Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Volume & Issue: Articles in Press / Accepted Manuscript
Number of Articles: 16
These peer-reviewed articles has been accepted for publication but not yet copy edited or typeset, and so may be subject to change during the production process. The article is considered published and may be cited using its DOI.
Original Article

Mapping Research on Corporate Governance and Market Transparency: A Bibliometric Review

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

10.22067/ijaaf.2026.98664.1655

Fatemeh Rasti, Mohammad Reza Sadeghi, Saeed Akhlaghpour, Mohammad Hosein Soleimani Sarvestani

The Impact of Environmental, Social, and Governance Disclosure on Research and Development Investment: The Mediating Role of External Financing

Articles in Press, Accepted Manuscript, Available Online from 02 July 2026

10.22067/ijaaf.2026.98298.1642

Mahdi Saghafi, Maryam Sadat Tabatabaeian, Eisa Haddadi

Constellations of Trust: Where Service Innovation Meets Digital Banking's Heart

Articles in Press, Accepted Manuscript, Available Online from 07 July 2026

10.22067/ijaaf.2026.97954.1629

Leila Ahangarian, Zohreh Hajiha

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

Unveiling the Anatomy of Financial Distress Prediction in Iranian SMEs: A Hybrid Framework Coupling PLS-SEM with Explainable Machine Learning

Articles in Press, Accepted Manuscript, Available Online from 06 October 2026

10.22067/ijaaf.2026.99804.1705

iliya ardeshir larijani, mohammad molani aghdam, Miroslav Čavlin

Iranian Journal of Accounting, Auditing and Finance

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