| YEAR |
TITLE |
| 2024 |
Determining Factors Affecting Resilience in Auditing using Shannon's
Entropy Technique
ZS Siadati, S Sepasi
Journal of Management Accounting and Auditing Knowledge
13 (51), 217-232
|
| 2023 |
Long-term effect of economic status on auditors' professional
skepticism
RA Khaleel, MA Aghaei, BK Rami, S Sepasi
Periodicals of Engineering and Natural Sciences 11 (4),
123-132
|
| 2023 |
Mental Accounting and Financial Reporting Quality using Simultaneous Equations
S Vatandoost Silab, S Sepasi, J Rezazadeh
Empirical Research in Accounting, 21-40
|
| 2023 |
Modeling accounting profit behavior based on events theory a comparative study of companies listed on the Tehran and Istanbul stock exchange
V Baghaee, H Etemadi, S Sepasi
International Journal of Professional Business Review 8 (2), e01352-e01352
|
| 2022 |
A Meta Analysis on Corporate Social Responsibility on Accounting and Auditing
Researches: Content analysis method
S Sepasi, F Talebian Darzi
Journal of Management Accounting and Auditing Knowledge 11 (44), 329-345
|
| 2022 |
A model for identifying the factors affecting the demand for forensic auditing
S Sepasi, J Rezazadeh, F Davari Seraji
Journal of Accounting Knowledge 13 (3), 89-112
|
| 2022 |
INVESTIGATING THE IMPACT OF ESTABLISHING AN ACCOUNTING INFORMATION SYSTEM
ON ORGANIZATIONAL PERFORMANCE CONSIDERING THE MEDIATING ROLE OF FINANCIAL
REPORTING QUALITY
W HosseinAlsaidi, S Sepasi, AAHRH Al
World Bulletin of Management and Law 13, 218-233
|
| 2022 |
INVESTIGATING THE EFFECT OF BALANCED SCORECARD ACCEPTANCE ON THE EFFECTIVENESS
OF ACCOUNTING INFORMATION SYSTEM AND SUSTAINABLE PERFORMANCE (COMPANIES
LISTED ON THE IRAQI STOCK …
S Sepasi, HA Al-attar
World Bulletin of Management and Law 13, 143-159
|
| 2022 |
INVESTIGATING THE IMPACT OF CORPORATION SOCIAL RESPONSIBILITY AND INTELLECTUAL
CAPITAL ON CORPORATION PERFORMANCE IN COMPANIES ADMITTED ON THE IRAQ STOCK
EXCHANGE
S Sepasi, ZZK Al Hilali, HKD al-Hasnawi
World Bulletin of Management and Law 13, 46-54
|
| 2022 |
Corporate Cultural Dimensions, Social Responsibility and Financial Performance
M Sabbagh Ziyarani, S Sepasi, MA Aghaei
International Journal of Finance & Managerial Accounting 7 (26), 227-238
|
| 2021 |
Modeling Accountant Whistle blowing Intention
MJ Ramezani, S Sepasi, H Etemadi, J Rezazadeh
Accounting and Auditing Review 28 (4), 637-663
|
| 2021 |
Modeling Financial Reporting Bias
F Pasandidehfard, S Sepasi, H Etemadi
|
| 2021 |
The changing prospects of corporate social responsibility in the decade
of action: Do personal values matter?
