Accounting and Auditing Review

Articles in Press: ALL Accepted Manuscript Corrected Proof

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

A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory

Volume 27, Issue 4, 2021, Pages 546-580

10.22059/acctgrev.2021.80473

Ghader Babaei; Asgar Pakmaram; Younes Badavar Nahandi; Nader Rezaei

Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process

Volume 29, Issue 3, 2022, Pages 546-585

10.22059/acctgrev.2022.337365.1008644

Ali Mohammad Khanaki; Ali Akbar Farzinfar; Mehdi Safari Gerayli; Meysam Arabzadeh

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

The Role of Visual Financial Ratios in Predicting Corporate Bankruptcy Using Convolutional Neural Network Models and Comparing them with Traditional Models

Volume 28, Issue 3, 2021, Pages 553-573

10.22059/acctgrev.2021.303960.1008384

Abbasali Haghparast; Alireza Momeni; Aziz Gord; Fardin Mansoori

Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance

Volume 30, Issue 3, 2023, Pages 560-589

10.22059/acctgrev.2023.361761.1008833

Bita Mashayekhi; Shadi Hasanzadeh; Milad Samavat; Saeideh Nazari

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

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

Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran

Volume 28, Issue 4, 2021, Pages 574-597

10.22059/acctgrev.2021.327616.1008582

Ghasem Blue; Seyyed Jalal Seyyedi; Soroush Ghazinoori; Farokh Barzide

The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings

Volume 27, Issue 4, 2021, Pages 581-603

10.22059/acctgrev.2021.80474

Mohsen Rashidi; Ebrahim Ebrahimi

Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector

Volume 29, Issue 4, 2023, Pages 586-606

10.22059/acctgrev.2022.305475.1008399

Mehrdad Jabary; Abbasali Pour Aghajan; Mohammad Mehdi Abbasian Freydouni

A Study on Audit Committees' Oversight of Internal Control over Financial Reporting

Volume 30, Issue 4, 2023, Pages 590-613

10.22059/acctgrev.2024.366016.1008861

Ali Ebrahimi Kordlar; Atena Khazen; Ali Mahmoudi

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

Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory

Volume 28, Issue 4, 2021, Pages 598-615

10.22059/acctgrev.2021.312927.1008460

Ali Saghafi; Seyed Mostafa Hasanzadeh Diva

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

Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints

Volume 27, Issue 4, 2021, Pages 604-623

10.22059/acctgrev.2021.80475

Nasim Shahmoradi

Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies

Volume 29, Issue 4, 2023, Pages 607-627

10.22059/acctgrev.2022.344438.1008695

Seyed Ali Hosseini; Fatemeh hamedi

Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization

Volume 30, Issue 4, 2023, Pages 614-658

10.22059/acctgrev.2023.363421.1008845

Mohammad Omid Akhgar; Zanyar Sajjadi; nader Rasooli kordestani

Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach

Volume 28, Issue 4, 2021, Pages 616-636

10.22059/acctgrev.2021.304162.1008397

Reza Hosseinipour; Mohammad Ali Bagherpour Velashani; Mahdi Moradi

A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development

Volume 27, Issue 4, 2021, Pages 624-648

10.22059/acctgrev.2021.80476

Mohammad Hossein Safarzadeh Bondari; Mohammad Arab Mazar Yzadi; Abbas Hooshmand Kashani

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

Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms

Volume 29, Issue 4, 2023, Pages 628-649

10.22059/acctgrev.2022.345031.1008698

Shokrollah Khajavi; Soraya Weysihesar; Ali Ghayouri Moghaddam

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

Modeling Accountant Whistle Blowing Intention

Volume 28, Issue 4, 2021, Pages 637-663

10.22059/acctgrev.2021.318426.1008513

Mohammad Javad Ramezani; Sahar Sepasi; Hossein Etemadi; Javad Rezazadeh

The Effect of CEO Narcissism on Voluntary Disclosure

Volume 27, Issue 4, 2021, Pages 649-671

10.22059/acctgrev.2021.80477

Shahnaz Mashayekh; Malihe Habibzade; Mahmood Hasanzade Kucho

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)