Main Subjects = special
Number of Articles: 207
The Analysis of Peer Effects in Environmental, Social, and Governance (ESG) Disclosure: The Moderating Role of Firm Performance

Articles in Press, Corrected Proof, Available Online from 04 May 2026

10.22108/far.2026.147055.2172

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

Predicting corporate financial distress based on quantitative and qualitative information of annual report using text mining techniques

Articles in Press, Corrected Proof, Available Online from 10 August 2026

10.22108/far.2026.148955.2224

Sohrab Osta; Mojtaba Alifamian; Mohammad Marfou; Behrang Parsafard

Algorithmic Accounting: Embedding Recognition and Trust into the Transaction Infrastructure; Oil and gas industry case study

Articles in Press, Accepted Manuscript, Available Online from 10 August 2026

10.22108/far.2026.148858.2222

Naser Izadinia; Mahdi Safaei

Crisis, Conservatism and Performance in Emerging Economies: Dark or Light Side Puzzle?

Articles in Press, Accepted Manuscript, Available Online from 02 September 2026

10.22108/far.2026.148154.2202

shokrollah khajavi; Pedram Azizi; Yasin Fattahi; Fateme Moghimi

Examining the Effect of Organizational Capital on Financial Statement Comparability: The Moderating Role of Agency Problems

Articles in Press, Accepted Manuscript, Available Online from 07 September 2026

10.22108/far.2026.148705.2216

بیک بشرویه Beik Boshrouyeh; Mojgan Darvish Abyaneh

The Relationship between ESG Performance and the Readability of Financial Reports: The Moderating Roles of Corporate Reputation and Media Coverage

Articles in Press, Accepted Manuscript, Available Online from 28 September 2026

10.22108/far.2026.148978.2226

Maryam Kazemizadeh Farnoud; Younes Badavar Nahand

Testing Capital Asset Pricing Models with Single Stocks: An Instrumental Variable Approach

Volume 18, Issue 1, September 2026, Pages 45-78

10.22108/far.2026.148364.2210

Mehdi Khorramabadi; Seyede Zahra Mirashrafi; Mona Mirrezaie

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

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

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

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

Financial Accounting Research

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