Accounting and Auditing Research

Accounting and Auditing Research

Volume & Issue: Articles in Press
Number of Articles: 41

The Profitability Anomaly and The Sticky Investor Sentiment

Articles in Press, Accepted Manuscript, Available Online from 07 December 2022

Vahid Oskou, Hossein Fakhari

Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress

Articles in Press, Accepted Manuscript, Available Online from 18 September 2023

Babak Pourbahrami, Ahmad Yaghobnezhad, Afsaneh Tavangar, Ali Roohi

Investigating the effect of bold financial reporting and irregularity of accruals on financial entropy

Articles in Press, Accepted Manuscript, Available Online from 16 May 2022

Esmaeil Akhlaghi Yazdinejad, Maryam Asadi Khanooki, Vahid Daneshi

The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis

Articles in Press, Accepted Manuscript, Available Online from 27 June 2022

Fatemeh Moridi, rezvan Hejazi, Hamid Reza Vakilifard, Mohammad Hossein Ranjbar

The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment

Articles in Press, Accepted Manuscript, Available Online from 12 December 2022

Masoud Sotoudeh, omid pourheidari, Ahmad Khodamipour

The Impact of Auditors 'Social Communication on Audit Quality

Articles in Press, Accepted Manuscript, Available Online from 09 January 2023

Fatemeh Asnad, Reza Daghani, sahar yousefizadeh

Investigating the effect of auditor personality types on the dimensions of auditors' organizational silence

Articles in Press, Accepted Manuscript, Available Online from 16 January 2023

Samira Savari, Hooshang Amiri, Mohamad Khodamoardi

Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market

Articles in Press, Accepted Manuscript, Available Online from 10 July 2023

Azizollah Askarzadeh, Salehi Allah Karam, Saber Molla-Alizadeh-Zavardehi, Reza Tehrani

The relationship between corporate responsibility and corporate financial leverage

Articles in Press, Accepted Manuscript, Available Online from 15 July 2023

Mehran Jahandoust Marghoub, HamidReza Ganji

Identifying and classifying the dimensions and components of critical thinking in accounting education using structured deductive qualitative content analysis method

Articles in Press, Accepted Manuscript, Available Online from 25 December 2023

Manije Nazemizadeh, , forogh Heyrani, Mahmoud Moeinadin, Seyedhasan Hataminasab

Modeling Bias Errors of Managers' Financial Decisions With a Multi-Level Approach

Articles in Press, Accepted Manuscript, Available Online from 13 May 2024

samira saraei, Fatemeh Sarraf, mohsen hamidian

Presenting the Creative Accounting Framework and evaluating its Axes in the Context of Capital Market Companies: Todim Fuzzy Algorithm

Articles in Press, Accepted Manuscript, Available Online from 04 November 2024

Amirhossein Asadi, Roya Darabi, Hossein Badiei, Nowrouz Nourollahzadeh

Providing the cost model of corporate income tax collection in the stages before tax proceedings and tax proceedings to taxpayers

Articles in Press, Accepted Manuscript, Available Online from 30 April 2025

Sajad Gholipoor, Hamidreza Jafari Dehkordi, Bahareh Banitalebi Dehkordi

Analyst Coverage, Management Myopia and Investment Opportunities: A Study of analysts’ monitoring and pressure roles

Articles in Press, Accepted Manuscript, Available Online from 05 May 2025

Farshad Sabzalipour, masoud taherinia,, ali sayadi

The Effect of Fintech Development on Liquidity Efficiency

Articles in Press, Accepted Manuscript, Available Online from 09 June 2025

Mahdi Nosouhian, Meysam Foroughi, amin rostami

The effect of internal control and corporate social responsibility on conditional accounting conservatism

Articles in Press, Accepted Manuscript, Available Online from 25 August 2025

Arshia Farshad, Hossein Etemadi, Sahar Sepasi

The effect of the manager's conservatism on the company's financial policies

Articles in Press, Accepted Manuscript, Available Online from 08 September 2025

Mojtaba Saeidi, Zohre Kohestanian, Seyede Sedighe Eslami, Mahdi Tahaghoghi Haj Ghorbani

The Relationship between the Asymmetric Behavior of Dividends and Managers' Opportunism with Regard to the Role of Financial Leverage

Articles in Press, Accepted Manuscript, Available Online from 08 September 2025

Mahdi Filsaraei, Vajiheh Choopani

Analysis of Research Trends and Content Changes in Articles of the Journal of Accounting and Auditing Research: A Review of 16 Volumes (2009-2024)

Articles in Press, Accepted Manuscript, Available Online from 16 September 2025

Mohammadreza Mehrabanpour, Mohammad Kashanipour, Anahita Darabian

The Effect of CEO Power on Financial Reporting Readability: The Moderating Role of Financial Reporting Quality and CEO tenure

Articles in Press, Accepted Manuscript, Available Online from 13 October 2025

abas khazali, Seyed Abbas Hashemi, narges hamidian

"Acquisition Excess Returns Using Quantitative Trading Strategies Whit Proper Timing Based on the Price Crash Factor in the Stock Market: Perspective of Behavioral Finance"

