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
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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

Shuwaili, A., Hesarzadeh, R., & Bagherpour Velashani, M. (2023). Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country. Journal of Facilities Management, (), -.
Lari Dashtbayaz, M., Aljaberi, A., Albader, K., & Alkhafaji, B. (2023). The Relationship between Intellectual Capital and Audit Fees. Journal of Risk and Financial Management, 16 (2), 93-121.
Azad, A., Salehi, M., & Lari Dashtbayaz, M. (2023). The materiality of identified misstatements by auditors and earnings management. Management Research Review, 0 (0), 1-19.
Alkhafaji, B., Lari Dashtbayaz, M., & Salehi, M. (2023). The Impact of Blockchain on the Quality of Accounting Information: An Iraqi Case Study. Risks, 11 (1), 1-22.
Salehi, M., Asadian, A., & Ehsan Khansalar (2023). The effect of intellectual capital on audit fees stickiness. Accounting Research Journal, 36 (1), 55-76.
Arash Arianpoor, Salehi, M., & Fereshteh Daroudi (2023). Nonfinancial sustainability reporting, management legitimate authority and enterprise value. Social Responsibility Journal, 0 (0), 1-17.
Hayaeian, S., & Hesarzadeh, R. (2023). Knowledge Management Strategies, Intellectual Capital, and Ambidextrous Innovation Capability in SMEs: Are They Relevant?. Journal of the Knowledge Economy, (), -.
Moradi, M., & Salehi Vaziri, S. (2023). The Severity of a Client’s Negative Environmental Social and Governance Reputation Affect Audit Effort and Audit Quality. Iranian Journal of Accounting, Auditing and Finance, 7 (1), 53-67.
Alsarraji, J., & Abbaszadeh, M. (2023). The Effect of Corporate Governance in Islamic Banking on the Agility of Iraqi Banks. Journal of Risk and Financial Management, 16 (292), 1-22.
Alkhyyoon, H., Abbaszadeh, M., & Nassirzadeh, F. (2023). Organizational Risk Management and Performance from the Perspective of Fraud: A Comparative Study in Iraq, Iran, and Saudi Arabia. Journal of Risk and Financial Management, 16 (3), 205-232.
Saeid Homayoun, Bagherpour Velashani, M., Alkhafaji, B., & Mezher, S. (2023). The Effect of COVID-19 on the Performance of SMEs in Emerging Markets in Iran, Iraq and Jordan. Sustainability, 15 (10), 7847-7860.
Alameedee, S., & Moradi, M. (2023). The Effect of Ethics in Business on Happiness, Aggressiveness and Inconsistency of Efforts and Rewards. Journal of Risk and Financial Management, 16 (3), 195-217.
Salehi, M., Tamanna Dalwai, & Arash Arianpoor (2023). The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability. Arab Gulf Journal of Scientific Research, 41 (2), 202-223.
Tileal, M., Nassirzadeh, F., Saei, M., & Davood Askarany (2023). The Impact of Ownership Type on Labour Cost Stickiness. Journal of Risk and Financial Management, 16 (5), 268-285.
Mohassel, A., Hesarzadeh, R., & Bagherpour Velashani, M. (2023). Leadership style, knowledge sharing and audit quality. European Journal of Management and Business Economics, 33 (3), 306-323.
Mostafa Ghannad, Mohammad Arab Mazar, Mohammad Hossein Safarzafeh, & Hesarzadeh, R. (2023). Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran. Iranian Journal of Accounting, Auditing and Finance, 1 (1), 1-30.
Zolfaghar Arani, M., Lari Dashtbayaz, M., & Salehi, M. (2023). The identification and classification of contributing factors to technical knowledge valuation at the related commercialisation level using the hierarchical analysis. International Journal of Innovation Science, (), -.
Haghighi, R., Bagherpour Velashani, M., Ghanaei Chamanabad, A., & Abbaszadeh, M. (2023). Auditors#039; sensory processing capability and objectivity: are auditors really objective?. Iranian Journal of Management Studies, (), -.
Nassirzadeh, F. (2023). The Relationship between Changes in Corporate Governance Characteristics and Intellectual Capital. Journal of Risk and Financial Management, 16 (2), 133-153.
Nassirzadeh, F. (2023). Audit committee features and earnings management. Heliyon, 9 (10), e20825-e20825.
Eghbal, M., Nassirzadeh, F. (2023). The Relationship Between Non-additivity Valuations, Cash Flows and Sales Growth. Computational Economics, (), -.
