Journal of Accounting Advances

Main Subjects = حسابداری مالی

Identifify and Prioritize Internal and External Factors Affecting the Implementing Fair Value Based on SWOT

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

10.22099/jaa.2025.53043.2497

seyed danial aghvami; abbasali haghparast; Reza Sotudeh; alireza hirad

View Article

Conceptualizing Auditors' Cognitive Heterogeneity: And Analyzing Its Role in Auditor Professional Skepticism

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

10.22099/jaa.2025.53469.2515

Saeed inanloo moranloo; meysam arabzadeh; mehdi safari gerayli; Hossein jabbary; Mohammad reza mohagheghi

View Article

Economic Policy Uncertainty and labor Investment Efficiency: The Mediating Role of Corporate Social Responsibility Disclosure

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

10.22099/jaa.2025.53339.2508

Ali Ebrahimi Kordlar; Zahra Taheri; Mohammad Mahdi Ramezani; Milad Samavat

View Article

The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow

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

10.22099/jaa.2025.51337.2454

Vahid Mennati; Hamideh Asnaashari; Mehran Mosafer

View Article

Integrated Reporting Items and Agency Cost Reduction: An Analysis of the Role of Audit Quality

Volume 17, Issue 1, September 2025, Pages 1-44

10.22099/jaa.2025.52706.2490

Maryam Asadi; Gholamreza Mansourfar

Accounting Comparability and Deviation from Firm’s Fundamental Value: The Mediating Role of Industry Competitiveness

Volume 17, Issue 1, September 2025, Pages 45-77

10.22099/jaa.2025.51825.2470

Abbas Aflatooni

Anomaly Detection in Accounting Entries Using Deep Learning with Autoencoder Neural Networks

Volume 17, Issue 1, September 2025, Pages 79-114

10.22099/jaa.2025.52908.2495

mozaffar jamalianpour

Board Governance Mechanisms and Misclassification of Operating Revenues and Expenses: An Application of Quantile-on-Quantile Regression

Volume 17, Issue 1, September 2025, Pages 115-147

10.22099/jaa.2025.53468.2514

iman dadashi

The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor

Volume 17, Issue 1, September 2025, Pages 149-183

10.22099/jaa.2025.51504.2464

manijeh ramsheh; mahsa sadat fakhari

Design and Validation of a Model of Institutional Investors' Perception of Disclosed Accounting Information

Volume 17, Issue 1, September 2025, Pages 185-223

10.22099/jaa.2025.53320.2506

Saba sorosh rad; Farzin rezaei; Javad rezazadeh

The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments

Volume 17, Issue 1, September 2025, Pages 225-261

10.22099/jaa.2025.52001.2474

Maedeh El-Sadat Shaker Ardakani; Mohammad Mahdi Bozorg

Modeling the impact of managerial stability on the risk of free cash flow and the value of listed companies in the Iran and Iraq: A comparative analysis approach

Volume 17, Issue 1, September 2025, Pages 263-309

10.22099/jaa.2025.52942.2496

Tammar Salih Jawad; mehdi heidari; Ali Ashtab

Corporate Sustainability Disclosure Based on Legitimacy Theory and Institutional Co-Structure

Volume 17, Issue 1, September 2025, Pages 311-349

10.22099/jaa.2025.52024.2475

saeed samimi

The Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange

Volume 17, Issue 1, September 2025, Pages 351-379

10.22099/jaa.2025.52051.2476

Ali Azizi; naser izadinia; Dariush Foroghi

The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing

Volume 17, Issue 1, September 2025, Pages 381-423

10.22099/jaa.2025.52778.2494

Bahman Qaderi; Bahman Banimahd; Fraydoon Rahnamay Roodposhti

Designing a Professional Identity Model for Accountants in Government Organizations

Volume 17, Issue 1, September 2025, Pages 425-461

10.22099/jaa.2025.52108.2480

Farough Karimi; Asgar Pakmaram; Adel Shahvalizadeh; Ghader Babaei

The Impact of Personal and Organizational Variables on the Predisposition of Independent Auditors toward Handling Self-made Errors

Volume 16, Issue 1, May 2024, Pages 1-28

10.22099/jaa.2024.50442.2432

Fahime Ebrahimi; Amin Rostami

The effect of managers' ability characteristics on voluntary information disclosure

Volume 16, Issue 1, May 2024, Pages 29-54

10.22099/jaa.2024.50073.2422

Elahe Ahmadi Goki; Seyed Hossein Sajadi; mohammad-hossein Safarzade Bandari

Customer Concentration and Leverage Adjustment Speed: The Mediating Role of Cash Flow Volatility

Volume 16, Issue 1, May 2024, Pages 55-79

10.22099/jaa.2025.49888.2418

mohamad omid akhgar; shadi hasanzadeh; mahnaz kheirandish

Investigating the interrelationship of corporate water reporting with financial performance and firm value using the system of simultaneous equations

Volume 16, Issue 1, May 2024, Pages 81-110

10.22099/jaa.2024.49269.2404

Fatemeh Asnad; Hossein Fakhari

Investigating investors'''' feelings and Iran''''s capital market''''s reaction to the corona virus epidemic (event research approach)

Volume 16, Issue 1, May 2024, Pages 145-174

10.22099/jaa.2024.7481

Mehdi Khorramabadi; hadis abdi; Soheila Lashgarara

The moderating role of institutional investors and product market competition on the effect of readability of financial reports on the cost of capital

Volume 16, Issue 1, May 2024, Pages 175-207

10.22099/jaa.2024.49285.2400

shokrollah khajavi; Soraya Weysihesar; Ali Ghayouri Moghaddam

The effect of organizational paranoid on fraud in the financial reporting system with the mediation of organizational loyalty

Volume 16, Issue 1, May 2024, Pages 243-274

10.22099/jaa.2025.49699.2413

iman zare; Ali torkzadehmahani; Mehdi Fazeli

Audit quality and labour investment efficiency

Volume 16, Issue 1, May 2024, Pages 275-298

10.22099/jaa.2024.48500.2372

Mohsen Alizadeh; gholamreza rezaei; REZA Taghizadeh

Intellectual capital, efficiency of financial stability and financial capital of banks with the approach of neural spatial algorithms: (Study case: Iranian and Iraqi banks)

Volume 16, Issue 1, May 2024, Pages 299-345

10.22099/jaa.2024.51254.2451

Hakim Farajkamar; parviz piri; mehdi heidari

Journal Archive

Volume 17 (2025)

Volume 16 (2024)

Volume 15 (2023)

Volume 14 (2022)

Volume 13 (2021)

Volume 12 (2020)

Volume 11 (2019)

Volume 10 (2018)

Volume 9 (2017)

Volume 8 (2016)

Volume 7 (2015)

Volume 6 (2014)

Volume 5 (2013)

Volume 4 (2012)

Volume 3 (2011)

Volume 2 (2010)

Volume 1 (2009)

Volume 26 ()

Volume 22 ()