Iranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Modeling and simulation of non-linear fractional-order chaotic system of supply chain and financial model1202399010.30495/ijfma.2024.77500.2101ENHadiSaeidiDepartment of Accounting, Shirvan Branch, Islamic Azad University, Shirvan, IranS. RezaHejaziFaculty of Mathematical, Shahrood University of Technology, Shahrood, Semnan, Iran.ShabanMohammadiFaculty of Mathematical Sciences, Shahrood University of Technology, Shahrood, Semnan, Iran.Journal Article20240228The purpose of this paper is to investigate modeling and optimal control of nonlinear fractional order chaotic system of supply chain and financial system. Modeling approach of differential equations with fractional derivatives was used. Mathematical model related to the supply chain was built with the help of fractional calculators, and then it was shown that the presented fractional order model has chaos and needs optimal control. The presented method was carried out with the help of an applicable and dynamic model in the form of a simulation using genetic algorithm and particle swarm optimization algorithm.The results of the control applied to the model can control the supply chain system. When the controller is applied from the beginning; the Results of genetic algorithm method are excellent. Results obtained for the particle swarm optimization method show that this method has also been very successful and have results very close to the genetic algorithm method.http://www.ijfma.ir/article_23990_480e50492a95344f32f84831d3cebbb4.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Design of an Intelligent Model for Predicting Flight Safety Risk in the Approach Phase Using the BI.M-LSTM Algorithm21322399110.22034/ijfma.2025.77842.2153ENMansourYahyaviPh.D. .Student, Department of Information Technology Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran .AbbasToloieProfessor, Department of Information Technology Management, Science and Research Branch, Islamic Azad University, Tehran, Iran.Mohammad AliAfshar Kazemiprofessor ,Department Information Technology Management, Central Tehran Branch, Islamic Azad University, TehranRezaRadfarprofessor, Department of Information Technology Management, Science and Research Branch, Islamic Azad University, Tehran, IranJournal Article20240730The present article introduces a novel model, BI.M-LSTM, which integrates the BI algorithm with the Long Short-Term Memory (LSTM) neural network to predict flight safety risks during the approach phase. Although this phase comprises only 3% of the total flight process, it is considered the most perilous stage. The proposed method involves training supervised neural networks to estimate target parameters. A standardized dataset from 2019 to 2020 was utilized, consisting of 28,813 records related to safety risk parameters such as weather conditions, aircraft configuration, flight information, speed, altitude, and air traffic. The data was summarized, cleaned, and normalized before use. Given the sequential nature of flight data and the necessity for memory retention, training was conducted using the LSTM algorithm within a Python environment. The model's mean squared error for deviations was approximately 6.38%, indicating a negligible error rate and high credibility compared to similar models. This model, enhanced with advanced tools including ETL (Extract, Transform, Load), metadata, and real-time monitoring, effectively addressed the challenges of analyzing and cleaning large-scale flight data. It successfully identified the most critical safety factor during the approach phase: control of speed and altitude during landing. This robust approach aids flight crews in managing vital safety parameters, such as preventing loss of control, maintaining appropriate aircraft speed, determining the touch-down position, and avoiding runway excursions.http://www.ijfma.ir/article_23991_292f541e86a2c616f7dad12cd9c820b8.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101The impact of IFRS on the initial public offerings (IPOs) underpricing in companies listed on the Tehran Stock Exchange33422399210.30495/ijfma.2024.77759.2142ENNasrin SadatMirshahhoseinyPHD candidate, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.0009-0009-7962-2905ZahraMoradiAssistant Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.0009-0000-6053-8038Journal Article20240622Abstract<br />The transition from domestic accounting standards, i.e. Generally Accepted Accounting Principles (GAAP), to International Financial Reporting Standards (IFRS) has significantly impacted financial reporting practices worldwide so the aim of the present research is to investigate whether IFRS reduces underpricing of initial public offerings (IPOs). To this end, in this study, an OLS regression model presented by Chan et al. (2004) was utilized. The statistical population consists of companies listed on the stock exchange, of which 52 companies were selected as the sample size. The data analysis was conducted using EViews software. The findings indicate that the adoption of IFRS is significantly and negatively associated with the reduction of price deviation in the initial public offerings of stock exchange companies. The government's share ratio in Tehran Stock Exchange companies at the time of the initial public offering adjusts the relationship between the adoption of IFRS and the reduction of the initial price, confirming both hypotheses of the research.http://www.ijfma.ir/article_23992_902447c6ce9d4f39e12a463b4d4ff759.