https://far.ui.ac.ir/ Financial Accounting Research en daily 1 Wed, 21 Jan 2026 00:00:00 +0330 Wed, 21 Jan 2026 00:00:00 +0330 https://far.ui.ac.ir/article_30589.html https://far.ui.ac.ir/article_30193.html Economic policy uncertainty stands as a formidable challenge in the realm of financial reporting, wielding a profound influence over the presentation of crucial financial information. Thus, it becomes imperative to incorporate the effects of this uncertainty into the models that explore the factors shaping the readability of financial reports. This research aims to illuminate the relationship between economic policy uncertainty and the readability of financial reporting among companies listed on the Tehran Stock Exchange over a decade, spanning from 2013 to 2022, by employing a robust panel data regression approach. The findings reveal that uncertainty related to exchange rates and inflation exerts a significant negative impact on the clarity of financial reports. In contrast, fluctuations in economic growth and variations in the effective tax rate positively and significantly enhance reporting readability. Interestingly, the study found no noteworthy connection between interest rate uncertainty and the readability of financial reporting. These insights serve not only to enlighten policymakers but also to inspire deeper commitment to making financial reports more accessible and comprehensible to all stakeholders.  https://far.ui.ac.ir/article_30209.html This study investigates the structure of inter-organizational networks among firms listed on the Iranian capital market, based on shared board memberships, and analyzes how firms’ positions within these networks influence accounting conservatism. Employing a quantitative approach, the research utilizes social network analysis and multivariate regression methods. Data were collected from active firms in the Iranian capital market over the period 2011–2022 and analyzed using UCINET, NetDraw, and EViews software. The network structure was examined through three centrality measures: degree, closeness, and betweenness. Findings reveal a stratified network structure, wherein central firms have superior access to information and resources compared to peripheral ones. Hypothesis testing indicates no significant relationship between degree and closeness centrality with accounting conservatism. However, betweenness centrality exhibits a significant negative relationship, suggesting that firms with higher betweenness—due to their greater control over information flows—tend to engage in more aggressive financial reporting. These results highlight the crucial role of network positioning in mitigating accounting conservatism and amplifying the risks associated with information asymmetry. The study’s insights can inform policymakers and corporate managers on how to enhance financial transparency and strengthen corporate governance mechanisms. https://far.ui.ac.ir/article_30130.html Dividend policy is one of the most important financial decisions of firms, influenced by various factors such as financial conditions, growth opportunities, and strategic characteristics. Among these factors, a firm’s business strategy can serve as a fundamental determinant that shapes managers’ behavior in allocating cash resources and affects dividend payout decisions. This study examines the impact of defensive and prospecting business strategies on cash dividend payouts, considering the moderating roles of free cash flow and financial constraints. For this purpose, data from 145 firms listed on the Tehran Stock Exchange over the period 2013–2023 were analyzed. The hypotheses were tested using linear regression and panel data analysis while controlling for year and industry effects. The results indicate that the prospecting strategy has a negative and significant impact, whereas the defensive strategy has a positive and significant impact on the cash dividend payout ratio. Moreover, free cash flow weakens the negative relationship between prospecting strategy and cash dividend payout but has no significant moderating effect on the relationship between defensive strategy and dividend payout. Similarly, financial constraints reduce the negative effect of prospecting strategy on dividend payout but do not moderate the relationship between defensive strategy and dividend payout. Overall, the findings suggest that dividend policy is not only a function of firms’ financial characteristics but also reflects their business strategy type and the normative pressures of the capital market. https://far.ui.ac.ir/article_30350.html This paper provides a bibliometric analysis of research on gender in auditing from 1988 to 2025. Using the Scopus database and employing the Bibliometrix package in the R environment for analysis and mapping of bibliometric networks, this study identifies the most influential authors, journals, countries, research themes, and collaboration networks in this field. The results indicate that research on gender in auditing over the past four decades initially experienced a relatively stagnant period and then a phase of rapid growth, focusing primarily on gender, corporate governance, audit committees, women on boards, audit report quality, and audit fees. Other findings of the bibliometric analysis indicate that Kris Hardies is recognized as the top author, the Managerial Auditing Journal as the leading journal, and the article by Ittonen et al. (2013) as the most-cited paper in the field of gender in auditing. Finally, using a thematic map, we discuss key insights and suggested pathways for future research. https://far.ui.ac.ir/article_30342.html Fraud tolerance, individuals’ willingness to accept fraudulent behavior, has emerged as a critical yet understudied factor contributing to the persistence of fraud in organizations. This study examines the cognitive and psychological antecedents of fraud tolerance by integrating the Theory of Planned Behavior (TPB) with moral disengagement. A survey was conducted of 167 accountants employed in companies listed on the Tehran Stock Exchange and Iran Fara Bourse, and the proposed model was assessed using partial least squares structural equation modeling (PLS-SEM). The results indicate that moral disengagement significantly increases fraud tolerance intentions, both directly and indirectly. Specifically, moral disengagement reduces negative attitudes toward fraud tolerance and weakens perceived behavioral control, which in turn elevates intentions to tolerate fraud. However, subjective norms do not significantly mediate this relationship. These findings extend TPB by demonstrating that moral disengagement acts as a key antecedent to its core predictors within an ethical decision-making context. The study offers practical implications for organizations seeking to reduce fraud tolerance through enhanced ethics training, increased accountability, and targeted efforts to counter cognitive rationalizations of unethical behavior. Strengthening the internal ethical culture and empowering individuals to act against wrongdoing may help mitigate the normalization of fraud in professional environments.  https://far.ui.ac.ir/article_30382.html Abstract Corporate investment in (ESG) Environmental, Social, Corporate disclosure has gained significant importance in recent years. Within industries, a peer effect is evident in how companies report their ESG performance. This means the disclosure decisions and activities of peer firms (those within the same industry) influence one another. This peer effect manifests in two primary forms: imitation and reciprocal effects among companies. The objective of this study is to analyze the peer effect in ESG disclosure, considering the moderating role of corporate performance. This research employs a descriptive-correlational design. The statistical sample comprises 117 companies listed on the Tehran Stock Exchange from 2012 to 2023, selected using a screening method. The research hypotheses were tested using multiple linear regression models, controlling for year-fixed effects. A composite ESG index was constructed employing Principal Component Analysis (PCA). The findings of the study revealed a significant within-industry peer effect in ESG disclosure. This indicates that the overall level of ESG disclosure within an industry has a positive influence on the disclosure practices of individual firms. Furthermore, the results reveal a one-way, imitative peer effect across industries. Specifically, companies with weak financial performance tend to mimic the ESG disclosure practices of high-performing companies. However, this imitative effect is not reciprocal; high-performing firms do not emulate the disclosure strategies of their low-performing counterparts. Additionally, a reciprocal peer effect was identified among low-performing companies, meaning they influence each other's levels of ESG disclosure. In contrast, no such reciprocal effect was found to exist among high-performing firms.