Imam Khomeini International University

Financial Accounting Knowledge

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Volume 12 (2025)

Issue 4

Issue 3

Issue 2

Issue 1

Volume 11 (2024)

Volume 10 (2023)

Volume 9 (2022)

Volume 8 (2021)

Volume 7 (2020)

Volume 6 (2019)

Volume 5 (2018)

Volume 4 (2017)

Volume 3 (2016)

Volume 2 (2015)

Volume 1 (2014)

Volume 02 (2012)

Volume 01 (2011)

Journal Metrics

Number of Volumes	14
Number of Issues	53
Article View	708,686
PDF Download	566,591
View Per Article	1724.3
PDF Download Per Article	1378.57
Acceptance Rate	16
Time to Accept (Days)	207
Number of Indexing Databases	9
Number of Reviewers	199

Financial Accounting Knowledge, is an open access double-blind peer reviewed publication which is published by Imam Khomeini International University, Qazvin, Iran concerned with new concepts and innovative technologies in "Financial Accounting, Auditing , Corporate Finance and International Accounting". Financial Accounting Knowledge,, is a quarterly publication, which publishes original research papers related to journal scope. This journal is following of Committee on Publication Ethics (COPE) and complies with the highest ethical standards in accordance with ethical laws. All submitted manuscripts are checked for similarity through Hamyab software to ensure their authenticity to be assured about its originality and then rigorously peer-reviewed by the expert reviewers.(Read More...)

Research Paper

Measuring the Quality of Financial Reporting Using the Qualitative Characteristics of Accounting Information

mohammad hosein safarzadeh; Mohammad Arabmazar Yazdi; Mohammad Reza Amrolahi

Pages 1-35

10.30479/jfak.2023.19419.3129

The Effect of Political Connections on Earnings Variability and Earnings Response Coefficient: The Role of Cost Stickiness

Reza Haghdoust; Seyed Kazem Ebrahimi; Mohammad Amri-Asrami

10.30479/jfak.2024.20659.3222

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Economic Policy Uncertainty and Audit Fees: The Role of Mediator Earning Management

Ghodratollah barzegar; fatemeh rajabzadeh; mohsen faghih

10.30479/jfak.2025.21042.3244

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Comprehensive identification of key indicators of banks credit risk

Seyed Ali Hosseini; golshan mohammadikhanghah

10.30479/jfak.2025.21372.3262

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Developing a Model for Sustainability Reporting in Annual Reports with the method of Phenomenology and Thematic Analysis

mehdi Mirzania Nokhandan; mahmoud moeinadin; Akram Taftiyan; Amin Nezarat

10.30479/jfak.2025.21546.3271

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Identifying and prioritizing factors affecting the work stress of independent auditors

reza Shobkolaei; iman dadashi; Kaveh Azinfar; hamidreza gholamnia roshan; Halimeh Rahmani

10.30479/jfak.2024.20767.3229

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Structural Model of Cultural Indicators in the Development of Internal Audit in Iran

Mohammadreza Mehrabanpour; Reza tehrani; Mostafa Malekian Kaleh Basti

10.30479/jfak.2024.20118.3186

View Article

Measuring the Quality of Financial Reporting Using the Qualitative Characteristics of Accounting Information

Volume 12, Issue 4, January 2026, Pages 1-35

10.30479/jfak.2023.19419.3129

The Effect of Political Connections on Earnings Variability and Earnings Response Coefficient: The Role of Cost Stickiness

Volume 12, Issue 4, January 2026

10.30479/jfak.2024.20659.3222

View Article

Structural Model of Cultural Indicators in the Development of Internal Audit in Iran

Volume 12, Issue 4, January 2026

10.30479/jfak.2024.20118.3186

View Article

Identifying and prioritizing factors affecting the work stress of independent auditors

Volume 12, Issue 4, January 2026

10.30479/jfak.2024.20767.3229

View Article

Developing a Model for Sustainability Reporting in Annual Reports with the method of Phenomenology and Thematic Analysis

Volume 12, Issue 4, January 2026

10.30479/jfak.2025.21546.3271

View Article

Research Paper

Identification and Ranking of Dimensions, Components, and Indicators of Sustainable Income

houshang mortezapour; aziz gord; morteza baveghar

Articles in Press, Accepted Manuscript, Available Online from 12 November 2025

10.30479/jfak.2025.22537.3324

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Exploring Aspects of Cybernetic Systems Theory in The Typology of Financial Reporting Styles: Mechanisms for Implementing Strategic Reference Points

Saeede Saeedi; Mohammadreza Abdoli; Hasan Valiyan; Maryam Shahri

Articles in Press, Accepted Manuscript, Available Online from 19 November 2025

10.30479/jfak.2025.21771.3281

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A Proposed Framework for Mitigating Ethical Concerns of Artificial Intelligence in the Accounting Profession

soraya rezaee; mohammad arabmazaryazdi; vahid mennati

Articles in Press, Accepted Manuscript, Available Online from 25 November 2025

10.30479/jfak.2025.22136.3300

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The Effect of Mandatory and Voluntary Financial Restatements on the Process of Managerial Learning from the Market

Balasim Falih Hamdi; pari Chalaki

Articles in Press, Accepted Manuscript, Available Online from 25 November 2025

10.30479/jfak.2025.22580.3330

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Identifying and developing an appropriate strategy for implementing fair value measurement based on SWOT-BWM-TOPSIS techniques in Iran

seyed danial a; abbasali haghparast; Reza Sotudeh; alireza hirad

Articles in Press, Accepted Manuscript, Available Online from 22 December 2025

10.30479/jfak.2025.22056.3293

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The Effect of Peers on the Disclosure of Key Audit Matters: The Moderating Role of Industry Competition