Articles in Press, Accepted Manuscript, Available Online from 20 October 2025

Bahram Pasandideh Parsa, Roya Darabi, Ali Najafi Moghadam

An Assessment of the Implementation and Effectiveness of Iran’s Comprehensive Tax Plan Plan

Articles in Press, Accepted Manuscript, Available Online from 17 November 2025

rahman Sajadpour, Mehdi ArabSalehi (Ph.D)

The Effect of Customers Concentration on Assets Structure

Articles in Press, Accepted Manuscript, Available Online from 09 February 2026

Zeinab Rezaei, Mohamadali Abi, Ebrahim Abbasi, Amirmehdi tafazoli

The moderating role of uncertainty in the context of the impact of business strategy on labor investment efficiency

Articles in Press, Accepted Manuscript, Available Online from 09 February 2026

ali ebrahimi kordlar, Alireza Oveisgharani

Pathology of health economics in medical universities of the country with emphasis on accounting information system

Articles in Press, Accepted Manuscript, Available Online from 09 February 2026

habib piri, solyman solymani, reza sotode

The effect of risk management on the speed of achieving optimal working capital: the generalized moments approach (GMM)

Articles in Press, Accepted Manuscript, Available Online from 09 February 2026

Farshid Ahmadi Farsani, Aliakbar Alahyari, Rezvan Habza

Alignment between executive compensation and the value-relevance of earnings

Articles in Press, Accepted Manuscript, Available Online from 16 February 2026

fatemeh alinezhad, mohsen rashidi, ali sayadi

The Role of Key Audit Matters Disclosure in Enhancing Financial Reporting Quality: Empirical Evidence from Restatements and Tax Avoidance in Iran Stock Exchange

Articles in Press, Accepted Manuscript, Available Online from 23 February 2026

Zeynab Mehtari, Fatemeh Jafari, Saeed Shirshekan

Independent Auditor Performance Measurement Model

Articles in Press, Accepted Manuscript, Available Online from 27 April 2026

mohammad solgi, mojtaba alifamian

Towards a conceptual framework for auditing

Articles in Press, Accepted Manuscript, Available Online from 28 April 2026

Mohammad Javad Saffar Soflaee, Mohammad Reza Shorvarzi, Abolghasem Masih Abadi, Javad Reza Zadeh

The Investigating of Real-time Financial Reporting on Earnings Management in Technology-based Companies

Articles in Press, Accepted Manuscript, Available Online from 01 June 2026

Arezoo Mosallanejad, Zeynab Mehtari

The Role of the Metaverse, FinTech Adoption, and User Experience in Improving Digital Financing

Articles in Press, Accepted Manuscript, Available Online from 01 June 2026

parviz Parviz Dindar Farkooshy, Hamid Sajjadi, Mohammad Asadi

Investigating the Effect of Audit Committee Gender Diversity on Financial Reporting Readability whit The Moderating Role of Board Gender Diversity

Articles in Press, Accepted Manuscript, Available Online from 08 June 2026

Saman Mirabbasi, Rashidi.m@lu.ac.ir Rashidi, Neda Ghaeedrahmaty

The Effect of Financial Restatements on the Payment of Dividends in companies Listed in Tehran Stock Exchange

Articles in Press, Accepted Manuscript, Available Online from 15 June 2026

Mohammad Ali Sari

Accuracy and Speed Comparison between Human Raters and Generative AI Models in the Grading of Accounting Examinations

Articles in Press, Accepted Manuscript, Available Online from 22 June 2026

Katayon Shafiee Tochaiee, Razvan Hejazi

The impact of social responsibility on operational cash opacity with emphasis on the role of tax avoidance

Articles in Press, Accepted Manuscript, Available Online from 29 June 2026

Abdolrasoul Rahmanian Koushkaki, Khadijeh Rabiee, Zahra Abbaspour

The Model of Policy Acceptance of Auditors of the Court of Accounts of Iran From the Perspective of Discovering and Disclosing Violations of Executive Agencies

Articles in Press, Accepted Manuscript, Available Online from 27 July 2026

Shafi Kahyani, Hamidreza Jafari Dehkordi, Bahareh B anitalebi Dehkordi

The impact of debt maturity structure and credit rating on audit fees: A study of the moderating effect of the company life cycle.

Articles in Press, Accepted Manuscript, Available Online from 11 August 2026

Shiva Hatami, Karim Rezvani Raz

Identification and Ranking of Judgmental Elements in Financial Statements

Articles in Press, Accepted Manuscript, Available Online from 21 September 2026

bahman azizolahi, Younes Badavar Nahandi, rasoul baradaran hasanzadeh, ahmmad mohammadi

Modeling the Professional Competencies of Auditors to Align the Iranian Certified Public Accountants Community with Digital Transformations

Articles in Press, Accepted Manuscript, Available Online from 05 October 2026

Majid Mohammadi, Azar Moslemi, Masoud Taherinia, Ali Lalbar

Accounting and Auditing Research

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