Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

A
  • Abedini, Ghazaleh Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
  • Abolfathi, Zahra Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
  • Ahmadian, Vahid The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
  • Ahmadi Rastegar, Mostafa Key Success Factors in Implementing Performance-Based Budgeting in the Public Sector to achieve Sustainable Development and Organizational Resilience [Volume 5, Issue 3, 2024, Pages 81-107]
  • Ahmed Hussein, Suhailah Analyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approach [Volume 5, Issue 4, 2024, Pages 74-109]
  • Akbari, Mojtaba The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
  • Akhtarshenas, Dariush Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
  • Alavi, Seyed Ehsan The impact of performance-based budgeting on the efficiency and effectiveness of financial resources in universities [Volume 5, Issue 3, 2024, Pages 57-80]
  • Amini, Peyman Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
  • Ashtab, Ali Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
  • Ashtab, Ali Analyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approach [Volume 5, Issue 4, 2024, Pages 74-109]
  • Azizi, Pedram The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
B
  • Babadi, Afshin Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
  • Barakat Guly, Sulaiman The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
D
  • Daghani, Reza The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
  • Darabi, Roya Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
  • Daryaei, Abbas Ali The impact of tax avoidance on the coping strategies of audit risk: The mediator role of financial statements readability [Volume 5, Issue 2, 2024, Pages 51-75]
  • Daryaei, Abbas Ali A comprehensive analysis of corporate citizenship from a theoretical perspective: The reciprocal relationship between firms and stakeholders [Volume 5, Issue 3, 2024, Pages 108-133]
E
  • Eizy, Ehsan The impact of performance-based budgeting on the efficiency and effectiveness of financial resources in universities [Volume 5, Issue 3, 2024, Pages 57-80]
  • Entezar, Khalil Allah The effect of government credits of the balanced use of facilities law on income inequality in the provinces of Iran [Volume 5, Issue 2, 2024, Pages 10-29]
  • Eskandarzadeh, Yeganeh The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
F
  • Fadhil Hanoon, Wisam Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
  • Fattahi, Yasin The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
  • Fattahi, Yasin A comprehensive analysis of corporate citizenship from a theoretical perspective: The reciprocal relationship between firms and stakeholders [Volume 5, Issue 3, 2024, Pages 108-133]
  • Fazlzadeh, Alireza The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
  • Filsaraei, Mahdi Key Success Factors in Implementing Performance-Based Budgeting in the Public Sector to achieve Sustainable Development and Organizational Resilience [Volume 5, Issue 3, 2024, Pages 81-107]
G
  • Ghaffary Fard, Mohammad The effect of government credits of the balanced use of facilities law on income inequality in the provinces of Iran [Volume 5, Issue 2, 2024, Pages 10-29]
  • Gohari Manesh, Alireza Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
H
  • Haghighat, Hamid Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
  • Haghighat, Hamid The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
  • Hassanzadeh, Ali The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy [Volume 5, Issue 1, 2024, Pages 90-110]
  • Heidari, AmirMohammad Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
J
  • Jasim Saeed, Gheyath The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]
K
  • Karimian, Valialah Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
  • Kazemi, Tohid The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]
M
  • Marfou, Mohammad Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
  • Moghimy, Fateme The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
  • Moradi, Majid The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
  • Mostasharnezhad, Elahe Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
  • Mousavi, Seyed Sepehr The impact of tax avoidance on the coping strategies of audit risk: The mediator role of financial statements readability [Volume 5, Issue 2, 2024, Pages 51-75]
N
  • Naderi, ameneh Earnings per share prediction and actual earnings management using optimal valuation of operating assets [Volume 5, Issue 4, 2024, Pages 138-164]
  • Naqhdi, Sajad The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
  • Nazaripour, Mohammad Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
O
  • Oskou, Vahid The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
P
  • Piri, Parviz Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
R
  • Rahmanian Koushkaki, Abdolrasoul The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
  • Rahmanian Koushkaki, Abdolrasoul Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
  • Rostami, Zeynab Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
S
  • Salimi, Payam Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
  • Salimi, Payam The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
  • Sediqi, Ruholah Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
  • Shams, Amir Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
T
  • Taheri Haftasiabi, Reza Earnings per share prediction and actual earnings management using optimal valuation of operating assets [Volume 5, Issue 4, 2024, Pages 138-164]
  • Torabi, Ali Asghar Budget transparency and financial sustainability [Volume 5, Issue 4, 2024, Pages 110-137]
Y
  • Yarmohammadi, Zolikha The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy [Volume 5, Issue 1, 2024, Pages 90-110]
Z
  • Zavari Rezaei, Akbar The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]