Iranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Identifying The Effective Factors Of Management Accounting Techniques On The tendency To Earnings Management In Financial Crisis Conditions1182395110.30495/ijfma.2024.77780.2144ENNoushinAsadi LouyePhD Student, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht,IranMojtabaMaleki ChoubariAssistant Prof, Department of Accounting,Rasht Branch, Islamic Azad University, Rasht,IranSinaKheradyarAssociate Prof, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht,IranJournal Article20240630Improper supervision in companies can have significant effects on employee fraud. identifying effective factors of management accounting techniques can play a crucial role in controlling organizational performance. therefore, the aim of the present study is to identify the effective factors of management accounting techniques on the tendency to earnings management in financial crisis conditions in companies listed on the tehran stock exchange. the statistical population of this study includes financial managers of all companies listed on the tehran stock exchange in 2023, from which 251 individuals were selected as the sample using the cochran test. in this research, a questionnaire and the delphi method were used to collect data. after analyzing the data and testing the research hypotheses using the correlation test and Pearson Method, the results of the research hypotheses indicate that there is a negative and significant relationship between the value chain analysis technique, balanced scorecard technique, organizational culture theory,business process reengineering, artificial intelligence, customer relationship management, and a positive and significant relationship between activity-based costing technique, continuous improvement technique on the tendency to earnings management in financial crisis conditions.http://www.ijfma.ir/article_23951_ea9fc8d30e6b9f8b602408282041c51d.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901A mixed model of social and ethical components of corporate citizen financial reporting for the information needs of stakeholders: grounded theory19362395210.30495/ijfma.2024.77658.2127ENRuhallahAbediPhD Student in Accounting, qom Branch, Islamic Azad University, qom, IranRezaGholamiAssociate Professor of Accounting Department, Qom Branch, Islamic Azad University, Qom, IranMojganSafaAssistant Professor of Department of Accounting, qom Branch, Islamic Azad University, qom, Iran0000-0002-7245-8753ZahraDianati DeilamiAssociate Professor of Accounting,faculty of financial sciences, kharazmi University, tehran, IranJournal Article20240514With the change of traditional procedures towards modern management procedures, the reporting style of companies has also changed towards corporate citizen. This we increase commitment and responsibility towards stakeholders beyond the standards. This research, based on exploratory evaluation and qualitative analysis, tries to determine new components and propositions of corporate citizen in order to explore its role on the development of theoretical and practical frameworks of the desirability of persuading stakeholders after theoretical screening through factor analysis. The research method is of a mixed type and has been carried out in two parts, quantitative and qualitative. The statistical population of this research in the qualitative part is 18 audit and accounting experts and 11 people were selected using the snowball sampling method and the theoretical saturation point. The tool for collecting the qualitative part of semi-structured interview data is derived from theoretical foundations. The analysis method of this part is using the data theory of the foundation. The results of this part of the research were explained in the form of six main categories and subcategories. In the quantitative part of the research, the model was validated by using the researcher-made questionnaire tool taken from the qualitative model of the research after confirming the validity and reliability. The statistical population, which included 460 experts and managers of listed companies, was estimated to be 213 based on Morgan's table. Paths and causal relationships between external and internal constructs in the structural model were confirmed by confirmatory factor analysis.http://www.ijfma.ir/article_23952_58f9067fdaf69fdde42cf95d8daacfde.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Testing the effectiveness of teaching and learning methods in the field of auditing: Experimental research374823727ENKamiyarAsadimehrDepartment of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran.0009-0003-9435-5995MohammadhamedKhanmohammadiDepartment of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.0000-0002-4944-0862Seyedeh AtefehHosseiniDepartment of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran.0000-0002-8555-754xJournal Article20240703The purpose of this study is to evaluate the effectiveness of teaching and learning methods in auditing field. Research method was to propound a semi-experiment with a three group Pre-test - Post-test. The statistical population includes all accounting and auditing students in the Islamic Azad Universities of Tehran province and the sampling method of availability. The independent variable is the education type and the dependent variable