Financial Accounting Research

Main Subjects = special

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

The Effect of Internal Audit Performance on Reducing Perceived Risk

Volume 14, Issue 4, January 2023, Pages 1-28

10.22108/far.2023.136209.1945

Vahid Mennati; Omid Barzegari

Analyzing the users` expectations gap of financial reporting information

Volume 14, Issue 4, January 2023, Pages 29-58

10.22108/far.2023.136404.1950

Shoaib Rezaie; Gholamreza Kordestani; Mohammad Hosein Ghaemi; Abbasali Daryaei

Industry Competition and Corporate Social Responsibility Reporting

Volume 14, Issue 4, January 2023, Pages 59-82

10.22108/far.2023.137828.1975

Karrar Firas Hadi Magsoosi; Gholamreza Mansourfar; Hamzeh Didar

Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view

Volume 14, Issue 4, January 2023, Pages 83-108

10.22108/far.2023.138409.1984

Esmaeil Akhlaghi Yazdinejad; Mostafa Shamsoddini

The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory

Volume 14, Issue 4, January 2023, Pages 109-136

10.22108/far.2023.135904.1941

sedigheh taziki; Ali Khozein; Mansour Garkaz; Alireza Matoufi

Investigating the relationship between profit management and the composition of the board of directors with profit continuity in companies listed on the Tehran Stock Exchange

Volume 14, Issue 4, January 2023, Pages 137-158

10.22108/far.2023.137545.1967

Shahnaz Mashayekh; parvin pourfakhrian

Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership

Volume 14, Issue 3, January 2023, Pages 1-26

10.22108/far.2022.132070.1846

Dariush Foroghi; Zahra Heidary Sureshjani

The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process

Volume 14, Issue 2, January 2023, Pages 1-26

10.22108/far.2022.134600.1907

Behrooz Badpa; Sohrab Osta; Vahid Hasanbeigy

Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach

Volume 14, Issue 3, January 2023, Pages 27-58

10.22108/far.2021.125725.1688

Sedighe Azizi; Hossein Jokar

Presenting the utility of consolidated financial reporting using structural equations

Volume 14, Issue 3, January 2023, Pages 59-84

10.22108/far.2023.135570.1930

AmirReza Khani Zalan; Rezvan Hejazi; Mohammad Hossein Ranjbar; Hojat Allah Salari

The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy

Volume 14, Issue 2, January 2023, Pages 63-90

10.22108/far.2022.133847.1890

Rahim bonabi ghadim; Seyed Ali Vaez; Ramin Ensani

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)