Volume & Issue: Articles in Press
Number of Articles: 28
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 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

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

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

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

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

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

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 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 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

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 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

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 Changes in Deferred Revenues on Future Financial Performance

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

10.22103/jak.2025.25125.4164

Alireza Esmaeelzade; Mohammad Marfou

Data-driven Simulation and Forecasting of Option Pricing: A Particle Swarm Optimization Approach

Articles in Press, Accepted Manuscript, Available Online from 22 December 2025

10.22103/jak.2025.25456.4192

Hedyeh Mir; Amirhossein Taebi Naghandari; Seyyed Abdolmajid Jalaee Esfandabadi

Design and Validation of a Model of Fraud Risk Platforms in Companies Based on Managers’ Thinking Style

Articles in Press, Accepted Manuscript, Available Online from 27 January 2026

10.22103/jak.2026.26325.4250

Masoud Meshkin; Mohammad Hossein Ranjbar; Khosro Moradi Shehdadi

World Uncertainty and Institutional Shareholders: With an Emphasis on Financial Performance

Articles in Press, Accepted Manuscript, Available Online from 02 May 2026

10.22103/jak.2026.24482.4122

Reza Malek; Hossein Fakhari

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