Iranian Journal of Accounting, Auditing and Finance

Volume & Issue: Volume 9, Issue 2 - Serial Number 31, May 2025

Original Article

Game Theory-Based Analysis of the Relationship between Managers and Shareholders: An Emphasis on Information Disclosure Quality, Audit Quality and Expected Return

Pages 1-20

10.22067/ijaaf.2025.45778.1469

Zahra Moghadam; Hamzeh Didar; Kiumars Shahbazi; Ali Ebadian

Review article

Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions

Pages 21-42

10.22067/ijaaf.2025.45464.1464

Tajudeen Adejare Adegbite

Original Article

The Effect of Corporate Sustainability Performance on the Speed of Achieving the Optimal Capital Structure: The Generalized Moments Approach

Pages 43-55

10.22067/ijaaf.2025.45190.1445

Farshid Ahmadi Farsani; Ali Akbar Alahyari

The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital

Pages 57-76

10.22067/ijaaf.2025.45707.1492

Sadeq Hassoon Mozan Moza; Mahdi Moradi; Mahdi Salehi

Deviation from Industry Norms, Financial Restatements and Audit Opinion

Pages 77-92

10.22067/ijaaf.2025.44116.1367

Ebrahim Baramzadeh; Seyed Ali Vaez; Ghasem Rekabdar

A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards

Pages 93-111

10.22067/ijaaf.2025.44716.1424

Mohsen Zhaleh Azadzanjani; Naghi Fazeli; Khosro Faghani Makrani

Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach

Pages 113-133

10.22067/ijaaf.2025.45952.1498

Hakeem Faraj Gumar; Parviz Piri; Mehdi Heydari

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

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

Pages 157-174

10.22067/ijaaf.2025.45866.1488

Alireza Rahrovi Dastjerdi; Hamed Sohrabiani

Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy

Pages 175-196

10.22067/ijaaf.2025.45564.1456

Alireza Azarberahman

Iranian Journal of Accounting, Auditing and Finance

Journal Archive

Volume 9 (2025)

Issue 2

Issue 1

Volume 8 (2024)

Volume 7 (2023)

Volume 6 (2022)

Volume 5 (2021)

Volume 4 (2020)

Volume 3 (2019)

Volume 2 (2018)

Volume 1 (2017)