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yMHEags56Adapate32kyKHhCFhkButej6Jo1jayJO5R5iOSe1Y/wAQ9CN0RfQ4YAYIHauyNJcnN1OZ1Pft0OAu9d1dEjeUMiOMrkYBrUsBf3ll9oMQkXvjrWXdyanqcVtBOC0VuNkeF6Cut0qQabpYgUEyt19qzTT+Itp6cpk28weXAyD/AHT2rZi5UZrLe0llvDIeGznitaKF0VSOa5JtI6VF2LEUIcirAt8Zp9svIOKtlMisJNGkVqUtny/NWTqUQMTDHat11wetZ18mVOR1qY6SNHseZ3f7ueRccVzV1F++cYrsNagEd0SO9VNF0j+09TKlfkHJNezGolTUjy5wvOyMbRPD8+rXIQAqndq9X8P6FBoFuwT5i4+YnvVqzsLTTIAERVOOTikaVr3ckJKqO9cFarKb02O2jSjE1E0yC5i/dKNz/wAXpVc+ElJJM5zVzS7tLVDAxJcCrBvpcn92aw1NHozxi4vZ1bHmgD3qCaV3gYNLvBq3faXJJhgvFV0012TBBBHTArsTja4SU72OeZSsv412djGJ9MjOQSBWFfaVLCpnVCUzgnFbnh4l7ErknBrapJSjdHLCLjOzOlsXK2qr6VTv5gH+ZsL3q7GpWDpWLdgtcK0gLID0rljuaSWhp6XpV/q8DSowht179zXN3UMv9qG3Fw6rv25Zuld/o2tW9vEI5FIQ8YrG8QaZaXc5nsn5c5K4rsfLye6ci5ub3jGWxa01oWi3ZnTcBvRsg16RJ4ae0gWeGUtHsDMG7Vyek6IbR45yMuOSDXVLfXrh1e6by3XayjpihWUNdx2fNdbHOXoS4bKjDqa6HR8/Z1HfFYt8IFkWGDk55NdRpVviBOO1cNZ9GdtFdS8RthzWHe/vARXR3C7YMVgTr85Fc6XK7m26MIbrWbdjODxWj50c8YkUEPjBwadJbLINppkFq0ble3atoTV/eMZU+xBslVsrI4H1qeJJJTtlmdlPUE8Vox2+9QCvNP8Asqr1FdCnbVMycLlWOytIYihAOeeBVWSJSdsaZPritYWqk8Cp4rYdhzWc6lyo07GLFpsjfMw5NXlstuBitaKLHHBNSeSPSuebNkUYrURgHFRypjvWhKRjAqhMec1i7lpFFuc561RuCGUg1ekYHJzWfK2SaqOuxRyetWglkyOvStfw1py2ELStgs1QX43OOKuQStGgU8DGa6PaPl5TnlBXuX1j+1Svk/KvQU6xQQtKuO/FT6YIWhLq/J60TKY5xjo3emuxUCysW+VT0IHanm6CkjI4460/+zJL+zcRTNFJj5SDWG3hbVNx/fSHnruNJW6ik9TlIbxJXKHHFXlSILvIrnRH9nKnnd3qxJdzKAUyfaqcNdDsjNNamlLbm9glt1OIzzt96p6FatZtNE45BqezvWZ1YKQcYNXI/wDj+c4+8M1rB3TTOWvHVSNONN8HSq8ll5g+70rRsoiUrQhtgvJFZbGZgRwYIUpwParUduqvkL2xW8LKMrnaKb9kA7UOTQuW5UQ7F5PFRXMjEYXge1aS2v8AfqOSBUUnFDrNaAoGDHD/AKUhI5JrvLCECBee1cjDGH1FBngV2tuMQrgdqyl7zNUrIZdHCbT2rDmYeYc9K3LgZU+tYl3GQdwrO5pFEIUl+vFTxxEvmqiS4bBrRtjuwaiT1