Karafan Quarterly Scientific Journal

Main Subjects = Accounting

The effect of political affiliation on Speed of Adjustment to Target Capital Structure of listed companies in Tehran Stock Exchange

Articles in Press, Accepted Manuscript, Available Online from 10 August 2021

10.48301/kssa.2021.238866.1130

fariba rezvani; Sajad Barandak

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Investigating the Effect of Tax Avoidance on Audit Report Lag with Considering the Adjustment Role of Auditor Size

Articles in Press, Accepted Manuscript, Available Online from 30 January 2023

10.48301/kssa.2023.363969.2303

Saeed Alipour; Mehrdad Azimi; Maryam Talebolelm

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Investigating The Relationship Between Firm characteristics, corporate governance And Stakeholder Power with Forward Looking Disclosure By Using static and dynamic models

Articles in Press, Accepted Manuscript, Available Online from 12 March 2023

10.48301/kssa.2023.363935.2302

akram taftiyan; Farzad Baghi Nasab

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Investigating the Dimensions and Components of the Chartered Global Management Accountant (CGMA)' Business Model Using Fuzzy Approach

Articles in Press, Accepted Manuscript, Available Online from 12 March 2023

10.48301/kssa.2023.367791.2327

mojtaba ghanbarzadeh; Zahed Ahmadzadeh

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The relationship between the characteristics of the CEO and the restatement of financial statements with an emphasis on the moderating role of corporate governance mechanisms

Articles in Press, Accepted Manuscript, Available Online from 05 May 2023

10.48301/kssa.2023.376783.2382

Ali Souri; arsalan zonobi

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Investigating the effect of managers' overconfidence on financial behavior in financial crisis conditions: Evidence from banks admitted to the Tehran Stock Exchange.

Articles in Press, Accepted Manuscript, Available Online from 21 May 2023

10.48301/kssa.2023.384710.2442

Ehsan Ghadrdan; maryam lalehmazhin; Zahra Eftekhari

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Conservatism and Social Responsibility: Emphasizing the Role of Macroeconomic Uncertainty

Articles in Press, Accepted Manuscript, Available Online from 28 May 2023

10.48301/kssa.2023.350520.2194

Saeed Pakdelan; Jalal Azarberahman; Alireza Azarberahman; Amir Monajjemi Salkade

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The Study of Simultaneous Moderation Effect of Inflationary Stagnation and Firm Size on the relationship between the Implementing Management Accounting Techniques and Companies' Performance Sustainability

Articles in Press, Accepted Manuscript, Available Online from 28 August 2023

10.48301/kssa.2023.392160.2509

shima shahmohammadi; ALI SAYADI SOMAR

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Identifying the importance and ranking of soft skills to enter the auditing profession from the perspective of university professors and employees in the auditing profession

Articles in Press, Accepted Manuscript, Available Online from 04 October 2023

10.48301/kssa.2023.405040.2619

asma modayemzadeh; Fatemeh Pooladian

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Factors Influencing Economic Complexity in MENA Countries: The Role of Internet Development, Financial Development, and Foreign Direct Investment

Articles in Press, Accepted Manuscript, Available Online from 19 November 2023

10.48301/kssa.2023.385768.2452

vahid oskou; mohsen mohammadi khyare

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Investigating Factors Affecting Fraud Detection Audit Evidence Assessment in Iran

Articles in Press, Accepted Manuscript, Available Online from 09 March 2024

10.48301/kssa.2024.418833.2725

Habibollah Nakhaei; محمود LARI DASHT BAYAZ; mohamad molazadeh

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The impact of financial ratio reduction on supervised methods' ability to detect financial statement fraud

Articles in Press, Accepted Manuscript, Available Online from 06 April 2024

10.48301/kssa.2024.394327.2528

Zahra Nemati; Ali Mohammadi; Ali Bayat; Abbas Mirzaei

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Clarifying the position of developing the professional competence of managers in determining the key roles of the body supervising pension funds