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Presenting the model of internal audit in Iran with a pathological approach43662397010.30495/ijfma.2024.77742.2138ENSajjadMohammadyariPhD. Student, Accounting department, Management Faculty, Science and Research Branchof Tehran, Islamic Azad University, Tehran, IranAzitaJahanshadAssociate Professor, Accounting department, Economy and Accounting Faculty, Central Branch Islamic Azad University, Tehran, IranZahraPoorzamaniProfessor, Accounting department, Economy and Accounting Faculty, Central Branch Islamic Azad University, Tehran, IranJournal Article20240614Pathology of internal audit services can offer suggestions to enhance quality and added value to stakeholders while deciphering its roles. In this research, an attempt was made to describe the deficiencies in the effectiveness of internal audit in Iran, to identify the components of each of the damages and to provide a model to improve its effectiveness. Both field and library methods were used in two qualitative and quantitative stages. In the qualitative stage, using the foundation data approach, the damages identified in the core categories, causal conditions, contextual conditions, strategies, intervention conditions and the consequences of the research model, are determined and in the quantitative stage, using the test The non-parametric effects of injuries on performance were investigated and the identified factors were ranked using Friedman's test. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.http://www.ijfma.ir/article_23970_9d82620296a1e1fb76c64302dc3d77ba.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Determining the Factors affecting Aircraft Lay-up Coverage in Iranian Aviation Industry with the Panel Data Approach677623730ENMahmoudFarrokhi BaharPhD student in insurance finance , science and research department , Islamic Azad University, Tehran, IranMohammadrezaAsgariDoctorate in Financial Management ,Yadgar Imam University , Islamic Azad University, Tehran, IranMohammad RezaMiri LavasaniPhD in Safety Management , Science and Research Unit, Islamic Azad University, Tehran, Iran0000-0003-2780-7958Journal Article20240817The aviation industry is a new and business industry that is rapidly changing and developing. Hence, its development and changes occur before ratification of relevant laws. For this reason, it is required to identify the relations between the players in the aviation area as best and regulate and codify the air rights related thereto. Therefore, the aim of the present research is to determine the factors affecting aircraft lay-up coverage in Iranian aviation industry with a panel data approach. The present research has analyzed the factors affecting aircraft lay-up coverage using the panel data econometric method, studying on 12 airline companies during 2014 to 2021. Accordingly, the model has been estimated using panel data method in a static mode and the approach of fixed effects in sections and applying the weighted least squares method. In this research, the effect of the number of flights, flight hours, carried passenger, distance traveled, available seat kilometer, passenger capacity factor, weight capacity factor on lay-up coverage in domestic and foreign flights was tested. The results demonstrated that all variables had a significant effect on the lay-up coverage in the domestic flights, but in foreign flights, only the variables of number of flights, flight hours, passenger capacity factor, weight capacity factor had the required significance.http://www.ijfma.ir/article_23730_f87b7d1f666a0a1d86568485a520bffa.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Audit Quality in Practice: A Study of Perceptions of Auditors, Audit Committee Members and Quality Inspectors77962399310.30495/ijfma.2024.77768.2143ENSanazHadjiPh.D. Student, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran0000-0003-3003-3324KhosroFaghani MakraniAssociate Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran0000-0002-4485-9613NaghiFazeliAssistant Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, IranJournal Article20240625Research Objective: To design a pragmatic or action-oriented model of audit quality based on the model of the Financial Reporting Council of England from the perspective of audit committee members, quality control reviewers, and auditors. Due to the lack of a specific and coherent basis in this regard, the content analysis structure process was used to identify the dimensions of the issue.<br />Research Method: The target population included interviews with 30 experts and the completion of 100 questionnaires by members of the above three groups during the years 2019 to 2022. For content analysis, in the first three preliminary stages, content evaluation, title and analysis were performed to determine the extent of similar research in the time frame of 2018 to 2021. 12 approved studies were fitted through 10 critical appraisal criteria.<br />Findings: 6 overarching themes, individual functions in auditing, effective functions in auditing, partner in auditing, reporting in auditing, culture in auditing, and institutional functions in auditing were identified as the main bases of audit quality based on the Financial Reporting Council model.<br />Conclusion: Based on the interpretive ranking analysis, the individual functions in auditing, including 5 organizing themes of auditor personality, auditing knowledge, auditor competence, auditor experience, and auditing commitment, were determined as the most influential criteria of pragmatic quality in the auditing profession from the perspective of the above three groups.http://www.ijfma.ir/article_23993_834c1a35cc322a1c070f1a53b414c337.