Mohammad Namazi

Shiraz University · Department of Accounting

Thesis (Ph. D.)--University of Nebraska--Lincoln, 1983. Includes bibliographical references (leaves 127-134).

This study aims to identify the mediating role of strategic management accounting systems, autonomous budget motivation, and affective organisational commitment on the relationship between management participation in strategic planning and budgetary slack variables. It also further extends the topic to multi-layer management contingency theory via...

This study deciphers provocative features of the Achaemenid Empire’s accounting system. In particular, it investigates the accounting and bookkeeping mechanisms, practised in that era (in what is present-day Iran), and the major social and physical duality characteristics of these mechanisms. The research employs the techniques of summative content...

Purpose: The purpose of this study is to present a novel model for the first time called "fuzzy comprehensive model" to experimentally evaluate the performance of hospitals using the combined methods of Sustainable Balanced Scorecard ,Swara and Multimoora. Methodology: Using content analysis, the initial list of performance indicators, sustainabili...

The purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-synthesis method, after searching internal and external databases throughout 1980-2020, 147 studies are found. Then after the meta-synthesis method, 33 particular studies which hav...

Accounting Knowledge &Management Auditing Vol. 11/ No. 42/ Summer 2022, 189-207. Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors Mohammad Namazi Distinguished Professor in Accounting,Shiraz University, Shiraz, Iran. Alireza Momtazian Assistant Professor in accounting, Jahrom Univesity, Jahrom, Ira...

Solving current accounting problems at the national and international level is subject to the expansion of accounting professional ethics. The purpose of this study is to investigate the effect of attitude, support of managers and colleagues, and the mediating role of self-efficacy in the development of accounting professional ethics. The present s...

The purpose of this study is to investigate the effect of green product innovation and green process innovation on a company's financial, environmental, and economic performance. The mediating role of environmental management accounting on the relationship between product and green process innovation and the performance of a company is also examine...

Objective: The purpose of this study is to investigate the effect of audit indicators on the risk dimensions of banks listed on the Tehran Stock Exchange and OTC with emphasis on the mediating role of the complexity of operations. Methods: The statistical population of the study is all banks listed on the Tehran Stock Exchange and OTC. The statisti...

The purpose of this study is to determine the mediating role of management accounting techniques on the relationship between key economic actors and the financial performance of manufacturing companies. The required information for the research was collected by a questionnaire from middle and high level managers of 194 manufacturing companies liste...

The purpose of this study is to design a model and determine the mediating role of management accounting techniques on the relationship between organizational actors and financial performance of manufacturing companies. In this study, the structural equation modeling technique was used to test the proposed model. The required information was gather...

The aim of this study was to investigate the effect of neuroscience knowledge using the brain-behavioral system on the decision-making activities of management accountants in the Tehran Stock Exchange. In this regard, the brain-behavioral system questionnaire was used for measurement. The research method is descriptive-survey. All management accoun...

This study aims to analyze the content of the Syllabus and courses offered in the world's top universities and universities providing management accounting in Iran, as well as the statements and charts of the Chartered Institute of Management Accountants (CIMA), Category The subject of courses and recognizing the thematic focus of courses and the a...

Title of the book: Theories and Applications of Professional Ethics in Accounting Title of the first volume: Theories of Professional Ethics in Accounting The book is dedicated to respectable readers in two volumes. In the first volume, ethics theories are discussed in accounting. In this volume, the theoretical and philosophical cases of moralit...

Firms' risk disclosure and reporting: A comprehensive framework Mohammad Namazi Mehdi Ebrahimi Maimand Abstract Objective: increasing complexity and competitive in business has led to emphasize on organizations to provide a higher volume and more qualitative information in order to promote transparency and reduce information asymmetries. These...

Journal of Financial Management Strategy Vol. 9, No. 32, Spring 2021 Financial Distress Prediction of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) Using Support Vector Machine Mohammad Namazi , Shahla Ebrahimi Received: 2019/05/08 Accepted: 2020/06/06 Abstract The purpose of this article is to predict impending fina...

The budgeting control system is one of the most important management control systems. The relation between budget and management control mechanism underlies the concept of budgetary slack, which is expressed as a consequence of strict budgeting or lack of budget monitoring. Since budgetary slack plays an important role in the organization's budget...

