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 - Tax avoidance and financial reporting readability with emphasis on the expertise of the board of directors and audit committee in the Tehran Stock Exchange
Parisa Saadat Behbahaninia * ، bahar asadiIssue 69 , Vol. 18 , Spring 2026 -
Open Access Article
2 - Assessing Money-Laundering in the Iranian Free-Trade Zone
javad ghanbari nejad ، مهدی صالحی * ، Ahmad PifehIssue 69 , Vol. 18 , Spring 2026 -
Open Access Article
3 - Environmental Uncertainty and Pricing of Independent Audit Services
Mohsen Tanani ، Saeid Homayoun ، Tanaz Amirzade *Issue 69 , Vol. 18 , Spring 2026 -
Open Access Article
4 - Financial market Volatility, macroeconomic fundamentals and investor Sentiment
محمد محمدی ، majid azimi yancheshme * ، masoud fouladi ، maryam farhadiIssue 69 , Vol. 18 , Spring 2026 -
Open Access Article
5 - Providing a model of the tax accounting quality with emphasize firm-level factors affecting by using the interpretive structural modeling approach
Abouzar Parsaiee ، Saeed Moradpour * ، Mohamad Hosein Ranjbar ، morteza bavagharIssue 69 , Vol. 18 , Spring 2026 -
Open Access Article
6 - The Effect of the Activity-Based Active Learning Method on the Academic Performance of Accounting Students
Esmail Jamali ، آزیتا جهانشاد *Issue 69 , Vol. 18 , Spring 2026 -
Open Access Article
7 - Investigating the relationship between stock liquidity, dividend policy and cash flow volatility of companies listed on the Tehran Stock Exchange
علی نعمتی * ، Hasanabolghasemi abolghasemi ، mohammadjavad DodangeghareaghajiIssue 69 , Vol. 18 , Spring 2026 -
Open Access Article
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نوید رفیعی ، مجید زنجیردار * ، حمیدرضا قاسمیIssue 69 , Vol. 18 , Spring 2026 -
Open Access Article
9 - Provide a Model of CEO Inertia in Reflecting the Timely news to the Stakeholders: Two-Dimensional Fuzzy Inference System (〖FIS〗_2)
Mohsen Rahmani ، Majid Ashrafi * ، Parvize Saiedi ، Jamaroodi GorgannlidovajiIssue 69 , Vol. 18 , Spring 2026 -
Open Access Article
10 - Investigating the moderating role Accruals Quality on the Relationship between Voluntary Disclosure and Information Asymmetry
Mehdi Meshki Miavaghi * ، Neda Fallah SoleymandarabiIssue 69 , Vol. 18 , Spring 2026 -
Open Access Article
11 - Presenting an Effective Internal Audit Model from the Point of View of CEOs in Holding Companies
sona norouzi ، gholamreza soleimany amiri *Issue 69 , Vol. 18 , Spring 2026 -
Open Access Article
12 - Measuring the ethical consequences of using artificial intelligence in auditing financial statements
hamid zare ، زهره حاجیها *Issue 69 , Vol. 18 , Spring 2026
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 - Assessing Money-Laundering in the Iranian Free-Trade Zone
javad ghanbari nejad ، مهدی صالحی * ، Ahmad PifehIssue 69 , Vol. 18 , Spring 2026
