Iranian Journal of Accounting, Auditing and Finance

Volume & Issue: Volume 10, Issue 1 - Serial Number 34, Winter 2026, Pages 1-220

Number of Articles: 10

Full issue file

Original Article

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

Pages 1-19

10.22067/ijaaf.2026.47321.1574

Ali Ebrahimi Kordlar, Mahdi Safaei

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

Pages 21-36

10.22067/ijaaf.2026.47320.1548

John Eshemokhai Balogun, Adabenege Onipe Yahaya, Billy Festus Balogun

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

Pages 37-65

10.22067/ijaaf.2026.46718.1539

Mostafa Shadman, Mahdi Moradi, Mahdi Salehi

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

Pages 67-89

10.22067/ijaaf.2026.47154.1571

Mohsen Khotanlou, Mahdi Kazemioloum

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

Pages 91-116

10.22067/ijaaf.2026.47004.1555

Mohammadreza Mehrabanpour, Zabihollah Rezaei, Mohammad Kashanipour, Javad Mohammadimehr

Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment

Pages 117-149

10.22067/ijaaf.2026.46780.1509

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

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

Pages 151-166

10.22067/ijaaf.2026.46937.1534

Narges Azimi Ashtiani, Somayeh Sadeqian, Khadijeh Khodabakhshi Parijan

Investigation of the Relationship Between Debt Structure, Credit Rating, and Audit Fees in Companies

Pages 167-185

10.22067/ijaaf.2026.47410.1570

Mahdi Khorramabadi

Identifying the drivers of asset quality review in Iranian banks

Pages 187-207

10.22067/ijaaf.2026.47478.1589

Mohammadreza Mehrabanpour, Mohammad Mehdi Dana, Dohammad Hashem Botshekan

The Impact of COVID-19 on the Credit Rating of Companies by Separate Industry

Pages 209-218

10.22067/ijaaf.2026.47041.1455

Seyed Ali Hosseini, Golshan Mohammadi Khanghah

Iranian Journal of Accounting, Auditing and Finance

Journal Archive

Volume 10 (2026)

Issue 3

Issue 2

Issue 1

Volume 9 (2025)

Volume 8 (2024)

Volume 7 (2023)

Volume 6 (2022)

Volume 5 (2021)

Volume 4 (2020)

Volume 3 (2019)

Volume 2 (2018)

Volume 1 (2017)