Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

A
  • Abbasi Astamal, Mohammadreza The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
  • Ahmadi, Gholamreza Evolution of performance-based budgeting in Iran and the United States of America [Volume 6, Issue 2, 2025, Pages 49-68]
  • Alizadeh, Amir Ata The role of artificial intelligence in improving performance-based budgeting with an integrated reporting approach in the public sector [Volume 6, Issue 2, 2025, Pages 28-48]
  • Ansari Samani, Habib Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
B
  • Baghaie, Mohamad Amin The relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance [Volume 6, Issue 1, 2025, Pages 29-51]
  • Barahooey Pirnia, Bahareh Explaining the transparency model of financial reporting in the country's public sector based on accrual accounting [Volume 6, Issue 3, 2025, Pages 1-21]
D
  • Didar, Hamzeh Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
E
  • Erfan Esfanjani, Maryam The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
F
  • Faezi, Bahareh The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
  • Farid, Daryosh Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
  • Farsi, Mohammad The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
  • Fattahi, Reza New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
G
  • Gholami Fatideh, Ashkan Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
  • Golpour Sheikhani, Mohammad Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]
  • Goolabi, Karim Drawing a fuzzy cognitive model of a smart tax system based on the requirements of the digital economy [Volume 6, Issue 4, 2025, Pages 83-108]
H
  • Haghparast, Abbasali Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
  • Hajihoosini, Davood Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
  • Hassani, Mohammad Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
  • Heydari, Mehdi Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
  • Hirad, Alireza Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
  • Hoshmand Kashani, Seyed Abbas Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
I
  • Imeni, Mohsen The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
J
  • Jafarian, Marzie The impact of electronic internal auditing based on information technology governance on reducing audit risks in public sector organizations [Volume 6, Issue 2, 2025, Pages 1-27]
  • Jandaghi Ardakani, Farzaneh Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
  • Jovari, Behnoush Budget-based planning model in light of human resource skills [Volume 6, Issue 4, 2025, Pages 57-82]
M
  • Mahal Herez, Qassim Modeling the relationship between disclosure quality and earnings forecast accuracy considering aarnings volatility accruals: A spatial econometric approach [Volume 6, Issue 1, 2025, Pages 1-28]
  • Mandegar Nesab, Asgar Spatial modeling of the moderating effect of major shareholder ownership on the relationship between audit committee characteristics and real earnings management [Volume 6, Issue 1, 2025, Pages 114-141]
  • Matinfard, Mehran Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
  • Mirfakharadini, Syed Heidar Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
  • Mohammad karimi, Yousef Drawing a fuzzy cognitive model of a smart tax system based on the requirements of the digital economy [Volume 6, Issue 4, 2025, Pages 83-108]
  • Moodi, Mahdieh Estimating economic factors affecting the elimination of government debts with emphasis on controlling and containing inflation [Volume 6, Issue 2, 2025, Pages 86-105]
  • Moradi, Majid The relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance [Volume 6, Issue 1, 2025, Pages 29-51]
N
  • Nouri, Raziye Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]
O
  • Oskou, Vahid The relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance [Volume 6, Issue 1, 2025, Pages 29-51]
P
  • Parsapoor, Mohammadreza Risk management using derivative instruments: A review of public and private sector literature [Volume 6, Issue 4, 2025, Pages 109-130]
  • Piri, Parviz Modeling the relationship between disclosure quality and earnings forecast accuracy considering aarnings volatility accruals: A spatial econometric approach [Volume 6, Issue 1, 2025, Pages 1-28]
  • Piri, Parviz Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
  • Piri Sagharloo, Mahdi Factors affecting the selection of financial oversight agents (Case study: Tehran Municipality Comptrollers) [Volume 6, Issue 2, 2025, Pages 106-146]
  • Piri Sagharloo, Mahdi Performance evaluation of deputy comptrollers of Tehran Municipality [Volume 6, Issue 3, 2025, Pages 103-148]
  • Pouresmaeil Motlagh, Bardia The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
  • Pour Zamani, Zahra Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
R
  • Rahimpour, Mohammad New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
S
  • Safarzadeh, MohmmadHossein Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
  • Salimi, Payam The impact of electronic internal auditing based on information technology governance on reducing audit risks in public sector organizations [Volume 6, Issue 2, 2025, Pages 1-27]
  • Salimi, Payam Investigating the impact of strategic planning components on financial governance in public sector organizations [Volume 6, Issue 4, 2025, Pages 26-56]
  • Sayyadi, Hojjat Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
  • Shoaei, Sadegh Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
  • Sobhanian, SeyyedMohammadHadi Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
  • Sotudeh, Reza Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
  • Sotudeh, Reza Explaining the transparency model of financial reporting in the country's public sector based on accrual accounting [Volume 6, Issue 3, 2025, Pages 1-21]
T
  • Tahriri, Arash Factors affecting the selection of financial oversight agents (Case study: Tehran Municipality Comptrollers) [Volume 6, Issue 2, 2025, Pages 106-146]
  • Tahriri, Arash Performance evaluation of deputy comptrollers of Tehran Municipality [Volume 6, Issue 3, 2025, Pages 103-148]
  • Torabi, Ali Asghar Investigating the impact of mental well-being of government employees on budgeting in times of crisis [Volume 6, Issue 3, 2025, Pages 77-102]
V
  • Vafaeeinejad, Mahsa Investigating the impact of strategic planning components on financial governance in public sector organizations [Volume 6, Issue 4, 2025, Pages 26-56]
Y
  • Yeganegi, Seyyed Kamran Budget-based planning model in light of human resource skills [Volume 6, Issue 4, 2025, Pages 57-82]
Z
  • Zavari Rezaei, Akbar Modeling the relationship between disclosure quality and earnings forecast accuracy considering aarnings volatility accruals: A spatial econometric approach [Volume 6, Issue 1, 2025, Pages 1-28]
  • Zavari Rezai, Akbar Spatial modeling of the moderating effect of major shareholder ownership on the relationship between audit committee characteristics and real earnings management [Volume 6, Issue 1, 2025, Pages 114-141]