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...)
Recent Articles
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Open Access Article
1 - Investigating the impact of social responsibility on the speed of stock price adjustment considering the moderating role of family ownership
Kazem Shamsaldini * ، parvin khajaviIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
2 - Investigating and Ranking the Impact of Factors beyond the Auditor's Control on the Supreme Audit Courtʼs Audit Quality
amin akbari ، احمد خدامی پور * ، امید پورحیدریIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
3 - A Model Explaining the Informational Efficiency of Stock Price Based on Various Stock Price Adjustment Speed Approaches
Mohammad Naghizadeh ، Younes Badavar Nahandi * ، Rasoul Baradaran Hassanzadeh ، Ali Asghar MottaghiIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
4 - Evaluation of internal audit performance using metacombination method
Mozhgan Heidari ، علی اکبر چهارمحالی * ، Mehran MehranIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
5 - The relationship between underinvestment and overinvestment in social responsibility with Earnings quality in listed companies on the Tehran Stock Exchange: the moderating role of audit quality
mahdi filsaraei * ، mostafa samaniIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
6 - The Role of Managers’ Religiosity and Gender Diversity in Corporate Social Responsibility Disclosure
Farhad Azizi * ، Fatemeh AlaeeIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
7 - Examining the moderating role of institutional ownership on the effect of tax avoidance on management's power-seeking
maryam emamimibody * ، Mehdi KazemiIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
8 - The mediating role of financial reporting quality on the relationship between internal audit effectiveness and information asymmetry
maryam Haghighat Shahrestani ، sina Kheradyar * ، Fazel Mohammadi NodehIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
9 - Examining the role of Ethical and Behavioral Characteristics of Managers on Bias in Financial Forecasts
REZA MAZAHERI TEHRANI ، علی اسماعیل زاده *Issue 68 , Vol. 17 , Winter 2025 -
Open Access Article
10 - The impact of Employee Quality on Social Responsibility: Evidence from Iranian Firms
Yassaman Khalili ، Mohammadtaghi Kabiri ، keramatallah heydarirostami ، Abolfazl Momeni Yanesari *Issue 68 , Vol. 17 , Winter 2025 -
Open Access Article
11 - Feasibility of Environmental and Social Management Accounting in Municipalities (Case Study: Shiraz Municipality)
Mojtaba Ahmadi ، فرزانه حیدر پور * ، اسماعیل شمس الدینیIssue 68 , Vol. 17 , Winter 2025 -
Open Access Article
12 - Modeling the Factors Affecting in Tax Evasion Assessment of Firms by Grounded Theory in Iran
محمد نمازی * ، Seyed Hamid Reza RakhshaIssue 68 , Vol. 17 , Winter 2025
Most Viewed Articles
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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 - 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
5 - 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
6 - Performance Quality, Stock Returns and Idiosyncratic Volatility
Mohammad Amri-Asrami *Issue 59 , Vol. 15 , Autumn 2023 -
Open Access Article
7 - The Effect of Auditor Selection on the quality of Financial Reporting
Mohammad Hosein Fatheh * ، Elahe Bagheri ، Meysam JafaripourIssue 60 , Vol. 15 , Winter 2023 -
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 - Issues and Problems of Financial Reporting in the Insurance Industry in Iran
Neda Rasouli ، Ali Rahmani *Issue 56 , Vol. 14 , Winter 2023 -
Open Access Article
10 - The effect of traditional education approaches and big data method on academic achievement of accounting students
Mohammad Namazi * ، Zohre RaiessiIssue 60 , Vol. 15 , Winter 2023
