Financial Accounting Research

Main Subjects = special

Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement

Articles in Press, Accepted Manuscript, Available Online from 11 April 2026

10.22108/far.2026.147642.2193

Fahime Ebrahimi; Kazem Shamsadini

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The Analysis of Peer Effects in Environmental, Social, and Governance (ESG) Disclosure: The Moderating Role of Firm Performance

Articles in Press, Accepted Manuscript, Available Online from 04 May 2026

10.22108/far.2026.147055.2172

Hamed Parvizikia; Narges Hamidian; Daruosh Foroghi; Hasan Fattahi Nafchi

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Impact of Difficulty Financial Report Readability on Equity Mispricing: The Moderating Role of Majority Real Shareholders Ownership and Institutional Ownership

Articles in Press, Accepted Manuscript, Available Online from 13 May 2026

10.22108/far.2026.147296.2180

Hasan FattahiNafchi

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Economic Uncertainty and Financial Reporting Readability

Volume 17, Issue 4, January 2026, Pages 1-12

10.22108/far.2025.145118.2128

Ali Rahmani; Hanieh Hekmat; Nasrin Varmaziar

Board Network and Accounting Conditional Conservatism

Volume 17, Issue 4, January 2026, Pages 13-26

10.22108/far.2026.147271.2177

Shadi Hoseini; ًReza Taghizadeh

The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints

Volume 17, Issue 4, January 2026, Pages 27-38

10.22108/far.2025.146600.2161

Noor Aljomaili; Narges Hamidian; Alireza Rahrovi Dastjerdi

Reviewing the Gender in Auditing Literature: A Bibliometric Analysis

Volume 17, Issue 4, January 2026, Pages 39-52

10.22108/far.2026.148159.2203

Amin Rostami; Eman Momeni; Majid Taat

The Impact of Personality Traits on Investment Decisions: The Mediating Role of Belief about Tail Events, Extrapolative Beliefs, and Expectations

Volume 17, Issue 2, December 2025, Pages 1-36

10.22108/far.2026.145784.2138

ghazal sadeghi yakhdani; Zohre Arefmanesh; Mahdi Shomalie Ahmadabadi

A Systematic Review of the Literature on Evaluating the Performance of Independent Auditors with a Meta-Synthesis Approach

Volume 17, Issue 3, December 2025, Pages 1-34

10.22108/far.2026.145924.2140

Mohammad Solgi; Mojtaba Alifamian

Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making

Volume 17, Issue 3, December 2025, Pages 35-76

10.22108/far.2025.146684.2162

Noori Zeynab; Mohammadreza Abdoli; Maryam Shahri; Hasan Valiyan; Fatah Behzadiyan

Examining the Impact of CEO Media Coverage on Firm Value: The Mediating Role of Cash Holdings

Volume 17, Issue 2, December 2025, Pages 37-66

10.22108/far.2025.146054.2144

Mahdi Saghafi

Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting

Volume 17, Issue 2, December 2025, Pages 67-108

10.22108/far.2026.147680.2195

mohammadhosein setayesh; Marzieh Yousefinejad; mina sadeghi

Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions

Volume 17, Issue 3, December 2025, Pages 77-120

10.22108/far.2026.146268.2150

Alireza Masoumirad; Mehdi Safari Gerayli; javad Ramezani; Khalilpour Mehdi

The Effect of Sustainability Reporting on Investment Sensitivity to Internal Cash Flow

Volume 17, Issue 2, December 2025, Pages 109-124

10.22108/far.2026.145508.2134

Fatemeh Kamranian Marnani; Amir Hossein Eshaghi

The moderating role of the probability of earnings manipulation on the relationship between financing constraints and accounting information quality

Volume 17, Issue 3, December 2025, Pages 121-154

10.22108/far.2026.146366.2155

fatemeh yousefzadeh; farzad ghayour; hamzeh didar

Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change?

Volume 17, Issue 2, December 2025, Pages 125-168

10.22108/far.2026.146701.2165

yasser shirzadi; kaveh parandin; Abdollah Taki; Fateme Alimirzaee

The Investigation Effect of Slack Resources on Profitability with an Emphasis on the Size Factor of Companies

Volume 17, Issue 1, July 2025, Pages 1-32

10.22108/far.2025.144859.2122

Ahmad Murad Hasan; Pari Chalaki; Ali Ashtab

The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence

Volume 17, Issue 1, July 2025, Pages 33-62

10.22108/far.2025.143071.2073

Hamideh Asnaashari; Vahid Mennati; Amir Hossein Foroughi

CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages

Volume 17, Issue 1, July 2025, Pages 63-94

10.22108/far.2025.144652.2117

Mahdi Kazemioloum; Mohsen Khotanlou; Haniye Farsi Moadab

Comparative Meta-Analysis of Arbitrage Opportunities in Option Pricing Models: Evidence from Black-Scholes, Heston, and Binomial Models

Volume 17, Issue 1, July 2025, Pages 95-128

10.22108/far.2025.146118.2145

Maedeh Alsadat Mahmoudian; Abdolmajid Abdolbaghi Ataabadi; Saed Aghasi

Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness

Volume 17, Issue 1, July 2025, Pages 129-154

10.22108/far.2025.145331.2130

Mohammad Amin Harizavi; Seyed Ali Vaez; Amir Hossein Montazer Hojat; Mohammad Hossein Ghalambor

The Impact of Retail Investors' Attention on Stock Liquidity over Different Time Horizons

Volume 16, Issue 4, May 2025, Pages 1-14

10.22108/far.2024.142460.2065

Naser Izadinia; Alireza Rahrovi Dastjerdi; Hamed Marzian

Examining the Interactive Effect of Digital Transformation on Explaining the Relationship Between Managerial Overconfidence and Corporate Innovation

Volume 16, Issue 4, May 2025, Pages 15-26

10.22108/far.2025.144480.2109

Mehdi Khorramabadi

Cognitive Dissonance in Investors' Reactions to Earnings News: The Moderating Role of Liquidity, Financial Reporting Credibility, and Earnings Sustainability

Volume 16, Issue 4, May 2025, Pages 27-40

10.22108/far.2025.144682.2119

Parisa Faghihzadeh; Narges Hamidian

The Effect of Cost Stickiness on Peer-Based Valuation in Tehran Stock Exchange

Volume 16, Issue 4, May 2025, Pages 41-54

10.22108/far.2025.145243.2129

Mohammad Rasool Rahnavard; Ali Ebrahimi Kordlar

Journal Archive

Volume 17 (2025)

Volume 16 (2024)

Volume 15 (2023)

Volume 14 (2022)

Volume 13 (2021)

Volume 12 (2020)

Volume 11 (2019)

Volume 10 (2018)

Volume 9 (2017)

Volume 8 (2016)

Volume 7 (2015)

Volume 6 (2014)

Volume 5 (2013)

Volume 4 (2012)

Volume 3 (2011)

Volume 2 (2010)

Volume 1 (2010)