Accounting and Auditing Review

Articles in Press: ALL Accepted Manuscript Corrected Proof

An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance

Volume 28, Issue 3, 2021, Pages 487-506

10.22059/acctgrev.2021.324265.1008560

Sasan Mehrani; Faezeh Mohammadi Oroojeh

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

Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage

Volume 27, Issue 4, 2021, Pages 495-522

10.22059/acctgrev.2021.80471

Mohsen Imeni; Abbas Ali Daryaei

An Empirical investigation of Inventory Stickiness

Volume 29, Issue 3, 2022, Pages 504-518

10.22059/acctgrev.2022.89476

Gholamreza Karami; Salman Beik Boshrouyeh; Zahra Taheri

Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange

Volume 30, Issue 3, 2023, Pages 506-531

10.22059/acctgrev.2023.347559.1008715

Mandana Taheri; Sina Ghobadi Aski

Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption

Volume 28, Issue 3, 2021, Pages 507-532

10.22059/acctgrev.2021.313990.1008470

Ali Namazian; Omid Pourheidari; Hadis Zeinali

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

Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification

Volume 29, Issue 3, 2022, Pages 519-545

10.22059/acctgrev.2022.331897.1008602

Reza Majidi; Negar Khosravipour; Elham Akhondzadeh Noughabi

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

Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran

Volume 27, Issue 4, 2021, Pages 523-545

10.22059/acctgrev.2021.80472

Jafar Babajani; Morteza Adlzadeh

Designing a Domain-specific Causal Model for Creative Accounting

Volume 30, Issue 3, 2023, Pages 532-559

10.22059/acctgrev.2023.351110.1008751

Farzaneh Mohammadi; Mehdi Safari Gerayli; Meysam Arabzadeh; Ali Akbar Farzinfar

Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran

Volume 28, Issue 3, 2021, Pages 533-552

10.22059/acctgrev.2021.319814.1008529

Ahad Hosseini; Saeed Jabbarzade Kangaarloye; Jamal Bahrisals; Rasol Sadi

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

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)