Accounting and Auditing Review

Articles in Press: ALL Accepted Manuscript Corrected Proof

Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion

Volume 30, Issue 3, 2023, Pages 432-450

10.22059/acctgrev.2023.357305.1008802

Mohsen Rashidi

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

Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran

Volume 28, Issue 3, 2021, Pages 435-459

10.22059/acctgrev.2020.303615.1008380

Zahra Teymoori; Seyyed Abbas Hashemi; Hadi Amiri

Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach)

Volume 29, Issue 3, 2022, Pages 447-474

10.22059/acctgrev.2021.318924.1008520

Arash Tahriri; Soheil Mohamad Hasanzadeh

Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition

Volume 30, Issue 3, 2023, Pages 451-480

10.22059/acctgrev.2023.361278.1008827

Seyed Reza Seyed Nezhad Fahim; Hamed Arad

The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability

Volume 27, Issue 3, 2020, Pages 454-472

10.22059/acctgrev.2020.302232.1008377

Azam Valizadeh Larijani; Seyed Ali Hosseini; Mahsa Tahmasebi Ashtiyani

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

The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory

Volume 28, Issue 3, 2021, Pages 460-486

10.22059/acctgrev.2021.317347.1008501

Tabandeh Salehi; Amin Nazemi

The Impact of Religiosity on the Quality of Voluntary Accounting Disclosure: The Mediating Role of Managerial Narcissism

Volume 31, Issue 3, 2024, Pages 461-491

10.22059/acctgrev.2024.367669.1008872

Najmeh Daneshmandi; Iman Zare

The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry

Volume 27, Issue 3, 2020, Pages 473-494

10.22059/acctgrev.2020.303951.1008383

Majid Hashemi Dehchi; Naser Izadinia; Hadi Amiri

Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector

Volume 29, Issue 3, 2022, Pages 475-503

10.22059/acctgrev.2022.313694.1008467

Mohammad Solgi; Ehsan Ghahraei

The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence

Volume 30, Issue 3, 2023, Pages 481-505

10.22059/acctgrev.2023.351221.1008755

Saeid Samimi

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

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

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)