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101The effect of word-of-mouth communication and specialized characteristics on the financial behavior of investors: with the mediating role of demographic factors in emerging markets971122399410.30495/ijfma.2024.77583.2114ENHadisJavanmardPh.D. Student of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran0000-0002-6646-0558AhmadKhodamipourFull professor in Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran0000-0002-1620-0096OmidPourheidariFull professor in Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iranahid Bahonar University0000-0003-1599-4434Journal Article20240423Nowadays, investors' awareness of the stock markets has increased compared to the past. They are now in an environment where they have the power to buy and sell shares of many companies. Therefore, investors must choose and trade stocks. They often seek opinions from previous investors and friends, leading to the widespread use of word-of-mouth advertising in stock and financial markets. This research investigates investors' decision-making behavior based on word-of-mouth communication, considering specialized criteria and demographic factors. This study is descriptive and correlational. The statistical population includes individual investors, traders, brokers, and university professors investing in the Iranian capital market. The sample size of 153 people was determined using Cochran's test. The adequacy of the sample was confirmed through the KMO test. Structural equation modeling was used to validate the model, with analysis conducted using SPSS and PLS software. The research hypothesis test results indicate a positive relationship between word-of-mouth communication and investors' decision-making in the Tehran Stock Exchange market. Demographic factors do not mediate this relationship. Additionally, specialized features do not impact investors' decision-making. Demographic factors also do not mediate the relationship between specialized characteristics and investors' decision-making.http://www.ijfma.ir/article_23994_972c16f442eba60469680bf869dd6a89.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101The Production Diversity effect on Real and Nomial Income with VAR Model1131222399510.30495/ijfma.2024.77964.2181ENSimaMohammadi AmidabadiPhD Student of Agricultural Economics, Department of Agricultural Economics, science and Research branch, Islamic Azad University, Tehran, Iran.SaeedYazdaniProfessor of Agricultural Economics, Faculty of Agricultural Economics and Development, University of Tehran, Karaj, Iran.0000-0002-9403-9963AmirMohammadi-NejadAssistant professor, Department of Agricultural Economics, science and Research branch, Islamic Azad University, Tehran, Iran.Journal Article20240924Diversifying in agriculture production helps to ensure the intake of essential nutrients needed for good health, and it is particularly important for households in diffrent areas. Diversification of farm production is recommended as a potential strategy to improve the diet diversity and nutrition of households. Risk management in the agricultural sector must therefore be taken into account during policy formulation and planning. The present study spanned the years 1990 to 2022. The assessment of the degree to which crop diversity mitigates risk was conducted utilizing the Herfindahl index. Using the Hodrick–Prescott filter, the income fluctuations were subsequently computed. The income risk associated with five crops was assessed by calculating the discrepancy between the Hodrick-Prescott and the generated income in nominal and foxed modes. Finally, the vector autoregression (VAR) was utilized to estimate the effect of crop diversity on two modes of risk to farmer income. The results indicate that there is a long-term correlation between crop diversity and decreased income risk. Additionally, the results indicated that agricultural income was temporarily impacted by the fluctuation shock. To achieve nominal and real shock equilibrium, 4 and 3 cycles were required, correspondingly.http://www.ijfma.ir/article_23995_de24e1cb8921280596f82fe71298847e.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Examining the effectiveness of machine learning models in predicting the type of price hits with the price limit of Tehran Exchange Securities stocks with an emphasis on the model Histogram Gradient Boosting1231342399610.30495/ijfma.2024.77856.2157ENMostafaKhoonikiDepartment of System Management and Productivity, Tarbiat Modares University, Tehran, Iran0009-0005-5899-601XAhmadNategh GolestanDepartment of Management, Mashhad Branch, Islamic Azad University, Mashhad, Iran/Journal Article20240805This study examines the prediction of the type of stock prices and the price limit using End-Of-Day information in the Tehran Stock Exchange market. By using the information of 65 stock during the period of February 2021 to February 2023 and by using machine learning models, the type of hits has been investigated in terms of prices. By using some evaluation criteria, the performance of each model has been investigated. When the price hits the limit during the day and does not continue until the end of the day, and the price of the last transaction of the stock is not equal to the price of the price limit, non continuous price limit and when the price of the last transaction is equal to the price of about, the transaction is continuous price limit it will happen. The best performance was related to the Histogram Gradient Boost-ing model in February 2023 with an accuracy rate of 90 Percent. As a result, according to the level of accuracy in predicting the type of hits, it is possible to use the results of this study in the type of stock buying and selling strategy and the possibility of forming buying and selling queueshttp://www.ijfma.ir/article_23996_17d6adbfbdb7e94b4012bce72ad86379.