Volume & Issue: Articles in Press
Number of Articles: 41
Accounting Asset Informativeness According to Innate and Discretionary Factors: The effect of Standards Implementation Quality and Fundamental Factors

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

10.22103/jak.2024.22895.4012

Zahra Heidary Sureshjani; Daruosh Foroghi; Alireza Rahrovi Dastjerdi

Factors affecting trust and cooperation between internal and external auditors

Articles in Press, Accepted Manuscript, Available Online from 23 July 2024

10.22103/jak.2024.22772.4014

Rezvaneh Almasi; hosein sajadi; Mohammad Hossein Safarzadeh Bandari

Predicting financial distress of companies using textual information of Board of Director's Reports

Articles in Press, Accepted Manuscript, Available Online from 13 May 2024

10.22103/jak.2024.22992.4017

mohammad marfou; Mohamadjavad Salimi; iman Raeesi Vanani; mojtaba alifamian

Analyzing the Consequences of Investors' Analytical Paralysis in the Capital Market

Articles in Press, Accepted Manuscript, Available Online from 15 May 2024

10.22103/jak.2024.23011.4018

masoud taherinia

Conceptualization of Auditors' Experiences of Professional Skepticism: A Phenomenographic Study

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

10.22103/jak.2024.23109.4027

Nasrin Yousefzadeh; zahra masoumi bilondi

The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility

Articles in Press, Accepted Manuscript, Available Online from 31 July 2024

10.22103/jak.2024.23092.4028

Peyman Amini; Abbas Aflatooni; Mahla Zangeneh

Investigating the moderating role of management optimism and Myopia on the relationship between contingent factors and financial stability

Articles in Press, Accepted Manuscript, Available Online from 22 July 2024

10.22103/jak.2024.23077.4030

ghareibeh esmailikia; Amin Ghanbari; Mahdis Naseri

The Moderating Role of Stereotype and similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts

Articles in Press, Accepted Manuscript, Available Online from 07 September 2024

10.22103/jak.2024.23239.4036

Farzaneh Ghadimi; Saeid Aliahmadi; Mohammad Alimaradi

The Relationship between Social Crisis and the Quality of Managers Financial Decision-Making

Articles in Press, Accepted Manuscript, Available Online from 09 September 2024

10.22103/jak.2024.23240.4037

Mohtaram Bizhanizadeh; Mohammad Ali Bagherpor Velashani; Reza Hesarzadeh

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 Mediation of Financial Reporting Quality in Relationship Sustainability Disclosure And Company Performance

Articles in Press, Accepted Manuscript, Available Online from 23 September 2024

10.22103/jak.2024.23640.4073

Mehrdad Panahi Dorcheh; Hamzeh Didar; Gholamreza Mansourfar; Mehdi Heydari; Ali Ashtab

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

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

The effect of implementing quality costing on financial performance: case study of Hormozgan Gas company

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

10.22103/jak.2025.22798.4006

Mojtaba Safipour Afshar; Esmaeil Akhlaghi Yazdinejad; Hossein Nourani; Bahman Bazgir

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 Impact of Economic Recession on the Relationship Between Real Earnings Management and Accrual-Based Earnings Management

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

10.22103/jak.2025.24739.4143

jamil ebrahimi; esmaeil amiri

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

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