List of Articles

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control
  Hassan Saberi Mansour Garkaz Ali Khozain Alireza Maetoofi
  10.71965/aft.2025.1197414
• Open Access Article
  • Abstract Page
  • Full-Text
  
  2 - The impact of internal control implementation on stock price crash risk considering the role of corporate governance
  Abdolrasoul Mostajeran Mehdi Mirjalali
  10.71965/aft.2025.11197085
• Open Access Article
  • Abstract Page
  • Full-Text
  
  3 - Creative accounting determination and financial reporting quality: the integration of transparency in disclosure
  Nasim Shahmoradi Sajad Mazidi Sharf Abadi
  10.71965/aft.2025.1196918
• Open Access Article
  • Abstract Page
  • Full-Text
  
  4 - Investigating the mediating effect of earnings quality on the relationship between corporate governance characteristics and financial distress risk of companies listed on the Iraq Stock Exchange
  Amar Emad Khalaf Halboosh Masood Fooladi Zahid  Qasim Badan Maryam Farhadi
  10.71965/aft.2025.1202800
• Open Access Article
  • Abstract Page
  • Full-Text
  
  5 - The role of financial structure in the impact of dividend strategies on financial distress and discipline
  Mohammad Ebrahim Raei Ezabadi Roxana Farzanegi Mehrdad Bakhtiar Dehkordy
  10.71965/aft.2025.1192062
• Open Access Article
  • Abstract Page
  • Full-Text
  
  6 - The effect of audit fees, audit quality and board ownership on tax aggressiveness in companies listed on the Tehran Stock Exchange
  Aliakbar Rajabi Hossein Hosseinzade Zahra Kordbacheharamboo
  10.71965/aft.2025.1192650