Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Number of Articles: 289
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.

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

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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