Main Subjects = audit
The Emphasis of Matter Paragraphs and Audit Opinions

Articles in Press, Accepted Manuscript, Available Online from 30 September 2024

10.22103/jak.2024.23428.4054

Fakhroddin MohammadRezaei; Amir Hossein San Ahmadi; zahra kazemi; Ali Soltani


Investigating the effect of client employee training on audit efficiency

Articles in Press, Accepted Manuscript, Available Online from 26 November 2024

10.22103/jak.2024.23498.4056

saman mirabbasi; mohsen rashidi baqhi


Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence

Articles in Press, Accepted Manuscript, Available Online from 04 January 2025

10.22103/jak.2025.23702.4079

Zeynab Mehtari; NavidReza Namazi; Tahere Amiri


Audit Partner Narcissism and Audit Report Lag: Role of Tenure and Busyness

Articles in Press, Accepted Manuscript, Available Online from 04 January 2025

10.22103/jak.2025.24083.4097

Seyed aliakbar Teymorian; Mehdi Maranjory; Razieh Alikhani; Nemat rostami


Investigating the effect of the same tenure of CEO and CFO on the audit fees

Articles in Press, Accepted Manuscript, Available Online from 08 April 2025

10.22103/jak.2025.24123.4103

Morteza Adlzadeh; مهدی نیک روش


The influence of self-efficacy and remote auditing on auditor performance in the Post-COVID Era

Articles in Press, Accepted Manuscript, Available Online from 23 April 2025

10.22103/jak.2025.24489.4124

seyed seyed nezhad fahim


The effect of psychological capital on the judgment and decision making of internal auditors regarding the role of moral courage and job satisfaction

Articles in Press, Accepted Manuscript, Available Online from 29 April 2025

10.22103/jak.2025.24516.4133

Sara Harandi; Omid Pourheidari; Ahmad Khodamipour


The Impact of Auditor Professional Skepticism Level on Fraud Detection Ability (Comparing the Hurt Model with the Fauziah and Yanthi Model)

Articles in Press, Accepted Manuscript, Available Online from 03 November 2025

10.22103/jak.2025.25627.4202

Aghil Farhangian; Zohreh Hajiha; Roya Darabi


Investigating the Effect of Audit Committee Chairman Characteristics on Audit Fees

Articles in Press, Accepted Manuscript, Available Online from 08 November 2025

10.22103/jak.2025.25333.4181

Ali Ebrahimi Kordlar; Morteza Fakhari


Factors Affecting Cooperation and Trust between Internal and Independent Auditors

Volume 16, Issue 3, August 2025, Pages 1-24

10.22103/jak.2024.22772.4014

Rezvaneh Almasi; Hosein Sajadi; Mohammad Hossein Safarzadeh Bondari


The Moderating Role of Audit Quality on the Impact of Tax Planning on Company Value

Volume 15, Issue 4, December 2024, Pages 21-40

10.22103/jak.2024.23589.4063

Hassan Yazdifar; Vahid Heydarzadeh khalifekhandi; Mahdi Askari Shahamabad


Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter?

Volume 15, Issue 4, December 2024, Pages 41-56

10.22103/jak.2024.21883.3918

Seyed Mohammad Moshashaei; Hamed Arad; Seyedeh Maryam Hosseini