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
-
Open Access Article
1 - The moderating role of institutional ownership on the role of CEO overconfidence on future firm risk
وحید اسکو * ، Reza Daghani ، majid moradiIssue 66 , Vol. 17 , Summer 2025 -
Open Access Article
2 - Capabilities Artificial Intelligence in Accounting: Analysis of its Consequences
masoud taherinia * ، abdollah saediIssue 66 , Vol. 17 , Summer 2025 -
Open Access Article
3 - The Effect of the Style of Leading on Job Burnout and Resignation of the Auditor, with Considering the Mediating Role of Job Satisfaction
Seyed Morteza Mousavi Nezhad ، Amin Nazemi * ، نویدرضا نمازیIssue 66 , Vol. 17 , Summer 2025 -
Open Access Article
4 - Modeling the Treasury Accounting System in Good Governance with an interpretive approach
Marziye Aqajani * ، Gholamreza Kordestani * ، Mahdi Beshkooh ، Kumars BiglarIssue 66 , Vol. 17 , Summer 2025 -
Open Access Article
5 - The Effect of Firm Performance on Relationship between Earnings Management and Investment Efficiency
Sabrina Boodaghian ، Abdolali Jalali * ، Parvin SadriIssue 66 , Vol. 17 , Summer 2025 -
Open Access Article
6 - Presenting a model to determine the influence of auditors' behavioral components on the type of their comments in audit reports by relying on artificial intelligence technology
parvin karimi ، ََAmirreza Keyghobadi * ، Seifollah Tabrizi KoohikhiliIssue 66 , Vol. 17 , Summer 2025 -
Open Access Article
7 - Presenting a causal model to investigate the factors determining moral behavior by fuzzy dimtel method
Majid Pakdel ، زهرا پورزمانی *Issue 66 , Vol. 17 , Summer 2025 -
Open Access Article
8 - Factors affecting the degree of convergence of accountants' ability with management accounting qualification framework
Farid Sheikh Baghery ، Ahmad Yaghoobnezhad *Issue 66 , Vol. 17 , Summer 2025 -
Open Access Article
9 - The Impact of Financial Statement Complexity on Stock Return:A Study Empirical In Tehran Stock Exchange
mohammad sayrani * ، Zohier Morady ، Hadis JavanmardIssue 66 , Vol. 17 , Summer 2025 -
Open Access Article
10 - Presenting an interpretative structural model of factors affecting tax compliance improvement using the Grounded theory method
mehdi khedri ، habib piri * ، reza sotudehIssue 66 , Vol. 17 , Summer 2025 -
Open Access Article
11 - The role of job passion on the relationship between auditors' professional ethics and job performance and knowledge sharing
nazanin bashirimanesh * ، Zohreh Arefmanesh ، ali babaei sanjdariIssue 66 , Vol. 17 , Summer 2025
Most Viewed Articles
-
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 -
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 - 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 - 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
10 -
افسانه توانگر حمزه کلایی * ، مهدی اسکافی اصلIssue 38 , Vol. 10 , Summer 1397
