Financial Accounting Research, Vol. 15, Issue 4, No.58, Winter 2024

10.22108/far.2024.29267

• Editorial
• PDF 643.17 K

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

Pages 1-32

10.22108/far.2024.139031.2011

Hamed Abdoli Mahmudabad; Omid Faraji

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• PDF 1.32 M

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

Pages 33-58

10.22108/far.2024.139427.2002

Mandana Taheri; Ghazaleh Sheikhzadeh

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• PDF 1.14 M

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

Pages 59-84

10.22108/far.2024.140864.2037

Hassan Badri Gamchi; Mohammad Hassani

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• PDF 1.42 M

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

Pages 85-108

10.22108/far.2024.137584.1968

Navid Reza Namazi; Hassan Esmaeilpour; Bashir Kazemi Hafdani

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• PDF 1.17 M

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

Pages 109-130

10.22108/far.2024.140493.2033

Behrang Parsafard; Sohrab Osta; Hadi Sheikhi

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• PDF 972.7 K

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)

Pages 131-154

10.22108/far.2024.142065.2056

Ali Hadavi; Esfandiar Malekian; Gholamreza Rezaei

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• PDF 1.08 M