is the students' performance. In order to check the performance of the students, their audit course grades were taken at the end of the semester and the covariance test was used to analyze the data. The results showed that the teaching method used in the classroom was effective on the students' performance and according to the test statistics and ETA coefficient, 76.2% of the changes related to students' performance are explained by teaching methods. Also, a significant difference was observed between active and traditional teaching methods. Both the Activity-Based method (ABAL) and the Team-Based method (TBL) were more effective than the traditional method this way, while the Activity-Based teaching method was more effective than the team method. According to the results obtained from this study, it was estimated that the use of modern and accepted methods in accounting education can guarantee the learning and quality of accounting education in Iran.http://www.ijfma.ir/article_23727_15b16cf1aa29a55a67eeeb7dc6e5f686.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Prioritization of financial resilience components of mergers and acquisitions using fuzzy Delphi Analytical Hierarchy Process or FDAHP49642395310.22034/ijfma.2025.77717.2136ENMaryamPazhokhPHD candidate of Financial engineering, Islamic Azad University , Sciences and Research Branch , Tehran , Iran.FraydoonRahnamay RoodposhtiProfessor, , Islamic Azad University , Sciences and Research Branch , Tehran , Iran.HamidrezaVakilifardFaculty Members of Department of Accounting, Science and Research Branch, Islamic Azad UniversityJournal Article20240607The purpose of resilience is to create the capacity to improve a system for survival, from a shock and facing change and instability, to resist the effects of shock by creating the capacity to adapt and grow. Financial resilience due to mergers and acquisitions is defined as the ability to access and use internal capabilities and appropriate, acceptable and available external resources and support in times of financial adversity by combining and mergers and acquisitions several companies and businesses. In this research, a comprehensive model of financial resilience of mergers and acquisitions with the approach of financial engineering and risk is presented. The sampling method in this research is grounded theory (qualitative-quantitative). The statistical population of this research includes experts familiar with financial resilience, integration and acquisition, and financial engineering in Tehran, of which 10 experts were identified and considered as the statistical sample of the research. The tool of data collection was the use of experts' questionnaire and the analytical Hierarchy process using fuzzy pairwise comparison and the FDAHP method, and finally, based on the components obtained from the six-point approach of Strauss and Corbin, the relevant components were prioritized and their effects in the financial resilience of businesses with the approach of merger and acquisition, it was formulated and suggestions were presented in this direction.http://www.ijfma.ir/article_23953_ce627bf900500eaedade86284e9c171c.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Providing a paradigmatic model of effective accounting education based on psychological styles658023720ENMehrdadMoazeziradDepartment of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.ZahraPourzamaniDepartment of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, IranJournal Article20240620Amazing human progress in today's world is the result of learning. In their interactions, humans transfer experiences to each other through the learning process. Today, everyone is aware of the importance of education and therefore in most advanced countries of the world, investment in education is of great importance and the learning process is considered the main essence of the education system. Therefore, the aim of the current research is to design an effective educational model based on cognitive and learning styles in accounting education. This research is applied and descriptive in terms of purpose. The research method is qualitative. The statistical population of this research is 18 university experts in the fields of accounting, educational management and psychology, 11 of whom were selected using the snowball sampling method and the theoretical saturation point. The semi-structured interview data collection tool is derived from theoretical foundations.Amazing human progress in today's world is the result of learning. In their interactions, humans transfer experiences to each other through the learning process. Today, everyone is aware of the importance of education and therefore in most advanced countries of the world, investment in education is of great importance and the learning process is considered the main essence of the education system. Therefore, the aim of the current research is to design an effective educationalhttp://www.ijfma.ir/article_23720_283062995206f8cbf7c0b50216b9623e.