Accounting and Auditing Review

Accounting and Auditing Review

A
  • Adnan Hammood, Mohammed Feasibility of Utilizing Advanced Artificial Intelligence Technologies to Improve Auditing Processes in the Country [Volume 32, Issue 3, 2025, Pages 535-559]
  • Aflatooni, Abbas Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Alavi, Syed Mostafa Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
  • Alinezhad Sarokolaei, Mehdi A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • Amiri, Esmaeil Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators [Volume 32, Issue 3, 2025, Pages 459-485]
  • Amrolahi, Mohammad Reza The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors [Volume 32, Issue 4, 2025, Pages 787-820]
  • Ashtab, Ali Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Ashtab, Ali Feasibility of Utilizing Advanced Artificial Intelligence Technologies to Improve Auditing Processes in the Country [Volume 32, Issue 3, 2025, Pages 535-559]
  • Aslani, Zahra Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]
  • Azizzadeh Parikhani, Zahra The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors [Volume 32, Issue 4, 2025, Pages 787-820]
B
  • Bagheri, Hasan Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing [Volume 32, Issue 4, 2025, Pages 691-714]
  • Bagherzadeh Golmakani, Zahra Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective [Volume 32, Issue 4, 2025, Pages 624-650]
  • Barari Nokashti, Soghra Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach [Volume 32, Issue 3, 2025, Pages 591-623]
  • Bazzaz zadeh Torbati, Hamid Reza Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective [Volume 32, Issue 4, 2025, Pages 624-650]
  • Beik Boshroueyh, Salman Investigating the Impact of Disclosing Internal Control Weaknesses on Labor Investment Efficiency [Volume 32, Issue 3, 2025, Pages 486-507]
  • Blue, Ghasem Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]
  • Botsheken, Mohammad Hashem A Model for Asset Quality Review in Iranian Banks [Volume 32, Issue 4, 2025, Pages 870-892]
D
  • Dana, Mohammad Mehdi A Model for Asset Quality Review in Iranian Banks [Volume 32, Issue 4, 2025, Pages 870-892]
  • Dastgir, Mohsen Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing [Volume 32, Issue 4, 2025, Pages 691-714]
  • Didar, Hamzeh Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Didar, Hamzeh Board Characteristics and the Key Role of a High-Quality Labor in Enhancing Financial Reporting Quality [Volume 32, Issue 3, 2025, Pages 560-590]
E
  • Ebrahimi Kordlar, Ali Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Entezari, Rashid Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective [Volume 32, Issue 4, 2025, Pages 624-650]
  • Eshaghi, Golnaz Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [Volume 32, Issue 3, 2025, Pages 432-458]
  • Eskandar, Hoda Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
  • Esmailikia, Ghareibeh Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
F
  • Farajzadeh Dehkordi, Hassan Managerial Ability and the Tone of Emphasis of Matter Paragraphs in Auditor Reports: A Natural Language Processing Approach [Volume 32, Issue 2, 2025, Pages 343-371]
  • Fathinia, Hosna Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
  • Fazlzadeh, Alireza A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
G
  • Ganji, HamidReza The Impact of State Ownership and Audit Quality on the Relationship between Disclosure of Internal Control Weaknesses and Accruals Quality [Volume 32, Issue 4, 2025, Pages 757-786]
  • Ghazinoori, Soroush Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
H
  • Hadiyan, Seyyed Amin Theory of Mind, Auditor Professional Skepticism, and Audit Quality [Volume 32, Issue 4, 2025, Pages 821-844]
  • Hajipour, Hassan Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Hamidian, Narges Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [Volume 32, Issue 3, 2025, Pages 432-458]
  • Hashemi, Seyed Abbas Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [Volume 32, Issue 3, 2025, Pages 432-458]
  • Hedayati Bilondi, Ali Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Hekmat, Hanieh The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]
  • Heydari, Mehdi Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Hosseinzadeh, Sohrab Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
K