Introduction: Given the importance of the education system in the health sector and the necessity to calculate the cost in this sector, this study aimed to calculate the cost of education for health students in Shiraz Medical School, using activity-based costing (ABC). Methods: This study was conducted in Shiraz University of Medical Sciences in...

The purpose of this study is identifying interesting accounting information for Tehran Stock Exchange investors with different personalities. In this regard, the NEO Multi-Personality Questionnaire (NEO-FFI) is used to determine the personality types of investors. The research method is a descriptive survey one. The statistical population of this s...

Objective: Water crisis is one of the greatest challenges that world population currently is faced with. Since the substance of water accounting procedures is changed in tandem with the complexity of the issues which businesses faced in their routine activities, it can be seen that rising in indicators used for management and water accounting is on...

Performance Focused Activity Based Costing (PFABC) system is the third generation of the ABC systems. The major purposes of this study were: 1. to design a framework for identifying constructs that should be selected for successful implementation of the PFABC system? And empirically test it and 2: to explain why there is a gap between theory and pr...

Objective: This study aims to examine the impacts of International Financial Reporting Standards (IFRS) on tax evasion and tax avoidance in Iran by referring to the professional accounting and tax opinion of the Iranian Certified Public Accountants (ICPA) and Iranian National Tax Administration (INTA). Method: The impacts of IFRS on tax evasion and...

The effect of finance business partnering (FBP) implementation on the firm performance remains largely unexplored. The main aims of this study are to investigate whether there is a significant effect between FBP and firm performance and to identify the mediating effect of non-financial performance between FBP and firm performance. A questionnaire-b...

This research examines the moderating effects of agency costs on the relation between corporate social responsibility and cost stickiness of firms listed in Tehran Stock Exchange (TSE). The sample consists of 102 firms listed in TSE over the period from 2005 to 2014. This research is a quantitative research and research method is correlation and Pa...

Purpose The purpose of this study is to propose a contemporary-specific model entitled “sustainable development model of accounting professional ethics (SDM-APE)” and empirically investigate and quantitatively prioritize its components. Design/methodology/approach The study adopts the mixed content analysis research method and integrates both qual...

The purpose of this article is the detection of potential financial distress and early warnings of impending financial distress among the listed companies on Tehran Stock Exchange (TSE) and Iran Fara Bourse (IFB). To do so, a wide range of features including accrual accounting variables, cash-based accounting variables, market-based variables, corp...

Introduction: The purpose of this study is evaluating the view of managers in different levels of management in The Ministry of Health and Medical Education, medical sciences universities, hospitals, and healthcare service units, on the qualitative role and the effects of management accounting information in budgeting. Method: The research method u...

Abstract: The aim of this research is to advance the theory belonging to the determinants of adoption of target costing (TC) system by firms. Although the previous studies describes several factors, it clarifies the instances under which TC adoption will add firm value, which refers to a benefit direction. This research uses typology of Miles and S...

According to the modern accounting literature, innovation is a key component of corporate performance. The main objective of this research is to investigate the effect of positive factors (growth) and negative factors (challenges) of innovation on financial and economic performance of the companies listed in Tehran Stock Exchange. The statistical s...

669 Views) This study investigates the ability of tax evasion prediction of listed companies in Tehran Stock Exchange (TSE) by Decision Tree Algorithms. Statistical population of this study is all companies listed in TSE from 2005 to 2016. Statistical sample includes 1081 year-company.

Abstract is enclosed with the paper.

Abstract Purpose: The purpose of this study is to examine the evolution of financial fraud theories and presentation of the meta-model of fraud, which explains the financial and non-financial incentives for committing fraud in the form of different models. The problem of research includes the followings: What are the most important motives for comm...

Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness Authors Mohammad Namazi 1; Akram Fathali2 1Accounting, Faculty of Economics, Management & Social Sciences, Shiraz University, Shiraz, Iran 2Accounting, School of Economics, Management & Social Sciences, shiraz university, shiraz, iran Abstract The purpose of this study is to in...

Ethics is an important issue in accounting and to organize it, devising a model consistent with Islamic and cultural conditions in Iran is essential. This study aims to test and examine the importance of the elements of the "practical model of sustainable development of accounting professional ethics" which has been presented by Namazi et al. (2017...

The ethical oath is the most important moral covenant of professionals. The purpose of this research is to develop an ethical oath for Iranian accountants. In this regard, using the "Archival Method" of oaths of various professions including Kenyan auditors' oath, Texas accountants' oath, South African accountants' oath, Irish accountants' oath, Ge...

