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

    Nayereh-Sadat Tabaei Aghdaei, Mohsen Dastgir
    245-264
    2026-09-25
    https://doi.org/10.22105/aaa.v3i3.109

  • When CSR Meets Audit Expertise: Examining the Relationship Between CSR and Financial Performance

    Mehdi Zolfaghari, Iraj Shirinpour
    283-296
    2026-12-08
    https://doi.org/10.22105/aaa.v3i4.115

  • The Political Roots of Income Smoothing: The Moderating Influence of Institutional Investors

    297-308
    2026-12-11
    https://doi.org/10.22105/aaa.v3i4.114

  • From Intelligent Reporting to Investor Trust: The Mediating Power of Information Transparency

    Araz Shahbazpour Shahbazi
    309-322
    2026-12-16
    https://doi.org/10.22105/aaa.v3i4.116

  • Investigating the Impact of Financial Reporting Quality on the Risk of Stock Price Collapse with Regard to the Moderating Role of Corporate Governance

    Yazdan Rostami, Elyas Asgari, Nafiseh Rajaee, Samira JafarzadehTaraghdari
    262-275
    2025-12-23
    https://doi.org/10.22105/aaa.v2i4.80

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

    Hossein Taghipour, Mohammad Ali Sari, Mojtaba Soleymani Marshak
    179-195
    2026-09-03
    https://doi.org/10.22105/aaa.v3i2.103

  • The Impact of Corporate Sustainability Performance on Audit Opinion, Considering the Role of Audit Committee Independence in Companies Listed on the Tehran Stock Exchange

    Mohsen Dastgir, Nayyere Sadat Tabayi Aghdayi
    103-122
    2026-06-12
    https://doi.org/10.22105/aaa.v3i2.95

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

    Seyedeh Maryam Mousavi, Mahmoud Bakhshinejad
    214-229
    2026-09-16
    https://doi.org/10.22105/aaa.v3i3.106

  • Mechanisms of Corporate Governance and Earnings Opacity: an Evidence in an Emerging Market

    Azadeh Shemshad
    1-8
    2024-03-25
    https://doi.org/10.22105/aaa.v1i1.16

  • Top Management Team Stability and the Quality of Interaction with the Independent Auditor

    Akram Afsay, Hassan Shafikhani
    287-298
    2025-12-26
    https://doi.org/10.22105/aaa.v2i4.85

  • Earnings Quality and Government Influence: A Review of Political Economy Theory

    Mohsen Imeni, Sogand Tayebinaz
    157-170
    2025-09-14
    https://doi.org/10.22105/aaa.v2i3.72

  • The Effect of Chief Executive Officer Gender on Stock Price Crash Risk: Evidence from Listed Firms on the Tehran Stock Exchange

    Seyed Fakhreddin Fakhrhosseini, Rasoul Naserhojjati Rudsari
    30-41
    2026-03-12
    https://doi.org/10.22105/aaa.v3i1.92

  • Examining the Impact of Government Subsidies on Export Performance: The Mediating Role of Competitive Capabilities

    Ali Molaei Eial-Zoleh, Kaveh Parandin, Yaser Shirzadi, Mostafa Bashiri
    42-54
    2026-03-16
    https://doi.org/10.22105/aaa.v3i1.93

  • Business Risk and Audit Fees as Moderators of Operational Complexity: Further Evidence from an Emerging Market

    Mohsen Imeni, Haifa Alqahtani
    187-195
    2024-12-27
    https://doi.org/10.22105/aaa.v1i4.49
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