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...)
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Open Access Article
1 - Modeling the Decision Making of Investors with Financial Intelligence Based on Behavioral Biases Using the Grounded Method
setareh moghadasi فرزانه حیدر پورIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
2 - Earnings management, Audit fees and abnormal tone of language in managers' reports
Mahdi saghafi AliAkbar Nonahal Nahr Azam PouryousofIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
3 - Evaluation of the comprehensive financial system of Tehran municipality
Mahdi Piri Sagharloo Rezvan HejaziIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
4 - The effect of deviation from industry norms on audit fees with the moderating role of auditor characteristics
Ebrahim Baramzadeh Seyed Ali Vaez Ghasem RekabdarIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
5 - The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view
kaveh parandin Yaser shirzadi Somayeh Hosseini AghdaeiIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
6 - The Effect of Financial Corruption, Economic Freedom, Laws and Regulations and Transparency on the Profitability of Banks Accepted in the Capital Market of Iran
azim zare mirfez fallah shams Gholamreza ZomorodianIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
7 - Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange
Ali Amiri Mehdi Rad Mohammad Hussein Ranjar Hojjatallah SalariIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
8 - Typology and Expansion of Shadow Accounting Theory in the Functions of Capital Market Companies
Mostafa Majidi Yazdi, Hasan Valiyan Maryam Shahri محمدرضا عبدلیIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
9 - Providing a framework for the development of auditors' mindfulness
mojtaba karamian Abdolreza Mohseni mostafa ghasemiIssue 64 , Vol. 16 , Winter 2025 -
Open Access Article
10 - 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
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Open Access Article
1 - Managers Narcissism, Leadership Styles Choices in Accounting
Saeed Farokh Azita JahanshadIssue 56 , Vol. 14 , Winter 2023 -
Open Access Article
2 - 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
3 - Designing a Model for the Implementation of International Financial Reporting Standards No. (17(
مهدی اسکافی اصل فرزانه حیدر پورIssue 49 , Vol. 13 , Spring 1400 -
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
5 - Performance Quality, Stock Returns and Idiosyncratic Volatility
Mohammad Amri-AsramiIssue 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
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افسانه توانگر حمزه کلایی مهدی اسکافی اصلIssue 38 , Vol. 10 , Summer 1397 -
Open Access Article
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امیر رضا کیقبادی وحید خدامیIssue 17 , Vol. 5 , Summer 2012