Volume 20, Issue 2, September 2023, Pages 13-32

10.48301/kssa.2023.376296.2375

Seyyedmohammad Abbasnia

Evaluation of the Three-Variable Causal Relationship of Economic Growth in the Flourishing of the Knowledge-Based Economy and the Cultural Impact of Foreign Investment in the Development of Mines and Civil Infrastructure in the Country

Volume 20, Special Issue, August 2023, Pages 205-227

10.48301/kssa.2023.385450.2450

Mohammadreza Arefi; Mohammad Ariamanesh

Designing Money Laundering Risk Model in Banks and Financial Institutions Based on Grounded Theory

Volume 20, Special Issue, August 2023, Pages 545-563

10.48301/kssa.2023.362738.2296

Mansour Gerkaz; Alireza Maetoofi; Khozin Ali; Abollghasem Afshar

Income Smoothing and Audit Fees

Volume 20, Special Issue, August 2023, Pages 565-585

10.48301/kssa.2022.332432.2034

Maryam Bahmani; Saeide Sadat NezamTaheri

Investigating Real Earnings Management Activities and its Impact on Stock Returns Prior to Share Issuance in Companies Listed on Tehran Stock Exchange

Volume 20, Special Issue, August 2023, Pages 585-614

10.48301/kssa.2022.362368.2292

Zahra Khorramdel Masouleh

The Role of Revaluation of Fixed Assets in Reforming the Financial Structure, Increasing the Debt Capacity and Liquidity of Companies

Volume 20, Special Issue, August 2023, Pages 615-639

10.48301/kssa.2023.351852.2203

Ali Hosein Pour Karim Abad; Habibollah Nakhaei; Mahmoud Lari Dashtbayaz,; Karim Nakhaei

Investigating the Relationship between the Abnormal Returns of the First Earnings Announcement and the Last Earnings Announcement with the Mediation of Product Market Competition

Volume 20, Special Issue, August 2023, Pages 715-737

10.48301/kssa.2023.340435.2107

Seid Mahmoud Mosavi Shiri; Ehsan Ghadrdan; Farzaneh Rahmani; Maryam Lalehmazhin

The Feasibility of Using Blockchain Technology in the Design of the Value Added tax Information Exchange System in the Tax Affairs Organization

Volume 20, Special Issue, August 2023, Pages 739-757

10.48301/kssa.2023.393164.2515

Seyfollah Ghaderi rahaghi; Mehrzad Minouei; Mirfayz Falahshams

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Investigating the Relationship Between Liquidity, Credit Policies and Stock Returns with the Mediating Role of Competitiveness: Evidence from Companies Listed on the Tehran Stock Exchange

Volume 20, Special Issue, August 2023, Pages 641-655

10.48301/kssa.2023.338765.2077

Mohsen Lotfi; Abdolmajid Abdolbaghi Ataabadi

Factors Affecting the Forecast of Stock Returns using Delphi-Fuzzy Knowledge Analysis and Technique

Volume 19, Issue 2, October 2022, Pages 431-453

10.48301/kssa.2022.327544.1982

Maryam Bahmani; Mohammad Ebrahim Pourzarandi; Mehrzad Minoei

Investigating the Role of the Impact of Business Strategy on the Cash Policies of Companies Listed on the Tehran Stock Exchange

Volume 19, Issue 2, October 2022, Pages 455-473

10.48301/kssa.2021.277657.1436

Ehsan Ghadrdan; Akbar Hoseini Sarcheshmeh

Investigating the Role of Loan Guarantees on Auditing Fees with Emphasis on Social Responsibility

Volume 19, Issue 2, October 2022, Pages 475-494

10.48301/kssa.2022.298447.1655

Reza Jamei; Ali Hydari

Predicting the Financial Distress of Companies Listed on the Tehran Stock Exchange Using DEA-DA Technique and Artificial Neural Network

Volume 19, Issue 2, October 2022, Pages 521-549

10.48301/kssa.2021.275411.1408

Hamid Rahimi; Mehrzad Minooe; Mohammad Reza Fathi

Journal Archive

Volume 20 (2023)

Volume 19 (2022)

Volume 18 (2021)

Volume 17 (2020)

Volume 16 (2019)

Volume 15 (2018)

Volume 14 (2017)

Volume 13 (2017)