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901The Effect of Oil Price, Oil Price Shocks and Oil Sales Shocks on Earnings Management in Downstream Oil Industries Exchange Companies91982395410.30495/ijfma.2023.73078.2011ENLeilaZamanianfarDepartment of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran0000-0003-3646-5478ShahrzadSerajDepartment of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.MohsenArab YarmohamadiDepartment of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, IranYektaPakniyatM.A. in Finance and Banking, Allameh Tabatabaei University, Tehran, IranJournal Article20230505This study has used the dynamic self-regression vector panel method to investigate the effect of oil prices, oil price shocks and oil sales shocks on accrual earnings management in downstream oil industry stock exchange companies during the years 2014 to 2022. For this purpose, 37 companies were surveyed. First, using the Garch method, fluctuations in oil price and oil sales variables were extracted. Then, the relationship between the variables was determined using a dynamic panel. Finally, based on the vector self-regression panel, the shock of the impact of each of the effective variables on accrual earnings management was investigated. Based on the results of the Garch method, oil prices and oil sales had an Arch effect. Therefore, using this model, the conditional variance of each series was extracted under the heading of fluctuation. Then, based on the dynamic panel method, it was found that oil price has a negative effect on accrued earnings management and oil price shock and oil sales momentum have a positive effect on accrued earnings management. Finally, this result was obtained based on vector auto-regression method, if the variables of oil price, oil price shock and oil sales shock increase by a standard deviation, the accrual earnings management variable will show negative, positive and positive reactions, respectively. Also, according to the results, oil prices have the highest explanation for changes in accrual earnings management.http://www.ijfma.ir/article_23954_631d68dbc136873f091d6049807c09ae.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901An Elapsing of Corporate Bankruptcy and Financial Crisis with a Bibliographic Scientometric Approach991102395510.22034/ijfma.2025.72845.2005ENFaribaKoraniPhD student, Department of Industrial Management, Finance, Tehran Science and Research Unit, Islamic Azad University, Tehran, IranMahmoodHematfarDepartment of Accounting, Borujard Branch, Islamic Azad University, Borujard, IranSeyed JavadIranbanDepartment of Management, Shiraz Branch, Islamic Azad University, Shiraz, IranJournal Article20230418The aim of the current study is to review the progress of bankruptcy studies and the financial fragility of companies. The research method is the bibliometric analysis of studies that investigate the characteristics of published articles such as authors, countries, topics, and frequently used keywords. The research samples are 115 articles in the field of bankruptcy indexed in the Scopus scientific database from 2013 to 2023. The reviews indicated that research in the field of corporate bankruptcy and financial crises has entered reputable databases since 1989. The United States and England have published the majority of articles on bankruptcy. Through an examination of the co-occurrence map of keywords, it was revealed that the term "financial crisis" is the most recurrent keyword in this category of articles. Additionally, following the identification of research gaps, the most cited articles in this field were introduced,the most cited article was "Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z-Score Model" Altman, in 2017.http://www.ijfma.ir/article_23955_c3489537e72478d37e99d662c53be24b.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Modeling corporate reputation in companies admitted to the Tehran Stock Exchange1111262395610.30495/ijfma.2024.77519.2105ENKavehParandinAssistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran,Seyyed HesamVaghfiAssistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran,TayebehJamshidiPhD, Accounting Department, Faculty of Social and Economic Sciences, AlZahra University, Tehran, Iran.0000-0002-1559-9656SomayehHosseini AghdaeiAssistant Professor, Department of Accounting, Payame Noor University, Tehran, IranMohsenShaverdiMaster student of accounting, Department of Accounting, Payame Noor University, Tehran, Iran,Journal Article20240307The purpose of this research is to model reputation in Tehran Stock Exchange companies using structural modeling. The present research has investigated the positive or negative impact of factors affecting the reputation of organizations. According to the modern operating trends of any organization, regardless of the organization's structure, the nature of operations is exposed to reputation and the resulting damages are mostly of high severity; because reputation is one of the biggest intangible assets for any business. The present research deals with the modeling of reputation in Tehran Stock Exchange companies in 2023 using structural modeling. The research method of the current study is based on the objective, applied, and based on the type of data, it is a quantitative research type. To implement the fuzzy Delphi method, the opinions of 15 experts were examined. The questionnaire obtained from the fuzzy Delphi section, which was approved by experts, has been given to 384 shareholders of the stock exchange in the structure analysis section to investigate the factors affecting reputation.The method of data collection is of a descriptive type and due to the use of a questionnaire, it is considered part of survey research. According to the coefficients of the tests, the financial reputation variable has the most influence and the social reputation of the company has the least influence on the reputation. In this regard, the results have shown that all the investigated factors (management reputation, financial reputation, and social reputation) have a significant effect on reputation.http://www.ijfma.ir/article_23956_92e9ee85b2a0843ab8dfe06a2e51adee.