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  • Issue4 Vol.2
  • 4
    Issue 4 Vol. 2 Winter 2025

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        1 - The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs
        Younes Badavar Nahandi Sevda Abdollahi
        10.71965/aft.2025.1193958
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - The moderating role of CEO power in the relationship between capital structure and firm performance
        Hashem Kavianifard Alireza Mirzaei
        10.71965/aft.2025.1193926
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - Investigating the impact of environmental, social and governance factors on the company's financial performance with the moderating role of audit quality
        Roholla Baharloo
        10.71965/aft.2025.1191949
      • Open Access Article
        • Abstract Page
        • Full-Text

        4 - The impact of corporate digital transformation on audit efficiency considering the role of audit firm competence
        Anahita Zandi
        10.71965/aft.2025.1194387
      • Open Access Article
        • Abstract Page
        • Full-Text

        5 - Investigating earnings reduction and misclassification of costs in the income statement of companies listed on the Tehran Stock Exchange
        Ehsan Kermani Mohammad Kiamehr
        10.71965/aft.2025.1190850
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - Investigating the relationship between managing director's marital status and the efficiency of company capital allocation
        Shahrzad Seraj Mohammad  Khoshnodan
        10.71965/aft.2025.1128657
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