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  • Vol. 3
  • Issue2 Vol.3
  • 2
    Issue 2 Vol. 3 Summer 2025

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        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 Tupkanloo
        10.71965/aft.2025.1197681
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - The role of environmental, social, and governance indicators in sustainable profitability growth
        Yones Amjadian Seyyed Abbas Borhani
        10.71965/aft.2025.1204269
      • Open Access Article
        • Abstract Page
        • Full-Text

        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 Masoumi
        10.71965/aft.2025.1205448
      • Open Access Article
        • Abstract Page
        • Full-Text

        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 َArabzadeh
        10.71965/aft.2025.1205108
      • Open Access Article
        • Abstract Page
        • Full-Text

        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
        10.71965/aft.2025.1202604
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - Identifying and ranking key factors affecting the provision of financial services
        Reza Shamgani Bahareh Banitalebi Dehkordi
        10.71965/aft.2025.1202890
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