Wahab, Y., Bagherpour Velashani, M., & Salehi, M. (2023). A comparative study of the relationship between audit quality and earnings management in the markets of Iraq and Oman. Journal of Infrastructure, Policy and Development, 7 (3), -.
Pouryousof, A., Nassirzadeh, F. (2023). Inconsistency in Managers’ Disclosure Tone: The Signalling Perspective. Risks, 11 (12), 205-219.
Zinab, Mahmoud, & Salehi, M. (2023). Classification of Contributing Factors to Financial Statements Transparency Using Met analysis and Delphi-Fuzzy. International Journal of Finance and Managerial Accounting, 7 (24), 77-88.
Salehi, M., & Sami Abdulridha Sadeq Alanbari (2023). Knowledge sharing barriers and knowledge sharing facilitators in innovation. European Journal of Innovation Management, 0 (0), 20-30.
Salehi, M., Raha Rajaeei, Ehsan Khansalar, & Edalati Shakib, S. (2023). Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment. Journal of Islamic Accounting and Business Research, 0 (0), 20-30.
Salehi, M. (2023). The relationship between economic complexity and green economy with earnings management. Journal of Facilities Management, 0 (0), 1-20.
Dulal Chandra Pattak, Farian Tahrim, Salehi, M., Liton Chandra Voumik, Salma Akter, Mohammad Ridwan, Beata Sadowska, & Grzegorz Zimon (2023). The Driving Factors of Italy’s CO2 Emissions Based on the STIRPAT Model: ARDL, FMOLS, DOLS, and CCR Approaches. Energies, 16 (15), 1-21.
Salehi, M. (2023). The effect of economic complexities and green economy on financial statements fraud. Journal of Financial Crime, 0 (0), 1-22.
Alameedee, S., Moradi, M., & Salehi, M. (2023). The impact of business ethics on stress, anxiety and depression and the success of auditors. International Journal of Ethics and Systems, 0 (0), 1-30.
Salehi, M. (2023). The impact of audit members’ self-esteem and narcissism on organizational knowledge sharing among audit firms. Management Decision, 61 (10), 2872-2895.
Lari Dashtbayaz, M., & Salehi, M. (2023). Evaluating the Effect of COVID-19 on Profitability and Bank Performance. Iranian Journal of Accounting, Auditing and Finance, 7 (3), 67-86.
Hesarzadeh, R. (2023). Methodological issues in real earnings management. Journal for International Business and Entrepreneurship Development, 15 (4), 592-612.

Recent theses and dissertations

Khojaste, H. (2023). Criticism, Development and Review Alternative Approach to Distinguishing Liabilities from Equity. , ( Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Jamali, M. (2023). Investigating the relationship between corporate governance mechanisms and conservatism with the role of financial leverage. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Julayi Fallah, N. (2023). The effect of types of accountability on the quality of financial decision making and judgment.. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Al Fatlawi, A. (2023). The effect of climate change on the performance of companies admitted to the Iraqi stock exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mozan, S. (2023). Evaluating the point of view of managers and accountants regarding the impact of culture (organizational, social) and capital (intellectual, human, social, spiritual) on the establishment and implementation of accounting information systems with the mediating role of their personality types in Iraq. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Jalalipour, L. (2023). The effect of disclosing the significant judgments of Management in financial statements on the description of key audit matters in the auditor\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alnef, U. (2023). Investigating the impact of corporate governance on the relationship between covid-19 and profit management - commitment and actual - in Iraq. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Aljhayyish, A. (2023). Investigating Accounting Profitability and Stock yeild of Capital Projects including the Moderating role of the Financing Method: Study of the Stock Exchange of Iran and Iraq. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Ghaffarian, S. (2023). The relationship of Corporate social responsibility and stock price crash risk with emphasizing on political connections. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Najjarzadeh, M. (2023). The moderating effect of institutional stockholders on the relationship between customer concentration and social responsibility. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Al Sabea, S. (2023). The relationship between the ownership structure and the performance of companies with the moderating role of stock liquidity in Iraqi stock exchange companies. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Asiayi, M. (2023). The Moderating Effect Of Audit Committee Characteristics On The Relationship Between Non-Interest Income And Bank Risk. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mehrabi, S. (2023). The relationship between climate change and firm value and stock price crash risk. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Ensaf, A. (2023). The impact of the Auditor Proposed Adjustments on Audit fees, audit quality and audit report lag. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Masoudi, Y. (2023). The Effect of Applying Public Sector Reporting Standards on Preventing Public Sector Financial Deviations and Helping to Fulfill the Accountability of Government Managers. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Hejazi, E. (2023). An examination of the influence of mutual CFO/ audit firm tenure on audit quality. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alisawi, H. (2023). Comparison of factors affecting the type of auditors report before and after the corona virus pandemic. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alaneed, S. (2023). Investigating factors affecting the tone of financial statements in Iraq. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Aledhari, Z. (2023). Comparison of factors affecting audit quality before and after the corona virus pandemic. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Jalal, H. (2023). The impact of financial reporting distortions on the risk of stock price fall in the future with an emphasis on audit quality in Iraqi stock exchange companies. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mohammadi, E. (2023). Examining the effect of gamification on the job performance of auditors and accountants with the role of mediating knowledge sharing. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Talebroohi, A. (2023). The role of life cycle in the volatility of stock returns according to the moderating effect of macroeconomic variables. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Shamsi, M. (2023). Study the impact of the consequences of the disclosure of key audit matters on the market reaction and the financial statements of the Companies Listed on Tehran Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Fani, F. (2023). The impact of corporate digital transformation on accounting information quality and agency costs in big and medium-sized enterprises. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Shadman, M. (2023). Designing of Sustainability Reporting Corporate Citizen Model in the Capital Market. , (Doctoral dissertation of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Bastani, Z. (2023). challenges of open innovation in small and medium enterprises. , (Doctoral dissertation of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Salehi Vaziri, S. (2023). Identifying the characteristics and proposing a model for Ponzi corporations. , (Doctoral dissertation of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Dadkhah, J. (2023). Investigating the role of financial constraints in the effectiveness of operational risk from the phenomenon of financialization in non-financial companies Listed in Tehran Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Rahimi, E. (2023). Investigating the effect of the existence of branches of audit institutions on audit quality. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Arminkia, A. (2023). The mediating role of innovative performance on the relationship between the use of information technology and competitiveness in small and medium-sized enterprises. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Beazhanizadeh, M. (2023). Investigating the impact of social crises on the quality of managers financial decision-making. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Nazarian, M. (2023). Pathology and examination of the relationship between job demands and the affective suffering of audit trainees. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Abdollahzade, S. (2023). Investigating the relationship between the number of branches of audit institutions on market competition. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Shaterhoseini, S. (2023). Investigating the relationship between management tenure and volatility of stock returns with regard to competitive position of the company. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Ramezanpour Namaghi, M. (2023). A Study Of The Relationship Between Conservatism And Measures Of Financial Constraints With The Moderation Effects Of Liquidity And Bankruptcy Risk. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Ganjbakhsh, M. (2023). Media Tone, bias, and Stock Price Crash Risk: Evidence from Iran. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Mahdizaei, H. (2023). Investigating the relationship between accounting information technology and the qualitative characteristics of information and identifying the problems and obstacles of using information technology in the manufacturing companies of the industrial town located in Herat Province, Afghanistan. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Khalilian Movahed, S. (2023). Exploratory investigation of indicators and characteristics of top companies. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Abbasi, M. (2023). The impact of innovation and operational leverage of cash holding considering some moderating variables. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alsharifi, M. (2023). Investigating The relationship between financial performance and corporate governance mechanisms on the quality of earning of companies listed on the Iraqi Stock Exchange. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Alfarttoosi, N. (2023). Presenting a financial stability model for Iraq companies. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Sadeghi Panah, H. (2023). Investigating the effect of political uncertainty on the idiosyncratic volatility of companies returns, considering the role of information quality and managerial ability. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Farari, M. (2023). Investigating the effect of managerial ability and the readability of the auditor\\\'s report on the company\\\'s liquidity and cost of debt. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Shahbeigi, Z. (2023). Investigating the effect of changing the CEO and the type of replacement of the new CEO on the quality of information disclosure. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Khosravi Mareshk, M. (2023). The effect of perfectionism and narcissism of managers and partners on the motivation to leave the job with the mediating role of job stress. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Nadimi, H. (2023). A Study Of The Relationship Between Financial Constrained And Restating Financial Statements According To The Moderating Role Of Corporate Governance. , (Master's thesis of Accounting). Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad, Mashhad.
Malekian, S. (2023). Investigating the relationship between air pollution and audit quality. , (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