Vol. 17, Issue 3, No.65, 2025, P: 1- 184

• Editorial
• PDF 644.27 K

A Systematic Review of the Literature on Evaluating the Performance of Independent Auditors with a Meta-Synthesis Approach

Pages 1-34

10.22108/far.2026.145924.2140

Mohammad Solgi; Mojtaba Alifamian

• View Article
• PDF 1.18 M

Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making

Pages 35-76

10.22108/far.2025.146684.2162

Noori Zeynab; Mohammadreza Abdoli; Maryam Shahri; Hasan Valiyan; Fatah Behzadiyan

• View Article
• PDF 2.52 M

Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions

Pages 77-120

10.22108/far.2026.146268.2150

Alireza Masoumirad; Mehdi Safari Gerayli; javad Ramezani; Khalilpour Mehdi

• View Article
• PDF 1.37 M

The Moderating Role of the Probability of Earnings Manipulation on the Relationship between Financing Constraints and Accounting Information Quality

Pages 121-154

10.22108/far.2026.146366.2155

Fatemeh Yousefzadeh; Farzad Ghayour; Hamzeh Didar

• View Article
• PDF 1.2 M

Impact of Difficulty of Financial Report Readability on Stock Mispricing: The Moderating Role of Majority Real Shareholders Ownership and Institutional Ownership

Pages 155-184

10.22108/far.2026.147296.2180

Hasan Fattahi Nafchi

• View Article
• PDF 1.05 M