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Application of the importance-performance matrix in analyzing lean manufacturing indicators based on circular economy in the automotive industry1271442411610.22034/ijfma.2025.78091.2201ENMehdiMahboob KheirkhahDepartment of Management, Ro.C., Islamic Azad University, Roudehen, IranSeyyedMostafa MousaviDepartment of Industrial Engineering, , Nos.C., Islamic Azad
University, Noshahr, IranRasoulKarimiDepartment of Industrial Engineering, , Nos.C., Islamic Azad
University, Noshahr, IranMajidMotamediDepartment of Industrial Management, Nos.C., Islamic Azad University, Noshahr, IranJournal Article20241122Abstract<br />The purpose of this study is to examine and analyze the importance-performance matrix (IPMA) of key factors influencing the manufacturing of lean products with a circular economy approach in the context of Industry 4.0 within the automotive sector. The statistical population consisted of industry experts and automotive specialists, and the data were analyzed using the Importance-Performance Matrix Analysis (IPMA). The findings revealed that factors such as the adoption of advanced technologies and the implementation of lean manufacturing are among the industry's strengths and should be sustained. Meanwhile, certain elements, including waste reduction and supply chain optimization, were found to have high importance but weaker performance, necessitating targeted improvements. In contrast, factors such as economic sanctions and rising costs were identified as critical threats requiring immediate action. The absence of any components in the low-importance, low-performance quadrant indicates the industry’s appropriate focus on strategic priorities.<br />Keywords: Lean manufacturing, automotive industry, Industry 4.0, importance-performance matrix (IPMA)http://www.ijfma.ir/article_24116_3bf3dc7172bfe2666db8b4798fe7c193.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Pervasive material misstatements in audit reports1451562395810.30495/ijfma.2025.78154.2214ENAzadehKohzadi TahnePhD Student, Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, IranMehrdadGhanbariAssistant Professor, Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, IranBabakJamshidi NavidAssistant Professor, Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran0000-0001-6045-4862MojtabaChavoshaniAssistant Professor, Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, IranJournal Article20241220Abstract<br />Professional judgment is always an important factor in detecting pervasive material misstatements, and the detection of pervasive material misstatements also affects the auditors' opinion. The term pervasive in financial statement auditing is used to identify the effects of misstatements or potential misstatements on financial statements that lead to an adverse or disclaimer of opinion, as defined in paragraph 5 of ISA 705, “Modified Opinions in the Independent Auditor’s Report. However, auditors in practice have different interpretations of the concept of pervasive, which leads to different opinions in audit reports, even in similar circumstances. Efforts to introduce materiality criteria began in the early 1950s, and numerous guidelines have been provided by professional bodies and researchers. However, it is rare to find a reliable source that discusses or researches the concept of comprehensiveness or provides guidance for it. In this article, an attempt has been made to describe the concept of comprehensiveness in a way that provides a basis for better professional judgment and improved audit opinions by examining the views and opinions that played a key role in introducing the term comprehensiveness in the International Standard on Auditing 705.http://www.ijfma.ir/article_23958_5990653da56b4075bff360efcc52383f.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Presenting a model of micro-determining factors in the formation of non-performing loans of banks by the method of thematic analysis (the case study of Mehr Eghtesad Bank)1571682395910.30495/ijfma.2023.74708.2051ENSadeghAnsariPh.D. Student, Department of Financial and Accounting, Firoozkuh Branch, Islamic Azad University, Firoozkuh, IranSeyed MohammadHasheminejadAssistant Professor of Business Management Department, Islamic Azad University of Tehran Medical Branch, Tehran, Iran0000-0003-2224-0366AbdolrezaTalanehAssociate Prof., Faculty of Management and Accounting, Firoozkuh Branch, Islamic Azad University, Firoozkuh, IranJournal Article20230814The deterioration in the quality of the loan portfolio of banks was the leading cause of problems in the banking system and financial crises in developed economies. Indeed, the increase in loan defaults. This study aims to uncover the micro determinants that contribute to creating non-performing loans in the