In Press

Published: 2025-05-31

Articles

Designing a Model of the Relationship Between Advertising Content Risks in Social Networks

Mahmoudreza Modarresi

; Mahsa Akbari *

; Younos Vakil Alroaia

1-15
- PDF
Examining the Effect of Parallel Market Volatility and Deposit Breakage Rates on Long-Term Bank Deposits with the Aim of Estimating the Optimal Investment Portfolio

Alireza Abbasian

, Seyyed Kazem Chavoshi

; Fallah Shams Mir Feiz *

; Reza Gholami Jamkarani

158-175
- PDF
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

1-17
- PDF
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

1-15
- PDF
https://doi.org/10.61838/bmfopen.358
Analysis of the Performance of Modern Derivative Pricing Models in the Tehran Stock Exchange

Mehrdad Miri

; Jalal Seifoddini *

; Reza Nemati Koshteli

, Abdollah Rajabi Khanghah

, Nader Naghshineh

1-10
- PDF
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

; Saeed Daei Karimzadeh *

; Abdul Rezzaq Hamad Hussein

, Sara Ghobadi

1-12
- PDF
https://doi.org/10.61838/bmfopen.379
Presenting an Investment Decision-Making Model in the Financing Market Considering Information Distortion (A Case Study of Knowledge-Based Companies)

Farzad Ravand

; Ehsan Rahmaninia *

; Ali Akbar Chaharmahali

1-15
- PDF
Identifying the Influential Components of the Taxpayer Participation Model for Tax Policy-Making in the Iranian Tax Administration

Rahim Asgarzadeh

; Seyed Hamed Hashemi *

; Petro Sepehri

1-13
- PDF
Sentiment Analysis of Customer Opinions in Iran: A Systematic Review

Azra Nezhadfathi

, Ghasem Bakhshandeh *

, Maryam Darvishi

1-15
- PDF
Empirical Analysis of the Impact of Macroeconomic Variables on the Performance of Factor Investment Strategies (Smart Beta) in the Iranian Capital Market

Reza Tehrani

; Amirhossein Khaleghi Targhi *

1-14
- PDF
A Model of Electronic Banking Services’ Impact on Iraq’s Financial System Development

Ghadeer Hamid Shakir

; Mahdi Madanchi Zaj *

; Hamidreza Kordlouie

1-20
- PDF
Forecasting the Prices of Selected Cryptocurrencies Using Various Machine Learning Algorithms

Mohammadkazem Mohtashami zadeh *

1-13
- PDF
Proposing Regression and Machine Learning Methods and Auto-Regressive Integrated Moving Average Time Series in Predicting the Price of Ripple Digital Currency

Alireza Gharibshahian *

; Mohammad Reza Dehghani

1-10
- PDF
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

; Meysam Doaei *

; Ibrahim Abed Mousa Alsabary

, Mohammad Alimoradi

1-16
- PDF
Liquidity Management Strategies under Conditions of Economic Uncertainty

Meisam Khodabakhsh *

1-14
- PDF
Integration of the Modern Bioeconomy into Macroeconomics (A Scientometric Study)

Ali Abed Mangood Albdairi

; Seyed Kamal Sadeghi *

1-15
- PDF
The Impact of Big Data–Driven Dynamic Pricing Strategies on Purchase Behavior, Customer Satisfaction, and Repurchase Intention in Iranian Online Retail Stores Considering the Moderating Role of Customer Trust in the Platform

Alireza Khanali *

; Sina Moeini

1-13
- PDF
Self-Financing Management in Non-Governmental Schools: Resources, Challenges, and Practical Strategies of Principals

Fatemeh Izadiyan

; Mohammad Ali Nadi * ; Mohsen Amini Khozani

1-15
- PDF
Development of the Cognitive Flexibility Framework of Auditors: A Qualitative Thematic Analysis Approach

Moslem Khoon Siavashan

; Javad Ramezani *

; Mehdi Khalilpour

, Ali Fallah

1-18
- PDF
The Effect of Environmental Information Disclosure on Cash Flow Volatility with the Moderating Role of Firm Size and Ownership Structure

Effat Mazidabadi ; Negar Khosravipour * ; Mohammad Ali Bidari

1-16
- PDF
Prediction of Capital Market Trends in Volatile Periods through Modeling Investors’ Financial Behavior Based on a Genetic Algorithm

Iman Hedayati

; Alireza Ghiyasvand *

; Farid Sefaty

1-17
- PDF
The Impact of Investor Sentiment on Portfolio Optimization in the Tehran Stock Exchange and Cryptocurrency Markets

