Vol. 3 No. 2 (2026): Accounting and Auditing with Applications (AAA)

Articles

• 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

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  https://doi.org/10.22105/aaa.v3i2.83

• 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

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  https://doi.org/10.22105/aaa.v3i2.95

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

  Mehdi Zolfaghari , Iraj Shirinpour

  123-136

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  https://doi.org/10.22105/aaa.v3i2.96

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

  Maral Ezadpanah, Maryam Sadeghi

  137-151

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  https://doi.org/10.22105/aaa.v3i2.97

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

  Komail Kiarosta

  152-161

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  https://doi.org/10.22105/aaa.v3i2.98

• 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

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  https://doi.org/10.22105/aaa.v3i2.99