The present study examines the usefulness of Relief method and data mining in predicting tax evasion of listed companies in Tehran Stock Exchange (TSE) using accounting data and decision tree patterns in two situations: with and without the phase of selecting variables. The statistical population of this study includes all companies accepted in TSE...

Introduction The purpose of this paper is to examine the framework of scientific articles in international accounting journals to access the commonly used method of accounting research. In this regard, a conceptual framework for components of the structure of scientific articles was presented, using the library method. Research Hypotheses Consi...

The major aim of this study is modeling and determining hierarchy of the criteria of real earning management on the prediction of the bankruptcy of the companies listed on the Tehran Stock Exchange. The required data was collected from financial statements of 81 companies, during 1386-1396 years. In this study real earnings management model develop...

Objective: Innovation would enable companies to respond to competition and environmental changes, and by obtaining new capabilities, they would access to superior financial performance. The main objective of this research is to determine the impact of innovation and the moderating role of social responsibility on relationship between innovation and...

Abstract: The purpose of this study is to investigate the effect of intellectual capital on the cost stickiness of listed companies in the Tehran Stock Exchange (TSE). In this study, by reviewing cost stickiness theory, a complex pattern of asymmetric behavior of costs is rendered with emphasis on the role of the intellectual capital introduced by...

Abstract Background: The existence of professional ethics in accounting is very crucial, because accountants posit effective roles in social and economic processes and without fidelity to their roles; they may cause irreparable damages to the society. In order to increase the effectiveness of professional ethics, the existence of patterns correspon...

The aim of the present research is to investigate the effect of personal and social factors on the perceived moral intensity by accountants of companies listed on the Tehran Stock Exchange (TSE), and prioritizing these factors. This research is a quantitative study, which collects its information based on the survey approach. The statistical popula...

459 This work is licensed under a Creative Commons Attribution 4.0 International License. This study examines the empirical impacts of moderating (MO) and mediating (ME) variables in business research, within the context of auditing reports. size, complexity of the operation, and risk of the firm were selected as the independent variable, moderatin...

Management accounting theories claim that firms experience different risks during different stages of a product’s lifecycle. This study examines the moderating role of corporate governance on the relationship between a firm’s product lifecycle and its risk- taking aspects. The study was conducted from 2006 to 2014 in the Tehran Stock Exchange. We c...

Purpose This paper aims to investigate the incremental information content of estimates of cash flow components in predicting future cash flows. Design/methodology/approach The authors examine whether models incorporating components of operating cash flow (OCF) from income statements and balance sheets using the direct method are associated with...

The major aim of this study is to extend Zhang and Isa’s (2011) study by investigating the moderating effect of the stages of ABC application on the firms’ performance. This study selects 106 Chinese manufacturing companies and employs multiple regression technique and structural equation modelling. It examines whether successful application of the...

Management accounting theories claim that firms experience different risks during different stages of a product's lifecycle. This study examines the moderating role of corporate governance on the relationship between a firm's product lifecycle and its risk-taking aspects. The study was conducted from 2006 to 2014 in the Tehran Stock Exchange. We co...

This study aims to provide a comprehensive ranking model of companies listed in the Tehran Stock Exchange (TSE), using accounting information, balanced scorecard and PAPRIKA technique. To do this, the important criteria in ranking studies were applied to103 firms in the TSE (1133 year-firm) during 2004-2014, using PAPRIKA technique. After recogniti...

is enclosed

Much of the earnings management literature predicts a positive relation between debt and the incentive to manage earnings using accruals because of a firm’s closeness to restrictive covenants. Grossman and Hart (1982) argue that higher levels of debt increases the threat of bankruptcy and administrators for the possibility of losing control of the...

This research is aimed to apply three different approaches toward costing (namely traditional, TDABC, and Fuzzy TDABC) to calculate actual costs in “Lo’ab Yas Fars Co.”. Three main hypotheses were stated for this research, that each one is involved comparing methods for calculating actual cost two by two. Required data for assess in comparing these...

CEO Narcissism and Business Strategy 2 Abstract Behavioral attitude of management has led to choosing strategy by managers in order to achieving organization targets and improving its performance, however with including sentiments and behavioral anomaly in decision making, the rationality of managers will be on doubt. In this regard, the aim of thi...

