Volume & Issue: Articles in Press
Number of Articles: 43
Firm Life Cycle and Predictability of Going Concern

Articles in Press, Accepted Manuscript, Available Online from 05 October 2024

10.22103/jak.2024.23404.4052

said rasoul hosayni; HmidReza Ganji

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 Role of Conservatism in the Relationship between Liquidity Policies and Tone Management

Articles in Press, Accepted Manuscript, Available Online from 17 November 2024

10.22103/jak.2024.23897.4087

Roghayeh Mahmoudi yekebaghi; milad darvishi; mohammad hossien vadiei

The effect of Favorable Financial Reporting and Informativeness of Accounting Earnings on Corporate Social Reputation

Articles in Press, Accepted Manuscript, Available Online from 19 November 2024

10.22103/jak.2024.23274.4041

Ehsan Ahmadi; farzad ghayour; hamzeh didar

A scientometric analysis of profitability uncertainty literature: current status, emerging trends

Articles in Press, Accepted Manuscript, Available Online from 24 November 2024

10.22103/jak.2024.23545.4059

behrang parsafard; Qasem Boloue; Maghsood Amiri; mohammad javad salimi

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

Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model

Articles in Press, Accepted Manuscript, Available Online from 11 September 2024

10.22103/jak.2024.23666.4071

Mojdeh Derakhshan; mohammad hossein safarzadeh; Gholam Hossein Assadi; Abbas Raad

The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt

Articles in Press, Accepted Manuscript, Available Online from 01 December 2024

10.22103/jak.2024.23865.4085

Hasan Fattahi Nafchi; narges hamidian; Farshid Riahi Dorche

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

Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds

Articles in Press, Accepted Manuscript, Available Online from 25 November 2024

10.22103/jak.2024.23921.4089

Hanieh Hekmat; Ali Rahmani; Elahe Torkamani Bejestani

The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs

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

10.22103/jak.2025.24035.4094

Fatemeh Fekriaval; Younes Badavar Nahandi

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

Effect of Tax Avoidance on Managerial Empire Building: The role of Monitoring Mechanisms and CEO Overconfidence

Articles in Press, Accepted Manuscript, Available Online from 11 February 2025

10.22103/jak.2025.24144.4105

mahdi alibalai; Mohsen Rahimi Dastjerdi; Rahman Saedi

Investigating the effect of personal and organizational variables on fraud tolerance

Articles in Press, Accepted Manuscript, Available Online from 09 February 2025

10.22103/jak.2025.24385.4117

Fahimeh Ebrahimi; Amin Rostami

The effect of information competition on the pricing of the probability of using confidential information with an emphasis on the dimensions of information disclosure

Articles in Press, Accepted Manuscript, Available Online from 17 March 2025

10.22103/jak.2025.24042.4095

Mohsen Hamshi; Rahim Bonabi ghadim; Heydar Mohammadzadeh Salteh

Ethical Concerns Related to the Use of Artificial Intelligence In ccounting

Articles in Press, Accepted Manuscript, Available Online from 06 April 2025

10.22103/jak.2025.24100.4102

Soraya Rezaee; Mohammad Arabmazar Yazdi; Vahid Mennati

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

Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology

Articles in Press, Accepted Manuscript, Available Online from 12 April 2025

10.22103/jak.2025.24301.4114

Marzieh Jamdar; Meysam Arabzadeh; Mehdi Safari Gerayli; Hosein Panahiyan

Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality

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

10.22103/jak.2025.24085.4098

Abbas Ali Daryaei; Yasin Fattahi

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

Investigating the Impact of Managerial Ability on External Financing Policy with the Mediating Role of Financial Constraints

Articles in Press, Accepted Manuscript, Available Online from 28 April 2025

10.22103/jak.2025.24375.4116

rezvan fathi shahri; Dariush Damoori; habib ansari samani

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

Investigating the impact of accounting conservatism on the financial reporting readability

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

10.22103/jak.2025.24087.4099

nasrin varmaziyar; shahnaz mashayekh

The Effect of Working Capital Management and Bargaining Power‌on the Speed of Business Credit Adjustment

Articles in Press, Accepted Manuscript, Available Online from 28 July 2025

10.22103/jak.2025.24127.4104

Mohammad Hosein Fatheh; Zahra Khayam Haghighi; Hamed kargar

Configuring an Emerging Model of a Phenomenon Called Tourism Accounting: Adherence to the Principles of Paradigmatic Phenomenology

Articles in Press, Accepted Manuscript, Available Online from 28 July 2025

10.22103/jak.2025.24852.4148

Rezvaneh Sadat Seyedrezayee; Hasan Valiyan; Mohammadreza Abdoli; Maryam Shahri

Determinants of Financial Risk Disclosure under Accounting Standard No. 37

Articles in Press, Accepted Manuscript, Available Online from 10 August 2025

10.22103/jak.2025.25189.4168

Mohammah hossein Ghaemi; Mohammad Rahimpour; Morteza Nemati Amreh

The effect of corporate culture in the form of competitive values and financial reporting quality:Change management and culture change

Articles in Press, Accepted Manuscript, Available Online from 16 August 2025

10.22103/jak.2025.25337.4183

Seyed Hamid Reza Sajjadi; Mehdi ArabSalehi (Ph.D); Gholam hossain Kiani (Ph.D)

Disclosure of Environmental, Social and Governance Information and Stock Liquidity

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

10.22103/jak.2025.24844.4152

Parisa Shafiei; Seyed Reza Miraskari Jildani; Yasser Rezaei Pitenoei

Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory

Articles in Press, Accepted Manuscript, Available Online from 28 September 2025

10.22103/jak.2025.25654.4204

Amir Mohammad Rezaei; Mohammad Reza Ola; Arezo Khosrovani; Hamid Erfanian Khanzadeh

Designing an Optimal Model for Predicting Stock Liquidity Using the Random Forest

Articles in Press, Accepted Manuscript, Available Online from 30 September 2025

10.22103/jak.2025.24973.4156

Abdolreza Ghasempour; Ahmad Khodamipour; Hadis Zainali; Amirhossein Taebi Naghandari

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

The Impact Personality Traits and Wealth on Investment Intentions: The Mediating Role of Investors’ Social Interaction Breadth

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

10.22103/jak.2025.25251.4176

Zohre Arefmanesh; Ghazal Sadeghi Yakhdani; Fatemeh Rafie

Opportunistic Related Party Transactions and Sensitivity of Investments and External Financing to Market Value and Internally Generated Cash Flows

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

10.22103/jak.2025.25453.4191

Ahmad Ghorbanzade; Seyed Mohammad Moshashaei; Gholamreza Mahfoozi

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

Fraudulent Financial Reporting and Sustainability Reporting: The Moderating Role of Managers' Behavioral Traits

Articles in Press, Accepted Manuscript, Available Online from 17 November 2025

10.22103/jak.2025.25865.4220

Gholamhossein Mahdavi; Maryam Hasili; Younes Masoudi

The Impact of Sustainability Reporting on Audit Quality

Articles in Press, Accepted Manuscript, Available Online from 06 December 2025

10.22103/jak.2025.24694.4138

Somayeh Dadfar; Abdul Rasool Mostajeran

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