Gy7CuBjANT+Uj9RUcYNSbigrWMn1M2h628Y6CpFgQNmmKzEinGUhsU+a5Oo4xhTuApjjIJzilaYMPeoXmxwTVWQakMp64FUZQSDV1zkVTl+tTylKRmTjauaoOxzWldqNpyeKx3lBzt7VKjbYfNoUb7lxj1rbtrRJbNGI5xWBdsd4+tdLpjf6CSegFa2ehnfUfbWzQHIQAGrV1FiJJO2adFMVtl3ke1JeSlrVFHGWFaaCSaLcdyIrdQh2t1JqE6hNk/6QKo3BkWJ1BHTjFc+ZpwxHPWoSuO6OMS5a4T95GVPuKsqv7sA05gPL5FQPcADaK31Zd7M1YAigAYz3rV05ElikJ++h/SuYt3cyA7jitewvPJuCp6MMVKjaRc3eFjqbEjAFbMKg1h2TDINbMTYwc1DVmYIvpEGBpTGFHSoklHrQZmJ4FZtjSBwMcVUmU7TnkVd2lhVK/fyIC35VKKKNggkvycdDXXwqfLA7VyulfeDdya7OwAkXAGeK1hHUU5WRQnTbnrWXcjK+p9K3btGDHjismSLL4HWspqzLhK5gXEbr8wFXtHuVdvKk4NS3duWT5eoNZBBt7lXU455pOGty3qjtBbkLntTmi+XpUNjcl4FzzxWgpWQc9auMFc53JrcpAEdRxTWAB5rReBSnrmqskWwYNDhYFNMqtjHvVYbuS+ParEiHn0quxIBBFZ3sy7kbnAzVaU+9Syt69KrSAcHNaR8yGylet+7Oe9YjkBjniti9YbDWJIQzE5qrBcqXDZcAHNbqXHladGgGXb0rAkGZgPeugsBl0Lc7RxTlogRcgil2rPNnYP4aj1C9D4MYPlpVyWZpoigGFFcdqXjRNA1AwGGOWMjDKwzThBvUcp2LTag4cOWJGehqT7Xank9TWY3iPw5qkW9We1kPVeoqqbjSs/8hEflVqPdGXOuhkXF6m3is4ylmzSypGTuRtwqEtg4A4rpUUtiZSbNayuC7CPbzV12O5WAGQag0SNfLaRhznAzVq4j2tkc1zTfvWOuPwps6rTpN0St7VtQscda5bRZ99sAexxXR28mSAOlTJGOzLtuWL47VobBt96r2yjPHWryDvWHKVcYqnFY2vZwiqa3yQFNYOqjzuh+YdKdkmF7jNIkzhCOa7LTbmOAgsO1eam9ls3EgHTtWvaeIxLCCVIOK6YJrVGM3dWZ2Wp3kLgsnArmJNSjEpGeh7VnXervMhVAwFR2SqFLvglvWj2blK7EpqKsaE2pRMcZxVAk3dwEj6Z5NMe23ybiDjNXrXZF0ApThbY0hO5tWg8tAvpV0sQQwNZUVwMYq1HdJjBNc6k72LkjSjuiMZ5FOkKuuRjHpWeH+b2oecg8dK2voZNEshBHIqnLgAntTzPuBGCahlbKVPKrhcqysNuRVUv1zTpmbJXFV2wFyaLA5FK8kyxHWsySPvitKZQwLCqcg8uMk9KfWw4mY3E4J9a6bSwJUyK5eZsNu7VEvif+xQplUsjU4x5tBt2O8m2QRMxPavCvGk63GvTPG2QDiun1r4g/aLdorZWBYYya8+nmaeVpHOWJyTXXh6TjK7MK9VONkVizdiaX956n86dnA6c0bjXZY4zptJnt7e+h+1ZaEH5h610Op2EM1wslpF8knTbXLaZafbboK2di8k10YvZrGJUhJKr0zWPJdnSptK5oppU9na7l+YnqB2qmspZmDdqn/wCE0hjtJFniIlC/