Financial Accounting Research

Main Subjects = special

The Impact of Managerial Overconfidence on Expenses Classification Shifting: The Moderating Role of Comparability of Financial Statements

Volume 16, Issue 1, March 2024, Pages 109-130

10.22108/far.2024.142152.2058

Farshid Riahi Dorcheh; Iraj Torabi

The Impact of Audit Committee Characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: Evidence from Iran

Volume 15, Issue 4, February 2024, Pages 1-32

10.22108/far.2024.139031.2011

Hamed Abdoli Mahmudabad; Omid Faraji

Moderating Effect of Earning Quality and Audit Quality on the Relationship between Readability of Financial Reporting and Cost of Financing in Firms Listed in Tehran Stock Exchange

Volume 15, Issue 4, February 2024, Pages 33-58

10.22108/far.2024.139427.2002

Mandana Taheri; Ghazaleh Sheikhzadeh

Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts

Volume 15, Issue 4, February 2024, Pages 59-84

10.22108/far.2024.140864.2037

Hassan Badri Gamchi; Mohammad Hassani

The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance

Volume 15, Issue 4, February 2024, Pages 85-108

10.22108/far.2024.137584.1968

Navid Reza Namazi; Hassan Esmaeilpour; Bashir Kazemi Hafdani

Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections

Volume 15, Issue 4, February 2024, Pages 109-130

10.22108/far.2024.140493.2033

Behrang Parsafard; Sohrab Osta; Hadi Sheikhi

Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals)

Volume 15, Issue 4, February 2024, Pages 131-154

10.22108/far.2024.142065.2056

Ali Hadavi; Esfandiar Malekian; Gholamreza Rezaei

Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure

Volume 15, Issue 3, November 2023, Pages 1-28

10.22108/far.2023.138880.1992

Soheila Lashgarara; Vali Khodadadi; Esmaeil Mazaheri; Mohammad Ayati Mehr

Public Accountability in Audit Firms: Exploring Auditors' Perspectives

Volume 15, Issue 3, November 2023, Pages 29-52

10.22108/far.2023.137394.1961

Hamideh Asnaashari; Behzad Beygpanah

A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity

Volume 15, Issue 3, November 2023, Pages 53-74

10.22108/far.2024.139765.2014

Ali Asghar Anvary Rostamy

Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran

Volume 15, Issue 3, November 2023, Pages 75-102

10.22108/far.2024.140234.2028

Ehsan Hamze; Manijeh Ramsheh

Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory

Volume 15, Issue 3, November 2023, Pages 103-128

10.22108/far.2024.140298.2029

Fahime Ebrahimi; Amin Rostami

The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed

Volume 15, Issue 3, November 2023, Pages 129-156

10.22108/far.2024.140909.2038

Naser Izadinia; Hasan FattahiNafchi

The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness

Volume 15, Issue 2, August 2023, Pages 1-32

10.22108/far.2023.138417.1985

mohammadhosein setayesh; Marzieh Yousefinezhad

The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty

Volume 15, Issue 2, August 2023, Pages 33-64

10.22108/far.2023.138881.1993

Mojdeh Derakhshan; Mohammad Hosein Safarzadeh; Gholam Hosein Asadi; Abbas Raad

The effect of Institutional Investors’ Distraction on the stickiness of the board of directors' compensation with an emphasis on management's overconfidence

Volume 15, Issue 2, August 2023, Pages 65-88

10.22108/far.2023.137391.1960

Rahim Bonabi Ghadim; Seyed Ali vaez

Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review

Volume 15, Issue 2, August 2023, Pages 89-112

10.22108/far.2023.137466.1964

Sohrab Osta; Vahid Hasanbeigy

The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern

Volume 15, Issue 2, August 2023, Pages 113-140

10.22108/far.2024.139824.2019

Seyed Hesam Vaghfi; Mohamad Reza Sabz Alipoor; Seyed Ehsan Hosseini; Zeynab Nourbakhsh Hosseiny

Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach)

Volume 15, Issue 2, August 2023, Pages 141-157

10.22108/far.2023.138702.1988

Shahram Shafiei; Abdoreza Mohseni; Mostafa Ghasemi

The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism

Volume 15, Issue 1, May 2023, Pages 1-20

10.22108/far.2023.137522.1966

Amin Hajannejad; Alireza Rahrovi Dastjerdi; Seyed Mohsen Alavizadeh

The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance

Volume 15, Issue 1, May 2023, Pages 21-48

10.22108/far.2024.139044.1995

Mansour Sadeghi Hosnijeh; Kazem Shamsaddini; Alireza Rahimi

The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis

Volume 15, Issue 1, May 2023, Pages 49-72

10.22108/far.2023.138876.1991

Mohammad Nazaripour; Babak Zakizadeh

Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests

Volume 15, Issue 1, May 2023, Pages 73-98

10.22108/far.2023.138946.1994

Samaneh Noraniazad; Abdolrasoul Rahmanian Koushkaki

The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange

Volume 15, Issue 1, May 2023, Pages 99-124

10.22108/far.2023.136641.1953

Saeid Yadegari; Maedeh Ranjbar Zahrani

Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach

Volume 15, Issue 1, May 2023, Pages 125-148

10.22108/far.2023.137794.1973

Mehrdad Daghighi Masouleh; Masood Fooladi; Maryam Farhadi; Mahnam Molaei

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)