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Identifying and ranking factors affecting the development of digital financial literacy in technological businesses using the fuzzy ANP technique1351502389310.22034/ijfma.2025.78087.2200ENNavidAfshariDepartment of Financial Management, Central Tehran Branch, Islamic Azad University, Tehran, IranFereydonRahnamay RoodposhtiDepartment of Accounting, Science and Research Branch, Islamic Azad University, Tehran, IranGholamrezaZomorrodianDepartment of Financial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran0000-0002-1573-845XJournal Article20241121This study Identifies and prioritizes the components of digital financial literacy using fuzzy network analysis. Having digital financial literacy helps individuals to step into this space with more confidence and take advantage of the financial opportunities available in the digital world, while also being aware of its risks and challenges. The statistical population of this study is managers and experts in the field of financial literacy and financial technology businesses in Tehran. The present study is a survey and applied type. The research method is a mixed method (quantitative-qualitative) in which 12 experts were identified in the qualitative section and interviews were conducted to identify effective components. In the quantitative part, using the fuzzy ANP technique, the identified components were prioritized based on the experts' views in two stages using pairwise comparisons. The results indicate that the most important factor affecting digital financial literacy is financial technologies, the most important component of which was digital literacy; in second place was formal financial education, the most important component of which was financial knowledge education; in third place was financial socialization (informal education), the most important component of which was peer influence; and in last place was financial experience, the most important component of which was work experience. Suggestions were made in this regard.http://www.ijfma.ir/article_23893_1f3ecb87f576752202975d3e0b868bdc.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Developing and Validation of an Audit Committee Competency Model and assessing Its Impact on Sustainability Reporting used a Mixed Exploratory Approach1511662399710.22034/ijfma.2025.78287.2231ENFatemehRiahiPh.D. Student, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, IranMansourGarkazAssociate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, IranKhadijehEslamiAssistant Professor, Department of Accounting, Bandar gaz Branch, Islamic Azad University, Bandar gaz, IranAlirezaMatoufiAssociate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran0000-0003-3747-1546AliKhozainAssociate Professor. Department of Accounting, Ali Abad Katol Branch, Islamic Azad University, Ali Abad Katol, IranJournal Article20250210One of the key factors in long-term business success is the effective implementation of a well-developed corporate governance framework. One of the most important pillars of this framework is the audit committee. Companies with an effective audit committee are more likely to prepare sustainability reports. To ensure impartiality, the skills and competencies of the audit committee are crucial for the effectiveness of the committee in performing its duties. This study aims to develop and validate the audit committee's competency model and investigate its impact on sustainability reporting using a mixed exploratory approach. First, to identify the competencies of audit committee members, a qualitative method based on grounded theory was applied through semi-structured interviews with 15 auditing professionals, using the snowball sampling method. The competency model of audit committee members was then presented. In the quantitative phase, the model was tested using structural equation modeling based on responses from 92 experts in the field of audit committees. The results of the quantitative study indicate that the competency model significantly influences sustainability reporting. Specifically, the presence of competent audit committees enhances attention to social responsibility and sustainable development issues. Furthermore, the committee takes steps to safeguard the interests of various stakeholders who rely on the company's accounting information. Additionally, the audit committee plays a crucial role in improving the reporting process, ensuring transparency, and providing reliable information and reports.http://www.ijfma.ir/article_23997_1e963a1d2b57f85203e9fc58a78e7018.