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.
Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services

Volume 9, Issue 4, December 2025, Pages 149-181

10.22067/ijaaf.2025.46641.1523

Abolfazl Manafi; Seyyed Abbas Borhani; Mehdi Safari Gerayli; Hossein Jahangirnia


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

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

10.22067/ijaaf.2025.45866.1488

Alireza Rahrovi Dastjerdi; Hamed Sohrabiani


The impact of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity

Volume 9, Issue 1, January 2025, Pages 161-174

10.22067/ijaaf.2025.44011.1305

Hassan Chenari; Roya Darabi; Shahram Chaharmahali


Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran

Volume 9, Issue 4, December 2025, Pages 205-226

10.22067/ijaaf.2025.46914.1550

Mohammad Nazaripour; Jafar Babazadeh Hashin


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

Articles in Press, Accepted Manuscript, Available Online from 10 May 2025

10.22067/ijaaf.2025.92606.1539

Mostafa Shadman; Mehdi Moradi


Judgment and decision making in accounting and auditing: Person, task and environment perspectives

Articles in Press, Accepted Manuscript, Available Online from 23 May 2025

10.22067/ijaaf.2025.90979.1509

Kazem Rahimi; Alireza Mehrazin; Zahra Noori Toupkanlu; Mohsen Moradi


The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns

Articles in Press, Accepted Manuscript, Available Online from 28 June 2025

10.22067/ijaaf.2025.92362.1534

Khadijeh Khodabakhshi parijan


Systematic review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach

Articles in Press, Accepted Manuscript, Available Online from 12 July 2025

10.22067/ijaaf.2025.93103.1555

Mohammadreza Mehrabanpour; Zabihollah Rezaei; Mohammad Kashanipour; Javad Mohammadimehr


Impact of COVID-19 on the credit rating of companies by separate industry

Articles in Press, Accepted Manuscript, Available Online from 19 July 2025

10.22067/ijaaf.2025.87066.1455

Seyed Ali Hosseini; Golshan Mohammadi Khanghah


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

Articles in Press, Accepted Manuscript, Available Online from 26 August 2025

10.22067/ijaaf.2025.94375.1571

Mohsen Khotanlou; Mahdi Kazemioloum


Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated By Dividend Pay-Out

Articles in Press, Accepted Manuscript, Available Online from 29 September 2025

10.22067/ijaaf.2025.92840.1548

John Eshemokhai Balogun; Adabenege Onipe Yahaya; Billy Festus Balogun


Financial Analysts Cover which Firms?

Volume 7, Issue 3, August 2023, Pages 105-115

10.22067/ijaaf.2023.43638.1289

Javad Rajabalizadeh


The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity

Articles in Press, Accepted Manuscript, Available Online from 29 September 2025

10.22067/ijaaf.2025.94743.1574

Ali Ebrahimi Kordlar; Mahdi Safaei


Impact of Corporate Lobbying on Board Compensation and Audit Quality

Volume 4, Issue 3, August 2020, Pages 1-15

10.22067/ijaaf.2020.39425

Nader Naghshbandi; Hadi Saeidi; Ghasem Elahi Shirvan; Shaban Mohammadi


The Effect of Corporate Governance on Export Performance of Iranian Listed Companies

Volume 4, Issue 4, December 2020, Pages 1-14

10.22067/ijaaf.2021.39501

Mahdi Moradi; Abbas Ghodratpanah; Farzaneh Salarmoradi