Iranian Journal of Accounting, Auditing and Finance

Subjects = Auditing

Number of Articles: 31

The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality

Volume 10, Issue 3, Summer 2026, Pages 139-161

10.22067/ijaaf.2026.48274.1644

Hamid Alvari Chenari, Omid Poorheidari, Ahmad Khodamipour

Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories

Volume 10, Issue 3, Summer 2026, Pages 163-185

10.22067/ijaaf.2026.48282.1650

Ali Sayadi, Iraj Mirhossini, Reza Khajezadeh, Saman Mirabbasi

The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation

Volume 10, Issue 2, Spring 2026, Pages 55-67

10.22067/ijaaf.2026.47627.1585

Shirin Molavi, Ameneh Bazrafshan

A Deep Learning Framework to Model the Moderating Effect of Ethical Leadership on Emerging Technology’s Impact on Auditors’ Professional Judgment

Volume 10, Issue 2, Spring 2026, Pages 89-110

10.22067/ijaaf.2026.47435.1581

Amir Avazpor, Hashem Valipour, Hamid Salehi

Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus

Volume 10, Issue 2, Spring 2026, Pages 171-195

10.22067/ijaaf.2026.47628.1595

Seyed Hamid Jalali, Hassan Hemmati, Omid Faraji, Hossein Jabbari

The Impact of Key Audit Matters Disclosure on Audit Report Lag: The Moderating Effect of Audit Firm Partner Gender Diversity

Volume 10, Issue 1, Winter 2026, Pages 67-89

10.22067/ijaaf.2026.47154.1571

Mohsen Khotanlou, Mahdi Kazemioloum

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

The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments

Volume 9, Issue 3, Summer 2025, Pages 119-137

10.22067/ijaaf.2025.46248.1423

Marzieh Tohidinejad

The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments

Volume 9, Issue 2, Spring 2025, Pages 135-156

10.22067/ijaaf.2025.45229.1443

Siroos Habibzadeh, Mehdi Alinezhad Sarokolaei, Mahdi Zeynali

The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance

Volume 9, Issue 2, Spring 2025, Pages 157-174

10.22067/ijaaf.2025.45866.1488

Alireza Rahrovi Dastjerdi, Hamed Sohrabiani

Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms

Volume 9, Issue 1, Winter 2025, Pages 109-130

10.22067/ijaaf.2025.43750.1307

Sohail Momeny, Zahra Poorzamani

The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran

Volume 8, Issue 4, Autumn 2024, Pages 51-69

10.22067/ijaaf.2024.45130.1425

Mahdi Filsaraei, Mohammad Sadegh Sadeghi

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

Marketing in Auditing: Application of the 7P Model

Volume 8, Issue 1, Winter 2024, Pages 1-16

10.22067/ijaaf.2024.44012.1313

Oktay Yamrali, Hossein Fakhari, Meysam Shirkhodaie

Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes

Volume 7, Issue 4, Autumn 2023, Pages 93-107

10.22067/ijaaf.2023.43716.1300

Nazanin Bashirimanesh

The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms

Volume 7, Issue 3, Summer 2023, Pages 53-65

10.22067/ijaaf.2023.43401.1237

Esmaeil Akhlaghi Yazdinejad, Hossein Nourani

The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms

Volume 7, Issue 2, Spring 2023, Pages 17-37

10.22067/ijaaf.2023.42485.1134

Yasaman Nikparast, Ameneh Bazrafshan

Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran

Volume 7, Issue 2, Spring 2023, Pages 61-81

10.22067/ijaaf.2023.42476.1144

alireza nasirpour, Saeed Jabbarzadeh Kangarloie, Jamal Bahri Sales, Younes Badavar Nahandi

The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality

Volume 7, Issue 1, Winter 2023, Pages 53-67

10.22067/ijaaf.2023.42357.1142

Mahdi Moradi, Seed Mohsen Salehi Vaziri

Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing?

Volume 7, Issue 1, Winter 2023, Pages 69-91

10.22067/ijaaf.2023.42678.1168

Saeed Ghasemi, Mohammadreza Mehrabanpour, Ghodratillah Talebnia

Audit Quality Improvement Model in the Economic Environment of Iran

Volume 7, Issue 1, Winter 2023, Pages 109-127

10.22067/ijaaf.2023.43114.1248

Ali Akbar Javan, Jafar Babajani, Farrokh Barzideh, Mohammad Marfou

Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest

Volume 6, Issue 4, Autumn 2022, Pages 15-28

10.22067/ijaaf.2022.42173

Kiumars Pourgadimi, Jamal Bahri Sales, Saeed Jabbarzadeh Kangarloie, Akbar Zavar Rezaee

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

Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders

Volume 6, Issue 4, Autumn 2022, Pages 81-100

10.22067/ijaaf.2022.42129

Shoeyb Rostami OstadKelayeh, Mohammad Ali Aghaei, Kumars Biglar

Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran

Volume 6, Issue 4, Autumn 2022, Pages 101-126

10.22067/ijaaf.2022.42154

Ali Ebrahimi, Mehdi Safari Gerayli, Hasan Valiyan

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)