About the journal
Journal of Accounting & Financial Transparency (JAFT) is a double-anonymous peer-reviewed journal that deals with the role and function of accounting in enhancing transparency and financial health. This journal covers a wide range of accounting-related topics, including public sector accounting, financial accounting, and auditing. Manuscripts should be theoretically underpinned. The journal welcomes manuscripts that use a variety of research methods. This journal is published quarterly by Safashahr Branch, Islamic Azad University, Iran. This journal is following of Committee on Publication Ethics (COPE) and complies with the highest ethical standards in accordance with ethical laws. All articles published in JAFT are open access and available under a CC BY 4.0 license.
Please note that JAFT does not permit the use of generative AI tool/LLM by the author(s), except use for copy-editing an article to improve its language and readability. This is permissible as it mirrors standard tools already employed to improve spelling and grammar, and uses existing author-created material rather than generating wholly new content. The author(s) must remain responsible for the work and accountable for its accuracy, integrity, and validity.
Coverage includes, but is not limited to:
- Accounting & Accountability
- Whistleblowing (Fraud Reporting)
- Internal Audit & Financial Transparency
- Financial Transparency in the Public Sector
- Independent Audit & Financial Transparency
- Role of Accounting & Auditing in Financial Discipline and Soundness
- Transparency in Financial Statements
- Accounting Standards & Financial Transparency
- Accounting & Tax Transparency
- Financial Transparency & Financial Performance
- Accounting Information Systems & Financial Transparency
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Open Access Article
1 - The moderating role of company life cycle on the relationship between readability of audit reports and readability of financial statements
Ali Sardar Antiquechi ، Alireza Mehrazeen * ، Amir Shams ، Zahra Noori TupkanlooIssue 2 , Vol. 3 , Summer 2025 -
Open Access Article
2 - The role of environmental, social, and governance indicators in sustainable profitability growth
Yones Amjadian ، Seyyed Abbas Borhani *Issue 2 , Vol. 3 , Summer 2025 -
Open Access Article
3 - Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach
Mona Talaei ، Abbasali Pour Aghajan * ، Rasool MasoumiIssue 2 , Vol. 3 , Summer 2025 -
Open Access Article
4 - Investigating the impact of professional skepticism and mental exhaustion on the judgment of auditors working in audit firms in Iraq
Susan Miri Mahlol ، Rahman Saedi * ، Adel Sobhi Abdulqader ، Meysam َArabzadehIssue 2 , Vol. 3 , Summer 2025 -
Open Access Article
5 - Investigating the relationship between CEOs narcissism and the occurrence of ESG misconduct, considering the impact of managerial power and environmental uncertainty resulting from industry dynamics
Anahita Zandi *Issue 2 , Vol. 3 , Summer 2025 -
Open Access Article
6 - Identifying and ranking key factors affecting the provision of financial services
Reza Shamgani ، Bahareh Banitalebi Dehkordi *Issue 2 , Vol. 3 , Summer 2025
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Open Access Article
1 - Examining the effect of psychological components and job requirements on the performance of financial managers with regard to the mediating role of financial technologies
Saeed Amoorezaee ، Hossein Eslami Mofid Abadi * ، Marzieh Ebrahimi ShaghaghiIssue 2 , Vol. 1 , Winter 2024 -
Open Access Article
2 - The effect of CEO narcissism on debt maturity structure
Mahmood Hasanzade Kuchou *Issue 2 , Vol. 1 , Winter 2024 -
Open Access Article
3 - Investigating the effect of the quality of internal audit performance on the accuracy of profit forecasting by managers of companies listed on the Tehran Stock Exchange
Massoumeh Latifi Benmaran ، Shahrzad Seraj *Issue 1 , Vol. 1 , Autumn 2023 -
Open Access Article
4 - The effect of ownership structures and governance characteristics on the company's sustainability report
Hamed Yadegari far ، Masood Fooladi *Issue 1 , Vol. 1 , Autumn 2023 -
Open Access Article
5 - The relationship between social capital, knowledge sharing and organizational performance
Zabihallah Khani Masoum Abadi * ، Motahareh ZohaliIssue 1 , Vol. 1 , Autumn 2023 -
Open Access Article
6 - The impact of corporate social performance on the market performance of companies listed on the Tehran Stock Exchange with the moderating role of business strategy
Hosein Asgari Alouj *Issue 1 , Vol. 1 , Autumn 2023 -
Open Access Article
7 - The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange
Shekoufeh Nekoueizadeh *Issue 1 , Vol. 1 , Autumn 2023 -
Open Access Article
8 - Examining the relationship between conservative reporting practices and company performance in the capital market during the COVID-19 pandemic period
Malektaj Maleki Oskouei * ، Mohammad Hassani ، Saeed MirzakhaniIssue 1 , Vol. 1 , Autumn 2023 -
Open Access Article
9 - Identifying and ranking key factors affecting the provision of financial services
Reza Shamgani ، Bahareh Banitalebi Dehkordi *Issue 2 , Vol. 3 , Summer 2025 -
Open Access Article
10 - Characteristics of the audit committee and auditor opinion shopping
Kazem Shamsadini * ، Ahmadsadegh Soltaninejad ، Hamze Zade Deh BalaeiIssue 2 , Vol. 1 , Winter 2024
