Volume & Issue: Articles in Press

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


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


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

Azade Rajabloo; Seyyed Hossein Hosseini; bahram hemmati


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


Consequences of Promoting The Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic process

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

10.22103/jak.2024.23038.4019

Abolfazl Eslami Mehr; seyed abbas borhani; Mojgan Safa; Reza Gholami Jamkarani


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


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


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


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


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


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


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


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