S Sepasi, G Rexhepi, A Rahdari
Corporate Social Responsibility and Environmental Management 28 (1),
138-152
|
| 2020 |
A Contingency Model for Impact of Board Structure on Earning Quality: Structural
Equation Modeling Approach
F Sabzalipour, MA Aghaei, A Azar, S Sepasi
Empirical Research in Accounting 10 (3), 99-126
|
| 2020 |
Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate
Factors Affecting Financial Reporting Bias
F Pasandideh Fard, S Sepasi
journal of Value & Behavioral Accounting 5 (9), 301-334
|
| 2020 |
Exploring global retailers corporate social responsibility performance
A Rahdari, B Sheehy, HZ Khan, U Braendle, G Rexhepi, S Sepasi
Heliyon 6 (8), e04644
|
| 2019 |
Accounting Ethics
S Sepasi
International Journal of Ethics and Society 1 (2), 23-29
|
| 2019 |
Internal Control Model in Enterprise Resource Planning Systems
S Sepasi, N Hajighasemi
Empirical Research in Accounting 9 (1), 119-153
|
| 2019 |
The Utility of Applying Environmental Management Accounting Techniques and
Prioritizing them Using the AHP method in Companies with ISO 14001 in Iran
S Sepasi, S Sirghani
International Journal of Finance & Managerial Accounting 4 (13), 69-84
|
| 2019 |
Designing a model for preventing and controlling fraud based on grounded
theory
S SEPASI
FINANCIAL ACCOUNTING 10 (40), 29-50
|
| 2019 |
The importance of the internal information environment quality for tax risk
reduction
MA Sari, H Etemadi, S Sepasi
MANAGEMENT RESEARCH IN IRAN (MODARES HUMAN SCIENCES) 23 (2), 1-27
|
| 2019 |
The Moderating Effect of Manager’s Ethical Judgment on the Relationship
between Budget Participation and Budget Slack
S SEPASI, H ETEMADI, S SIRGHANI
THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES 11 (41), 125-151
|
| 2019 |
Comparing the impact of brand value on corporate profit in B2B and B2C businesses:
A case study
Z Honarmandi, S Sepasi, A Azar
Iranian Journal of Management Studies 12 (1), 121-147
|
| 2018 |
Accounting Thought Paradigms
S Sepasi, M Bayat, Z Mirashrafi
Accounting and Auditing Studies 7 (28), 47-60
|
| 2018 |
Introduction of a New Model in Brand Accounting: Evidences from the Tehran
Security Market
Z Honarmandi, S Sepasi, A Azar, H Etemadi
Accounting and Auditing Review 25 (4), 571-594
|
| 2018 |
Developing a sustainability reporting assessment tool for higher education
institutions: The University of California
S Sepasi, A Rahdari, G Rexhepi
Sustainable Development 26 (6), 672-682
|
| 2018 |
Comprehensive sustainability reporting in higher education institutions
S Sepasi, U Braendle, AH Rahdari
Social Responsibility Journal
|
| 2018 |
Impact of Presence of Women in the Board on the Weakness of Internal Control
S Sepasi, M Rezayat
International Journal of Finance & Managerial Accounting 3 (10), 83-94
|
| 2018 |
Influence of Cost Accounting Changes on Financial Performance of Manufacturing
Firms through the Variable of Pricing System by Considering Moderator Effect
of Perceived …
R Khalifeh
Journal of Knowledge Accounting 9 (2), 67-102
|
| 2018 |
The Incremental Effect of earnings Components’ Volatility and their Persistence
on Earnings Predictability
H Etemadi, A Azar, S Sepasi, S Babaie
Journal of Asset Management and Financing 6 (2), 159-182
|
| 2018 |
Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information
H Etemadi, S Sepasi, V Ahmadian
Applied Research in Financial Reporting 6 (2), 85-130
|
| 2018 |
Internal Audit, Board of Directors and Financial Reporting Quality
S Sepasi, Z Dianati Deilami, S Manzari Tavakoli
International Journal of Finance & Managerial Accounting 2 (8), 63-75
|
| 2017 |
Working capital management, corporate performance and financial constraints:
Evidence from Tehran stock exchange
S Sepasi, H Hassani, L Salmanian
Journal of Asset Management and Financing 5 (4), 99-116
|
| 2017 |
Modeling the effect of the economic dimension of social responsibility on
tax avoidance using structural equation modeling approach
S Sepasi, M Rezayat
Journal of Tax Research 25 (35), 158-178
|
| 2017 |
Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality
H Etemadi, S Sepasi, V Ahmadian
Empirical Research in Accounting 7 (2), 47-88
|
| 2017 |
Risk Assessment of the Corporate Tax Policies
MA Sari, H Etemadi, S Sepasi
Empirical Studies in Financial Accounting 14 (54), 6-24
|
| 2017 |
Product market competition and its effect on three important criteria in
