Accounting and Auditing Review

Articles in Press: ALL Accepted Manuscript Corrected Proof

The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect

Volume 28, Issue 1, 2021, Pages 135-160

10.22059/acctgrev.2021.300584.1008372

Gholamreza Kordestani; Hossein Rajabdorri

Audit Fees: The Role of Regulation of Audit Services Fees

Volume 29, Issue 1, 2022, Pages 146-172

10.22059/acctgrev.2021.317058.1008498

Mehdi Yari; Fakhroddin MohammadRezaei; Reza Gholami Jamkarani; Omid Faraji

Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran

Volume 30, Issue 1, 2023, Pages 149-190

10.22059/acctgrev.2023.350559.1008745

Mohammad Namazi; Sasan Khademi

The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession

Volume 27, Issue 2, 2020, Pages 154-179

10.22059/acctgrev.2020.291564.1008294

Hamed Arad; Seyyed Mohammad Moshashaee; Delara Eskandari

Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran

Volume 31, Issue 1, 2024, Pages 154-181

10.22059/acctgrev.2024.369541.1008892

Mohammad Hosein Ghaemi; Melika Baraz; Monire Shahsavand

Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method

Volume 28, Issue 1, 2021, Pages 161-180

10.22059/acctgrev.2021.313117.1008463

Zohreh Mirmohammadi; Abdolreza Talaneh

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

An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic

Volume 29, Issue 1, 2022, Pages 173-212

10.22059/acctgrev.2022.202055.1008490

Mojtaba Ghanbarzadeh; Afsane Moradian

Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities

Volume 27, Issue 2, 2020, Pages 180-201

10.22059/acctgrev.2020.303035.1008376

Yasser Rezaei Pitenoei; Mehdi Safari Gerayli; Hasan Valiyan

Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments

Volume 28, Issue 2, 2021, Pages 181-205

10.22059/acctgrev.2021.316569.1008492

Mohsen Ebrahimi; Mohammadreza Vatanparast; Farzin Rezaei; Fazel Mohammadi Nodeh

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

Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay

Volume 30, Issue 1, 2023, Pages 191-208

10.22059/acctgrev.2023.345880.1008707

Azam Valizadeh Larijani; Fahimeh Hasani

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 Impact of the Annual Report Readability on the Audit Engagement Risk Measures

Volume 27, Issue 2, 2020, Pages 202-230

10.22059/acctgrev.2020.299740.1008366

Mahdi Kazemiolum; Mostafa Abdi; Hasan Zalaghi; Hossein Jalalvand

The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality

Volume 28, Issue 2, 2021, Pages 206-225

10.22059/acctgrev.2021.317660.1008505

Hoda Eskandar; Amin Bolori

Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context

Volume 30, Issue 2, 2023, Pages 209-238

10.22059/acctgrev.2023.352763.1008771

Samira Joudi; Gholamreza Mansourfar; Saeid Homayoun; Zabihollah Rezaee

Accountability of Audit Firms: Content Analysis Method

Volume 29, Issue 2, 2022, Pages 213-241

10.22059/acctgrev.2021.329236.1008590

Behzad Beygpanah; Hamideh Asnaashari; Abbas Hoshi; Gholam Hossein Assadi

The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows

Volume 31, Issue 2, 2024, Pages 222-258

10.22059/acctgrev.2024.367878.1008877

Ali Asghar Anvary Rostamy; Maryam Bazyar

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

The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry

Volume 28, Issue 2, 2021, Pages 226-247

10.22059/acctgrev.2021.308398.1008421

Mahnaz Eslamdoost; Rostam Ranjbar Navi; Hassan Chenari

Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model

Volume 27, Issue 2, 2020, Pages 231-257

10.22059/acctgrev.2020.304012.1008385

Mahdieh Kamran; Gholamhosein Assadi; Hamideh Asna Ashari

The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums

Volume 30, Issue 2, 2023, Pages 239-261

10.22059/acctgrev.2023.351045.1008757

Mohamad Rouhi; Negar Khosravipour; Ali Esmaeilzade

Corporate Characteristics and Aggressive Financial Reporting

Volume 29, Issue 2, 2022, Pages 242-263

10.22059/acctgrev.2022.330927.1008597

Saeedeh Peyvandi

Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints

Volume 28, Issue 2, 2021, Pages 248-273

10.22059/acctgrev.2021.322165.1008545

Mohammad Osoolian; Elnaz Tajvidi; Yasaman Pazouki

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 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)