Soroush Nourollahi

; Nader rezaei *

; Ali Jafari

, Asgar Pakmaram

1-21
- PDF
Presenting an Assurance Model for Sustainability Reporting Based on the Grounded Theory Approach

Jamileh Seyed Momeni

; Sasan Mehrani *

; Saeid Homayoun

1-15
- PDF
Threshold Effect of Financial Stress in the Relationship Between Global Crude Oil Price Volatility Spillovers and the Base Metals Market of Listed Companies

Seyed Mohamad Hasani

; Marjan Damankeshideh *

; Amir Reza Keyghobadi

, Seyed Nematollah Mousavi

1-15
- PDF
Examining the Interaction Between Financial Literacy and Financial Risk Tolerance with Emphasis on the Moderating Effect of Financial Intelligence

Moein Shahmohammadi

; Soheila Torgheh *

; Mohammad Khatiri

1-16
- PDF
Developing a Tax Audit Model with an Emphasis on Organizational Tax Compliance

Mohammad Kiasati

; Mehrdad Ghanbari *

; Foroozan Mohammadi Yarijani

, Maryam Nooraie

1-15
- PDF
A Comparative Analysis of XGBoost and DNN in Online Payment Fraud Detection under Extreme Class Imbalance: A Cost-Sensitive Optimization Approach Based on the F3-Score

Farhad Sadri *

; Amir Sajad Mohamadi

, Ariana Gholami

1-15
Providing a Framework for Auditors’ Metacognitive Beliefs and Examining Their Impact on Ethical Decision-Making in the Auditing Profession

Fatemeh Fallah

; Mehdi Khalilpour *

; Javad Ramezani

1-17
- PDF
Threshold Effects of Financial Stress on the Relationship Between Oil Price Volatility and the COVID-19 Crisis on Stock Return Volatility in Pharmaceutical Companies Listed on the Tehran Stock Exchange

Negar Ehtemami

; Lotf Ali Agheli *

; Kambiz Peykarjou

1-19
- PDF
Threshold Effects of Financial Development in the Relationship Between Unemployment Rate and Economic Growth Across Provincial Regions

Mohammad Taghi Behari

; Mohammad Khezri *

; Fatemeh Zandi

1-13
- PDF
Examining the Nonlinear Asymmetric Effects of Tax Revenues on Financial Development in Iran: Hatemi-J Asymmetric Causality and NARDL Analysis

Ahmed Obaid Ali Al-Tameemi

; Sakineh Sojoodi *

; Mohammad Mahdi Barghi Oskooee

1-15
- PDF
Financial Stability Risk and Determining the Difference in Investment Horizons Between Passive and Active Investors: A Portfolio-Based Leptokurtic Distribution Test

Vahid Mirzayee

; Mohammadreza Abdoli *

; Nasrin Salehi

, Hasan Valiyan

1-21
- PDF
Identifying the Determinants of Financial Statement Restatements Using Artificial Intelligence

Masood Askarzadeh

; Karim Nakhaei *

; Habibollah Nakhaei

, Mohammadreza Gholamzadeh

1-17
- PDF
Designing and Explaining a Model for Promoting a Circular Economy in the Country’s Manufacturing Industries with an Islamic Economic Approach (Mixed Approach)

Amin Qobadi

; Fatemeh Zandi *

; Parvaneh Salatin

1-15
- PDF
Integrated Analysis of Industry 4.0 Technologies in Warehouse Management of Chain Stores Based on the BWM-TOPSIS Technique

Amirmohammad Shirani

, Mansour Momeni

; Fatemeh Saghafi *

1-16
- PDF
Analyzing the Impact of Robotic Process Automation (RPA) on Audit Quality and Auditors’ Skills

Fahimeh Mirzaei *

1-17
- PDF
Development of a Dynamic Spatial Durbin Model with Generalized Common Effects (SDM-DPD(GCE)) to Examine the Impact of Macroeconomic Indicators on Housing Prices in Iran

Mahyar Ramezankhani

; Albert Boghosian *

1-19
- PDF
The Relationship Between Financial Managers’ Leadership Style and the Quality of Financial Reporting in Organizations

Sima Kalateh *

1-14
- PDF
Validation of the Stress Management Training Model on Audit Quality

Mahmoud Salariyeh Kouhi

; Mohammad Mahmoodi *

; Abbasali Haghparast

, Hamed Ahmadzade

1-16
- PDF
Estimating the Underground Economy Using Fuzzy Indexation and the MIMIC Model within a SEM Framework

Javad Vasheghani

; Fatemeh Zandi *

; Majid Afsharirad

, Mohammad Khezri

1-19
- PDF
Financial Inclusion and Financial Stability in Selected MENA Countries: An Analysis of the Long-Run Relationship Using the Panel ARDL Approach

