Accounting and Auditing Review

Main Subjects = بررسی های حسابداری و حسابرسی

Climate-Related Sustainability Reporting in Iran’s Steel Industry: An Economic and Environmental Approach

Volume 33, Issue 1, 2026, Pages 1-23

10.22059/acctgrev.2025.387157.1009056

Seyed Shahriar Bouzarjomehri; Sasan Mehrani; Saeid Homayoun

Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection

Volume 33, Issue 1, 2026, Pages 24-51

10.22059/acctgrev.2025.401146.1009147

Shadi Hasanzadeh; Kadije Eslami; Mana Farahi

The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism

Volume 33, Issue 1, 2026, Pages 52-86

10.22059/acctgrev.2025.397530.1009125

Mohammad Javad Zare Bahnamiri; Reza Roumiani

Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach

Volume 33, Issue 1, 2026, Pages 87-127

10.22059/acctgrev.2025.392702.1009091

Mohammad Salari Abarghoei; Nasim Shahmoradi; Akram Taftiyan

Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory

Volume 33, Issue 1, 2026, Pages 128-158

10.22059/acctgrev.2025.401138.1009146

Tabandeh Salehi; Shokrollah Khajavi

Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure

Volume 33, Issue 1, 2026, Pages 159-185

10.22059/acctgrev.2025.396280.1009113

Seyed Mohammad Moghimi; Saied Samiie; Mohammad Hosein Bojari Sefat

Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange

Volume 33, Issue 1, 2026, Pages 186-221

10.22059/acctgrev.2025.381472.1009005

Ali Namaki; Moslem Peymany Foroushany; Mansur Dehghani Ashkezari

Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective

Volume 32, Issue 4, 2025, Pages 624-650

10.22059/acctgrev.2025.383788.1009030

Rashid Entezari; Alireza Mehrazeen; Hamid Reza Bazzaz zadeh Torbati; Zahra Bagherzadeh Golmakani

The Impact of Management Accounting Practices on Firm Value Creation: The Role of Contingency Factors and Institutional Investors

Volume 32, Issue 4, 2025, Pages 651-690

10.22059/acctgrev.2025.385557.1009046

Zahra Khorramdel Masouleh; Amin Nazemi; Navid Reza Namazi

Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing

Volume 32, Issue 4, 2025, Pages 691-714

10.22059/acctgrev.2025.383716.1009029

Mohsen Dastgir; Rahman Saedi; Hasan Bagheri

A Topic Modeling Approach to Analyzing Sustainability Research in Accounting

Volume 32, Issue 4, 2025, Pages 715-756

10.22059/acctgrev.2025.397353.1009123

Zahra Taheri; Mahdi Safaei

The Impact of State Ownership and Audit Quality on the Relationship between Disclosure of Internal Control Weaknesses and Accruals Quality

Volume 32, Issue 4, 2025, Pages 757-786

10.22059/acctgrev.2025.386683.1009055

HamidReza Ganji; Mozhgan Kazemi

The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors

Volume 32, Issue 4, 2025, Pages 787-820

10.22059/acctgrev.2025.391729.1009083

Bita Mashayekhi; Zahra Azizzadeh Parikhani; Mohammad Reza Amrolahi

Theory of Mind, Auditor Professional Skepticism, and Audit Quality

Volume 32, Issue 4, 2025, Pages 821-844

10.22059/acctgrev.2025.394076.1009094

Seyyed Amin Hadiyan; Javad Rezazadeh

Determinants of Financial Statement Audit Contract Allocation and Auditor Independence

Volume 32, Issue 4, 2025, Pages 845-869

10.22059/acctgrev.2025.391235.1009089

Masoud Mohammadzadeh; Syed Mostafa Alavi; Nezamoddin Rahimian; Hossien Moghdam

A Model for Asset Quality Review in Iranian Banks

Volume 32, Issue 4, 2025, Pages 870-892

10.22059/acctgrev.2025.400079.1009136

Mohammad Mehdi Dana; Mohammadreza Mehrabanpour; Mohammad Hashem Botsheken

Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows

Volume 32, Issue 3, 2025, Pages 432-458

10.22059/acctgrev.2025.381351.1009004

Golnaz Eshaghi; Seyed Abbas Hashemi; Narges Hamidian

Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators

Volume 32, Issue 3, 2025, Pages 459-485

10.22059/acctgrev.2025.386394.1009051

Esmaeil Amiri; Vahid Oskou

Investigating the Impact of Disclosing Internal Control Weaknesses on Labor Investment Efficiency

Volume 32, Issue 3, 2025, Pages 486-507

10.22059/acctgrev.2025.384758.1009040

Salman Beik Boshroueyh; Mohammad Mahdi Ramezani; Saeideh Nazari

The Fraud Diamond and Abnormal Managerial Tone

Volume 32, Issue 3, 2025, Pages 508-534

10.22059/acctgrev.2025.377368.1008962

Azam Pouryousof; Mahdi Saghafi

Feasibility of Utilizing Advanced Artificial Intelligence Technologies to Improve Auditing Processes in the Country

Volume 32, Issue 3, 2025, Pages 535-559

10.22059/acctgrev.2025.391837.1009085

Mohammed Adnan Hammood; Parviz Piri; Ali Ashtab

Board Characteristics and the Key Role of a High-Quality Labor in Enhancing Financial Reporting Quality

Volume 32, Issue 3, 2025, Pages 560-590

10.22059/acctgrev.2025.380922.1009001

Abdalbaqir Mawlood Salman Alatabi; Hamzeh Didar; Gholamreza Mansourfar

Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach

Volume 32, Issue 3, 2025, Pages 591-623

10.22059/acctgrev.2025.386568.1009052

Seyyed Hossein Noorhosseini Niyaki; Mehdi Meshki Miavaghi; Soghra Barari Nokashti

Management Accounting Framework in Small and Medium Enterprises in Iran

Volume 32, Issue 2, 2025, Pages 224-252

10.22059/acctgrev.2025.380023.1008987

Ali Ebrahimi Kordlar; Hassan Hajipour

Are Audit Firm Revenues Indicators of Their Audit Quality?

Volume 32, Issue 2, 2025, Pages 253-283

10.22059/acctgrev.2022.336150.1008637

Sohrab Hosseinzadeh; Mohammad Moradi; Hoda Eskandar

Journal Archive

Volume 33 (2026)

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)