KexNchZ6zIL15JiSshyR6VlUodUbU8R0Z3+iyYMiZ966qyfLAYrhNGula8UqwKuK7O1fawIrCUdC5vU6GJghzVtZPSslJx68VajlyKwkhJ3ZPNcbVNY88gZsmpr2faDzWRJdAd6lQbZfMkinqMwLBQO9WtMChQClZUhaWfg9637CNkUcA5Fd1OKSsctSTb0H3SALhEFQ6eMvtfqDVm7EoZQBxiqlnFIbw/XtVu0XczSkzXeIsOlRlFVMd610tyIhuHvVZ7YKxPY1lKSZtGLWpmtKykccdqje5KEHkGrssCbe+RVWW3DrnFYuCNedovW1+roBnmrKyhu+axk/djAAyKtRSMtwvoRUuGhCn3L5cg4HSkc5ShuecU1jmMmoitbMqXkU5WG7jrVeRQwPvUrYLHHU0hXYvPWtrIzvqZ8ybV2jtVC4xsx61qzAbck1j3jcGs2jSJkTHMhXNcz4sU/Yotucg104XfJ9axPF8BWxXGeOa1pP30OS91nn+9gfmpC/WmuzHINNr1DzWx/mDPSl3j0pox6U7avoaAR3Wg2wj02W4bq52rTb2ZYV9T707TS0VpFHuIB5qhqkLokkjPwOlOMNLmk30MW8uDNJjtmqxz0FBPOfWlHFSxGro1+9peRAt8ma9btJPMiVl7ivFIQxkUDrnivY9JjeGygEn39grmqxSNoSbNqNiODU6y7eSelVFzn3pwbDYNcclqaxdivdzNLIWPQVn7CXznitOZYwhYkfSsF73bOdoJUVrGOhDldl+G3USbmArWivLeDALDiuVfWdxKICKYty7t0JNFnc3hBWO4GoWMzbWfGaZJf2dk2YFDyetculvNLFu2bcUqxTFwMEmq5bmqguhvS63dSZO/A9BUK6xcR/Mz5HvUEVhOyZK4pklieVJP4UcqSHyvsWDr5PLLz7VFL4gURn5Dmok01iB8p+tWk0ZB8zDdWU+VEOJmJrE7yb/JOytyxvvPUEqQaE05MYCgVaihjhOzApRldHNONmX487MmoJJASQKsgqIgM1n3MuxuBmpS1KvoJH80m4dqknGVySKbASDkjg0kx688VViepn3JAQhj9KwbpyM5rRv5xtIzzmsSdy7Y6ihx6lpj7RN8yj3ql4ojEljccD5RxWpZAK27soqK70671KzuDBFvVRuf6VENaisbXSjqeNyj52+tNU44rZ1jTPs8heMcdxWIcg17ETy5Ew246UZ9jUQz1zS7j61SEei2qDzSoAwOBWH4hvBJMIEOQv3vrWy04toJJGPIGQBXGXMxkkeU9WNNu0bFPe5BndJjsKfnmoo/X1pxOWx61Ai9ZDMgkPY17BZXCXWm2twhz8gB+teRxr5cIA64rsvD891a2SpI37tmyB6VhVV1c6o6Kx3asdme9SwjcfmqpayiRRg8EVaUgN6VyNASTWSyLgnise700QuSi5BrZMrgEDpTG/eZzU81kCWpyx03e528Gp7e1lhbG3NaUsLI5ZRSxzlTgrzVptq5vGpy7k0Ecjpsfir1tZRo4LMKy57iTAKZFNjmnJzvJqkn1G8T2OoaFWAUEYpjWsKc5GayY7ufAByRV6EPKAWzSlqT7dsnOwp0wKaMggLUogyuDT2TYMjrXPKw1JvcjVCCScVBIV3kjtTmnIz61BuDBjjmnFWIlJMm+0LsI71TkclutRs2DjpTC43YNWZ3LokwgIORVK8nIGQaDPtQgdKzL