Haleemah Kadhim Khudhair Altameemi *

; Jafar Haghighat

, Mohamad Reza Salmani Bishak

1-14
- PDF
The Relationship Between Abnormal Audit Fees and Future Stock Price Crash Risk: An Audit Quality Approach

Seyyed Amirreza Jalilzadeh Shirvani *

1-14
- PDF
Identifying Key Factors and Drivers Affecting Sustainable Auditing Based on Sustainability Reporting

Morteza Habibizadeh

; Masoud Taherinia *

; Azar Moslemi

, Mehdi Khorramabadi

1-15
- PDF
Studying the Impact of Business Ethics on Auditors' Psychological Conditions

Raad Karim Dakhil Dakhil

, Hassan Zalaghi * , Mohsen Khotanlou

1-13
- PDF
A Meta-Synthesis of Studies on Forecasting the Yield Curve of Islamic Treasury Bills in the Iranian Economy and the Development of a Conceptual Forecasting Framework

Maryam Haghparast

; Ali Saeedi *

; Moslem Peymany Foroushani

1-18
- PDF
The Impact of Exchange Rate Policies and Liquidity Creation on Macroeconomic Variables: A DSGE Model Approach

Seyed Afshin Mosavi

; Sara Ghobadi *

; Bahar Hafezi

, Yazdan Gudarzi Farahani

1-17
- PDF
Estimation and Validation of the Strategic Business Innovation Model Through the Application of Demand Leverage and Supply Chain in Dynamic Ecosystems

Sanaz Masoumi

; Ahmad Reza Kasraee *

; Mahmod Mohammadi

1-17
- PDF
Threshold Effects of Government Governance Quality on the Relationship Between Culture, Economic Freedom, Oil Volatility Spillovers, and Tax Avoidance in Selected Oil-Producing Countries

Aref Shajarati

; Marjan Daman Keshideh *

; Majid Afshari Rad

, Shahriar Nessabian

1-18
- PDF
Developing Big Data Analytics, Diagnostic, and Forensic Accounting Skills among Generation Z Accountants

Mohammad Hadi Darehzereshki *

1-17
- PDF
The Impact of FinTech Financing Announcement Events on the Stock Prices of Traditional Banks

Mehdi Haji Bagheri

; Majid Dadashi Nasab *

; Mohammad Ebrahim Hasan Khani

, Leila Nazari

1-18
- PDF
The Effect of Halo Bias on Auditor Professional Judgment: Examining the Moderating Role of Self-Esteem

Ebrahim Enayatpour Shiadeh

, Ali Akbar Ramezani *

, Saeid Ahmad Khosravi

1-11
- PDF
Explaining the Value Chain of Social Responsibility Outcomes: From Ethical Maturity to Organizational Excellence: An Interpretive-Structural Approach

Leila Kooshki

; Alireza Azarberahman *

; Mohammadreza Razdar

1-21
- PDF
Analysis of Factors Affecting Professional Accountants’ Resistance to the Implementation of Artificial Intelligence and Its Consequences for Financial Digital Transformation

Hossein Keikhaei *

1-19
- PDF
Housing Leverage as a Catalyst or Constraint for Entrepreneurship: Micro-Level Evidence from the U.S. Economy

Mohsen Khalili Dermani *

1-19
- PDF
Designing a Model for Stock Price Prediction Based on the Integration of Machine Learning Models

Farhang Sahabi

, Mehdi Zeynali *

, Yagoub Alavimatin

1-21
- PDF
A Financial Engineering Approach to Cryptocurrency Portfolio Risk Management Using Copula-GARCH Models, Extreme Value Theory, and Machine Learning

Hooshmand Mahdavi *

; Hiedar Foroughnejad

, Mohammad Sadri

1-18
- PDF
Designing a Model for Enhancing Audit Quality Based on Auditors’ Managerial Characteristics

Mohammad Ali Shamohammadi

; Hamid Rostami Jaz *

; Zekvan Imani

, Mohammad Hossein Ranjbar

1-15
- PDF
Presentation of an Artificial Intelligence-Based Auditing Services Model with an Emphasis on Customer Trust: Theme Analysis and Single-Layer Perceptron Neural Network

Toktam Javidi

; Karim Nakhaei *

; Habibollah Nakhaei

, Mohammadreza Gholamzadeh

1-13
- PDF
Investor Sentiment and Cryptocurrency Market Volatility: Evidence from High-Frequency Digital Asset Data

Mehdi HosseinyFarzad *

1-18
- PDF
Explaining Dividend Policy Based on Investors’ Behavioral Indicators: A Structural Equation Modeling Approach

