Accounting and Auditing Review

Articles in Press: ALL Accepted Manuscript Corrected Proof

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

Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals)

Volume 29, Issue 4, 2023, Pages 650-672

10.22059/acctgrev.2020.289096.1008272

Omid Faraji; Fakhroddin Mohammad Rezaei; Mehdi Khodakarami; Iman Soukhakian

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

The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency

Volume 30, Issue 4, 2023, Pages 659-683

10.22059/acctgrev.2024.364172.1008848

Batool Ismael Hasan; Mehdi Heydari; Hamzeh Didar

Auditor Characteristics and Audit Report Lag: A Meta-Analysis

Volume 28, Issue 4, 2021, Pages 664-690

10.22059/acctgrev.2021.317284.1008500

Mohammad Javad Zare Bahnamiri; Fatemeh Hasankhani

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

Calculating a Composite Index for Shareholders Protection

Volume 29, Issue 4, 2023, Pages 673-713

10.22059/acctgrev.2022.340434.1008661

Mohsen Faqih; Hossein Fakhari

A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values

Volume 30, Issue 4, 2023, Pages 684-724

10.22059/acctgrev.2023.360038.1008818

Seyed Ali Hosseini; Fatemeh Babaei

The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange

Volume 28, Issue 4, 2021, Pages 691-712

10.22059/acctgrev.2021.321143.1008538

Farzad Ghayour; Kobra Dehghan

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

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

The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory

Volume 28, Issue 4, 2021, Pages 713-738

10.22059/acctgrev.2021.314162.1008473

Mahnaz Molanazari; Mona Parsaei; Saeed Taghimollaee

Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress

Volume 29, Issue 4, 2023, Pages 714-737

10.22059/acctgrev.2023.344298.1008693

Mohammad Nazaripour; Babak Zakizadeh

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

Journal Archive

Volume 32 (2025)

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Volume 30 (2023)

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Volume 27 (2020)

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