Journal of Accounting Advances

Main Subjects = حسابداری مالی

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

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

10.22099/jaa.2025.52108.2480

Farough Karimi; Asgar Pakmaram; Adel Shahvalizadeh; Ghader Babaei

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

Volume 17, Issue 2, February 2025, Pages 1-33

10.22099/jaa.2025.53339.2508

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

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

Volume 17, Issue 2, February 2025, Pages 35-80

10.22099/jaa.2025.53043.2497

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

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

Volume 17, Issue 2, February 2025, Pages 81-123

10.22099/jaa.2025.53469.2515

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

The Effect of Peer Firms on Corporate Financialization: The Role of Industry Competition, Financial Flexibility, and Corporate Risk-Taking

Volume 17, Issue 2, February 2025, Pages 165-208

10.22099/jaa.2026.53825.2529

Narges Hamidian; Hamed Marzian

Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies)

Volume 17, Issue 2, February 2025, Pages 259-312

10.22099/jaa.2026.53505.2520

Elham Soleimanizadeh; Allah-Karam Salehi; Mehdi Basirat; Ali Afrous

Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach

Volume 17, Issue 2, February 2025, Pages 349-396

10.22099/jaa.2025.53175.2498

Razieh Ghorbani; omid faraji; kaveh Asiaei; Mohammad kashanipour

The Mediating Role of Operating Cash Flow in the Relationship Between Managerial Overconfidence, Firm Value, and Tax Avoidance

Volume 17, Issue 2, February 2025, Pages 397-420

10.22099/jaa.2026.53414.2512

Hamid Mahmoodabadi; Hassan Safaei Ardakani

A fundamental approach to natural capital accounting: A structured framework based on grounded theory

Volume 17, Issue 2, February 2025, Pages 421-472

10.22099/jaa.2026.54374.2546

Ali Mashaei; seyed abbas borhani; Mojgan Safa; Hossein Jahangirnia

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

Volume 17, Issue 2, February 2025, Pages 473-501

10.22099/jaa.2025.51337.2454

Vahid Mennati; Hamideh Asnaashari; Mehran Mosafer

The Effect of Capital Structure and Profitability on Current Debts Solvency with Emphasis on the Life Cycle Stages of Firms

Volume 17, Issue 2, February 2025, Pages 503-547

10.22099/jaa.2026.54435.2552

Zeynab Mehtari; Farzad Zare Bidaki

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

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

10.22099/jaa.2025.49888.2418

mohamad omid akhgar; shadi hasanzadeh; mahnaz kheirandish

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 ()