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  • دکتری (1381)

    حسابداری

    دانشگاه علامه طباطبایی، تهران، ایران

  • کارشناسی‌ارشد (1374)

    حسابداری

    دانشگاه تربیت مدرس، تهران، ایران

  • کارشناسی (1368)

    حسابداری

    دانشگاه تهران، تهران، ایران

  • مکاتب فکری حسابداری
  • کیفیت حسابرسی
  • کیفیت گزارش‌گری مالی
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    رزومه

    The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran

    MS Garjan, I Noravesh, AM Molgharani, MH Safarzadeh, R Vahedian, ...
    Journal Papers , , {Pages }

    Abstract

    XML The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach

    Mawlood Peleh, Naser Izadinia, Hadi Amiri, Mohammad Pourkarim, Saeid Jabbarzadeh Kangarlouei, Jamal Bahri Sales, Hassan Galavandi, Mohammad Kashanipour, Gholamreza Karami, Hossein Khanifar, Mr Keyvan Shabani, Mansoureh Zarrin Gharicheh, Rasoul Baradaran H
    Journal Papers , 2020 February 10, {Pages }

    Abstract

    Valued and Behavioral Accountings Achievements فصلنامه دستاوردهای حسابداری ارزشی و رفتاری.

    A Resilience-Based Model for Performance Assessment of Companies Listed in Tehran Stock Exchange During Economic and Environmental Crisis

    Ameneh Bakeri, Javad Rezazadeh, Hamid Haghighat, Gholamreza Kordestani
    Journal PapersEnvironmental Energy and Economic Research , Volume 4 , Issue 2, 2020 May 1, {Pages 135-153 }

    Abstract

    Companies are faced with serious challenges in environmental and economic crisis. It may become a threat to their financial performance and viability. Thus, there is an urgent need for being resilient in the event of any disruption. The present study aims to assess the performance of companies listed in Tehran Stock Exchange in terms of resilience factors. A standardized questionnaire containing resilience factors is designed to collect data from managers and staff. The effect of resilience factors on performance in the crisis period is examined by data envelopment analysis (DEA) method. It is observed that performance is greatly affected by management commitment, awareness, self-organization, and competitiveness and an improvement in them

    Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client

    Mahdi Kazemi Oloum, Javad Rezazadeh, Gholaamreza Kordestani
    Journal PapersValued and Behavioral Accountings Achievements , Volume 4 , Issue 8, 2020 February 10, {Pages 163-213 }

    Abstract

    In recent years, two opposition theories, reciprocity theory and the level-of-aspiration theory (LOA) have been developed in the negotiation process, which considers the negotiation parties to be influenced by the complex nature of human behavior. The role of talks between auditors and clients is crucial in improving financial statements quality and resolving disputes. Accordingly, they negotiate conflicts management, and adopt different strategies in order to resolve conflicts and reach an agreement. One of these important strategies is the concession strategy, which influences the various factors on its adoption by the auditor. Accordingly, the purpose of this study is to identification and ranking the factors influencing the adoption of

    Earnings Announcement Premium and Information Ambiguity

    Zeynab Ramzi Rad Choobeh, Javad Rezazadeh, Hossein Kazemi
    Journal PapersInternational Journal of Finance & Managerial Accounting , Volume 5 , Issue 18, 2020 September 1, {Pages 153-165 }

    Abstract

    In today's investment world there is emphasis on the role of accounting information. Behavioral factors always play an important role in financial markets. All investors are not rational and their demand for riskiness of assets is influenced by their beliefs and feelings. Optimism, pessimism, self-confidence, ambiguity-aversion, etc. help changing the manner of decision-making process over time. So, this study aimed at investigating the role of accounting information on investors’ ambiguity-aversion in economic environment of Iran. For this purpose, information about 120 companies listed in Tehran Stock Exchange during the period 2013 to 2017 was collected and analyzed. Multivariate regression models were used to analyze the data. The res

    Sustainability Reporting: Ratings of Drivers and Indicators

    Mostafa Abdi, Gholamreza Kordestani, Javad Rezazadeh
    Journal PapersEmpirical Research in Accounting , Volume 10 , Issue 2, 2020 August 22, {Pages 71-114 }

    Abstract

    Sustainability reporting provides information on economic, environmental, social and governance performance. Various variables may be considered as a driver for a corporate sustainability reporting. The purpose of this study is to identify and rank sustainability reporting drivers and indicators. This research is qualitative and exploratory. The network analysis method is used to rank the drivers and indicators. The statistical population of respondents to the questionnaire contains experts in the fields of theoretical foundations of financial reporting and social sciences, capital market and environmental protection, who responded to 23 questionnaires in 2018. The findings of the research show that sustainability reporting drivers are clas

    Forecasting audit opinion based on multilevel perceptron neural network model using one-goal particle swarm optimisation

    Fahimeh Bahrami, Javad Rezazadeh, Fatemeh Sarraf
    Journal PapersInternational Journal of Management Practice , Volume 13 , Issue 1, 2020 January , {Pages 86-102 }

    Abstract

    Audit opinion is not necessarily absolute due to constraints inherent in any audit work, including sampling, different convincing degrees of audit evidence, accounting system and internal control characteristics, as well as inherent constraints of accounting measurement. The information contained in audit reports is used to forecast corporate bankruptcy; therefore, the auditor's opinion influences the views of users of financial statements. Financial status of a business can be assessed using financial ratios. The circumstances considered by an auditor in commenting on financial distress including financials (in particular, short-term liquidity, ability to repay and debt tolerability), and operations (profitability and ability to generate c

    Analysis of Organizational Performance: Financial and Structural Approaches

    Javad Rezazadeh
    Journal PapersOrganizational Resources Management Researchs , Volume 8 , Issue 4, 2019 March 10, {Pages 22-Jan }

    Abstract

    Organizational structure determines the scope of decisions, tasks, responsibilities, goals, perspectives and rewards for achieving results. In recent decades, due to environmental changes and dramatic technological advances, organizational structure has changed from mechanical to organic. The purpose of the restructuring is to facilitate the achievement of the organization's goals. Organizational type has an impact on performance measurement criteria and organizational performance is influenced by these factors. The purpose of this study is to examine organizational performance with the focus on financial and structural variables. This issue was first examined by combined research methodology. For this purpose, the required information for

    Managerial ability, Political Connections and Fraudulent Financial Reporting

    JAVAD Rezazadeh, Abdullah Mohammadi
    Journal PapersJournal of Accounting and Auditing Review , Volume 26 , Issue 2, 2019 January 1, {Pages 217-238 }

    Abstract

    Objective: Manager's efficiency in using corporate resources is reflected in the information presented in the financial statements. Manager's ability can reduce fraudulent financial reporting by fulfilling stakeholders expectations and improving firm's performance. On the other hand, political connections not only affect firms financial situation, but also it can affect manager's incentives and abilities in preparation of the financial statement and lead to significant difference in the quality of financial reporting. Thus, the purpose of the present research is to examine the association between managerial ability and fraudulent financial reporting, and also to investigate the moderating effect of political connections on this relationship

    The Role of Organizational Structure in Designing Performance Measurement Systems

    Samaneh Agha Kazem Shirazi, Javad Rezazadeh, Gholamreza Kordestani
    Journal PapersEnvironmental Energy and Economic Research , Volume 3 , Issue 1, 2019 February 1, {Pages 61-74 }

    Abstract

    Organizational structure determines the scope of decisions, tasks, responsibilities, goals, perspectives and rewards for achieving results. In recent decades, due to environmental changes and dramatic technological advances, organizational structure has changed from Mechanistic to organic. The purpose of the restructuring is to facilitate the achievement of the organization's goals. Changing structure is effective on the company's performance measurement system. The main purpose of this research is analyzing the role different types of organizational structures in designing of the performance measurement system of companies listed in Tehran Stock Exchange. The survey was carried out through a survey and distribution of 170 questionnaires, 1

    Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources

    Javad Rezazadeh, Javid Yarahmadi
    Journal Papers , Volume 10 , Issue 33800777, 2019 January 1, {Pages 69-87 }

    Abstract

    Objective: The objective of this study is to examine the relationship between corporate life cycle and corporate social responsibility with regard to the moderating role of financial resources during the period 2012 to 2017. Method: The data was collected by archival method with reference to the databases, and then was analysed by multivariate regression and panel data models with fixed effect. Result: The findings showed that there is a positive relationship between maturity stage of life cycle and corporate social responsibility. However, in contrast to expectations, there is no moderating role for financial resources in the relationship between corporate life cycle and corporate social responsibility. Conclusion: Matured firms in attempt

    Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations

    Hossein Parsian, Hossein Kazemi, Javad Rezazadeh
    Journal PapersApplied Research in Financial Reporting , Volume 8 , Issue 1, 2019 September 14, {Pages 67-95 }

    Abstract

    Corporate governance mechanisms can provide the disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’s economic development. For this reason, in this study the identification of voluntary disclosure indicators and gap analysis between the current and expected situations of these indicators and corporate governance from the perspective of the accounting and financial pundits were discussed. In this survey research, the sampling method was purposive and for hypothesis test, descriptive statistics and T tests by SPSS software (version 21) was conducted. The results ind

    Ambiguity Theory and Asset Pricing: Empirical Evidence from Tehran Stock Exchange

    Zeynab Ramzi Radchobeh, Javad Rezazadeh, Hossein Kazemi
    Journal PapersAdvances in Mathematical Finance and Applications , Volume 3 , Issue 4, 2018 December 1, {Pages 101-114 }

    Abstract

    Modern portfolio theory is based on the relationship between risk and return and in this paper, specific uncertainty conditions are introduced as ambiguity which affects the asset pricing. Also, the relationship between risk, ambiguity and return is examined. First, ambiguity is estimated by the means of three-variable and main component method, trading volume, ask-bid spread, error of earnings forecast and afterwards, it has been used to examine the interaction between risk, ambiguity and return. Current research method is correlative descriptive and statistical sample consisted of 120 corporates accepted in Tehran Stock Exchange during 2012-2017. To test the hypotheses, regression analysis has been utilized. Results revealed the existence

    Modelling monthly runoff by using data mining methods based on attribute selection algorithms

    MOHAMMAD TAGHI SATTARI, JOUDI ALI REZAZADEH
    Journal Papers , Volume 7 , Issue 400146, 2018 January 1, {Pages 39-54 }

    Abstract

    Given the importance of catchment basin output flow for surface water management, precise understanding of the relationship between the amount of runoff and climatic parameters such as precipitation and temperature is important. therefore the identification of parameters are important in the modeling process. In this paper, after homogeneity tests have been carried out for monthly precipitation, temperature, and runoff data in the Navroud Catchment Basin in Iran, two combinations of effective factors for runoff are considered according to Relief and Correlation algorithms. A new Relief Algorithm first identifies effective features within a set of data in an orderly manner especially when the amount of available data is low. The new method u

    The Investigation of Audit Market Concentration Impact on Audit Fees and Audit Quality

    Gholamreza Kordestani, Javad Rezazadeh, Mahdi Kazemi Olum, Mostafa Abdi
    Journal PapersJournal of Financial Accounting Research , Volume 10 , Issue 2, 2018 August 23, {Pages 65-84 }

    Abstract

    Audit Market Concentration reduces the authority of the client's management in choosing audit firms, and, on the contrary, increases the market power of auditors, which results in increased audit fees and reduced audit quality. Audit Market Concentration can increase the independence of the auditors and, as a result, audit fees will change, and ultimately affect the audit quality. Accordingly, the purpose of this study is to investigate the effect of the audit market Concentration on audit fees using regression analysis with a pool data approach. In order to achieve this goal, the data of 78 companies listed in Tehran Stock Exchange during the years 2011-2016 were tested. The findings indicate that the Audit Market Concentration directly de

    Investigation of Effective Timing and Economic Factors on the Relation Between Accruals And Operating Cash Flows

    Gholamreza Kordestani, Javad Rezazadeh
    Journal PapersEmpirical Studies in Financial Accounting , Volume 15 , Issue 60, 2018 December 22, {Pages 33-59 }

    Abstract

    Investigating the Relation Between Accruals and Operating Cash Flows and Effective Factors on this Relation can be useful for shareholders and capital market analysts. The purpose of this study is to investigate the Relation Between Accruals and Operating Cash Flows and Effective Timing and Economic Factors on this Relation. To do so, data of 107 stocks listed in Tehran Stock Exchange in a period of 11 years during 2005 to 2015 were analyzed. First of all, with utilization of times-series regression, the relationship between accruals and cash flows over time were examined. Afterwards, Effective Timing and Economic Factors that could affect this relation were considered utilizing Time-Series Regressions. The results indicate a significant ne

    Identification of Voluntary Disclosure Components and their impact on information asymmetry

    Hossein Parsian, Hossein Kazemi, Javad Rezazadeh
    Journal PapersJournal of Financial Economics , Volume 12 , Issue 2, 2018 January , {Pages 107-132 }

    Abstract

    The effect of auditor features on audit quality

    S Zahmatkesh, J Rezazadeh
    Journal PapersT?khne , Volume 15 , Issue 2, 2017 July 1, {Pages 79-87 }

    Abstract

    The aim of this study is to investigate the effect of work experience, professional competence, motivation, accountability and objectivity of the auditor on audit quality from the viewpoint of auditors employed in firms. The present study leads to the identification of factors affecting audit quality, which have not been studied sufficiently in Iran. According to the results of this study, professional competence, accountability and objectivity of the auditor show significant effect on the quality of the audit. Employing people with high experience increases audit quality by enhancing the professional competence of the auditor; auditors gain a deeper knowledge and better judgement to achieve audit quality. Accountability improves auditor's

    LABORATORY INVESTIGATION ON THE EFFECT OF SCREEN’S LOCATION ON THE FLOW ENERGY DISSIPATION

    R DANESHFARAZ, S SADEGHFAM, JOUDI A REZAZADEH
    Journal Papers , Volume 17 , Issue 67, 2017 January 1, {Pages 47-62 }

    Abstract

    The energy dissipation through hydraulic structure is an important issue in hydraulic engineering.The performance of hydraulic structure with regard to energy dissipation can provide stability of structure and river bed. In this study the laboratory investigation on screen performance as the energy dissipator of supercritical flow is evaluated. The investigated parameters include: Froude number; screen porosity and location of screens. The Froude number of supercritical flow could vary within the range of 2.5 to 8.5, and the screen openings were 40 and 50%. Also the location of screens was considered as 62.5, 125 and 250 cm after supercritical flow generator gate. The results indicate that screen openings, location of screens from supercrit

    COMPARISON OF THE EFFICIENCY OF SUPPORT VECTOR REGRESSION AND K-NEAREST NEIGHBOR METHODS IN SUSPENDED SEDIMENT LOAD ESTIMATION IN RIVER (CASE STUDY: LIGHVANCHAY RIVER)

    JOUDI ALI REZAZADEH, MOHAMMAD TAGHI SATTARI
    Journal Papers , Volume 70 , Issue 2, 2017 January 1, {Pages 345-358 }

    Abstract

    Estimation of suspended sediment load or specifying the damages incured as a result of inattention to such estimation is one of the most important and fundamental challenges in river engineering and sediment transport studies. Given the importance and role of sediment in the design and maintenance of hydraulic structures such as dams, as well its significance in planning for efficient tilization of downstream river and also conservation of nutrients at the upstream of river, many attempts have been made to estimate suspended sediment load of rivers and numerical methods have been developed in this regard. But due to the high cost of most procedures or lack of adequate precision in most common experimental methods, a new method is needed tha

    دروس نیمسال جاری

    • دكتري
      توسعه عقايد و افكار حسابداري ( واحد)
      دانشکده مدیریت و اقتصاد، گروه حسابداري
    • كارشناسي ارشد
      حسابرسي پيشرفته ( واحد)
    • كارشناسي ارشد
      حسابرسي پيشرفته ( واحد)

    دروس نیمسال قبل

    • دكتري
      فلسفه علم و روش تحقيق ( واحد)
      دانشکده مدیریت و اقتصاد، گروه حسابداري
    • دكتري
      تئوري ها و پژوهش هاي حسابرسي ( واحد)
    • كارشناسي ارشد
      تئوريها و مديريت سرمايه گذاري ( واحد)
    • كارشناسي ارشد
      تئوريها و مديريت سرمايه گذاري ( واحد)
    • 1396
      رضوي, سيدايمان
      ارزيابي نقش سرمايه گذاري شركت در استراتژي مومنتوم و استراتژي معكوس
    • 1396
      خدمتي, محمدرضا
    • 1396
      رشتي محمد, بهنام
    • 1397
      طالبيان درزي, فاطمه
    • 1397
      عالي شيرمرد, رحيمه
    • 1397
      مواجي دربان, مصطفي
    • 1397
      احمدي, معصومه
    • 1393
      ميرعمادي, سيدعلي اكبر
      طراحي الگويي براي گزارشگري قسمت هاي عملياتي در صنعت بانكداري ايران
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