Accounting and Auditing Review

Main Subjects = بررسی های حسابداری و حسابرسی

Investigating the Effect of Financial Distress on the Tone Inconsistency of Managers' Explanatory Reports, Emphasizing the Moderating Role of Audit Quality

Articles in Press, Accepted Manuscript, Available Online from 04 January 2025

10.22059/acctgrev.2025.380959.1008998

mahdi Saghafi; Akbar Aminimehr; Ozra Jabele

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Critical Evaluation of Methodological Issues in Corporate Governance Research in Iran: Challenges and Suggestions

Articles in Press, Accepted Manuscript, Available Online from 07 January 2025

10.22059/acctgrev.2025.383372.1009023

Fakhroddin MohammadRezaei; Ashkan Gholami Fatideh; Seyed Abbas Hoshmand Kashani

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Auditors' internal locus of control and professional commitment: Does psychological well-being matter?

Articles in Press, Accepted Manuscript, Available Online from 07 January 2025

10.22059/acctgrev.2025.386069.1009049

Seyedmohammad Moshashaei

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Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics

Volume 32, Issue 1, 2025, Pages 1-29

10.22059/acctgrev.2024.380998.1008999

Ghareibeh Esmailikia; Hosna Fathinia

Developing a Professional Judgment Framework for Implementing the Fair Value Standard

Volume 32, Issue 1, 2025, Pages 30-63

10.22059/acctgrev.2024.375838.1008944

Zahra Aslani; Ghasem Blue

Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy

Volume 32, Issue 1, 2025, Pages 63-94

10.22059/acctgrev.2024.382288.1009015

Mehrdad Panahi Dorcheh; Hamzeh Didar; Gholamreza Mansourfar; Mehdi Heydari; Ali Ashtab

The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity

Volume 32, Issue 1, 2025, Pages 95-116

10.22059/acctgrev.2025.374762.1008939

Hanieh Hekmat; Ali Rahmani; Samira Movaffagh

A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns

Volume 32, Issue 1, 2025, Pages 117-162

10.22059/acctgrev.2025.383902.1009032

Fakhroddin MohammadRezaei

Future Studies on the Financial Sustainability of Pension Funds in Iran

Volume 32, Issue 1, 2025, Pages 163-197

10.22059/acctgrev.2024.383510.1009025

Ali Hedayati Bilondi; Javad Shekarkhah; Soroush Ghazinoori; Mohammad Javad Salimi

A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis

Volume 32, Issue 1, 2025, Pages 198-223

10.22059/acctgrev.2024.379887.1008986

Seyed Ahmad Seyedzadeh Koh Kamar; Mehdi Alinezhad Sarokolaei; Alireza Fazlzadeh; Mehdi Zeynali

The Relationship between Post-materialism, Public Interest Protection, Independence, and the Alignment of Auditor and Client Interests

Volume 31, Issue 4, 2024, Pages 635-667

10.22059/acctgrev.2024.378049.1008973

Bahman Banimahd; Reza Bagherzadegan

The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change

Volume 31, Issue 4, 2024, Pages 668-696

10.22059/acctgrev.2024.368036.1008879

MohammadReza Haghdadi; Mansour Garkaz; Alireza Moetoofi

Evaluating the Internal Quality of the Master's Curriculum in Auditing in Iran: Perspectives of Faculty and Students

Volume 31, Issue 4, 2024, Pages 697-732

10.22059/acctgrev.2024.378323.1008976

Zahra Dianati Deilami; Mohammad Mehdi Noori; Hossein Abbasian

Exploring the Factors Influencing the Adoption of Strategic Management Accounting Techniques: A Focus on Contingency and Control Variables

Volume 31, Issue 4, 2024, Pages 733-762

10.22059/acctgrev.2024.377800.1008972

Mohammad Nazaripour; Amirmohammad Heidari

Analyzing the Effective Dimensions of Emerging Technologies on the Accounting Profession: A Meta-synthesis

