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_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, a company’s business strategy can fundamentally affect dividend policies and shape managerial behavior in cash allocation. This study investigates the impact of defensive and prospective business strategies on cash dividend payments, considering the moderating role of free cash flows and financial constraints. For this purpose, data from 145 companies listed on the Tehran Stock Exchange over the years 2013–2023 were analyzed. To test the hypotheses, linear and panel regression models were employed, controlling for year and industry effects. The results indicate that a prospective strategy has a significant negative effect, while a defensive strategy has a significant positive effect on the dividend payout ratio. Moreover, free cash flows weaken the effect of a prospective strategy on dividend payments but do not affect the relationship between a defensive strategy and dividend payments. Financial constraints reduce the impact of a prospective strategy on dividend payments but do not play a moderating role in the effect of a defensive strategy. Overall, the findings suggest that dividend policy is shaped not only by firms’ financial characteristics but also by their business strategy and the normative pressures of the capital market. https://far.ui.ac.ir/article_30253.html Financial statements are an important tool for communicating financial information to various stakeholders. Users of financial statements always rely on the audit results performed by competent and independent auditors. Because auditing is performed through qualitative processes and efforts. Therefore, competent and independent auditors are needed to obtain quality audit results, which is achieved through evaluating their performance. The main purpose of this article is to review the research conducted in the field of auditor performance evaluation with the aim of identifying the indicators that affect it. The present study is classified as developmental research in terms of its purpose and qualitative research method was used to conduct the research, and among the qualitative research methods, the meta-synthesis method was used. After determining the search protocol and article selection criteria, 562 studies were reviewed in the period from 1998 to 2024 to achieve the research objectives, and finally 51 articles were selected. The evaluation of the selected articles led to the identification of 18 components along with the measurement indicators related to each component. The performance evaluation components were also classified into four dimensions: input, process, output, and outcome. https://far.ui.ac.ir/article_30318.html The aim of this study is to achieve a framework for understanding the future outcomes of developing neurocognitive accounting in order to improve the quality of financial decision-making in the capital market. This study is categorized as a multi-method approach research that, through analytical phases: grounded theory, Delphi, and a series of matrix processes in scenario planning, attempts to explain the consequences of developing neurocognitive accounting. In this study, 16 experts in the accounting, financial management, and neuroscience professions were selected through theoretical sampling and a snowball executive process and participated through tools of interview, the 7-item Delphi checklist, and uncertainty checklists. The results obtained in the first phase of the study through grounded theory indicate the identification of [257] open codes, [30] conceptual themes, [6] central components, and [3] structural categories within the theoretical framework of the research. Then, in the scenario-making phase, by performing a set of pairwise comparison matrix processes of row "i" and column "j", [4] scenarios were determined based on the two axes of "mental capabilities resulting from the development of neuroscientific accounting" and "competitive advantages resulting from the development of neuroscientific accounting", with the titles "Financial Neocortex Scenario", "Financial Prefrontal Scenario", "Financial Ecosystem Scenario" and "Financial Synapse Scenario". Finally, based on matrix calculations of mathematical functions, it was determined that the most likely scenario for the outcomes of the development of neurocognitive accounting in improving the quality of financial decision-making in the future capital market is the "Financial Neocortex Scenario". 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 of 167 accountants employed in companies listed on the Tehran Stock Exchange and Iran Fara Bourse was conducted, 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 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_30349.html Considering the importance of accounting information quality, this study aims to investigate the moderating role of the probability of earnings manipulation on the relationship between accounting information quality and financing constraints. To test the research hypotheses, a sample of 115 companies listed on the Tehran Stock Exchange between 2017 and 2023 was selected, which was examined using multiple regression and panel data. The study findings indicate a negative and significant influence of financial constraints on quality of accounting information. It was also found that the possibility of earnings manipulation debilitates this relationship. The result obtained reflects the fact that when a company faces financial constraints, it may find incentives to manage its financial statements due to financial pressures and the need to secure new resources. In such conditions, where the possibility of profit manipulation increases, the scope for fraudulent actions also increases. The results of this study can affect the efficiency and effectiveness of decisions made by investors and creditors in the capital market to assess the credit risk of business entities and help supervisory and standard-setting institutions review the laws and standards affecting the reporting and disclosure process in companies with financing constraints and suspected of earnings manipulation. Also, auditors, aware of the inherent risks of such companies, should reconsider developing effective audit methods. https://far.ui.ac.ir/article_30350.html This paper provides a bibliometric analysis of published research on gender in auditing over the period 1988 to 2025. Using the Scopus database and employing the Bibliometrix package in the R software 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, with their main focus on gender, corporate governance, audit committees, women on boards, audit report quality, and audit costs 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, based on the thematic map, key insights and suggested pathways for future research are discussed.