Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

Number of Volumes 5
Number of Issues 15
Number of Articles 101
Number of Contributors 211
Article View 74,911
PDF Download 55,246
View Per Article 741.69
PDF Download Per Article 546.99
 
Number of Submissions 435
Acceptance Rate 22
Time to Accept (Days) 128
Average Review Date 15

   The journal of Operational and Performance Research in Accounting and Auditing (OPRAA) is a peer-reviewed, open-access, quarterly journal in Persian (with extended English abstracts and bibliographies) dedicated to the fields of Accounting, Auditing, Analytical Auditing Methods, Audit Evidence, Audit Planning, Audit Scheduling, Data Analysis in Auditing, Audit Effectiveness, Auditing Standards, Data Analysis in Auditing, Financial Performance, Financial Ratio Analysis, Financial Ratio Analysis, Internal Controls, Operational Audit, Operations Research, Performance Evaluation, Risk Management, published by Khatam University, and is scientifically sponsored by the Iranian Management Accounting Association (IMAA). The journal is dedicated to publishing original research articles, review papers, and other scholarly contributions in accordance with research ethics and academic standards. All submitted manuscripts are checked for similarity to ensure their authenticity and then rigorously peer-reviewed by expert reviewers.

About the journal:

  • Journal Title: Operational and Performance Research in Accounting and Auditing
  • Country of Publication: Iran, Tehran.
  • Publisher: Khatam University.
  • Scientific Sponsorship Society: The Iranian Management Accounting Association (IMAA)
  • Subject Area: Accounting, Auditing, Operational Audit, Audit Planning, Financial Ratio Analysis, Data Analysis in Auditing, Performance Evaluation, Accounting Research, Auditing Standards, and Financial Performance.
  • Format: Online
  • Online ISSN: 3092-7730
  • Frequency: Quarterly
  • Publishing Schedule: March, June, September, and December
  • Language: Persian, including English abstracts and bibliographies.
  • Open Access: Yes, free access to articles.
  • Article types: Research and review papers.
  • Primary Review: 10 days, approximately.
  • Peer Review Policy: Double-blind peer-review
  • Average refereeing time: 12 weeks
  • Article Processing Charges: No Article Publication Charges (APCs).
  • Citation Style: The APA citation style
  • Website:  https://jopa.khatam.ac.ir
  • E-mail: jopa@khatam.ac.ir
  • Tel: +98-21-89174126
  • Address: Office of the journal Operational and Performance Research in Accounting and Auditing, Hakim Azam St., North Shiraz St., Mollasadra Ave, Tehran, Iran.
  • Indexing & Abstracting: WorldCat, ISSN-ROAD, Islamic World Science Citation Center (ISC), National Digital Archives of Iranian Scholarly Journals, Noormags, Magiran, Google Scholar, etc. 

 

COPE: The journal of  Operational and Performance Research in Accounting and Auditing (OPRAA) follows the policies and guidelines of the Committee on Publication Ethics (COPE) and abides by its Code of Conduct in dealing with potential cases of misconduct. 
Copyright: Authors retain unrestricted copyrights and publishing rights.
Type of License: Creative Commons — Attribution 4.0 International 
(CC BY-NC 4.0).

 

Required files to upload: Authors must submit the following five essential files through the manuscript submission system: 1. Main Manuscript File (without the author details and prepared based on the provided template. 2. Title Page, 3. Authorship Form (must include the article title, full names of all authors, and be signed by all authors), 4. Conflicts of Interest Form (must be signed by the Corresponding Author and uploaded with the Main Manuscript File), and 5. Cover Letter (Please include any necessary information in the cover letter).

