Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Document Type: Original Article
Number of Articles: 245

Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies

Volume 8, Issue 4, Autumn 2024, Pages 89-105

10.22067/ijaaf.2024.45035.1435

Mahsa Esmaeili, Alireza Fazlzadeh, Vahid Ahmadian, Sajad Nagdi

The Effect of Institutional Investors on Dividend Payout

Volume 3, Issue 4, Autumn 2019, Pages 93-99

10.22067/ijaaf.2019.39254

Masood Fooladi, Maryam Farhadi

Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics

Volume 8, Issue 3, Summer 2024, Pages 93-110

10.22067/ijaaf.2024.44439.1404

Hamideh Asnaashari, Reza Daghani, Morteza Bagheri, Seyed Sadegh Hadian

The Relationship between the Audit Outputs and Managerial Entrenchment

Volume 5, Issue 1, Winter 2021, Pages 99-112

10.22067/ijaaf.2021.70392.1027

Hamideh Nazaridavaji, Raha Rajaei Khoramabad

Are Auditors Really Independent in Making Professional Judgment?

Volume 8, Issue 3, Summer 2024, Pages 111-130

10.22067/ijaaf.2024.44946.1432

Reyhaneh Haghighi, Mohamad Ali Bagherpour, Ali Ghanaei Chamanabad, Mohammad Reza Abbaszadeh

Disclosure and Economic Value of Listed Insurance Companies in Nigeria

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

10.22067/ijaaf.2026.98692.1657

Muyiwa Emmanuel DAGUNDURO

The Effect of working capital strategies on the speed of working capital adjustment

Articles in Press, Accepted Manuscript, Available Online from 26 July 2026

10.22067/ijaaf.2026.98751.1659

Hassan zalaghi, Abass Aflatooni, Mohammad Abdolnemeh Alyaseri

State-Linked Political Exposure and Intellectual Capital Investment: The Moderating Role of Managerial Ability

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

10.22067/ijaaf.2026.98476.1646

Mehdi khorramabadi, Rezvan Pourmansouri

The Effect of Brand Capital and the Determinants of Brand Value on Investment Efficiency and Asset Growth

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

10.22067/ijaaf.2026.98899.1665

Behrooz Badpa, Amin Ghanbari

Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education

Articles in Press, Accepted Manuscript, Available Online from 14 August 2026

10.22067/ijaaf.2026.98919.1666

Juli Ratnawati, Anis Chariri, Dwi Cahyo Utomo

The Role of optimal cash levels and managerial conservatism

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

10.22067/ijaaf.2026.97684.1627

EBRAHIM Navidi Abbaspour, Hossein Savabi Jadidi, Heydar Mohammadzadeh Salteh, Akbar Kanani

Carbon Emission Disclosure and Capital Structure: The Moderating Role of Audit Committee Size

Articles in Press, Accepted Manuscript, Available Online from 26 September 2026

10.22067/ijaaf.2026.100207.1720

Adri Putra Nugraha, Rizka N Fitriasari

Herding Behavior across Different Market Return and Volatility Conditions

Articles in Press, Accepted Manuscript, Available Online from 30 September 2026

10.22067/ijaaf.2026.100413.1732

majid aghaei, mohammad abdi, alireza hosseini