72 hasil
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حسابداری و شفافیت مالی
ISSN 2981-2453 · Islamic Azad University, Safashahr Branch · 72 artikel di indeks
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Artikel Jurnal
Development of a model and ranking of key success factors for performance auditing using ISM and AHP-Based approaches
Purpose: This study aimed to develop a model and rank the key success factors of performance auditing based on the ISM and AHP approaches. Methodology: The current study adopts an inductive approach, using a mixed methodology that combines ISM- and AHP-based techniques. Data collection is both…
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Artikel Jurnal
Tax social capital modeling in the context of digital transformation in the Iranian tax system: A combination of grounded theory approaches and Random Forest algorithm
Purpose: This study aims to identify and explain the factors affecting tax social capital within the context of the digital transformation of Iran’s tax system. This research addresses the critical need to integrate modern technologies with social trust to establish a smart, transparent, and…
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Artikel Jurnal
Identifying indicators and components of audit organizational culture: A scientometric and research synthesis perspective
Purpose: The present study aims to identify and explain the indicators and components of organizational culture in auditing firms using a scientometric and research synthesis perspective. Methodology: The study is designed within a mixed-methods approach. The quantitative phase focuses on the…
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Artikel Jurnal
Identification of the factors affecting audit failure and the scope of resulting damages, and development of a proposed model
Purpose: This study aims to identify and explain the factors influencing audit failure, associated audit strategies, and consequences arising from this phenomenon. It also seeks to develop an integrated model to systematically identify and model the process through which audit failure occurs and…
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Artikel Jurnal
Investigating the effect of consult ability and risk-taking preferences on non-professional investors' financial decision-making: with an emphasis on the moderating role of uncertainty
Purpose: This study examines the effects of risk preferences and advice-taking behavior on the financial decision-making of non-professional investors, focusing on the moderating role of perceived epistemic and aleatory uncertainty. Methodology: This research is applied in purpose and adopts a…
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Artikel Jurnal
An empirical study of the impact of metaverse capabilities and its limitations on decision-making in management accounting using a structural equation modeling approach
Purpose: This study empirically investigates the dual role of the metaverse as both an enabler and constraint in management accounting decision-making. Methodology: This research adopts a descriptive-survey design with a quantitative approach. The conceptual model was developed through an…
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Artikel Jurnal
Transition to the digital era: Designing a model of drivers for cloud accounting adoption in Iranian listed companies
Purpose: With the expansion of digital technologies, cloud accounting has emerged as a fundamental transformation in financial management, enabling real-time data processing and access. Given the research gap in identifying indigenous components for this technology within the Iranian capital…
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Artikel Jurnal
Modeling factors affecting working capital management and strategy: A meta-analysis approach
Purpose: The primary objective of financial management is to ensure business continuity and achieve sustainable profitability through optimal working capital management and the adoption of appropriate strategies. Accordingly, the aim of this study is to present an integrated model of the factors…
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Artikel Jurnal
Determinants of accounting information system effectiveness and moderating role of external consultants
Purpose: The purpose of this study is to investigate the characteristics of accounting information system and the factors affecting this system and also, the moderating effect of external consultants. Methodology: In total, 173 questionnaires were available online to managers and accounting…
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Artikel Jurnal
The effect of internal auditors’ critical thinking and emotional intelligence on fraud detection ability with the mediating role of reduced audit quality behaviors
Purpose: Fraud detection represents a fundamental challenge in internal auditing that extends beyond internal auditors’ technical expertise and is increasingly influenced by their cognitive and emotional characteristics. This study aims to examine the effects of internal auditors’ critical thinking…
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Artikel Jurnal
The interactive effect of managers' narcissism and institutional shareholders' attention deviation on corporate social responsibility
Purpose: This study aims to investigate the interactive effect of managerial narcissism and institutional investors’ attention drift on the corporate social responsibility (CSR) of companies listed on the Tehran Stock Exchange between 2014 and 2024. This research focuses on explaining the…
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Artikel Jurnal
Investigating the mediating role of sustainability reporting quality of public sector organizations in the relationship between institutional requirements, social, organizational, technological and strategic factors with public trust
Purpose: The purpose of this study is to examine the factors influencing the quality of sustainability reporting and to explain its role in enhancing public trust within public sector organizations. Given the growing importance of transparency, accountability and legitimacy in public governance…
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Artikel Jurnal
Identifying and ranking key factors affecting the provision of financial services
Purpose: The main objective of this research is to present a conceptual model for identifying and ranking key factors affecting financial services. Methodology: This research is inductive in approach and mixed in methodology using the meta-synthesis and Shannon entropy analysis approach. The data…
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Artikel Jurnal
Investigating the relationship between CEOs narcissism and the occurrence of ESG misconduct, considering the impact of managerial power and environmental uncertainty resulting from industry dynamics
Purpose: This research examines how narcissistic CEOs behave towards irresponsible environmental, social and corporate governance (ESG) strategies and the impact of managerial power and business environment uncertainty on this behavior. Methodology: Using the limitations considered, 141 companies…
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Artikel Jurnal
The moderating role of company life cycle on the relationship between readability of audit reports and readability of financial statements
Purpose: The disclosure of complex information in financial statements reduces readability, thereby hindering investors’ ability to process the information. This study investigates the moderating role of company life cycle on the relationship between audit report readability and financial statement…
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Artikel Jurnal
Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach
Purpose: The primary objective of this research is to develop a causal model for identifying and analyzing barriers to the advancement of sustainability accounting and financial reporting in companies listed on the Tehran Stock Exchange. Methodology: This study employed a mixed-method research…
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Artikel Jurnal
The role of environmental, social, and governance indicators in sustainable profitability growth
Purpose: This study aims to investigate the role of Environmental, Social, and Governance (ESG) indicators in driving sustainable profitability growth in companies. Methodology: The research utilizes financial data from 129 firms listed on the Tehran Stock Exchange during the period 2016 to 2023…
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Artikel Jurnal
Investigating the impact of professional skepticism and mental exhaustion on the judgment of auditors working in audit firms in Iraq
Purpose: The purpose of this study was to investigate the effect of professional skepticism and mental exhaustion on the judgment of auditors working in audit firms in Iraq. Methodology: The present study is applied in terms of purpose, cross-sectional in terms of time, quantitative in terms of the…
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Artikel Jurnal
The effect of audit fees, audit quality and board ownership on tax aggressiveness in companies listed on the Tehran Stock Exchange
Purpose: In the economy of most countries, tax is the main financial source of the government in the revenue part of the budget. Tax aggressiveness reduces taxes, which are the main financial source of the government, and the factors affecting it have become very important. Therefore, this research…
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Artikel Jurnal
Creative accounting determination and financial reporting quality: the integration of transparency in disclosure
Purpose: High-quality financial reporting can be instrumental in making appropriate decisions. Therefore, the present study aims to examine the relationship between the application of creative accounting and financial reporting quality, addressing the influence of disclosure transparency on this…