Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018

The purpose of this study is to analyze the content of the articles ofquarterly  journal of the Iranian accounting and auditing review series in order to explain its effects on the accounting literature of Iran. Sub objectives of this research include the study of the topic orientation of the articles, the pattern of participation of writers individually and collectively , the Gender and educational level of the authors, the most prolific writers and universities, organizations and research institutes, as well as the type and method of research used and the percentage of use of Persian and English resources. The present research is a descriptive study that analyzes the content of 548 articles published in 88 issues of the booklet of this journal between 1992 and 2018. Findings show that 86.94% of the authors of the articleswere male; Most articles (49.82%) were the result of two people cooperation and also assistant professors with 35.31% had the largest share in the publishing of articles; Among the authors before the year 2000, Mr. Mohammad Sadeghi from Tehran University with 9.57% is the most prolific writer of this quarterly. After 2000, Mohammad Namazi from Shiraz University with 1.80%, Iraj Noravesh from Tehran University with 1.76% and Gholamreza Karami from Tehran University with 1.37% were the most prolific writers of this magazine. Most of the articles (60.22%) were archival in terms of the research method; most of the sources used in the articles were in terms of language, Eglish resources (74.22%); and also the most thematic orientation (59.13%) is related to financial accounting. Based on the results, the researchers have showed a great interest to scientific collaborative and co-authoring; therefore, the number of one-authored articles has decreased significantly compared to group-authored articles. Due to the fact that a major part of literature related to capital market and increasingly authors are more interested in archival researches. Also, the results suggested that the journal has successful performance in publishing specialized articles in the given fields specified by the journal and appropriated to the title of the journal.