Volume & Issue: Articles in Press

Sustainable Intellectual Capital Reporting Framework and Evaluation of Key Axes in Context of Capital Market Companies

Articles in Press, Accepted Manuscript, Available Online from 27 February 2023

10.22103/jak.2023.20467.3797

Somayeh Mordoui; Rezvan Hejazi; mehdi desineh; Ali Amiri


Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach

Articles in Press, Accepted Manuscript, Available Online from 28 February 2023

10.22103/jak.2023.20600.3810

Akram Mobaraki; Mohammad Tamiimi; Allah karam salehi


Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers

Articles in Press, Accepted Manuscript, Available Online from 25 September 2023

10.22103/jak.2023.21305.3872

Farid Azizi; Asgar Pakmaram; Afshin Nokhbeh Fallah; Saeed Anvar Khatibi


Implementation of Performance Focused Activity Based Costing System via Fuzzy Logic Approach in Long Term Construction Contracts

Articles in Press, Accepted Manuscript, Available Online from 13 November 2023

10.22103/jak.2023.21321.3876

Mohammad Namazi; Peyman Nejat


The Impact of ethical behavior on the organizational and professional identity of the auditor

Articles in Press, Accepted Manuscript, Available Online from 15 July 2023

10.22103/jak.2023.21489.3885

Maryam Mohsenzadeh; Mohsen Khodadadi; Yasser Rezaei pitenoei (Ph.D)


Analysis of the scientific flow of researches related to accounting education in Scopus database

Articles in Press, Accepted Manuscript, Available Online from 15 July 2023

10.22103/jak.2023.21560.3890

Fatemeh Daneshyar; Syed Ahmad Khalifehsultani


Investigating the time delay in dividend payment and its related factors in the Iranian stock market

Articles in Press, Accepted Manuscript, Available Online from 24 October 2023

10.22103/jak.2023.21692.3901

Gholamreza Kordestani; Seyed Sepehr Mousavi


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

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

10.22103/jak.2024.21883.3918

Seyed Mohammad Moshashaei; Hamed Arad; Seyedeh Maryam Hosseini


Business Focus vs Diversification: Impact on Cash Conversion Cycle

Articles in Press, Accepted Manuscript, Available Online from 02 January 2024

10.22103/jak.2023.21911.3920

Zahra Yousefzadeh; Gholamreza Mansourfar; farzad ghayour


Designing a performance evaluation model for independent auditors based on supportive and non-supportive feedback

Articles in Press, Accepted Manuscript, Available Online from 08 October 2023

10.22103/jak.2023.21939.3924

Mahmoud Kia; javad Rezazadeh; Hossein Kazemi


Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession

Articles in Press, Accepted Manuscript, Available Online from 16 October 2023

10.22103/jak.2023.21947.3925

Mohammad Nazaripour (Ph.D); babak zakizadeh


The effect of the CEO's power on the narrative disclosure of financial reports with an emphasis on the role of earnings management and institutional investors

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

10.22103/jak.2024.22274.3953

Shokrollah Khajavi; Soraya Weysihesar; Ali Ghayouri Moghaddam


Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds

Articles in Press, Accepted Manuscript, Available Online from 27 November 2023

10.22103/jak.2023.22321.3964

Javad Shekarkhah; Soroush Ghazinoori; Mohammad javad salimi; Ali Hedayati Bilondi


Investigating determinants of adoption, quantity and quality of sustainability reports: Using systematic review

Articles in Press, Accepted Manuscript, Available Online from 08 January 2024

10.22103/jak.2024.22361.3969

mahnaz molanazari; shima ahmadi; hossein seilsepoor


Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report

Articles in Press, Accepted Manuscript, Available Online from 08 January 2024

10.22103/jak.2024.22419.3976

Solmaz Arefi Asl; Mohammad Reza Abbaszadeh; reza hesarzadeh


A Professional Judgement Framework for the measurement of the fair value at level 3

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

10.22103/jak.2024.22435.3991

Zahra Aslani; Ghasem Blue; Mohammad Hossein Ghaemi; Maghsood Amiri


Presenting a Model for Narrative Accounting: An Action Research Approach

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

10.22103/jak.2024.22889.4011

Ali Asghar Daneshpajooh; mehdi safari gerayli; azar moslemi; Mostafa Ezadpour


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; daruosh foroghi; Alireza Rahrovi Dastjerdi


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


Examining the credit rating model of companies focusing on management factors

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

10.22103/jak.2024.22564.3992

Soghra Barari nokashti; Seyedeh Zahra Mirnourollahi; Keyhan Azadi Hir


Examining the effect of state ownership on the relationship between labor protection and labor investment efficiency

Articles in Press, Accepted Manuscript, Available Online from 06 July 2024

10.22103/jak.2023.19456.3704

mohamad hossein setayyesh; mehdi desineh; mohammad hadi hosseini sarani; Hamed Manzari tavakoli


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


Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession

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

10.22103/jak.2024.22791.4007

Seyyed Hossein Hosseini; Azade Rajabloo; bahram hemmati


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


The Five-Factor Theory and Auditors' Endogenous and Exogenous Success

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

10.22103/jak.2024.21730.3905

Ruhollah Amareh; Behrooz Badpa; Venkataraman M Iyer