Professor of Accounting | Ferdowsi University of Mashhad | Iran
Professor Mahdi Salehi is a leading scholar in Accounting at Ferdowsi University of Mashhad, recognized internationally for his extensive contributions to auditing, corporate governance, financial reporting, and capital market behavior. Over nearly two decades, he has produced an outstanding body of research, authoring more than 280 scholarly works, with a citation profile that includes over 611 Published Documents 12445 citations, an h-index of 58, and 274 i10-index entries positioning him among the most influential accounting researchers in the Middle East and emerging markets.His early research played a foundational role in shaping discourse around the audit expectation gap, auditor independence and audit committee effectiveness, demonstrated through seminal works such as Audit Expectation Gap: Reasonableness of Audit Expectation Gap and Audit Competence and Audit Quality . Throughout he published extensively on entrepreneurship knowledge management corporate governance mechanisms non-audit services the evolution of accounting in Iran financial intermediaries and asymmetric information offering empirical insights into the unique dynamics of emerging economies.Professor Salehi’s most cited works on accounting information systems e-banking on-the-job training effectiveness strategic information systems and audit quality determinants have individually attracted well over 150–300 citations reflecting their enduring theoretical and practical relevance. His more recent publications in influential journals including Sustainability Humanomics Journal of Asian Business and Economic Studies EuroMed Journal of Business and Journal of Financial Reporting and Accounting address contemporary themes such as CSR disclosure CEO opportunism tax avoidance financial transparency innovation investment efficiency bankruptcy risk and corporate reputation.Professor Salehi’s collaborations with scholars across Europe the Middle East and Asia broaden the global comparative understanding of governance and reporting practices. His work consistently integrates empirical rigor with societal relevance contributing to policy debates on transparency auditor responsibility ethical governance and sustainable corporate conduct. With substantial scholarly visibility and real-world impact Professor Salehi stands as a pivotal figure whose research continues to shape accounting thought professional practice and regulatory development in emerging and international contexts.
Featured Publications
1.Salehi, M., Rostami, V., & Mogadam, A. (2010). Usefulness of accounting information system in emerging economy: Empirical evidence of Iran. International Journal of Economics and Finance, 2(2), 186–195. Cited By : 310
2.Salehi, M., & Alipour, M. (2010). E-banking in emerging economy: Empirical evidence of Iran. International Journal of Economics and Finance, 2(1), 201–209. Cited By : 282
3.Alipour, M., Salehi, M., & Shahnavaz, A. (2009). A study of on the job training effectiveness: Empirical evidence of Iran. International Journal of Business and Management, 4(11), 63–68. Cited By : 215
4.Hemmatfar, M., Salehi, M., & Bayat, M. (2010). Competitive advantages and strategic information systems. International Journal of Business and Management, 5(7), 158–169. Cited By : 177
5.Salehi, M., Fakhri Mahmoudi, M. R., & Daemi Gah, A. (2019). A meta-analysis approach for determinants of effective factors on audit quality: Evidence from emerging market. Journal of Accounting in Emerging Economies, 9(2), 287–312. Cited By : 168
The nominee’s research advances scientific understanding of financial systems in emerging economies, offering evidence-based insights that strengthen transparency, audit quality, and digital banking adoption. Their work supports more resilient institutions and empowers societies through improved financial decision-making and governance.