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Recognition and Rating of Operationalization and Influencing Factors on Internal Audit Effectiveness in Ministry of Health and Medical Education by matrix mathematic calculations1811942399810.30495/ijfma.2025.78115.2206ENSasanJamshidiPhD student, Department of Accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IranBabakJamshidinavidAssistant Professor, Department of Accounting, Kermanshah branch, Islamic Azad University, Kermanshah, Iran0000-0001-6045-4862MehrdadGhanbariAssistant Professor, Department of Accounting, Kermanshah branch, Islamic Azad University, Kermanshah, IranFarshidKhirollahiAssistant Professor, Department of Accounting, Razi University, Kermanshah, IranJournal Article20241202Subject and Purpose of the Paper: Public sector should be expected not only to consider potentially influential factors of Internal auditing, but also to assess their actual impact in the public sector through well-defined indicators. influential factors and how the effectiveness of Internal auditing are quantified or operationalized very important. The purpose of this research is Recognition and Rating of Operationalization and Influencing Factors on Internal Audit Effectiveness in public sector. <br />Research Method: This research is practical and exploratory. The Delphi (12 experts) was used for identification and the Analytical Hierarchy Process (20 experts) was used for ranking. <br />Research Findings: The components affecting the effectiveness of internal audit included objective and subjective effectiveness, and the operationalization components of internal audit effectiveness were identified in two dimensions of supply and demand. The most important component of objective effectiveness was the time to resolve internal audit findings, and the most important component of subjective effectiveness was the effectiveness of internal audit perceived by the stakeholders. From the supply side of operationalization, the ability of the internal audit department to perform activities was also the most important component, and from the demand side, management support from internal audit was the most important component.<br />Conclusion, Originality and its Contribution to the Knowledge: Effectiveness and operationalization are two important dimensions of internal audit effectiveness. by considering the increasing importance of internal audit in the public sector in recent years, the results of this research are effective in increasing the effectiveness of internal audit.http://www.ijfma.ir/article_23998_97a6101840de04f86a2540e62a7b3e13.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101The relationship between strategic management accounting and governance, social and environmental aspects of sustainable development reporting1952062401710.22034/ijfma.2025.78173.2216ENArinaMostafa FarajPhD student, accounting field, science and research department, Islamic Azad University, Tehran, IranOmidMahmoodi KhoshrooAssistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, IranBehzadParviziAssistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, IranAdelFatemiAssociate Professor, Department of Statistics, Sanandaj Branch, Islamic Azad University, Sanandaj, IranJournal Article20241227The expectations of different stakeholders from companies are changing. The information requested by them is no longer only profit and financial issues. They seek sustainable development. Therefore, the accounting responsibility of management has changed in companies. The purpose of this research is to determine the relationship between strategic management accounting and the governance, social and environmental dimensions of sustainable development reporting and also to determine the importance of each of the governance, social and environmental dimensions in strategic management accounting in Iraqi manufacturing companies. The research has 4 hypotheses, for the analysis of the first to third hypothesis, a 5-option questionnaire was used, and for the analysis of the fourth hypothesis, a ranking analysis process questionnaire was used. The findings showed that (1) strategic management accounting has a positive and significant relationship with sustainable development reporting. (2) Strategic management accounting has a positive and significant relationship with sustainable development reporting. (3) Strategic management accounting has a positive and significant relationship with sustainable development reporting. (4) The importance of each component of sustainable development reporting in management accounting is different. From the point of view of 20 experts, the governance dimension was introduced as the most important dimension of sustainable development reporting in management accounting. Planners, legislators and executives should strive to develop governance, social and environmental aspects of sustainable development reporting and management accountants should help them in this field.http://www.ijfma.ir/article_24017_eafd3244c6ce9ed78d27d31f04c06ffc.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Presenting a Forensic Accounting Maturity Model at the Levels of Economic Enterprises, Judicial Processes, and the Government with a Focus on the Iranian Economy2072442401810.22034/ijfma.2025.78302.2234ENKazemVadizadePhD student in Accounting, Faculty of Management and Economics, Islamic Azad University, Science and Research Branch, Tehran, Iran.AzitaJahanshadDepartment of Accounting, Faculty of Management and Economics, Islamic Azad University, Central Tehran Branch, Tehran, IranZahraPoorzamaniDepartment of Accounting, Faculty of Management and Economics, Islamic Azad University, Central Tehran Branch, Tehran, IranJournal Article20250216This research aims to present a Forensic accounting maturity model at the levels of economic enterprises, judicial processes, and the government, focusing on the Iranian economy based on the five-level Capability Maturity Model (CMM). The required information was collected using grounded theory methodology, employing theoretical models and designing new hypotheses based on existing research literature through content analysis, semi-structured interviews, and the formulation of questionnaires within the framework of qualitative research. <br />In this study, the primary framework of Forensic accounting was initially designed within the structure