Accounting and Auditing Research

Accounting and Auditing Research

A
  • Abbaszadeh, Mohammad Reza Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
  • Afkhami, Mohammad Audit committee members' willingness to challenge management's significant accounting estimates (joint effects of major audit issues and investor type) [Volume 16, Issue 64, 2025, Pages 23-42]
  • Ahmadpour, Jafar Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
  • Akhlaghi Yazdinejad, Esmaeil Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
  • Asadi Khanooki, Maryam Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
  • Askarzadeh, Azizollah Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
  • Asnad, Fatemeh The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
  • Azimi Yancheshme, Majid The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
B
  • Baghiyan, Fatemeh Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
  • Barzegar, Ghodratollah Investigating the Weaknesses of Managers' Moral Behaviors on the Corporate Governance System and the Financial Reporting Quality [Volume 16, Issue 61, 2024, Pages 5-24]
  • Barzegar, Ghodratollah Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2025, Pages 43-62]
  • Blue, Ghasem Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
C
  • Chaharmahali, Shahram Audit Knowledge and Psychological Security Created by the Tax Director General and its Effects on Tax Fraud Detection and Fraud Information Sharing [Volume 16, Issue 64, 2025, Pages 63-82]
D
  • Daghani, Reza The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
  • Daneshi, Vahid Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
  • Darabi, Roya Audit Knowledge and Psychological Security Created by the Tax Director General and its Effects on Tax Fraud Detection and Fraud Information Sharing [Volume 16, Issue 64, 2025, Pages 63-82]
E
  • Ebrahimi, Mohamad Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
  • Ebrahimi, Shahla Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
F
  • Faghani Makrani, Khosro Audit committee members' willingness to challenge management's significant accounting estimates (joint effects of major audit issues and investor type) [Volume 16, Issue 64, 2025, Pages 23-42]
  • Farhadi, Maryam The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
  • Fazeli, Naghi Audit committee members' willingness to challenge management's significant accounting estimates (joint effects of major audit issues and investor type) [Volume 16, Issue 64, 2025, Pages 23-42]
  • Fuladi, Masoud The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
G
  • Ghadrdan, Ehsan Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
  • Ghaffari, Vahid Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2025, Pages 43-62]
  • Ghamari, Farshid Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
  • Gholi Pour, Vahid The Effect of Certified Public Accountants’ External Accountability on Improving Public Trust and Better Performance of Certified Public Accountants' Reports [Volume 16, Issue 63, 2024, Pages 23-38]
H
  • Habibi, Farzad The Effect of Auditor Tenure, Size of Audit Institute and Quality of Earnings on Share Price In Same Time [Volume 16, Issue 61, 2024, Pages 25-44]
  • HaidariNezhad, Ghodratollah Investigating Factors Influencing the Quality of the Audit Committee Using Confirmatory Factor Analysis [Volume 16, Issue 62, 2024, Pages 157-180]
  • Hamidian, Mohsen Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
  • Hassani, Mohammad Managerial Reaction to Ambiguity: Analyzing the Relationship between Conservative Financial Reporting and Managerial Caution in Investment Process under Economic Growth Conditions [Volume 16, Issue 62, 2024, Pages 83-108]
  • Hejazi, Rezvan Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
  • Hosayni, Said Rasoul The Effect of Corporate Social Responsibility Performance on the Type of Auditor and Audit Cost [Volume 16, Issue 61, 2024, Pages 103-124]
  • Hosna Moghadam, Fatemeh Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
I
  • Imam Verdi, Ghodratollah Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
J
  • Jameie, Reza Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
K
  • Kazem Ebrahimi, Seyyed A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
  • Khajavi, Shokrollah The Effect of Certified Public Accountants’ External Accountability on Improving Public Trust and Better Performance of Certified Public Accountants' Reports [Volume 16, Issue 63, 2024, Pages 23-38]
M
  • Malekian, Esfandiar Investigating the Weaknesses of Managers' Moral Behaviors on the Corporate Governance System and the Financial Reporting Quality [Volume 16, Issue 61, 2024, Pages 5-24]
  • Malekian Kaleh Basti, Esfandiar Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2025, Pages 43-62]
  • Mansuri Mohammad Abadi, Fatemeh The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2025, Pages 103-124]
  • Mirzania Nokhandan, Mehdi The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2025, Pages 103-124]
