Vol. 3 No. 4 (2026): Serial Number 16

Articles

• Designing an Intelligent Financial Reporting Framework Based on Generative Artificial Intelligence (AI-FRS): A Step Toward Self-Adaptive Accounting Standards

  Hamid Ravan Paknoodezh; Sasan Bagherpanah (Author)

  1-17

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• Examining the Effect of the Developed Investment Efficiency Model on Disclosure Tone and Financial Reporting Readability: A Study of Companies Listed on the Tehran Stock Exchange

  Ahmed Jubair Lafta, Hosein Asgari Alouj, Mostaf Abd Alhussein Al Almansoori, Mohammad Alimoradi (Author)

  1-15

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• Analysis of the Performance of Modern Derivative Pricing Models in the Tehran Stock Exchange

  Mehrdad Miri (Author); Jalal Seifoddini; Reza Nemati Koshteli, Abdollah Rajabi Khanghah , Nader Naghshineh (Author)

  1-10

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• The Interactive Effect of Foreign Direct Investment and Human Capital on Export Diversification in Selected Member Countries of the Organization of Islamic Cooperation

  Khaldoon Abdullah Khalaf (Author); Saeed Daei Karimzadeh; Abdul Rezzaq Hamad Hussein, Sara Ghobadi (Author)

  1-12

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• Presenting an Investment Decision-Making Model in the Financing Market Considering Information Distortion (A Case Study of Knowledge-Based Companies)

  Farzad Ravand (Author); Ehsan Rahmaninia; Ali Akbar Chaharmahali (Author)

  1-15

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• A Comparative Analysis of the Role of Audit Partners in Preventing Material Misstatements Arising from Fraud in Financial Statements: A Grounded Theory Study in Iran and Iraq

  Anwar Sabah khudhair (Author); Meysam Doaei; Ibrahim Abed Mousa Alsabary, Mohammad Alimoradi (Author)

  1-16

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• Development of the Cognitive Flexibility Framework of Auditors: A Qualitative Thematic Analysis Approach

  Moslem Khoon Siavashan (Author); Javad Ramezani; Mehdi Khalilpour, Ali Fallah (Author)

  1-18

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• The Effect of Environmental Information Disclosure on Cash Flow Volatility with the Moderating Role of Firm Size and Ownership Structure

  Effat Mazidabadi (Author); Negar Khosravipour; Mohammad Ali Bidari (Author)

  1-16

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• Threshold Effects of Financial Development in the Relationship Between Unemployment Rate and Economic Growth Across Provincial Regions

  Mohammad Taghi Behari (Author); Mohammad Khezri; Fatemeh Zandi (Author)

  1-13

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• Analyzing the Impact of Robotic Process Automation (RPA) on Audit Quality and Auditors’ Skills

  Fahimeh Mirzaei

  1-17

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• Proposing a Model of Management Accountants’ Networking and Strategic Management Accounting with the Moderating Role of Information System Quality

  Morteza Rezaei (Author); Hossein Shafiee; Abbas Sheybani Tzrji (Author)

  1-17

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• Presenting a Model of Intellectual Capital Influencing Profitability Returns

  Mahdi Honarmand (Author); Mahmoud Mousavi Shiri; Mahmoud Lari Dashtbayaz (Author)

  1-17

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• The Role of News and News Sentiment in Systematic Risk Dynamics and Asset Pricing: A Systematic Review

  Zohreh Memarpour, Gholamreza Askarzadeh Dareh, Hamid Khajeh Mahmoudabadi, Seyed Yahya Abtahi (Author)

  1-11

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• The Impact of Joint Audit Engagement on Corporate Cost Stickiness: The Moderating Role of Environmental Uncertainty and Board Independence

  Vahid Raboobi (Author); Hamidreza Bazazzadeh Torbati; Mohammad Karimi (Author)

  1-13

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• Designing a Dynamic Model for Predicting the Sales of New Electronic Products in the Iranian Market

  Seyed Mahamoddin Tabatabaei; Vahidreza Mirabi (Author)

  1-26

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• The Role of Fundamental Factors in Optimal Stock Portfolio Formation Using the Fama–French Five-Factor Model with an Emphasis on Data Mining: Evidence from Pharmaceutical Companies Listed on the Tehran Stock Exchange

  Reza Khosravi (Author); Jamshid Peikfalak; Hassan Fattahi Nafchi (Author)

  1-20

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