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

  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

  Nayyere Sadat Tabayi Aghdayi, Mohsen Dastgir

  103-122

  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

  123-135

  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

  136-151

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