About the journal
The Journal of Accounting and Financial Transparency focuses on the role and function of accounting in enhancing transparency and financial health. It delves into subjects within public sector accounting, financial accounting, and auditing. However, it does not include topics on securities, financial, and investment analysis.
Recent Articles
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Open Access Article
1 - Bilateral relationship between level of mandatory disclosure and market-based performance in the firms listed on the Tehran Stock Exchange
Akram Taftiyan *Issue 3 , Vol. 2 , Autumn 2024 -
Open Access Article
2 - The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic
Maryam Davarzani ، Malektaj Maleki Oskouei * ، Mohammad HassaniIssue 3 , Vol. 2 , Autumn 2024 -
Open Access Article
3 - Behavioral model of profit management based on environmental factors and implicit knowledge of managers
Abas Alizadeh ، ْAsgar Pakmaram * ، Saeid Jabbarzadeh Kangarluei ، Jamal BahrisalesIssue 3 , Vol. 2 , Autumn 2024 -
Open Access Article
4 - The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator
Allah Karam Salehi * ، Mosa Mahmoudi ، Ehsan Fathi Skandar ، Mousa Bagheri KahkeshIssue 3 , Vol. 2 , Autumn 2024 -
Open Access Article
5 - Investigating the effect of board gender diversity on the relationship between managers' overconfidence and corporate financing in companies listed on the Tehran Stock Exchange
Farshid Ahmadi Farsani * ، Parvaneh Torabi DehkordiIssue 3 , Vol. 2 , Autumn 2024 -
Open Access Article
6 - The impact of social responsibility on the stock returns of companies listed on the Tehran Stock Exchange in the period of Covid-19
Fatemeh Darogheh Hazrati * ، Zahra RahimiIssue 3 , Vol. 2 , Autumn 2024
Most Viewed Articles
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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 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
6 - The relationship between social capital, knowledge sharing and organizational performance
Zabihallah Khani Masoum Abadi * ، Motahareh ZohaliIssue 1 , Vol. 1 , Autumn 2023 -
Open Access Article
7 - 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
8 - 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
9 - Characteristics of the audit committee and auditor opinion shopping
Kazem Shamsadini * ، Ahmadsadegh Soltaninejad ، Hamze Zade Deh BalaeiIssue 2 , Vol. 1 , Winter 2024 -
Open Access Article
10 - The effect of implementing web-based financial reporting model on stock market and tax avoidance
Sara Makvandi ، Bahareh Banitalebi Dehkordi * ، Hamid Reza JafariIssue 2 , Vol. 1 , Winter 2024