branches of Mehr Eghtesad Bank in Iran. The research methodology used is theme analysis, which is qualitative and exploratory, based on the kind and characteristics of the data. The research's statistical population comprises 15 individuals with accounting, economics, and financial management expertise. These individuals have positions as professors, managers, and assistants within the branches of Mehr Eghtesad Bank throughout several provinces. Their participation in the study occurred over the period spanning from May to August of 2022. The data was gathered through interviews. The sampling methodology used in this study is deliberate and snowball sampling. This approach allows for the identification of specific groups of informants based on the research subject, issue, and contextual circumstances. The data obtained from the study were analyzed using MAXQDA software to conduct a theme analysis. This analysis included three primary steps: open, axial, and selective coding. The findings indicate that 5 determinants of Insufficiency in the customer evaluation procedure; Absence of an integrated information system; Failure to use the novel loan-collecting mechanisms; Deficiency in the workflow; Lack of expertise personnel in credit issues had a significant impact on the formation of these types of loans.http://www.ijfma.ir/article_23959_33a4315c94f5a3ff05b17129a296a733.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Explaining the factors affecting the profitability of pharmaceutical companies with an emphasis on the conditions of risk and crisis1691762396910.22034/ijfma.2025.78353.2241ENSeyed RezaSalehPhD student, accounting department, Sanandaj branch, Islamic Azad University, Sanandaj, IranAttaollahMohammadiAssistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, IranOmidMahmoodi KhoshrooAssistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, IranJournal Article20250309In recent years, companies have always faced various risks and crises. The Covid-19 virus, which started in China in 2019, spread all over the world and affected all global markets. This virus has created many economic and financial effects for various businesses, including the pharmaceutical industry. The purpose of this research is to identify the factors affecting the profitability of pharmaceutical companies in critical situations such as the Corona virus. In order to identify the factors affecting profitability in the conditions of the corona virus, a number of valid articles were first studied and some factors were identified as variables affecting profitability. After this stage, the relevant factors were given to the experts to reach a final consensus on the variables. At this stage, the opinions of 20 experts with high working experience in the pharmaceutical industry were used. Variables Size, financial risk-taking, Leverage, cash, fixed asset, growth(sale), industry, corporate governance, GDP, inflation, currency and working capital were identified as profit predictors in the conditions of the coronavirus.Pharmaceutical companies should form a risk management committee so that they can maintain their profitability in critical situations such as the corona virus.http://www.ijfma.ir/article_23969_d157d577520c2e9085acc55d3d794007.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379114320260901Investigating the Impact of Using Blockchain Technology on the Efficiency of the Tax System (Case Study: Corporate Income Tax)1771922416410.22034/ijfma.2025.78605.2276ENAtefe Maleki AtefeMalekiDepartment of Accounting, Sa.c., Islamic Azad University, Sanandaj, IranMahmoudRahmaniDepartment of accounting, Sa.c., Islamic Azad University, Sanandaj, Iran0000-0002-0671-5088Ali AsgharTaherabadiDepartment of accounting, kan.c., Islamic Azad University, kangavar, Iran0009-0005-5662-4765Journal Article20250701The country's tax administration is faced with a large volume of various data, and the use of blockchain as a distributed data structure for effective data management and smartening the tax system seems to be a necessity with the aim of increasing the efficiency of the tax system and achieving income tax justice. Therefore, in this study, the impact of using blockchain technology on the efficiency of the tax system (Case Study: Corporate Income Tax) has been investigated, which in addition to its novelty and innovation, can be used as an applied framework. This study is a fundamental-applied research in terms of its purpose.The research method was quantitative and six hypotheses were formulated.A researcher-made questionnaire was used to collect data.The statistical population of the study included professors and doctoral students, tax affairs staff, accountants of companies and government organizations, auditors and tax consultants from all over the country, and using the Cochran formula for a limited population, the number of statistical samples was determined to be 384 people.The questionnaire data was analyzed using structural equation modeling (SEM), and the statistical techniques of correlation coefficient and structural equations and one-sample t-test were used to test the research hypotheses.the results of this study showed that using technology helps to achieve tax justice and increase the efficiency of tax system.http://www.ijfma.ir/article_24164_63515bad9f509b6783009bc4bca0162e.pdf