About the journal
Financial Accounting and Auditing Researches is a quarterly open access journal (text of articles) published by Islamic Azad University, Central Tehran Branch. This publication uses the policy of two anonymous expert referees in the review of articles and it deals with the important and basic issues of financial accounting and auditing.
This journal follows the principles and criteria of the Committee on Publication Ethics (COPE) in reviewing and publishing scientific articles. All submitted articles are checked by Hamyab similarity finder software to ensure their authenticity, and then they are carefully evaluated by reliable and experienced referees. Financial accounting and auditing Researches with a scientific degree publishes all kinds of research articlesfrom number 14 (summer 2013) according to license number 197124/3/18/3 dated 08/21/2013 from Ministry of Science, Research and Technology .(More...)
-
Open Access Article
1 - designing the model of the effects of implementing Environmental Management Accounting and Environmental Strategy on the performance of companies by Grounded Theory
محمد حسین ستایش * ، ُُSayyed Amin AlamshahIssue 65 , Vol. 17 , Spring 2025 -
Open Access Article
2 - The moderating effect of related parties’ transactions on the relation between auditor industry specialization with audit report lag
اعظم ولی زاده لاریجانی *Issue 65 , Vol. 17 , Spring 2025 -
Open Access Article
3 - Identifying and ranking the factors preventing the implementation of new technologies in the accounting information system
maryam sheikhi ، رضوان حجازی * ، مجید زنجیردارIssue 65 , Vol. 17 , Spring 2025 -
Open Access Article
4 - Investigating the Role of the Chief Audit Executive Gender on the Relationship Between the Internal Audit Quality and Firm Performance
بیتا مشایخی * ، Amrolahi Mohammad RezaIssue 65 , Vol. 17 , Spring 2025 -
Open Access Article
5 - Assessing the effect of financial reporting tone and readability of financial statements on companies' value creation from the perspective of shareholders
آرش به داش ، احسان رحمانی نیا * ، رضا تهرانی ، علی اکبر چهارمحالیIssue 65 , Vol. 17 , Spring 2025 -
Open Access Article
6 - Acceptance of CAAT and Internal Auditors' Performance: The Moderating Role of Team and Management Support
shadi hasanzadeh * ، fatemeh moradi ، delnia naderpour ، sara tarkehIssue 65 , Vol. 17 , Spring 2025 -
Open Access Article
7 - The public sector accounting system
saeid balanejad ، خسرو فغانی ماکرانی * ، jamadroudi gorganliIssue 65 , Vol. 17 , Spring 2025 -
Open Access Article
8 - Success of the commander and inertia of the auditor's and the entrepreneur's personality: through structural equations
Ghulam Abbas Ezzati Shalkoni ، Seyedah Mehbooba jafari * ، ROYA DARABIIssue 65 , Vol. 17 , Spring 2025 -
Open Access Article
9 - New model of financial reporting of Islamic banking in Iran in accordance with theories and basic concepts of accounting
مرتضی درویشی ، رضا نظری * ، مهدی MoradzadehIssue 65 , Vol. 17 , Spring 2025 -
Open Access Article
10 - Presenting the Financial Performance Evaluation model of Iranian Steel Companies Based on the Grounded Theory method
Tahereh rezazadeh tekieh ، Mohammad Hossein Ranjbar * ، Morteza Shafiee ، Faegh AhmadiIssue 65 , Vol. 17 , Spring 2025
-
Open Access Article
1 - The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals
Siavash Eftekharifar ، Majid Azimi Yancheshmeh * ، Maryam Farhadi ، Mohsen SadeqiIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
2 - Managers Narcissism, Leadership Styles Choices in Accounting
Saeed Farokh ، Azita Jahanshad *Issue 56 , Vol. 14 , Winter 2023 -
Open Access Article
3 - Designing a Model for the Implementation of International Financial Reporting Standards No. (17(
مهدی اسکافی اصل ، فرزانه حیدر پور *Issue 49 , Vol. 13 , Spring 1400 -
Open Access Article
4 -
محمدرضا مهربان پور * ، حمید آذر خوش ، محمود حسن زاده کوچو ، مهران عربیIssue 46 , Vol. 12 , Summer 1399 -
Open Access Article
5 - Performance Quality, Stock Returns and Idiosyncratic Volatility
Mohammad Amri-Asrami *Issue 59 , Vol. 15 , Autumn 2023 -
Open Access Article
6 - Investigating the Effect of Accounting Comparability on Financial Reporting Quality and Tax Avoidance
Alireza Rahimi * ، Ali KianiIssue 61 , Vol. 16 , Spring 2024 -
Open Access Article
7 - Firm Risk Management and Firm Performance by the Role of Competitive Advantage and Financial Literacy
Zohreh Arefmanesh * ، Zohreh Arefmanesh ، Hamed ShokohiIssue 54 , Vol. 14 , Autumn 2022 -
Open Access Article
8 - Costs of Mandatory Audit firm Rotation: Evidence from Audit Fees and Audit Timeliness
Mohammad Bagher Rasoulkhani ، Ghasem Blue * ، Parastoo DehpourIssue 62 , Vol. 16 , Summer 2024 -
Open Access Article
9 -
افسانه توانگر حمزه کلایی * ، مهدی اسکافی اصلIssue 38 , Vol. 10 , Summer 1397 -
Open Access Article
10 -
امیر رضا کیقبادی * ، وحید خدامیIssue 17 , Vol. 5 , Summer 2012
