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 - Relationship between audit reporting quality and audit risk with analyzing the moderated-mediation role of earnings management and corporate governance.
Mandana Taheri * ، Farookh Barzideh ، zahra bordbarIssue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
2 - The Relationship Between Financial Risk and Audit Quality with an Emphasis on the Role of Business Risk
وحید منتی * ، Hamideh Asna Ashari ، Mohammad Rajabnia ChenariIssue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
3 - Providing a Credit Rating Model Based on the Optimal level of Corporate Ownership Structure with Particle Aggregation Approach
majid azaripour ، آزیتا جهانشاد *Issue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
4 - Comparison between Linear and Non-Linear Models of Estimating Discretionary Accruals applying Type I Error Monte Carlo Simulation Method
Vahid Rohollahi * ، SeyedAbbas Hashemi * ، Maryam Sharifdoust ، Maryam FarhadiIssue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
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بهمن بنی مهد * ، اکبر میری ، حمیدرضا کردلوییIssue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
6 - Application of regression panel in order to analyze the impact of bio performance Environment on the financial performance of pharmaceutical industries
majid Moatamedy ، mohammad hossein Darvish motevalli *Issue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
7 - The impact of the succession plan on clients, partners and culture in Iranian audit firms
Mitra Maleki ، محمدرضا مهربان پور *Issue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
8 - The effect of financial literacy and attitude towards money on financial well-being with the mediating role of financial ethics
matin pirayesh rad ، Mojgan Safa * ، زهره حاجیها ، Reza Golami JamkaraniIssue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
9 - A comparative study of the support vector machine method and the adaptive neural-fuzzy inference method to predict the trend of stock prices of companies admitted to the Tehran Stock Exchange.
saeid shahabadi ، زهرا هوشمند * ، mehrdad bakhtiar dehkordyIssue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
10 - The effect of political ideology on auditors' ethical orientation
محمدرضا پورعلی لاکلایه * ، Faezeh Moazen Namaz ، Mahdi Maranjory ، رضیه علی خانیIssue 67 , Vol. 17 , Autumn 2025 -
Open Access Article
11 - Investigating the Effect of Board Characteristics on Corporate Social Responsibility: A Meta-Analysis
mohammad javad zare bahnamiri * ، narges sarlak ، Manijeh ramshe ، Fatemeh Oveicy NickIssue 67 , Vol. 17 , Autumn 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
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محمدرضا مهربان پور * ، حمید آذر خوش ، محمود حسن زاده کوچو ، مهران عربیIssue 46 , Vol. 12 , Summer 1399 -
Open Access Article
6 - Performance Quality, Stock Returns and Idiosyncratic Volatility
Mohammad Amri-Asrami *Issue 59 , Vol. 15 , Autumn 2023 -
Open Access Article
7 - 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
8 - 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
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امیررضا کیقبادی * ، محمد احمدیIssue 32 , Vol. 8 , Winter 1395 -
Open Access Article
10 - 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
