Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

A
  • Abdullah Hasan, Hanan The Relationship Between Managerial Overconfidence and ESG: Emphasizing The Role of Environmental Costing [Volume 10, Issue 3, 2026, Pages 187-200]
  • Al Abduwani, Taqi Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
  • Alvari Chenari, Hamid The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
  • Arabmazar Yazdi, Mohammad A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
  • Arab Salehi, Mehdi Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan [Volume 10, Issue 3, 2026, Pages 21-45]
  • Arefmaesh, Zohreh The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
  • Avazpor, Amir 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, 2026, Pages 89-110]
  • Azimi Ashtiani, Narges The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns [Volume 10, Issue 1, 2026, Pages 151-166]
B
  • Balogun, Billy Festus Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
  • Balogun, John Eshemokhai Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
  • Bazrafshan, Ameneh The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation [Volume 10, Issue 2, 2026, Pages 55-67]
  • Botshekan, Dohammad Hashem Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • Bozorg, Mohammad Mahdi The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
  • Bukhari, Syed Faisal Hassan Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
C
  • Couto, Gualter Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
D
  • Dana, Mohammad Mehdi Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • Didar, Hamzeh The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
E
  • Ebrahimi, Shima Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
  • Ebrahimi Kordlar, Ali The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity [Volume 10, Issue 1, 2026, Pages 1-19]
F
  • Faraji, Omid Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
  • Fattahi Nafchi, Hasan The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
  • Foroghi, Daruosh The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
G
  • Ghayour, Farzad The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
H
  • Hajian, Najmeh The Impact of the COVID-19 Crisis on Corporate Performance: The Moderating Role of Cash and Human Resources [Volume 10, Issue 2, 2026, Pages 21-36]
  • Hamidian, Narges The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
  • Hemmati, Hassan Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
  • Hosseini, Seyed Ali The Impact of COVID-19 on the Credit Rating of Companies by Separate Industry [Volume 10, Issue 1, 2026, Pages 209-218]
J
  • Jabbari, Hossein Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
  • Jalali, Seyed Hamid Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
K
  • Kardan, Behzad The Impact of ESG Performance on Capital Market Sensitivity [Volume 10, Issue 3, 2026, Pages 95-111]
  • Kashanipour, Mohammad Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
  • Kazemi, Iraj Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan [Volume 10, Issue 3, 2026, Pages 21-45]
  • Kazemioloum, Mahdi The Impact of Key Audit Matters Disclosure on Audit Report Lag: The Moderating Effect of Audit Firm Partner Gender Diversity [Volume 10, Issue 1, 2026, Pages 67-89]
  • Kazempour Barough, Mahdi The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
  • Keshtgar, Nafiseh Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • Khajezadeh, Reza Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
  • Khodabakhshi Parijan, Khadijeh The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns [Volume 10, Issue 1, 2026, Pages 151-166]
  • Khodamipour, Ahmad The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
  • Khorramabadi, Mahdi Investigation of the Relationship Between Debt Structure, Credit Rating, and Audit Fees in Companies [Volume 10, Issue 1, 2026, Pages 167-185]
  • Khotanlou, Mohsen The Impact of Key Audit Matters Disclosure on Audit Report Lag: The Moderating Effect of Audit Firm Partner Gender Diversity [Volume 10, Issue 1, 2026, Pages 67-89]
M
  • Mansourfar, Gholamreza The Impact of The Revolving Door Phenomenon on the Financial Performance [Volume 10, Issue 2, 2026, Pages 111-124]
  • Mehrabanpour, Mohammadreza Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
  • Mehrabanpour, Mohammadreza Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • Mehrazin, Alireza Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
  • Menati, Vahid A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
  • Mirabbasi, Saman Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
  • Mirhossini, Iraj Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
  • Mirjalili, Seyed Hossein Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • Moayeri, Maedeh A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
  • Mohammadi Khanghah, Golshan The Impact of COVID-19 on the Credit Rating of Companies by Separate Industry [Volume 10, Issue 1, 2026, Pages 209-218]
  • Mohammadimehr, Javad Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
  • Mohebi, Mohammad Reza Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • Mohebi, Somayeh Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • Mohebi Najm Abad, javad Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • Molavi, Shirin The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation [Volume 10, Issue 2, 2026, Pages 55-67]
  • Moradi, Mahdi Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
  • Moradi, Mohsen Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
N
  • Nazaridavaji, Hamideh The Impact of ESG Performance on Capital Market Sensitivity [Volume 10, Issue 3, 2026, Pages 95-111]
  • Noori Toupkanlu, Zahra Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
  • Nourahmadi, Marziyeh Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
  • Nourahmadi, Mohammad Javad Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
P
  • Parvizikia, Hamed The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
  • Pimentel, Pedro Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • Pishghadam, Iliya Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
  • Poorheidari, Omid The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
R
  • Rahimi, Kazem Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
  • Rezaei, Zabihollah Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
S
  • Sadeqian, Somayeh The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns [Volume 10, Issue 1, 2026, Pages 151-166]
  • Safaei, Mahdi The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity [Volume 10, Issue 1, 2026, Pages 1-19]
  • Sajadpour, Rahman Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan [Volume 10, Issue 3, 2026, Pages 21-45]
  • Salehi, Hamid 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, 2026, Pages 89-110]
  • Salehi, Mahdi Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
  • Sayadi, Ali Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
  • Shadman, Mostafa Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
  • Shafii Dizaji, Hadi The Impact of The Revolving Door Phenomenon on the Financial Performance [Volume 10, Issue 2, 2026, Pages 111-124]
V
  • Valipour, Hashem 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, 2026, Pages 89-110]
  • Vu, Ly Hoang Greener Growth, Tighter Credit? The Dual Role of Climate Action in Revenue Expectations and Financing Obstacles [Volume 10, Issue 3, 2026, Pages 47-77]
Y
  • Yahaya, Adabenege Onipe Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
  • Yazdanbakhsh, Mahdieh The Impact of the COVID-19 Crisis on Corporate Performance: The Moderating Role of Cash and Human Resources [Volume 10, Issue 2, 2026, Pages 21-36]
Z
  • Zandvanian, Ahmad The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]