2YtgdaNxFK4l8yQ5PSoFQbuafsy5JFXtNsJNT1GK2hUkscH2FXa+iC/VlrRdFu9Vl8qBDtJwWPQCu01Wws/CnhW4yQZpE2k+prr9M0230mwSGJFXavzH1rx34k+JP7Q1NrOF8wwnHHc11QoKOr3IdVy9DznUNkzMSOCazprHRjgETI59+Kvy5Y1TniDqeOa1auiL6mdqWn6dFbB7S4kdx95WHFYmPat2a0kFvKSCABmsTHvSpPTVkz3Os1y42RJCvU8mubnPRa0dSuPtF47g/KDgVlk7nJrQJD1GFFOiXdMKQcVb0+BpZgqjLMcCpHFXZr6PYveXSkr+7Xk117QjywqgYHSo7C0W0tVQAbj1qa4mW3gaRjgCs372hvctaffpDKsEjgMfujNbyShmyPSvOLBZLq9fUZCQq/wCrFdRZampIRmw1c84WC50Tz9qRJlxnHNZ0kuE3ZzSW9yXfBPFZcrYzVcbxkU1bZTg4zUInVRyauRSqzLjpWeqZV7kTQBOCOtNSMLnAq0WDuQBViG33npgVqmyWinAWLbdta8AKYzxTFgCuPl6VYWLLB/Sk9RolXLDJqKc7VyRSuWA9BVS4uX2Y2/jWfJrcfNYqyvuJA4NQF2RM9qa8hDk5qtLMQCM5z0rRLsZOQkr5JINRB2JJY1VaVw5GakQZTJzmqcR3JJXJxg1UfhuTUrsAciqsjmR9qgkk4AFSlfYPNgoaR/LRdzMcACvV/BfhhdKtVu7hf9JkHf8AhFZngrwgYQmo3yfMRlEPauq8Ra7beH9LkuJWAbGEX1NdtGlyrmZhKbk7IxPH3ilNG017WBx9qlGOP4RXglzK00zM5JZjkmtHWtXuNW1CW6mcsznOCegrOVM/WtL9ykraFYqc4qJ1HpyKutEcZ7VAwG3kZp3BoiublptIls0g3ztwG74rlzpl6Dj7LL/3wa6cb4ZlliOGU5FbS+NdWVQoMOAMf6oVnZw+FD0lueeSN8h9TUSjpT5ugpgrUzY/rxXY+GtL2xi5kHb5a5CAZnTPrXp1qALSIAADb2qJM0gTE4XJPSue1O5fUrxbKH7gPzkVu3HED/SsLQwDPOxAznrUruVLsaYSOGBYUAAAxWNdyywXAdSRzxWvJ3rNuQCpzS5ULmZr6dqTXEAV+vvVsSmFsg8VkWXFvxxV5v8AVD6VhJWZp0NhJQyBzV63lyqkVi25JtDn1rQsj0rNoSZ0NshJyBkGtmCFVQMeM1k2P+rrYX/UL9KcYoHIinkSFuD1p8UqMhx1rMuic9e9TWh+aq5Q5maE4XyAwPNZdwMxkkjj0q3KflrLlJ3NyetKxLZSlmAPTvVOZsH+VTT/AHj9apXFXYi5ACzy4PTPWrLPtBHaoIutLKeKl6DQ0sWO1QST0ArvvBng3lNRv07ZSM/zrl/CyI+vQh1VhnuM17ZGAEUAYGK3o01uROT2IL29t9MsZLmdwkUa5r598XeKpfEOpvJuIt0OI07Yr0f4tyOugoquwUtyAeteIN91a6dyVoh27JyBmnrkngUi9BTlqSkS5/vVHJGGHyinrQetSWUJVKcCqpxnrWlN3rPPU1ejJP/Z
Dr. Reza Hesarzadeh
Professor
Dr. Reza Hesarzadeh
Professor
Faculty of Economics and Administrative sciences
Accounting
About Me