decision making, agency cost, capital structure and the cost of capital
S Sepasi, M Kazempour, M Shabani Mazoei
Journal of Accounting and Social Interests 7 (1), 67-84
|
| 2017 |
Evaluating The Impact of Growth Opportunities on Asymmetric Behavior of
Costs: Information on Past (historical) Experiences Compared with Prospective
Information
S Sepasi, A Kiani, V Ahmadian
Management Accounting 10 (32), 43-57
|
| 2017 |
The factors affecting the adoption of information technology from the perspective
of internal auditors
S Sepasi
Financial Accounting Knowledge 3 (4), 189-215
|
| 2017 |
Relationship managers’ religiosity with earnings management behavior
H Hassani
journal of Value & Behavioral Accounting 1 (2), 17-40
|
| 2017 |
A comprehensive review of inter-relationship among capital structure, free
cash flow, diversification and firms’ performance (Tehran Stock Exchange)
MA Aghaei, S Sepasi, M Kazempour
Journal of Investment Knowledge 5 (20), 223-242
|
| 2017 |
Tendency to the Use of Continuous Auditing by Internal Auditors
S Sepasi, H Etemadi, M Shahrabi Farahani
Journal of Accounting Knowledge 7 (27), 63-82
|
| 2017 |
Relationship between Spirituality & Ethical Behavior of Managers in Financial
Reporting
S Sepasi, H HASANI
ETHICS IN SCIENCE & TECHNOLOGY 12 (1), 0-0
|
| 2017 |
The review of Moral Foundations Theory among auditors
S SEPASI, M Kazempour, M GHANNAD
ETHICS 7 (2648), 157-177
|
| 2017 |
Corporate Social Performance and Internal Control
S Sepasi, H Hassani
International Journal of Finance & Managerial Accounting 1 (4), 81-87
|
| 2017 |
Business Ethics, Social Responsibility and Corporate Performance
H ETEMADI, S SEPASI, MR BOSHAGH
ETHICS IN SCIENCE & TECHNOLOGY 11 (3), 107-115
|
| 2017 |
Value relevance of information in transaction-based accounting vs. fair
value accounting for equity valuation
MA Asrami, MA Aghaei, A Azar, S Sepasi
QUID: Investigación, Ciencia y Tecnología, 54-64
|
| 2017 |
Identify and Ranking the Effective Factors On the Implementation of Continuous
Auditing By TOPSIS Technique
S Sepasi, F GHASEMI
JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
9 (33 …
|
| 2017 |
Risk assessment of the corporate tax policies
H ETEMADI, S SEPASI, MALI SARI
JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL 14 (54), 1-17
|
| 2016 |
Achieving sustainability through Schumpeterian social entrepreneurship:
The role of social enterprises
A Rahdari, S Sepasi, M Moradi
Journal of Cleaner Production 137, 347-360
|
| 2016 |
Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran
M Kazempour, S Sepasi
Accounting and Auditing Studies 5 (19), 38-55
|
| 2016 |
Effect of Managerial Overconfidence on Audit fee with emphasis on Audit
fee Role
S Sepasi, M Asadi Vasfi
Journal of Management Accounting and Auditing Knowledge 5 (19), 129-138
|
| 2016 |
Applying the game theory in analysis of budget manager-Senior Manager strategic
game in budget participation and budget slack
S Sepasi, H Etemadi, S Sirghani
Financial knowledge of securities analysis 9 (31), 1-20
|
| 2016 |
The Survey of the Efficiency of Taxation Coefficients to Assess the Taxable
Profit of Contracting Companies
S Sepasi, H Hoseini Abkharaki
Journal of Tax Research 24 (30), 41-63
|
| 2016 |
Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure
S Sepasi, M Kazempour
Applied Research in Financial Reporting 5 (1), 7-24
|
| 2016 |
Correction Cost-Volume-Profit Analysis model by using Cost Stickiness and
Conditional Conservatism
S Sepasi, K Taban
Management Accounting 9 (28), 67-82
|
| 2016 |
Evidence on asset sales and income management: Case of Iran
S Sepasi
International Journal of Finance & Managerial Accounting 1 (1), 57-65
|
| 2016 |
Model of the relationship between transparency and effectiveness of the
Board on tax aggressiveness on investment development
S Sepasi, H Etemadi, M Boshagh
Journal of Investment Knowledge 6 (21), 233-247
|
| 2016 |
Effect of managers’ gender on conditional conservatism
S Sepasi, L Abdoli
Womens Studies Sociological and Psychological 14 (1), 129-154
|
| 2016 |
A conceptual framework for corporate tax planning
H Etemadi, S Sepasi, MA Sari
Journal of Accounting and Social Interests 6 (1), 61-80
|
| 2016 |
Investigating the effect of managerial ability on financial restatements:
with emphasis on Opportunistic Incentives