Publication Information

Indexing and Abstracting

Keywords Cloud

  • Tax Avoidance
  • Corporate Governance
  • Capital structure
  • Audit Quality
  • Earnings Management
  • Information Asymmetry
  • ownership concentration
  • Ownership structure
  • Audit Committee
  • institutional ownership
  • liquidity
  • Free Cash Flow
  • Tehran Stock Exchange
  • cash holdings
  • Artificial intelligence
  • Conservatism
  • Internal auditors
  • Stock Price Crash Risk
  • independent auditors
  • Profitability
  • Agency Theory
  • Cash management
  • CEO power
  • intellectual capital
  • Earnings Quality
  • Audit committee Expertise
  • Human capital
  • Sustainability Reporting
  • Simultaneous Equation
  • Audit fees
  • Accounting Information
  • Financial Distress
  • Stakeholders
  • Individual factors
  • Board of Directors
  • Tax Revenue
  • Business Cycle
  • Technology Acceptance Model
  • Cost of Capital
  • Governance
  • review
  • Managerial Ability
  • Cognitive style
  • Innovation Performance
  • Thematic Analysis
  • Social Status
  • Information needs
  • Audit Fee
  • Audit Report Lag
  • Firm Value
  • Organizational Factors
  • Signaling Theory
  • Data quality
  • Disclosure
  • N25
  • work engagement
  • Structural Capital
  • Bibliometric analysis
  • Engagement
  • Risk Taking
  • Behavioral Finance
  • textual analysis
  • Market Return
  • Narcissism
  • Accruals
  • Board of directors’ characteristics
  • Quality of Accruals
  • Overinvestment
  • Unconditional Conservatism
  • information quality
  • Discretionary accruals
  • Audit opinion
  • Cost Stickiness
  • Bankruptcy Prediction
  • Stakeholder Management
  • Corporate Value
  • Financial Reporting
  • Value Relevance
  • Information Transparency
  • Financial Constraints
  • Genetic Algorithm
  • Accrual items
  • Nondiscretionary accrual
  • JEL: E22
  • L22
  • M41
  • Essential Volatility
  • Over Investment
  • Managers’ abilities
  • Investment-cash flow sensitivity
  • financing debt
  • Gender diversity
  • Asset Quality
  • Probability Tree
  • portfolio performance
  • Emotional control
  • "cash component of earning"
  • "accrual component of earning"
  • " future stock returns"
  • "cash flow"
  • "earning"
  • state ownership
  • Block Trades
  • Stock Price
  • Trades Volume
  • Family Ownership
  • Auditor choice
  • corporate social responsibility (CSR)
  • " accounting information quality "
  • " information uncertainty
  • Professional Skepticism
  • Enterprise risk Management
  • working conditions
  • government support
  • Disclosure Indicator
  • Transparency Model
  • Audit Report
  • Multi-Layered Perceptron Neural Network
  • Colonial Competition Algorithm
  • Self-organizing Neural Network
  • Independent Auditor\'s Report
  • Agency Conflicts
  • Tax Compliance
  • Tax Evasion
  • Independence of Board of Directors
  • Effectiveness of the audit committee
  • Auditor size
  • accounting estimates
  • audit quality \"
  • Data Visualization
  • Decision efficiency
  • Decision quality
  • Management accounting reports
  • Conceptual Framework
  • real earning management
  • fraud detection
  • related party transactions
  • product market competition
  • Behavioral Economics
  • Managing Duality
  • Managerial Duration
  • Managing Director\'s Power
  • Keywords: Intellectual Capital
  • Product Competition
  • Power Product Competition
  • Firm Geographical Location
  • Efficient Earnings Management
  • Earning forecast
  • \"Technology Knowledge\"
  • \"Financial Knowledge\"
  • \"Online Investments\"
  • \"Attitude Towards Money\" \"Social and Economic Status\"
  • investment inefficiency
  • شناسنامه علمی شماره-فارسی
  • شناسنامه علمی شماره-انگلیسی
  • Earning Quality
  • Auditing
  • Stock Returns
  • Health center
  • Financial Reporting Quality
  • Medical Science University
  • working capital
  • Industry 4.0
  • Corporate tax compliance
  • Annual Financial Statements
  • Interim Financial Statements
  • Market Value
  • Accrual Accounting System
  • users’ resistance
  • debts combination
  • stock Trading
  • management ability
  • Stabilization Model
  • Moral Courage
  • capital market reaction
  • Bear Market
  • Bull Market
  • future cash flows
  • renewal of financial statements
  • Quality of Financial Reporting
  • Political connection
  • firm\'s size
  • Internal Controls
  • Best-Worst Method (BWM)
  • Audit Committee Independence
  • Audit Committee Size
  • Communication capital
  • Revaluation
  • Fixed Asset
  • auditor\'s independence
  • Financial Managers
  • Degree of Education and Work Experience
  • the behaviors reducing audit quality
  • Internal control weaknesses
  • Overvalued Equity
  • The Ascending Fluctuation
  • The Negative Skewness of The Return on Capital
  • Market Information
  • fraud prevention
  • fraud reporting