دکتر داریوش فروغی

استاد

گروه حسابداری
دانشکده علوم اداری و اقتصاد

پست الکترونیکی

foroghi@ase.ui.ac.ir

تلفن

37935195

آدرس

دانشگاه اصفهان میدان آزادی اصفهان، ایران
کد پستی : 8174673441

2009

2025

فعالیت های پژوهشی بر اساس سال

معرفی کلی

درباره من

من در سال 1382 دکترای خود را در رشته حسابداری از دانشگاه علامه طباطبایی اخذ نمودم. عمده مطالعات من در حوزه حسابداری مالی ، مالی و حسابرسی است. بسیار خوشحال می شوم که در این حوزه ها با سایر پژوهشگران همکاری نمایم.

برونداد‌های پژوهشی

همه موارد

مقالات

کتاب

2015

2025

مقالات فارسی

۱۴۰۱

تأثیر تأخیر اعلام سود فصلی بر بازده غیرعادی با در نظر گرفتن نقش تعدیلی دستکاری سود

( مقاله . دسترسی آزاد )

داریوش فروغی، نرگس حمیدیان و حسین حاجی میرزا علیان

تاریخ انتشار: ۲۰۲۳/۰۸/۲۳

پیشرفت های حسابداری (20089988)(1)pp. 227-257

تأثیرچسبندگی هزینه بر ارزش شرکت با در نظر گرفتن هزینه تعدیل منابع و مشکلات نمایندگی

( مقاله . دسترسی آزاد )

زینه السدی، داریوش فروغی و سید عباس هاشمی

تاریخ انتشار: ۲۰۲۳/۰۲/۲۰

پیشرفت های حسابداری (20089988)(2)pp. 39-64

مقالات لاتین

2025

Isolation, characterization, and genomic analysis of three novel Herelleviridae family lytic bacteriophages against uropathogenic isolates of Staphylococcus saprophyticus

( Article )

Shirzad-Aski H., Yazdi, M., Mohebbi A., Rafiee M., Soleimani-delfan, A., Tabarraei A., Ghaemi, E.A., Asadi, P., Abbasi jondani, J., Rahrovi dastjerdi, A., Taymouri, S., Yazdkhasti, F., Saadatseresht, M., Foroghi, D., Khodarahmi, G., Abedi, A., Varshosaz m., M., Kiani, G.H., Jalali, H., Zaker, H., Sadeghi-aliabadi, H., Dinari, M.

Publication Date: 2025

Virology Journal (1743422X)(1)pp. 1358-1366

THE EFFECT OF AUDIT QUALITY AND FINANCIAL LEVERAGE ON AEM

( Article )

Atufaili, S., Foroghi, D., Nafchi, H.F.

Publication Date: 2025

International Journal of Economics and Finance Studies (13098055)17(3)pp. 53-68

The current study aims to examine financial leverage and the role of audit quality in accrual-based earnings management in emerging firms. The case study involved firms that are traded on stock exchanges in Iraq and Oman. The systematic sampling technique involved a total of 31 samples from Iraq and 26 samples from Oman between the years 2009 and 2022. In evaluating this study’s hypotheses regarding its variables, a multivariate regression analysis technique that is based on a total sample for all collected variables is used. The empirical findings of this study indicate that financial leverage has a total non-significant impact on earnings management in emerging firms. Furthermore, this study has a total significant and negative impact on earnings management. The findings indicate that financial leverage has a total non-significant impact on earnings management. In relation to this finding, financial leverage is not directly related to earnings management in emerging firms. The finding has a total significant and negative impact on earnings management. In this context, financial leverage has a significant impact in restricting opportunities for financial misrepresentation in emerging firms. The study therefore makes a key addition to this topic in identifying some key factors. The study makes a key point that financial leverage is not directly related to earnings management in emerging firms. The finding has a total significant and negative impact on earnings management. The finding makes a key point that financial leverage has a significant impact in restricting opportunities for financial misrepresentation. The finding has a total total impact in improving financial transparency and reliability in emerging firms in Iraq and Oman. The finding has a total impact in offering key suggestions and guidance to auditors in restricting opportunities for financial misrepresentation in emerging firms. © 2025, Social Sciences Research Society. All rights reserved.

2024

The Effect of Firm Size on the Relationship Between Tax Avoidance and Cash Holdings

( Article )

Rubaye, A.R.N.A., Foroghi, D., Hashemi, S.A.

Publication Date: 2024

Montenegrin Journal of Economics (18006698)20(1)pp. 161-169