Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

Number of Volumes 6
Number of Issues 16
Number of Articles 105
Number of Contributors 218
Article View 83,982
PDF Download 60,977
View Per Article 799.83
PDF Download Per Article 580.73
 
Number of Submissions 450
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).

Keywords Cloud

  • Tax Avoidance
  • Corporate Governance
  • Capital structure
  • Audit Quality
  • Information Asymmetry
  • institutional ownership
  • Financial Distress
  • ownership concentration
  • liquidity
  • Sustainability Reporting
  • Audit Committee
  • Earnings Management
  • Ownership structure
  • Agency Theory
  • Auditor size
  • Accounting Information
  • Free Cash Flow
  • Stakeholders
  • Risk Management
  • Stock Price Crash Risk
  • Internal auditors
  • cash holdings
  • Audit committee Expertise
  • Tehran Stock Exchange
  • Human capital
  • Simultaneous Equation
  • Earnings Quality
  • Artificial intelligence
  • Conservatism
  • Profitability
  • intellectual capital
  • CEO power
  • independent auditors
  • Cash management
  • Audit fees
  • government support
  • Risk Taking
  • mental persuasion
  • Behavioral Bias
  • Field of Study
  • Conceptual Framework
  • Fixed Asset
  • Penman\'s model. Leuz\'s model
  • Managerial Duration
  • mandatory rotation
  • " future stock returns"
  • Genetic Algorithm
  • implied audit
  • earnings reaction coefficient
  • Professional Skepticism
  • Management Accounting
  • Unconditional Conservatism
  • Accounting tasks
  • Tax Compliance
  • Overvalued Equity
  • Audit Committee Size
  • Value Relevance
  • \"Financial Knowledge\"
  • \"Online Investments\"
  • Bibliometric analysis
  • Audit Pricing
  • Health center
  • Information technology
  • Data quality
  • Probability Tree
  • culture
  • Political connection
  • Market Information
  • Corporate Value
  • Emotional control
  • Disclosure Indicator
  • Accruals
  • Annual Financial Statements
  • working capital
  • Resource dependence theory
  • L22
  • inspirational motivation
  • Keywords: mental toughness
  • Discretionary accruals
  • Board of directors’ characteristics
  • Financial Reporting
  • capital market reaction
  • social responsibility
  • audit fees\'
  • Market Return
  • Meta-analysis
  • Auditors Whistleblowing
  • Gender diversity
  • financing debt
  • Interim Financial Statements
  • Political Relations
  • Managing Director\'s Power
  • \' Environmental change performance
  • Agency Conflicts
  • Intangible Assets
  • Implications
  • state ownership
  • Banking sector
  • Emotional intelligence
  • individual considerations
  • Internal Audit
  • Self-organizing Neural Network
  • review
  • " information uncertainty
  • Nondiscretionary accrual
  • Bankruptcy Prediction
  • Data Visualization
  • Decision quality
  • decision-making culture
  • Audit Price
  • litigation risk
  • firm\'s size
  • Audit Fee
  • Financial Reporting Readability
  • future of auditing profession
  • Information needs
  • The Organizational Culture Assessment Instrument (OCAI)
  • earnings sustainability
  • Internal audit performance effectiveness
  • Comprehensive financial system of Tehran municipality
  • Effectiveness of the audit committee
  • Financial Managers
  • commercialization of audit institutions
  • Visual Neurological Disorders
  • : Digital accounting systems
  • enghlish ID
  • Good Governance
  • unethical practice
  • Critical Accounting Estimates
  • Requirements
  • Audit Committee Independence
  • Transformational Leadership
  • Corporate tax compliance
  • portfolio performance
  • Degree of Education and Work Experience
  • corporate sustainability reporting
  • Quality of accounting information disclosure
  • sustainability auditing
  • Financing
  • information quality
  • Governance
  • شناسنامه علمی شماره-فارسی
  • fraud detection
  • Best-Worst Method (BWM)
  • product market competition
  • Social Status
  • Structural Capital
  • Signaling Theory
  • Organizational Culture
  • Education
  • Market downturn
  • Block Trades
  • \"Attitude Towards Money\" \"Social and Economic Status\"
  • " accounting information quality "
  • Cognitive style
  • Cost of Capital
  • Management accounting reports
  • Audit Report
  • Information Transparency
  • content analysis
  • Auditor choice
  • textual analysis
  • Risk Avoidance
  • Quality of Accruals
  • Analysis
  • company risk-taking
  • Thematic Analysis
  • Cosmetic Accounting
  • Asset Quality
  • Tax Evasion
  • voluntary rotation
  • financial performance
  • Industry 4.0
  • Trades Volume
  • characteristics of ethical culture
  • Resilience
  • Investment-cash flow sensitivity
  • Predictive Value of Earnings
  • Market Value
  • Institutional Investors\' Holdings
  • Earning Quality
  • Sticky of manager\'s expectations
  • Place of employment of deputy controllers 2
  • Multi-criteria decision making
  • Product Competition
  • M41
  • Power Product Competition
  • working conditions
  • Principal component analysis (PCA)
  • Essential Volatility
  • Board of Directors
  • JEL: E22
  • stock Trading
  • Efficient Earnings Management
  • accounting estimates
  • Abnormal Cash Flow
  • Capital Markets Business
  • Multi-Layered Perceptron Neural Network
  • Managers’ abilities
  • Quality of Financial Reporting