  • Kazemi, Mozhgan The Impact of State Ownership and Audit Quality on the Relationship between Disclosure of Internal Control Weaknesses and Accruals Quality [Volume 32, Issue 4, 2025, Pages 757-786]
  • Kazemioloum, Mahdi Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Khorramdel Masouleh, Zahra 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]
  • Khotanlou, Mohsen Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
M
  • Mansourfar, Gholamreza Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Mansourfar, Gholamreza Board Characteristics and the Key Role of a High-Quality Labor in Enhancing Financial Reporting Quality [Volume 32, Issue 3, 2025, Pages 560-590]
  • Mashayekhi, Bita The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors [Volume 32, Issue 4, 2025, Pages 787-820]
  • Mawlood Salman Alatabi, Abdalbaqir Board Characteristics and the Key Role of a High-Quality Labor in Enhancing Financial Reporting Quality [Volume 32, Issue 3, 2025, Pages 560-590]
  • Mehrabanpour, Mohammadreza A Model for Asset Quality Review in Iranian Banks [Volume 32, Issue 4, 2025, Pages 870-892]
  • Mehrazeen, Alireza Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective [Volume 32, Issue 4, 2025, Pages 624-650]
  • Meshki Miavaghi, Mehdi Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach [Volume 32, Issue 3, 2025, Pages 591-623]
  • Moghdam, Hossien Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
  • Moghimi, Fatemeh The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • MohammadRezaei, Fakhroddin A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]
  • Mohammadzadeh, Masoud Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
  • Moradi, Mohammad Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
  • Moshashaei, Seyed Mohammad Auditors' Internal Locus of Control and Professional Commitment: Does Psychological Well-being Matter? [Volume 32, Issue 2, 2025, Pages 372-391]
  • Movaffagh, Samira The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]
N
  • Naderi, Mohammad Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Namazi, Mohammad The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • Namazi, Navid Reza 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]
  • Nazari, Saeideh Investigating the Impact of Disclosing Internal Control Weaknesses on Labor Investment Efficiency [Volume 32, Issue 3, 2025, Pages 486-507]
  • Nazemi, Amin 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]
  • Noorhosseini Niyaki, Seyyed Hossein Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach [Volume 32, Issue 3, 2025, Pages 591-623]
O
  • Oskou, Vahid Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators [Volume 32, Issue 3, 2025, Pages 459-485]
P
  • Panahi Dorcheh, Mehrdad Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Piri, Parviz Feasibility of Utilizing Advanced Artificial Intelligence Technologies to Improve Auditing Processes in the Country [Volume 32, Issue 3, 2025, Pages 535-559]
  • Pouryousof, Azam The Fraud Diamond and Abnormal Managerial Tone [Volume 32, Issue 3, 2025, Pages 508-534]
R
  • Rahimian, Nezamoddin Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
  • Rahmani, Ali The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]
  • Ramezani, Mohammad Mahdi Investigating the Impact of Disclosing Internal Control Weaknesses on Labor Investment Efficiency [Volume 32, Issue 3, 2025, Pages 486-507]
  • Rezazadeh, Javad Theory of Mind, Auditor Professional Skepticism, and Audit Quality [Volume 32, Issue 4, 2025, Pages 821-844]
S
  • Saedi, Rahman Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing [Volume 32, Issue 4, 2025, Pages 691-714]
  • Safaei, Mahdi A Topic Modeling Approach to Analyzing Sustainability Research in Accounting [Volume 32, Issue 4, 2025, Pages 715-756]
  • Saghafi, Mahdi The Fraud Diamond and Abnormal Managerial Tone [Volume 32, Issue 3, 2025, Pages 508-534]
  • Salimi, Mohammad Javad Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Seyedzadeh Koh Kamar, Seyed Ahmad A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • Shekarkhah, Javad Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
T
  • Taheri, Zahra A Topic Modeling Approach to Analyzing Sustainability Research in Accounting [Volume 32, Issue 4, 2025, Pages 715-756]
Z
  • Zeynali, Mehdi A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]