Financial Accounting Research

Main Subjects = special

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

View Article

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

View Article

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

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

10.22108/far.2026.148955.2224

sohrab osta; Mojtaba Alifamian; Mohammad Marfou; Behrang Parsafard

View Article

Designing and Validating a Framework for Measuring Researchers' Satisfaction with Peer Review Quality and Providing Recommendations for Improvement

Articles in Press, Accepted Manuscript, Available Online from 25 August 2026

10.22108/far.2026.148337.2208

Gholamreza Kordestani; Hossein Rajabdorri

View Article

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

View Article

Applying the Best-Worst Method in Ranking the Factors Affecting the Occurrence of Fraud in Financial Statements Based on the Fraud Hexagon Theory

Volume 18, Issue 1, September 2026, Pages 1-44

10.22108/far.2026.148347.2209

Navid Reza Namazi; Marzieh Yousefinezhad

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

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

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

Volume 17, Issue 4, January 2026, Pages 53-62

10.22108/far.2026.147642.2193

Fahime Ebrahimi; Kazem Shamsadini

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

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

Volume 17, Issue 3, December 2025, Pages 155-184

10.22108/far.2026.147296.2180

Hasan Fattahi Nafchi

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

Journal Archive

Volume 18 (2026)

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)