of the five-level Capability Maturity Model. This was followed by integration of novel ideas from theories and models implemented worldwide, such as the comprehensive Forensic accounting model proposed by the Association of Certified Fraud Examiners (ACFE). <br />The results obtained from this study identified and explained 15 variables, 93 measurement criteria, 5 concepts, 24 factors, 97 dimensions, and 94 key indicators of Forensic accounting, culminating in the design of the Forensic accounting model specific to Iran. Based on the findings, Forensic accounting in Iran remains at a preliminary level among the five examined levels, necessitating serious actions for implementing the necessary infrastructures for Forensic accounting in the levels of economic enterprises, judicial processes, and government in Iran. This research discusses the challenges and benefits of implementing the maturity model in Iran and the growth of Forensic accounting in reducing corruption and financial fraudhttp://www.ijfma.ir/article_24018_72e7e3fda05043527dfd3e7376ff239c.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Analyzing the Effect of Economic Sanctions on Monetary Variables of the Iranian Economy2452592402310.22034/ijfma.2025.78141.2212ENMahdiAbdollahpourPhD Student, Department of Financial Management, Shahr-e-Qods Branch, Islamic Azad University, Tehran, IranSeyyed FarzadHashemiAssociate Professor, Department of Mathematics, Shahr-e-Qods Branch, Islamic Azad University, Tehran, IranMohsenShahhosseiniAssociate Professor, Department of Mathematics, Shahr-e-Qods Branch, Islamic Azad University, Tehran, IranJournal Article20241213the present study has analyzed the effect of economic sanctions on monetary variables in the Iranian economy. In this regard, the structural autoregressive model has been used for the years 1979 to 2021. Based on the results of the SVAR model estimation, a shock from economic sanctions (assuming that other factors remain constant) causes an increase in inflation and interest rates. Based on the estimation results of the SVAR model, a shock from economic sanctions (assuming that other factors remain constant) causes an increase in inflation and interest rates by 78 and 83 percent, respectively. The models were implemented in the EViews version 10 software, and after examining the variables, the optimal lag of the VAR model was determined and then the final research model was created. Using two main diagnostic tests, which are the use of instantaneous response functions (IRF) and variance analysis, the output results of the models were analyzed and interpreted. Interpretation of the model results and findings indicate the impact of sanctions on the research variables, and as a result of the positive shock, the sanctions variable responded positively and increased, and after a few periods, the trend decreased again and the effect of the shock was eliminated. This situation arises due to the stationarity of the research variables, but the way it occurs is different for monetary and financial variables, and in addition, financial variables succeed in eliminating the effect of sanctions over a longer period.http://www.ijfma.ir/article_24023_1ea5e6f2837d15cbe7a9989bb9ff07af.pdfIranian Financial Engineering Association(IFEA)International Journal of Finance & Managerial Accounting2588-4379124420250101Analysis of the drivers affecting the position of the Islamic ethical system in the formulation of Iranian accounting standards2612752422110.22034/ijfma.2025.78609.2279ENMehdiBagheriDepartment of Accounting, Sa.c., Islamic Azad University, Sanandaj, IranAliMohammadiDepartment of Accounting, Za.c., Islamic Azad University, Zanjan, IranAtaollahMohammadi MolgharniDepartment of Accounting, Sa.c., Islamic Azad University, Sanandaj, IranJournal Article20250702A study of Iranian accounting standards clearly shows that these standards are designed mainly based on international frameworks and without sufficient attention to the foundations of Islamic ethics. This gap shows that the integration of Islamic ethical principles into accounting standards can be proposed as a more comprehensive solution to strengthen ethical behavior in this profession. The present study, using a descriptive-analytical method, seeks to investigate and analyze the drivers affecting the position of the Islamic ethical system in the formulation of Iranian accounting standards. Data collection was carried out using library and field methods. An expert-based statistical population with a sample size of 60 people was selected using snowball sampling. Descriptive tables, one-sample T-test, and structural equation modeling were used to analyze the data with the help of SmartPLS and SPSS software. The research findings showed that, in the context of the personal ethics component, the index of "maintaining public interests" and "moral virtues" ; in the ethical imperatives component, the index of "religious imperatives" and "environmental imperatives" ; in the professional ethics component, the index of "keeping trust" and "providing desirable services" ; in the social ethics component, the index of "human relations" and "observing social norms" received the highest scores. Also, the structural equation model shows that the highest impact is related to the professional ethics construct with a standard beta coefficient of 3.028 and the individual ethics construct with a standard beta coefficient of 2.644.<br>Keywords: social ethics; individual ethics; professional ethics; ethical imperatives; accounting standardshttp://www.ijfma.ir/article_24221_c619d3037eacda6b38dc09ef98903f5e.pdf