Abstract The aim of this study is to determine the extent of influence and interactions of 69 constituents and subsections of the “Model of Sustainable Development Professional Accounting Ethics”, which was proposed by Namazi et al. (2017). In effect the present study is a qualitative research that has been conducted by means of DEMATEL technique....

Research in financial distress and bankruptcy emphasize the design of more sophisticated classifiers, and less feature (variables) selection and their appropriate methods. In this regard, the purpose of this study is to compare performance of different feature selection methods in financial distress prediction of the companies listed on Tehran Stoc...

CEO Narcissism and Business Strategy 2 Abstract Behavioral attitude of management has led to choosing strategy by managers in order to achieving organization targets and improving its performance, however with including sentiments and behavioral anomaly in decision making, the rationality of managers will be on doubt. In this regard, the aim of thi...

The present research is aimed at identifying the most important variables affecting whistle-blowing and prioritise them in the intention of internal reporting of frauds in the financial statements by accountants. For this purpose, the effect of organisational justice, attitude toward whistle-blowing, personal cost of reporting, proactive personalit...

The present research is aimed at identifying the most important variables affecting whistle-blowing and prioritise them in the intention of internal reporting of frauds in the financial statements by accountants. For this purpose, the effect of organisational justice, attitude toward whistle-blowing, personal cost of reporting, proactive personalit...

The major purpose of this article is to expand the domain of the business research by providing conceptual analysis of the moderating and mediating variables and exploring their potent effects in business research. To provide specific implications, Kang et al. (2015) model with respect to Balanced Scorecard technique is conceptually extended. Theor...

A Study of the Interaction between Free Cash Flow and Performance of Companies Listed in Tehran Stock Exchange Using a Three-Stage System of Simultaneous Equations (3SLS) Extended Abstract: Mohammad Namazi* Ahmad Shokrollahi** Journal of Accounting Advances (J.A.A) Article 8, Volume 8, Issue 1, Spring and Summer 2016, Page 189-223 XML PDF (716 K)...

Information on corporate risks plays an essential role in the decision-making process and in the assessment of different corporates. This study examines the effect of corporate governance mechanism on risks disclosure in companies listed in Tehran Stock Exchange (TSE). For this purpose, data from 350 firm-year over the period of 2009 - 2013 were co...

The main aims of this article are to provide a brief analysis for the following inquiries: 1) what are the potent influencing contexts that have led to the emergence of the Time-driven Activity -Based Costing (TDABC)? , and 2) what can be learned from the development of the TDABC for future research? The research method is based on the “Archival Ap...

The main aims of this article are to provide a brief analysis for the following inquiries: 1) what are the potent influencing contexts that have led to the emergence of the Time-driven Activity -Based Costing (TDABC)? , and 2) what can be learned from the development of the TDABC for future research? The research method is based on the “Archival Ap...

This research follows two main goals: first, ranking firms which are listed in the Tehran Stock Exchange (TSE) based on the performance evaluation criteria and second, comparing performance criteria and identifying the best measures to assess performance. In complying with the first aim, traditional financial ratios, modern, and economics measures...

Complicated time series such as stock prices and their changes are commonly hypothesized as random and subsequently unanticipated parameters, while probably, these time series could the resultant of a chaos or a regular non–linear active process and consequently they will be anticipatable. This article examines whether TEDPIX of Tehran Stock Exchan...

The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents' arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's ap...

Abstract Balanced Scorecard (BSC) is one of the contemporary techniques of management accounting which is used as a system of operations evaluation and strategic management, organizational change framework and the means to align the interests. This method attempts to align the internal and external stakeholders’ interests. However, some of the rele...

Abstract The accounting information currently assimiliated by firms is not wholly adequate for decision makers, and additional information regarding risks is required. This study explores the characteristics of risk disclosures in annual reports of companies listed in Tehran Stock Exchange. The factors affecting risk disclosures are also explored....

Ranking Firms Based on the Performance Evaluation Criteria via the Multiple Attribute TOPSIS Technique and Comparing Evaluation Criteria (Evidence from Companies Listed in Tehran Stock Exchange) * M. Namazi Professor of Accounting, Shiraz University, Shiraz, Iran N. R. Namazi Accounting P.h. D. Student, Shiraz University, Shiraz, Iran Abstract This...

This research explores the effects of various criteria of the earnings quality on the agency costs of the companies. It attempts to respond to the following queries: " what are the effects of the earnings quality on the agency costs? The results of regression analysis suggest that there is no significant difference between the TSE market and other...