Somayeh Sheikhalishahi

; Habibollah Nakhaei *

; Karim Nakhaei

1-16
- PDF
Factors Affecting Green Innovation with an Emphasis on Digital Finance: A Case Study of OPEC Member Countries

Farah Hameed Fakhir Alhashimi *

; Seyed Kamal Sadeghi

, Mohsen Ebadalahan Kavich

1-18
- PDF
Dynamic Modeling of Financial Health in Emerging Banking Systems: Evidence from Iraqi Banks Using GMM and Panel Data Techniques

Hussein Kamel Hussein

, Ezatollah Abbasian *

, Islam Fakher

1-16
- PDF
Modeling the Determinants of Public Budgeting Effectiveness in Oil-Dependent Economies: Evidence from Iraq Using Dynamic Panel Data

Jecup Raham Mohamed

; Ezatollah Abbasian *

; Islam Fakher

1-19
- PDF
Determinants of Bank Risk-Taking: The Role of Regulation, Competition, and Financial Disclosure

Jinan Haleem Sharhan

, Ezatollah Abbasian *

, Islam Fakher

1-19
- PDF
A Contextualized Econometric Model for Fraud Risk Assessment in Financial Statement Audits: Evidence from Iraqi Commercial Banks

Abbas Hakim Majhool

; Ezatollah Abbasian *

; Islam Fakher

1-20
- PDF
Algorithmic Transparency in Digital Marketing: Exploring the Ethical Challenges of Bias

Zeinab Sedaghatian *

1-19
- PDF
Designing a Conceptual Model of the Impact of Signals Embedded in Fake News on the Cryptocurrency Market

Hamideh Tabatabaei

; Seyed Mahmoud Reza Mortazavi *

; Shadi Zabet

1-27
- PDF
Developing a Value-Creating Accounting Model

Mirsaeed Mousavi

; Mohammad Reza Pourali *

; Seyed Fakhreddin Fakhrehosseini

, Mehrdad Goleyjani

1-15
- PDF
Proposing a Model of Management Accountants’ Networking and Strategic Management Accounting with the Moderating Role of Information System Quality

Morteza Rezaei

; Hossein Shafiee *

; Abbas Sheybani Tzrji

1-17
- PDF
Identification and Evaluation of the Components of Regulatory Effectiveness in the Iranian Insurance Industry

Mahsa Yousefnejad

; Fatemeh Sarraf *

; Farzaneh Beikzadeh Abbasi

, Gholam Hasan Taghi Nataj Malekshah

1-17
- PDF
Presenting a Model of Intellectual Capital Influencing Profitability Returns

Mahdi Honarmand

; Mahmoud Mousavi Shiri *

; Mahmoud Lari Dashtbayaz

1-17
- PDF
The Role of Bank-Affiliated Directors in Monitoring Earnings Management and Improving Financial Reporting Quality: Evidence from Banks Listed on the Iraq Stock Exchange

Majid Gazi Hasan

; Javad Rezazade *

; Sahar Sepasi

1-20
- PDF
The Role of Modern Technologies (Mixed-Integer Linear Programming, Big Data Analytics, and Artificial Intelligence) in Improving Resource Allocation, Cost Accounting Accuracy, and Production Scheduling in Iraqi Industrial Companies: An Informationalism Approach

Ammar Alameri

; Javad Rezazade *

; Sahar Sepasi

1-29
- PDF
The Moderating Role of Accounting Conservatism in the Relationship Between Tax Avoidance and Real Earnings Management

Hadeel Mohammed Noaman Alsultani

; Sahar Sepasi *

; Vahid Mohammadrezakhani Zohroudi

1-16
- PDF
The Mediating Role of Exploration and Evaluation Cost Disclosure Quality in the Relationship Between Digital Maturity and Earnings Quality: Evidence from Mining Companies Listed on the Tehran Stock Exchange

Fateme Delbarpoor Ahmadi

; Khadijeh Khodabakhshi Parijan *

1-24
- PDF
Validation and Prioritization of Drivers Affecting the Implementation of a Blockchain-Based Tax Policy Model: An Integrated Approach Using Structural Equation Modeling and Multi-Criteria Decision-Making Techniques

Ali Khoshdel

; Negar Khosravipour *

; Amirreza Keyghobadi

1-19
- PDF
Examining the Effect of Sustainability and Corporate Social Responsibility Disclosure on Reporting Quality and Economic Sustainability in Companies Listed on the Tehran Stock Exchange

Hadi Ghasemi

; Reza Ziari *

1-19
- PDF
Factors Affecting Auditor Independence: An Approach Based on Structural Equation Modeling

Reza sotudeh *