Narges Hamidian; Hossein Haji Mirza Aliyan

Articles in Press, Accepted Manuscript, Available Online from 28 December 2025

10.30479/jfak.2025.22856.3346

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Exploring the Dimensions of Audit Firm Merger: A Content Analysis Approach

zahra joudaki chegeni; Hamideh Asnaashari; Mohammad Hossein Safarzadeh Bandari; Fakhroddin MohammadRezaei; Vahid Menati

Articles in Press, Accepted Manuscript, Available Online from 28 January 2026

10.30479/jfak.2025.22359.3314

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Identifying the factors influencing cryptocurrency auditing

seyyed mohammad tavassoli tabaee; javad rezazadeh; sahar sepasi; behroz khodarahmi

Articles in Press, Accepted Manuscript, Available Online from 08 February 2026

10.30479/jfak.2026.22703.3334

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Presenting a Conceptual Model Based on Piety in Accounting and Auditing with a Grounded Theory Approach: Developing a Moral Theory of Piety

Ruhollah Javadi; iman zare

Articles in Press, Accepted Manuscript, Available Online from 18 April 2026

10.30479/jfak.2025.22231.3305

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"Design and Development of a Comprehensive Model for Operational Risk Management in Banks Using Thematic Analysis: A Systematic Exploration of Challenges and Innovative Solutions"

fatemeh bahrami; rahman saedi; mohsen amini khoozani

Articles in Press, Accepted Manuscript, Available Online from 22 April 2026

10.30479/jfak.2025.22535.3328

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The effect of mutual tenure of audit firm, audit committee chair, and CFO on audit quality

Reyhane Mohtadi; Seyedmohammad Moshashaei; Esmaeel Ramazanpoor

Articles in Press, Accepted Manuscript, Available Online from 25 April 2026

10.30479/jfak.2025.22197.3304

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Examining the Relationship between Board of Directors’ and CEO Characteristics and Sustainability Performance Disclosure: Evidence from Polluting Firms Listed on the Tehran Stock Exchange

seyed reza seyed nezhad fahim; Mohsen imeni

Articles in Press, Accepted Manuscript, Available Online from 03 May 2026

10.30479/jfak.2026.22621.3332

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Investigation of the Relation Between Environmental Management Accounting and Performance and Environmental Accountability with the Considering of Mediating Role of Energy Efficiency

Mitra Abdollahi; Hossein Shafeie; Abbas Sheybani Tzrji

Articles in Press, Accepted Manuscript, Available Online from 11 May 2026

10.30479/jfak.2026.23021.3354

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The Impact of Corporate Governance and Industry Type on Tax Transparency: Testing Signaling Theory

Zahra Moradi; Ali Sayadi Somar; Masoud Taherinia

Articles in Press, Accepted Manuscript, Available Online from 11 May 2026

10.30479/jfak.2026.23177.3358

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The Application of Paradigmatic Model based Coalition Circular Accounting Phenomenological in Public Finance: A Case Study of Institutional Sector Industries

Sudabeh Salari; Seyyed abbas Borhani; Mojgan Safa; Azadeh Madahi

Articles in Press, Accepted Manuscript, Available Online from 25 May 2026

10.30479/jfak.2025.22123.3298

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Identifying and Prioritizing the Challenges of Developing Sustainability Reporting in Companies Using a Fuzzy Delphi Approach

Sahar Yousefizadeh; mahdi saghafi

Articles in Press, Accepted Manuscript, Available Online from 26 May 2026

10.30479/jfak.2026.23215.3362

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Presenting The Framework of Shadow Reporting and Investigating It’s Effect on The Anomalies of Shareholders' Trauma

hossein alidadi

Articles in Press, Accepted Manuscript, Available Online from 06 June 2026

10.30479/jfak.2025.22545.3326

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(Comparing the Effectiveness of Machine Learning Models and Statistical Models and Choosing the Optimal Model in Predicting the Financial Crisis of Financial Industries )

Elnaz Soheili Heravan; Ali Ashtab; Parviz Piri

Articles in Press, Accepted Manuscript, Available Online from 06 June 2026

10.30479/jfak.2026.22814.3340

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Designing the Framework of Robotic Accounting Development Contexts based on Paradigmatic Abstraction at the Level of Capital Market Firms

Hasan Asgari; Negar Khosravipour; Ali Esmaielzadeh

Articles in Press, Accepted Manuscript, Available Online from 20 June 2026

10.30479/jfak.2026.22620.3331

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Financial Accounting Knowledge

Publisher:
Imam Khomeini International University

Director-in-Charge:
Mohammad Hossein Ghaemi

Editor-in-Chief:
Gholamreza Kordestani

Executive Manager:
Monireh Shahsavand

Executive Director:
Masoumeh Salehi

Editorial Board:
Esfandiar Malekian Hossein Etemadi Mehdi Moradi Omid Pourheydari Rezvan Hejazi Nasser Izadinia Hammid Haghighat Gholamreza Kordestani Mohammad ArabmazarYazdi

International Editorial Board:
Jamal Aldin Nazari Davood Askarany

Frequency: Quarterly

Online ISSN: 2676-6213

Indexing and Abstracting

Islamic World Science Citation Center

Scientific Information Database

CIVILICA We Respect the Science

National Library and Archives of Iran (NLAI)

Open Access

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