S Sepasi
Financial Accounting Knowledge 2 (4), 89-110
|
| 2016 |
Inflation, operating cycle, and cash holdings
S Sepasi, M Esmaeili Kejani, R Safikhani
Accounting and Auditing Review 22 (4), 441-460
|
| 2016 |
Audit opinion improvement and timing of Disclosure
S Sepasi, RALIA ANVARI, A Masoudi
JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
8 (29), 0-0
|
| 2016 |
Ownership structure and disclosure quality: Case of Iran
S Sepasi, M Kazempour, R Mansourlakoraj
Procedia Economics and Finance 36, 108-112
|
| 2016 |
The Effects of Women in Corporate Boards on Firm Value and Financial Performance
S SEPASI, L ABDOLI
THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES 8 (29), 39-58
|
| 2016 |
Identifying and ranking the factors influencing social audit by using Topsis
S Sepasi, M Rezayat
FINANCIAL ACCOUNTING 7 (28), 127-147
|
| 2016 |
The effect of economic dimension of corporate social responsibility on sustainability
of earnings
S SEPASI, M HASSANZADEH
IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING 1 (1), 132-138
|
| 2015 |
The Effect of Corporate Governance on Tax Commitment Aggressiveness in Tehran
Stock Exchange Market (TSEM)
S Sepasi, Z Fathee
Management Accounting 8 (25), 49-59
|
| 2015 |
A Conceptual Model for Iranian CPAs Professional Skepticism Using EFA and
SE Modeling
S Sepasi, M Dinarbar
Journal of Management Accounting and Auditing Knowledge 4 (پاییز 1394),
107-116
|
| 2015 |
Green accounting: a model for environmental disclosure
S Sepasi, M Esmaili Kejani
Journal of Health Accounting 4 (1), 1-19
|
| 2015 |
Free cash flow, capital structure and the value of listed companies in Tehran
stock exchange
R Mansourlakoraj, S Sepasi
International Journal of Management, Accounting and Economics 2 (2),
144-148
|
| 2015 |
Study of the effect of the firm size on cost stickiness: Evidence from Teheran
Stock Exchange
S Sepasi, H Hassani
International Journal of Applied Business and Economic Research 13 (6),
4143 …
|
| 2014 |
Analytical Review of Separation of Operating Cash Flow and Accruals on the
Ability to Predict Future Cash flows and Profits
MA Aghaei, S Sepasi, M Kazempour
Financial Management Strategy 2 (4), 75-89
|
| 2014 |
Fuzzy evaluation of service quality in the banking sector: A decision support
system
U Braendle, S Sepasi, AH Rahdari
Fuzzy economic review 19 (2), 47
|
| 2014 |
Empirical investigation of cost stickiness in Tehran stock exchange
S Sheibe, Z Fathi, S Sepasi
Empirical Research in Accounting 4 (2), 163-177
|
| 2014 |
Asymmetric Cash Flow Sensitivity of Cash Holdings
S Sepasi, M Yabloui Khamsaloui
Accounting and Auditing Review 20 (4), 61-76
|
| 2014 |
A Theoretical Model of Corporate Governance and Environmental Disclosures
Based on Cost Management Approach
S Sepasi, M Esmaeili Kejani
Journal of Management Accounting and Auditing Knowledge 3 (بهار 1393),
147-160
|
| 2011 |
Designing an Ethical Decision-Making Model for Public Accountants
S Sepasi
A Doctoral Dissertation, University of Tehran, Iran
|
| 2011 |
Factors Affecting Iranian Certified Public Accountants Ethical Decision
Making
S Mehrani, A Saghafi, M Mousakhani, S Sepasi
ETHICS IN SCIENCE & TECHNOLOGY 6 (3), 6-12
|
| 2008 |
A relationship between income smoothing practices and firms value in Iran
H Etemadi, S Sepasi
Iranian Economic Review 13 (20), 25-42
|
| 2005 |
Study of the relation between cultural values and income smoothing in Tehran
Stock Exchange
I Noravesh, S Sepasi
Iranian Accounting and Auditing review 12 (40), 81-96
|
| 2005 |
examining earnings management of listed companies in Tehran Stock Exchange
I Noroush, M Nikbakht, S Sepasi
Faculty of Humanities and
|
| 2005 |
The Investigation of Earning Management in TSE
E Noravesh, MR Nikbakht, S Sepasi
Journal of human and social sciences of Shiraz university 2, 165-177
|
| 2005 |
INVESTIGATING EARNINGS MANIPULATION IN TEHRAN STOCK EXCHANGE
I Nouravesh, MR NIKBAKHT, S SEPASI
JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY 22 (243),
165-177
|
| |
Mohammad Amri-Asrami
A Azar, S Sepasi
|
| |
Exploring global retailers corporate social responsibility performance
S Sepasi
|
| |
A RELATION BETWEEN DEBT MATURITY AND DISCRETIONARY ACCRUALS IN TEHRAN STOCK
EXCHANGE: CASE OF IRAN
S Sepasi, MHZ Arani, SA Sadr
|
| |
Designing a Customer Satisfaction Index (CSI) for Islamic Banks
S Sepasi, AH Rahdari
|
