Vol. 3 No. 3 (2026): Accounting and Auditing with Applications (AAA)

Published: 2026-07-31

Articles

  • The Impact of Managerial Short-Term Orientation on Voluntary Disclosure

    Hossein Taghipour, Mohammad Ali Sari, Mojtaba Soleymani Marshak
    179-195
    https://doi.org/10.22105/aaa.v3i2.103

  • An Integrative Review of Ethical Decision-Making Dynamics and MORAL Judgments in Accounting: A Rest's Four-Component Model Perspective on Professional Conduct

    Seyed AliReza Khezri, Mohammad Amin Zakizadeh
    196-213
    https://doi.org/10.22105/aaa.v3i3.104

  • Beyond the Threshold: The Role of Corporate Governance and Growth Opportunities in Earnings Management

    Seyedeh Maryam Mousavi, Mahmoud Bakhshinejad
    214-229
    https://doi.org/10.22105/aaa.v3i3.106

  • Do Key Audit Matters Shape Investor Sentiment? Evidence from the Tehran Stock Exchange

    Maral Izadpanah, Maryam Sadeghi
    230-244
    https://doi.org/10.22105/aaa.v3i3.107

  • Does Corporate Sustainability Shape Audit Opinion? The Moderating Role of Audit Committee Independence

    Nayereh-Sadat Tabaei Aghdaei, Mohsen Dastgir
    245-264
    https://doi.org/10.22105/aaa.v3i3.109

  • Finance and Productivity Across Income Levels: Unveiling the Heterogeneous Effects of Financial Development

    Ebrahim Bahrami-Nia, Saeed Nematollah Azimi-Nia
    265-282
    https://doi.org/10.22105/aaa.v3i3.110