Journal of Accounting Advances

Main Subjects = حسابداری مالی

The Nonlinear Relationship Between Financial Flexibility and Corporate Risk-Taking: The Role of Financial Constraint and Social Responsibility

Articles in Press, Accepted Manuscript, