Department of Accounting

Preparing experts in the area of planning and supervision of financial and accounting affairs for private and public institutions is the main aim of the Department of Accounting. The country's critical need for financial, accounting and auditing experts, the importance of precise control of income and expenditures and also designing and executing advanced accounting models are some of the reasons for which this field of study was established at the Ferdowsi University of Mashhad.

The Master's programs for accounting and auditing were established in 2004. The main aim of these programs is to train experts for teaching the Accounting Science in educational and research institutions.

The Ph.D. program has been established in 2013 to prepare highly motivated experts needed by institutions of higher education and research organizations.More

Head of the Department of Accounting
Reza_Hesarzadeh
Reza Hesarzadeh
Associate Professor
Department of Accounting
Hesarzadeh@um.ac.ir
 +985138805325

Concentration areas offered by the Department of Accounting
 Areas Bachelor's Master's  Ph.D
Accounting correct_mark correct_mark correct_mark
Auditing -
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Managerial Accounting -
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Academic staff

Mohammad Reza Abbaszadeh
Associate Professor
Mohammad Ali Bagherpour Velashani
Associate Professor
Reza Hesarzadeh
Associate Professor
Behzad Kardan
Assistant Professor
Mahmoud Lari Dashtbayaz
Associate Professor
Mahdi Moradi
Professor
Farzaneh Nassir Zadeh
Associate Professor
Mohammad Javad Saei
Assistant Professor
Mahdi Salehi
Associate Professor
Mohammad Hossein Vadiei Nowghabi
Associate Professor

Research

Recent journal articles

Hesarzadeh, R., & Rajabalizadeh, J. (2020). Does Securities Commission Oversight Reduce the Complexity of Financial Reporting?. Revista de Contabilidad - Spanish Accounting Review, 23 (1), 1-17.
Moradi, M., Salehi, M., Poursasan, S., & Molavi, H. (2020). Relationship between earnings management, CEO compensation, and stock return on Tehran Stock Exchange. International Journal of Organization Theory and Behavior, 23 (1), 1-22.
Salehi, M., Lari Dashtbayaz, M. (2020). The effect of managerial overconfidence on the conditional conservatism and real earnings management. Journal of Islamic Accounting and Business Research, 11 (3), 708-720.
Salehi, M., & Akbari, F. (2020). The effect of managerial ability on product market competition and corporate investment decisions Evidence from Iran. Journal of Islamic Accounting and Business Research, 11 (1), 49-69.
Salehi, M. (2020). Corporate tax aggression and debt in Iran. Journal of Islamic Accounting and Business Research, 11 (1), 257-271.
Salehi, M., Molla Imeny, V. (2020). The necessity of anti-money laundering standards for Iranian auditors. Journal of Money Laundering Control, 23 (1), 187-207.
Hesarzadeh, R. (2020). Regulatory oversight and managerial ability. Eurasian Business Review, (), -.
Salehi, M. (2020). The Relationship between Organizational Justice and Auditors’ Professional Skepticism with the Moderating Role of Organizational Commitment and Identity. Current Psychology, 0 (0), 1-13.
Salehi, M. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27 (2), 1-16.
Salehi, M., & Adibian, M. (2020). The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange. Journal of Financial Reporting and Accounting, 18 (1), 199-222.
Salehi, M., & Adibian, M. (2020). The Impact of the Characteristics and Behaviors of the Board of Directors on Agency Costs in Iran. Contaduria y Administracion, 66 (1), 1-28.
Salehi, M., Arash Arianpoor, & Tamanna Dalwai (2020). Corporate Governance and Cost of Equity: Evidence from Tehran Stock Exchange. Journal of Asian Finance, Economics and Business, 7 (7), 149-158.
Salehi, M., Lari Dashtbayaz, M., Adibian, M., & Fahimifard, S. (2020). Auditors’ response to readability of financial statement notes. Asian Review of Accounting, 28 (3), 00-00.
Salehi, M., Akbari, F. (2020). Does accounting details play an allocative role in predicting macroeconomic indicators? Evidence of Bayesian and classical econometrics in Iran. International Journal of Organizational Analysis, 28 (5), 00-00.
Salehi, M. (2020). The relationship between audit components and audit market adaptability. Journal of Financial Crime, 27 (3), 00-00.
Salehi, M. (2020). The impact of changes in cash flow statement items on audit fees: evidence from Iran. Journal of Financial Reporting and Accounting, 18 (2), 225-249.
Faysal, S., Salehi, M., & Moradi, M. (2020). The impact of ownership structure on the cost of equity in emerging markets. Management Research Review, 43 (9), 00-00.
Salehi, M., & Molavi, H. (2020). Management stock ownership and corporate debt: evidence from an emerging market. Management Research Review, 43 (9), 00-00.
Salehi, M., & Lari Dashtbayaz, M. (2020). THE MEDIATING EFFECT OF AUDIT QUALITY ON THE RELATIONSHIP BETWEEN EARNINGS AND EARNINGS VALUATION IN IRAN. Review of Contemporary Entrepreneurship, Business, and Economic Issues, 33 (1), 25-38.
Faysal, S., Salehi, M., & Moradi, M. (2020). Impact of corporate governance mechanisms on the cost of equity capital in emerging markets. Journal of Public Affairs, 0 (0), 00-00.
Salehi, M. (2020). The impact of personal characteristics, quality of working life and psychological well-being on job burnout among Iranian external auditors. International Journal of Organization Theory and Behavior, 23 (3), 189-205.
Salehi, M. (2020). Earnings management and the informational and disciplining role of debt: evidence from Iran. Journal of Asia Business Studies, 14 (4), 00-00.
Salehi, M. (2020). The relationship between the companies’ political connections and audit fees. Journal of Financial Crime, 27 (3), 00-00.
Salehi, M. (2020). The relationship between management characteristics and financial statement readability. EuroMed Journal of Business, 15 (3), 00-00.
Lari Dashtbayaz, M., Salehi, M., & Nazari Davaji, H. (2020). The impact of corporate governance on intellectual capitals efficiency in Iran. International Journal of Islamic and Middle Eastern Finance and Management, 13 (3), 00-00.
Salehi, M. (2020). The relationship between managerial ability, earnings management and internal control quality on audit fees in Iran. International Journal of Productivity and Performance Management, 69 (4), 685-703.
Abbaszadeh, M., Jabbari Nooghabi, M., & Mohammad Mahdi Rounaghi (2020). Using Lyapunov’s method for analysing of chaotic behaviour on financial time series data: a case study on Tehran stock exchange. National Accounting Review, 2 (3), 297-308.
Salehi, M., Mahmoudabady, M., Adibian, M., & Hossein Rezaei Ranjbar (2020). The potential impact of managerial entrenchment on firms’ corporate social responsibility activities and financial performance: evidence from Iran. International Journal of Productivity and Performance Management, ahead-of-print (), -.
Molla Imeny, V., Simon D. Norton, Salehi, M., & Moradi, M. (2020). Perception versus reality: Iranian banks and international anti-money laundering expectations. Journal of Money Laundering Control, ahead-of-print (), -.
Molla Imeny, V., Simon D. Norton, Salehi, M., & Moradi, M. (2020). Taxonomies of money laundering: an Iranian perspective. Journal of Money Laundering Control, (), -.
Arianpoor, & Salehi, M. (2020). A framework for business sustainability performance using meta-synthesis. Management of Environmental Quality, ahead-of-print (), -.
Moradi, M., Salehi, M., Hossein Tarighi, & Mahdi Saravani (2020). Audit adjustments and corporate financing: evidence from Iran. Journal of Accounting in Emerging Economies, 10 (4), 521-543.
Shirzad, A., Saei, M., Nassir Zadeh, F., & Hassan Yazdifar (2020). The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study. Iranian Journal of Accounting, Auditing and Finance, 4 (3), 17-33.

Recent theses and dissertations

Dehbashi, M. (2020). Investigating the relationship between regulatory quality, tax pressure and government integrity with the severity of fraud in financial statements. , ( Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Aldraisawi, A. (2020). Investigating the Impact of Corporate Governance Characteristics on Delays in Financial Reporting (End of Period) on the Iraqi Stock Exchange. , ( Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Bayati, S. (2020). The Relationship between Managerial Entrenchment and Internal Control weaknesses with an emphasis on the role of Audit Fee and audit committee activities. , ( Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mousavi, S. (2020). Identification and Ranking of Barriers to Adoption Environmental Management Accounting Using Dematel Technique -Case Study: Cement Companies of Iran. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Sabr, A. (2020). Investigating the relationship between institutional ownership, board independence and management duality with the performance of Iraqi companies. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Fahim, S. (2020). Investigating the Relationship Between Ownership Type and CEO s Narcissism Board of Directors and Financial Leverage in Iran and Iraq. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Hedayatzadeh, M. (2020). Comparative Analysis of the Relationship between Internal Control Weakness and Different Types of Auditor Opinions in Fraudulent and Non-fraudulent Firms. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Yaghoubi, M. (2020). Identifying the Relationship between Economic Policy Uncertainty with Earnings Management Regimes and Financial Reporting Quality. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Al Khalidi, H. (2020). The Impact of Accounting Quality and Auditing Characteristics on Falling Stock Prices of Iraqi Companies Before and After Daesh. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Ebrahimi, M. (2020). The effect of google local bias on information asymmetry and the market response. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Faramarzi, F. (2020). The Impact of Earning Management and Weakness of Internal Controls on the Firm Reputation. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Obaidi, A. (2020). The Impact of International Financial Reporting Standards on the Financial Position and Performance of Stock Exchange Companies in Iraq. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mz, M. (2020). The joint impact of stock liquidity and instituitonal shareholders on stock returns in a period of stock market cllopse. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Bazari, E. (2020). Investigate the market reaction to business strategies and investment opportunities. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Karimian Moghadam, S. (2020). The relationship between CEO narcissism and financial reporting quality on the comparability of financial information. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Molaei, Z. (2020). Investigating the relationship between political connections, financing and intellectual capital in Companies Listed in Tehran Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Jafarpoor, H. (2020). Investigating Electoral Techniques and Analyzing the Content of Election Campaign Candidates for the Supreme Council of Certified Public Accountants. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Aljanabi, A. (2020). The Impact of International Financial Reporting Standards on the Financial Reporting Quality of Stock Exchange Companies in Iraq. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Ghodrati, S. (2020). The relationship between comparability and trading volume for interim and annual financial statements. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mirghafouri Jokandan, M. (2020). The investigation of relationship between management entrenchment and audit quality in Tehran stock exchange listed companies. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Farsad Ghadimi, A. (2020). Client Demand for Audit Quality and its relation with Audit Quality. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Usefi Moghadam, M. (2020). Investigating the effect of board feature and company reputation on the auditors expectations and the auditors fees. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Rigi, N. (2020). Trust and firm performance: Evidence from textual analysis. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Shabani, M. (2020). Analysis on audit fee and auditor selection with different quality in the capital market of Iran. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Parsafar, A. (2020). Employee Skill and Wages and Salaries Costs Stickiness. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Qeisarian, S. (2020). The effect of customer credits based on ESG factor -environmental, social and governance- on abnormal audit lag , audit quality an audit fee. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Estemaee, M. (2020). The relationship between change in cash holdings and change in Trade credit with the Moderating role of financial power and market power of the firm. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Azzawi, A. (2020). The relationship Between the Elements of Intellectual Capital and the Performance Indicators of Companies on the Iraqi Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Abas Zade Kang Sofla, F. (2020). Investigating the relationship between communication satisfactioN auditor narcissism and auditorS dysfunctional behaviors. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Bahramnezhad, F. (2020). Investigating the effect of financial reporting readability on stock liquidity. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alasadi, U. (2020). Investigating the effect of types of cost stickiness on the future profitability of companies listed on the Iraqi Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Kazemi, B. (2020). A study of between Corporate reputation on Financial Statement Readability. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Hasan, I. (2020). The Relationship between Financial Statements Comparability and Earnings Management. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Namdar Moghadam, E. (2020). The Relationship between cash flow volatility and trade credit with the moderating role of the economic crisis of Companies Listed in Tehran Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Zuhairi, A. (2020). Investigating the Simultaneous Impact of Earnings Quality and Audit Quality Increasing on Earnings Response Coefficient in the Iraqi Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Almasoodi, H. (2020). The impact of leverage change on Stock market. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Noferesti, Z. (2020). the relationship between Internationalization, Business Group Management and Investment-Cash Flows Sensitivity. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alshadood, G. (2020). The Impact of the Nature and Volatility of Cash Flows on Earnings Response Coefficient on the Iraqi Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Karamat, A. (2020). Examine the relationship between customer industry characteristics and auditor change. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Hassanzadeh Rahni, Z. (2020). the relatiomship between Dividend Stickiness, Debt Covenants and Earnings Management. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Hadian, S. (2020). The impact of financial reporting timeliness on audit adjustments. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alipour , A. (2020). Investment opportunities and Innovation in family and nonfamily firms. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Razdar, M. (2020). The Impact of Organizational Risk Management on Investment Efficiency. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Tavakolishandiz, M. (2020). Interactive effects of ownership structure on the relationship between Board Activity Report with the Stock Price Crash Risk. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alhasnawi, H. (2020). the relationship between Stock price crash risk and CEO power in Iraq. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Shahrokhi, S. (2020). A study of the Impact of Weak Internal Controls on the Comparability of Financial Information. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Bayattork, N. (2020). Investigating hidden factors affecting audit fee in Iran. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mirhosseini, I. (2020). developing a model to optimize GDP forecast error using accounting data: value-added statement approach. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Karimi, Z. (2020). Corporate Social Responsibility, Stock price informativeness and corporate governance. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mohammadianfar, E. (2020). Labor investment and tax avoidance, moderating role of corporate social responsibility. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Ebrahimi, M. (2020). The effect of psychological characteristics of the auditor on the audit quality and job satisfaction of auditors. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Delavari, A. (2020). Commercial credit and profitability due to the moderating role of financial constraints and competition in the product market. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alameedee, S. (2020). A Study of the Impact of Business Ethics on the Psychological Conditions of Iranian and Iraqi Auditors. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Al_maliki, H. (2020). The Relationship between companys financial resilience and Reputation and Corporate Risk in Muslim Countries. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Basirinia, M. (2020). Investigating the Spillover Effect of Financial Reporting Quality Evidence from Peer Firms Operational Decisions. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Hessarian, S. (2020). The relationship between corporate governance and readability of financial annual reports. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Abbaspour, M. (2020). Investigating the Relationship between Audit Committee Effectiveness and Specialist Auditor with Auditors Opinion Shopping. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mohammed Obyes, S. (2020). The relationship between auditor characteristics and audit quality Comparative Study of Companies Listed in Iraqi and Iranian Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.

Policies, rules and governance

Contact Information

Iran, Mashhad, Azadi Square, Ferdowsi University of Mashhad

Faculty of Economics and Administrative Sciences, Department of Accounting

Phone: +985138806312-5325

Fax: +985138807195