  • Moghadam, Abdolkarim The Effect of Auditor Tenure, Size of Audit Institute and Quality of Earnings on Share Price In Same Time [Volume 16, Issue 61, 2024, Pages 25-44]
  • Mohamadi, Mohamad The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
  • Mohammadi, Mohammad Investigating the Effect of Risk-Taking Behavior and Financial Crisis on Earnings Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 62, 2024, Pages 133-156]
  • Mohammadi Melgharni, Ata ollah Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
  • Mohseni, Ebrahim Investigating the Role of Social Trust and Corporate Social Responsibility with Structural Equation Modeling Approach [Volume 16, Issue 61, 2024, Pages 125-144]
  • Mohseni Maleki Rastaghi, Bahram Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
  • Molla-Alizadeh-Zavardehi, Saber Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
  • Moradi, Majid Investigating the Weaknesses of Managers' Moral Behaviors on the Corporate Governance System and the Financial Reporting Quality [Volume 16, Issue 61, 2024, Pages 5-24]
  • Mousavi Shiri, Seyyed Mahmoud Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
N
  • Namazi, Mohammad Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
  • Nassirzadeh, Farzaneh Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
  • Nemati Koshteli, Reza The Effect of Learning Styles on Auditor Self-Efficacy: A Test of Cognitive Learning Theory [Volume 16, Issue 64, 2025, Pages 83-102]
  • Noravesh, Iraj Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
P
  • Poorzamani, Zahra Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility [Volume 16, Issue 63, 2024, Pages 39-60]
  • Pouraghajan, Abbas ALi Investigating the Role of Social Trust and Corporate Social Responsibility with Structural Equation Modeling Approach [Volume 16, Issue 61, 2024, Pages 125-144]
  • Pourrabbi, Mir Vahid Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
  • Pur Aghajan, Abbasali Investigating the Role of Social Trust and Corporate Social Responsibility with Structural Equation Modeling Approach [Volume 16, Issue 61, 2024, Pages 125-144]
R
  • Rahmani, Ali Investigating the Impact of Financial Flexibility, Liquidity and Growth Opportunities on the Investment Ability [Volume 16, Issue 64, 2025, Pages 5-22]
  • Rahmani, Navid The Effect of Informed Outside Directors on Investment Efficiency [Volume 16, Issue 63, 2024, Pages 5-22]
  • Rajabdorri, Hossein Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2025, Pages 125-144]
  • Rajabi, Hamid Reza A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
  • Razani, Sara Investigating the Impact of Financial Flexibility, Liquidity and Growth Opportunities on the Investment Ability [Volume 16, Issue 64, 2025, Pages 5-22]
  • Razavi, Seyed Javad Investigating the Effect of Risk-Taking Behavior and Financial Crisis on Earnings Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 62, 2024, Pages 133-156]
  • Razavi Nesab, Kianoush Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility [Volume 16, Issue 63, 2024, Pages 39-60]
  • Rostapisheh, Rahman The Effect of Corporate Social Responsibility Performance on the Type of Auditor and Audit Cost [Volume 16, Issue 61, 2024, Pages 103-124]
S
  • Sajadi, Seyed Hosien The Effect of Informed Outside Directors on Investment Efficiency [Volume 16, Issue 63, 2024, Pages 5-22]
  • Salehi, Allah Karam Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
  • Salehi, Mahdi Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
  • Saraei, Samira Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
  • Sarraf, Fatemeh Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
  • Seyyedi, Seyyed Jalal Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
  • Shahmoradi, Nasrin The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2025, Pages 103-124]
  • Shirmohamadi, Alireza Investigating Factors Influencing the Quality of the Audit Committee Using Confirmatory Factor Analysis [Volume 16, Issue 62, 2024, Pages 157-180]
T
  • Taghavi Ghasem Abad, Fatemeh Audit Knowledge and Psychological Security Created by the Tax Director General and its Effects on Tax Fraud Detection and Fraud Information Sharing [Volume 16, Issue 64, 2025, Pages 63-82]
  • Tajvidi, Elnaz The Effect of Informed Outside Directors on Investment Efficiency [Volume 16, Issue 63, 2024, Pages 5-22]
  • Talebnia, Ghodratollah Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
  • Tehrani, Reza Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
V
  • Vali Pour, Hashem The Effect of Certified Public Accountants’ External Accountability on Improving Public Trust and Better Performance of Certified Public Accountants' Reports [Volume 16, Issue 63, 2024, Pages 23-38]
Y
  • Yousefizadeh, Sahar The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
  • Yousofvand, Davood Investigating the Effect of Risk-Taking Behavior and Financial Crisis on Earnings Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 62, 2024, Pages 133-156]