Articles

  • 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

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

    Ebrahim Bahrami-Nia, Saeed Nematollah Azimi-Nia
    265-282
    2026-09-25
    https://doi.org/10.22105/aaa.v3i3.110

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

    Mehdi Zolfaghari, Iraj Shirinpour
    2026-09-25
    https://doi.org/10.22105/aaa.v3i4.111

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

    Maral Izadpanah, Maryam Sadeghi
    230-244
    2026-09-18
    https://doi.org/10.22105/aaa.v3i3.107

  • 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

  • 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
    2026-09-09
    https://doi.org/10.22105/aaa.v3i3.104

  • 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

  • Investigating the Role of Countries' Income Levels in the Impact of Financial Development on Total Factor Productivity in Selected Countries

    Ebrahim Bahraminia, Saeed Nematolah Aziminia
    162-178
    2026-06-26
    https://doi.org/10.22105/aaa.v3i2.99

  • Determining the Moderating Role of CEO Tenure and Educational Attainment in the Impact of Corporate Sustainability on Business Performance

    Komail Kiarosta
    152-161
    2026-06-22
    https://doi.org/10.22105/aaa.v3i2.98

  • The Effect of Key Audit Matters on Investor Sentiment in Companies Listed on the Tehran Stock Exchange

    Maral Ezadpanah, Maryam Sadeghi
    137-151
    2026-06-19
    https://doi.org/10.22105/aaa.v3i2.97

  • Examining the Moderating Effect of Audit Committee Expertise on the Relationship between Corporate Social Responsibility and Financial Performance

    Mehdi Zolfaghari , Iraj Shirinpour
    123-136
    2026-06-15
    https://doi.org/10.22105/aaa.v3i2.96

  • 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

  • Chartered Accountants and the Progression to Sustainability Reporting and Assurance: Evidence from Italy

    Monica Bartolini, Enrico Angelino, Carmelo Sostegno, Sofia Tampieri, Benedetta Siboni
    75-102
    2026-06-06
    https://doi.org/10.22105/aaa.v3i2.83

  • The Application of Artificial Intelligence and Big Data–Based Predictive Models in Accounting

    Parisa Dodangeh
    69-74
    2026-03-22
    https://doi.org/10.22105/aaa.v3i1.91

  • Structural Modeling of Systematic Risk Management in the Iranian Capital Market: An ISM–MICMAC Approach

    Hamidreza Matinfar, Narges Yazdanian, Seyed Alireza Mir Arab Beigi
    55-68
    2026-03-19
    https://doi.org/10.22105/aaa.v3i1.90

  • 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

  • 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

  • Political Uncertainty and Cash Holdings

    Najmeh Khodabakhshi, Azam PourYousef, Esmat Taheri
    16-29
    2026-03-07
    https://doi.org/10.22105/aaa.v3i1.89

  • The Impact of Financially Distressed Customers with an Emphasis on the Role of External and Internal Financing

    Fatemeh Okhravi, Seyed Hesam Vaghfi
    1-15
    2026-03-04
    https://doi.org/10.22105/aaa.v3i1.88

  • 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

  • Examining the Impact of Narcissistic Leadership on Premature Termination of Audit Procedures: The Mediating Role of Organizational Cynicism

    Nader Rezaei, Farzad Mohammad Ali Qashlaghi
    276-286
    2025-12-26
    https://doi.org/10.22105/aaa.v2i4.87

  • 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 Relationship between Intellectual Capital and Non-Performing Loans of Banks Listed on the Tehran Stock Exchange

    Omid Shamsi
    250-261
    2025-12-18
    https://doi.org/10.22105/aaa.v2i4.82

  • Examining the Impact of Blockchain-Based Accounting Systems on Preventing Financial Fraud in Organizations: An Organizational Psychology and Employee Behavior Analysis of Trust in Digital Systems

    Maryam Ghandehari, Mohammad Bagher Hamzeh, Fatemeh Kamali Yazdi
    242-249
    2025-12-15
    https://doi.org/10.22105/aaa.v2i4.78

  • The Effect of CEO Expert Power on the Diversification of Banks Listed on the Tehran Stock Exchange

    Ali Ismail Korepaz, Habibeh Karimi
    228-241
    2025-12-15
    https://doi.org/10.22105/aaa.v2i4.81

  • Forecasting the Financial Bankruptcy of Iranian Listed Companies Using a Hybrid DEA–PCA Approach

    Mohammad Reza Shahriari, Arash Zare-Talab, Mohammad Ali Mahmoudiar, Seyyed Abdullah Sajjadi Jagharq
    216-227
    2025-09-24
    https://doi.org/10.22105/aaa.vi.76

  • Explanation of the Moderating Role of Knowledge Management in the Impact of Management Accounting Methods on Company Performance

    Aida Bagherzadeh
    201-215
    2025-09-20
    https://doi.org/10.22105/aaa.vi.75

  • Deep Analysis of Financial Indicators Affecting Bank Efficiency Using the Monte Carlo Simulation Technique

    Zahra Joorbonyan
    183-189
    2025-09-18
    https://doi.org/10.22105/aaa.vi.73

  • A Novel Approach to Evaluating Bank Branch Performance: Integrating Financial Ratios and Data Envelopment Analysis (DEA)

    Seyyed Esmaeil Najafi, Akbar Alem-Tabriz
    190-200
    2025-09-18
    https://doi.org/10.22105/aaa.vi.74

  • Investigation of the  Effect of Board Compensation and CEO Power on Firms’ Innovation with the Moderating Role of Ownership Structure

    Amir Ghafourian Shagerdi, Leila Cheragh Sahar , Seyyed Kazem Ebrahimi
    171-182
    2025-09-16
    https://doi.org/10.22105/aaa.v2i3.70
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