According to the system of Just-in-time (JIT), the criterion of due date is as one of the important factors in competition among manufacturing companies in that customers expect goods will be delivered to them in a specific time. The major purpose of this study is optimizing the orders at supply chain (SC). In order to maximize the profitability, M...

Information on corporate risks plays an essential role in the decision-making process and in the assessment of different corporates. This study examines the effect of corporate governance mechanism on risks disclosure in companies listed in Tehran Stock Exchange (TSE). For this purpose, data from 350 firm-year over the period of 2009 - 2013 were co...

The main objective of this research was to investigate the viewpoints of managers and finance experts of medical sciences on the impact of implementation of the modern financial system (accrual accounting) on the components of their quality of work life. Method: To achieve this Walton’s theory (1973) quality of life, was employed, totally 66 people...

The major purpose of this article is to analyze the role of the "Agency Theory" in implementing effective control mechanisms. In effect, various control paradigms under the following situations are elaborated: a) When the agent's control system is merely based on the output under the condition of uncertainty; b) When the control mechanism is based...

The major purpose of this article is to analyze the role of the "Agency Theory" in implementing effective control mechanisms. In effect, various control paradigms under the following situations are elaborated: a) When the agent's control system is merely based on the output under the condition of uncertainty; b) When the control mechanism is based...

This study investigates the effects of ownership structure on the performance of the listed companies in the Tehran Stock Exchange (TSE). Consequently, a main hypothesis is presented, which states that there is a significant relationship between companies " ownership structures and their performances and then five sub-hypotheses are provided. For t...

The major objective of this study is to investigate the income smoothing behaviour of two different types of firms -value and growth -in the Tehran Stock Exchange (TSE) Market. All firms listed in the TSE between 2003 and 2007 were examined using the Jones Model to investigate their income smoothing behaviours. Using the Jones model, the discretion...

The major aims of this study are to analyze and study the optimal repair time of the production line of a manufacturing company. The relationship between timing failure, downtime, repair time, machine performance, sales and profit status of a dynamic system is also analyzed. It utilizes simulations ("Vensim Software") and dynamic systems in a veget...

The main purpose of this study is responding to the question: "which economic performance criteria posit a significant relationship with the board of director's bonuses, and what is the effect of the industry in this evaluation?" For this purpose, on the basis of the agency theory concept, required data were collected from all qualified firms accep...

The major purpose of this study is providing a suitable response to this inquiry: What performance evaluation criterions are currently prevalent by various companies listed in the Tehran Stock Exchange (TSE)? And to what extent, do they have adapted the Balanced Scorecard (BSC) mechanism for performance evaluation of their operations and department...

Inflation decreases the real interest rate and increases demands for the loan. In current study which is based on the time series data, the effects of inflation on Iranian banking system performance in terms of absorbing deposits and granting facilities have been studied during 1990 to 2009. The data used in the current study extracted from annual...

Inflation decreases the real interest rate and increases demands for the loan. In current study which is based on the time series data, the effects of inflation on Iranian banking system performance in terms of absorbing deposits and granting facilities have been studied during 1990 to 2009. The data used in the current study extracted from annual...

The major purpose of this study is to classify and analyse capital market research conducted in the Tehran Stock Exchange Market (TSEM). Similar to Namazi and Nazemi's (2005) review of Finance Studies on the TSEM in 1991–2003, we review, classify and analyse the significant Accounting Studies related to the TSEM. Consequently, by both employing con...

This article investigates the Balanced Scorecard technique, which is one the most modem techniques in managerial accounting. First, particular characteristics of the technique are described. Then, the procedure of designing the balanced scorecard and steps required for its implementation is explained. In order to introduce practical examples, some...

This article investigates the Balanced Scorecard technique, which is one the most modem techniques in managerial accounting. First, particular characteristics of the technique are described. Then, the procedure of designing the balanced scorecard and steps required for its implementation is explained. In order to introduce practical examples, some...

The major goal of this article is to present a scientific model of optimizing credits allocation under Note 3 for various economic sectors and activities. The suggested model has been based on "an Ideal Planning" that may achieve the intended goals with respect to the legal requirements, restrictions and available resources. This is a linear model...

This paper innovates the application of Shannon’s information theory, as a novel approach, to the measurement and analysis of financial statements. A brief description of the information and entropy concepts and computations is rendered; then it is shown how to apply the computation procedure to the financial statements. Accordingly, as a numerical...