Volume & Issue: Volume 17, Issue 4 (2026), Pages 1-62

• Editorial
• PDF 957.29 K

Economic Uncertainty and Financial Reporting Readability

Pages 1-12

10.22108/far.2025.145118.2128

Ali Rahmani; Hanieh Hekmat; Nasrin Varmaziar

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• PDF 742.95 K

Board Network and Accounting Conditional Conservatism

Pages 13-26

10.22108/far.2026.147271.2177

Shadi Hoseini; ًReza Taghizadeh

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• PDF 951.82 K

The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints

Pages 27-38

10.22108/far.2025.146600.2161

Noor Aljomaili; Narges Hamidian; Alireza Rahrovi Dastjerdi

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• PDF 572.95 K

Gender in Auditing Literature: A Bibliometric Analysis

Pages 39-52

10.22108/far.2026.148159.2203

Amin Rostami; Eman Momeni; Majid Taat

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• PDF 865.2 K

Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement

Pages 53-62

10.22108/far.2026.147642.2193

Fahime Ebrahimi; Kazem Shamsadini

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• PDF 809.26 K