Volume 31, Issue 4, 2024, Pages 763-793

10.22059/acctgrev.2024.369192.1008891

Raheleh Nazarian; Fahimeh Mozafari

Phenomenology of the Dominant Environment in Public Sector Accounting Education from the Perspective of Graduates in Public Sector Accounting

Volume 31, Issue 4, 2024, Pages 794-816

10.22059/acctgrev.2024.376898.1008957

Sajad Naghdi; Roghayye Jeddi

Conceptualizing the Theoretical Framework of Management Accounting: A Grounded Theory Approach

Volume 31, Issue 4, 2024, Pages 817-849

10.22059/acctgrev.2024.375432.1008940

Mohammadreza Mehrabanpour; Rezvan Hejazi; Rayan Ramezanian

A Model for Managerial Ability Measurement with Emphasis on Accounting Constructs

Volume 31, Issue 3, 2024, Pages 428-460

10.22059/acctgrev.2024.376072.1008949

Ghasem Blue; Manuchehr Roosta

The Impact of Religiosity on the Quality of Voluntary Accounting Disclosure: The Mediating Role of Managerial Narcissism

Volume 31, Issue 3, 2024, Pages 461-491

10.22059/acctgrev.2024.367669.1008872

Najmeh Daneshmandi; Iman Zare

Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes

Volume 31, Issue 3, 2024, Pages 492-518

10.22059/acctgrev.2024.378182.1008974

Mohsen Rashidi; Maedeh Soumi; Milad Kazazi Goudarzi

Clarification, Prioritization, and Examination of the Role of Financial Corruption Dimensions in Financial Statement Manipulation

Volume 31, Issue 3, 2024, Pages 519-546

10.22059/acctgrev.2024.371834.1008910

Hasan Zalaghi; Kaveh Ghaderi; Abbas Aflatooni

Comparative Analysis of Artificial Neural Networks and Linear Regression in Predicting the Continuation of Shareholders' Overreaction Trends

Volume 31, Issue 3, 2024, Pages 547-572

10.22059/acctgrev.2024.373333.1008920

Milad Shojaei Nasir Abadi; Habib Piri; Reza Sotudeh

Impact of Company and Market Information Uncertainty on Investors' Cognitive Dissonance Regarding Earning Announcement

Volume 31, Issue 3, 2024, Pages 573-597

10.22059/acctgrev.2024.375900.1008946

Parisa Faghihzadeh; Darush Foroghi; Narges Hamidian

Journal Entry Complexity Measurement and Anomaly Detection

Volume 31, Issue 3, 2024, Pages 598-634

10.22059/acctgrev.2024.379389.1008983

Amir Moradi; Hamideh Asnaashari; Mohammad Hossein Rohban; Mohammad Arabmzazr Yazdi; Mohammad Hossein Safarzadeh Bandari

Challenges and Opportunities of Implementing Inflation Accounting in Iran's Reporting Environment

Volume 31, Issue 2, 2024, Pages 182-221

10.22059/acctgrev.2024.365230.1008858

Peyman Amini; Amirmohammad Heidari

Journal Archive

Volume 32 (2025)

Volume 31 (2024)

Volume 30 (2023)

Volume 29 (2022)

Volume 28 (2021)

Volume 27 (2020)

Volume 26 (2019)

Volume 25 (2018)

Volume 24 (2017)

Volume 23 (2016)

Volume 22 (2015)

Volume 21 (2014)

Volume 20 (2013)

Volume 19 (2012)

Volume 18 (2011)

Volume 17 (2010)

Volume 16 (2009)

Volume 15 (2008)

Volume 14 (2007)

Volume 13 (2006)

Volume 12 (2005)

Volume 11 (2004)

Volume 10 (2003)

Volume 9 (2002)

Volume 8 (1999)

Volume 7 (1998)

Volume 6 (1997)

Volume 5 (1996)

Volume 4 (1995)

Volume 3 (1994)

Volume 2 (1993)

Volume 1 (1992)