 

Professor

Accounting Department

Ferdowsi University Of Mashhad

Email: Hesarzadeh@um.ac.ir

Short CV

Research Interests

Financial Reporting Quality, International Financial Reporting Standards, Disclosure Regulation, Philosophy of Science and Research Methods

 

Selected Publications

Oradi, J.,Hesarzadeh, R., E-Vahdati, S., & Nadeem, M. (2024). CEO succession origin and annual reports readability. The British Accounting Review, 101384. https://doi.org/10.1016/j.bar.2024.101384

Zamani, R., Lari Dashtbayaz, M., & Hesarzadeh, R. (2024). Factors affecting team performance of external auditors in Iran: A Delphi–interpretive structural modelling approach. International Journal of Auditing. Portico. https://doi.org/10.1111/ijau.12346

Bazrafshan, A., & Hesarzadeh, R. (2021). Board busyness and firm productivity. Personnel Review, ahead-of-print. doi:10.1108/pr-07-2019-0375

Bazrafshan, A., & Hesarzadeh, R. (2021). Multiple directorships and managerial ability. European Journal of International Management, 15(1), 146 - 168. doi:10.1504/ejim.2019.10016753

Bazrafshan, A., Makarem, N., Hesarzadeh, R. and SalmanAbbood, W. (2021). Managerial ability, earnings quality and ISIS: evidence from Iraq, International Journal of Emerging Markets, ahead-of-print. doi:10.1108/IJOEM-08-2020-1012

Hayaeian, S., & Hesarzadeh, R. (2023). Knowledge Management Strategies, Intellectual Capital, and Ambidextrous Innovation Capability in SMEs: Are They Relevant? Journal of the Knowledge Economy. https://doi.org/10.1007/s13132-023-01172-5

Hayaeian, S., Hesarzadeh, R., & Abbaszadeh, M. R. (2021). The impact of knowledge management strategies on the relationship between intellectual capital and innovation: evidence from SMEs. Journal of Intellectual Capital, ahead-of-print. doi:10.1108/jic-07-2020-0240

Hesarzadeh, R. (2019). Are the individual and collective roles of financial reporting quality measures the same? Evidence in the context of information uncertainty. Spanish Journal of Finance and Accounting, 48(2), 160–202. doi:10.1080/02102412.2018.1469858

Hesarzadeh, R. (2020). Regulatory oversight and managerial ability. Eurasian Business Review, 10(4), 559–585. doi:10.1007/s40821-020-00150-0

Hesarzadeh, R. (2022). The impact of corporate social responsibility on regulatory comment letters: Evidence from Iran. Spanish Accounting Review, 25(1), 58–75. doi:10.6018/rcsar.398611

Hesarzadeh, R. Rajabalizadeh, J. (2019). Does securities commission oversight reduce the complexity of financial reporting?. Spanish Accounting Review, 23(1), 1–17. doi:10.6018/rcsar.389791

Hesarzadeh, R., & Bazrafshan, A. (2018). Corporate reporting readability and regulatory review risk. Baltic Journal of Management, 13(4), 488–507. doi:10.1108/bjm-11-2017-0357

Hesarzadeh, R., & Bazrafshan, A. (2019). CEO ability and regulatory review risk. Managerial Auditing Journal, 34(5), 575–605. doi:10.1108/maj-08-2018-1958

Hesarzadeh, R., & Rajabalizadeh, J. (2019). The impact of corporate reporting readability on informational efficiency. Asian Review of Accounting, 27(4), 489–507. doi:10.1108/ara-11-2018-0203

Hesarzadeh, R., Bazrafshan, A., & Rajabalizadeh, J. (2019). Financial reporting readability: Managerial choices versus firm fundamentals. Spanish Journal of Finance and Accounting, 49(4), 452–482. doi:10.1080/02102412.2019.1668219

Khodakarami, M., Rezaee, Z., & Hesarzadeh, R. (2021). Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran. Business Ethics, the Environment & Responsibility, ahead-of-print. doi: 10.1111/beer.12364