Financial Accounting Research

Main Subjects = special

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

Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu

Volume 14, Issue 3, January 2023, Pages 85-118

10.22108/far.2023.136416.1951

Mojdeh Derakhshan; Mohammad Hossein Safarzadeh; Gholam Hossein Assadi; Abbas Raad

Predicting The possibility Of Restatement Financial statements using Benish Model And Improving The Model Through Logit Regression And Genetic Algorithm

Volume 14, Issue 2, January 2023, Pages 91-116

10.22108/far.2023.135009.1920

sasan mehrani; akbar rahimi poor

High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies

Volume 14, Issue 2, January 2023, Pages 117-152

10.22108/far.2023.133368.1878

Mohsen Tanani; Ramin Karimi Arghini

Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach

Volume 14, Issue 3, January 2023, Pages 119-148

10.22108/far.2023.134505.1906

mohammad ostadjafari; omid faraji; Meysam Arabzadeh; hosein jabbari; Hassan Ghanimati

Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach

Volume 14, Issue 3, January 2023, Pages 149-182

10.22108/far.2023.135090.1923

Akram Taftiyan; Mahtab Kakaee Sabze khani

The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach

Volume 14, Issue 2, January 2023, Pages 153-178

10.22108/far.2023.135066.1921

Saeed Fathi; Hamid Aboutalebi

Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange

Volume 14, Issue 1, January 2022, Pages 1-20

10.22108/far.2022.132213.1852

Amin Hajannejad; Hadi Amiri; Ali Khoramkohi

Investigating the Effects of Entrepreneurial Orientation on Financial Performance Considering the Moderating Role of Accounting Information Quality

Volume 14, Issue 1, January 2022, Pages 21-36

10.22108/far.2021.128255.1745

Sayed Davoud Hoseinirad; Mostafa Ghasemi; Abdolreza Mohseni

The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms

Volume 14, Issue 1, January 2022, Pages 37-60

10.22108/far.2022.132840.1863

Narges Hamidian; Mehdi Arabsalehi; Majid Taghian

A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market

Volume 14, Issue 1, January 2022, Pages 61-80

10.22108/far.2022.129342.1777

Sedigheh Mazaheri; Khadije Ebrahimi Kahrizsangi ebrahimi kahrizsangi; Arezoo Aghaei Chadegani

Identifying the Weaknesses of the Internal Control System of Iranian Banks

Volume 14, Issue 1, January 2022, Pages 81-108

10.22108/far.2022.133084.1870

Seyyed Morteza Mortazavi; javad shekarkhah

Meta-analysis of Company Characteristics and Information Content of Annual and Interim Earnings

Volume 14, Issue 1, January 2022, Pages 117-138

10.22108/far.2022.133354.1876

Mohammad Kashanipour; Narges Sarlak; Anvar Bayazidi

The Impact of Takeover Strategy on the Distortion of Reported Earnings in Target Firms

Volume 13, Issue 4, December 2021, Pages 1-22

10.22108/far.2021.123825.1649

Mohammad Hassani

Operational Risk, Market Power, and Speed of Achieving Optimal Tread Credit

Volume 13, Issue 4, December 2021, Pages 23-40

10.22108/far.2022.131665.1829

Abbas Aflatooni; Mahdi Khazaei; Zahra Nikbakht

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)