Iranian Journal of Accounting, Auditing and Finance

Document Type: Original Article

Number of Articles: 245

Evaluation of the Relationship between Audit Firm Choice and Cost of Equity

Volume 5, Issue 2, Spring 2021, Pages 25-33

10.22067/ijaaf.2021.40231

Narges Azimi Ashtiani

Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach

Volume 6, Issue 1, Winter 2022, Pages 25-33

10.22067/ijaaf.2022.41586

Mohammad Karimabadi, Zohreh Hajiha, Hossein Jahangirnia, Reza Gholami Jamkarani

CEO Turnover and Internal Control Material Weaknesses

Volume 3, Issue 1, Winter 2019, Pages 29-45

10.22067/ijaaf.v3i1.83351

Ahmad Pifeh, Khodayar Ghalandarzahi, Mohsen Dahmarde Ghaleno, Hamid Zarei

The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling

Volume 6, Issue 3, Summer 2022, Pages 29-54

10.22067/ijaaf.2022.42039

Saaed Samimi, Younes Badavar Nahandi, Ali Asghar Mottaghi

Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management

Volume 6, Issue 4, Autumn 2022, Pages 29-43

10.22067/ijaaf.2022.42123

Fatemeh Zholanezhad, Ehsan Kamali, Arezoo Aghaei Chadegani

The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality

Volume 3, Issue 3, Summer 2019, Pages 31-38

10.22067/ijaaf.v3i3.88704

Ameneh Bazrafshan, Wafaa Salman Abbood

The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies

Volume 9, Issue 1, Winter 2025, Pages 33-50

10.22067/ijaaf.2025.43869.1304

Saleh Orfizadeh, Mehdi Safari Gerayli, Mohammadreza Abdoli, Hasan Valiyan

Board Diversity and Environmental Performance with a Focus on Moderating Effect of Board Independence

Volume 9, Issue 3, Summer 2025, Pages 33-52

10.22067/ijaaf.2025.46447.1503

Sohrab Osta, Nasim Parveen

The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange

Volume 5, Issue 3, Summer 2021, Pages 35-47

10.22067/ijaaf.2021.40738

Mahmoud Mousavi Shiri, Faezeh Rafiee, Ehsan Ghadrdan

The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence

Volume 6, Issue 2, Spring 2022, Pages 37-52

10.22067/ijaaf.2022.41717

Mahmoud Mousavi Shiri, Atiye Eramiyan

Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market

Volume 10, Issue 1, Winter 2026, Pages 37-65

10.22067/ijaaf.2026.46718.1539

Mostafa Shadman, Mahdi Moradi, Mahdi Salehi

The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size

Volume 10, Issue 2, Spring 2026, Pages 37-54

10.22067/ijaaf.2026.47506.1530

Hamed Parvizikia, Daruosh Foroghi, Narges Hamidian, Hasan Fattahi Nafchi

Auditor Switching and Abnormal Returns

Volume 5, Issue 4, Autumn 2021, Pages 39-53

10.22067/ijaaf.2021.41022

Mohammad Javad Zare Bahnamiri, Narges Sarlak, Niloofar Beyki

Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework

Volume 7, Issue 1, Winter 2023, Pages 39-51

10.22067/ijaaf.2023.42355.1131

Elias Badri, Ahmad Badri

Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy

Volume 7, Issue 2, Spring 2023, Pages 39-60

10.22067/ijaaf.2023.42836.1140

Mohammad Amin Teimoori-Boghsani, Abdolmajid Abdolbaghi Ataabadi, Majid Ameri

Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran

Volume 8, Issue 1, Winter 2024, Pages 39-65

10.22067/ijaaf.2024.43946.1315

Mostafa Ghannad, Mohammad Arabmazar Yazdi, Mohammad Hossein Safarzadeh Bandari, Reza Hesarzadeh

A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis

Volume 8, Issue 3, Summer 2024, Pages 43-62

10.22067/ijaaf.2024.43024.1220

Zohreh Arefmanesh, Akram Taftiyan, Sara Darvishi Javanmardi

The Effect of Corporate Sustainability Performance on the Speed of Achieving the Optimal Capital Structure: The Generalized Moments Approach

Volume 9, Issue 2, Spring 2025, Pages 43-55

10.22067/ijaaf.2025.45190.1445

Farshid Ahmadi Farsani, Ali Akbar Alahyari

Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies

Volume 9, Issue 4, Autumn 2025, Pages 45-64

10.22067/ijaaf.2025.46576.1507

Mohsen Tanani, Seyedalireza Hosseini

Greener Growth, Tighter Credit? The Dual Role of Climate Action in Revenue Expectations and Financing Obstacles

Volume 10, Issue 3, Summer 2026, Pages 47-77

10.22067/ijaaf.2026.48267.1662

Ly Hoang Vu

New Evidence on the Determinants of Internal Control Weaknesses

Volume 3, Issue 2, Spring 2019, Pages 65-81

10.22067/ijaaf.v3i2.88836

Vahab Rostami, Zeynab Bazarghani, Abbas Rostami

Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction

Volume 5, Issue 2, Spring 2021, Pages 35-43

10.22067/ijaaf.2021.40240

Seyedeh Zahra Mousavi

The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health

Volume 6, Issue 1, Winter 2022, Pages 35-51

10.22067/ijaaf.2022.41457

Yasna Ghaderi, Hamzeh Didar, Mehdi Heydari

The Relationship between Governance Indicators and Firm Performance

Volume 3, Issue 3, Summer 2019, Pages 39-56

10.22067/ijaaf.v3i3.89075

Mahdi Frotagheh, Behzad Kardan

The Genesis for the Increase of Non-Performing Assets in National and Private Banks in Iran

Volume 2, Issue 4, Autumn 2018, Pages 41-52

10.22067/ijaaf.v4i1.85788

Hossein Nourani, Mohammad Reza Sadeghi Moghadam, Mohammad Norozi

Iranian Journal of Accounting, Auditing and Finance

Journal Archive

Volume 10 (2026)

Volume 9 (2025)

Volume 8 (2024)

Volume 7 (2023)

Volume 6 (2022)

Volume 5 (2021)

Volume 4 (2020)

Volume 3 (2019)

Volume 2 (2018)

Volume 1 (2017)