Volume & Issue: Articles in Press / Accepted Manuscript
Number of Articles: 6
The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints

Articles in Press, Accepted Manuscript, Available Online from 09 December 2025

10.22108/far.2025.146600.2161

Noor Aljomaili; Narges Hamidian; Alireza Rahrovi Dastjerdi

Board Network and Accounting Conditional Conservatism

Articles in Press, Accepted Manuscript, Available Online from 06 January 2026

10.22108/far.2026.147271.2177

Shadi Hoseini; Ů‹Reza Taghizadeh

The effect of corporate sustainability on investment sensitivity to internal cash flow

Articles in Press, Accepted Manuscript, Available Online from 06 January 2026

10.22108/far.2026.145508.2134

Fatemeh Kamranian Marnani; Amir Hossein Eshaghi

Ownership Concentration and Auditors Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change?

Articles in Press, Accepted Manuscript, Available Online from 06 January 2026

10.22108/far.2026.146701.2165

yasser shirzadi; kaveh parandin; Abdollah Taki; Fateme Alimirzaee

Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting

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

10.22108/far.2026.147680.2195

mohammadhosein setayesh; Marzieh Yousefinejad; mina sadeghi

A systematic review of the literature on evaluating the performance of independent auditors with a meta-synthesis approach

Articles in Press, Accepted Manuscript, Available Online from 27 January 2026

10.22108/far.2026.145924.2140

mohammad solgi; mojtaba alifamian

Financial Accounting Research

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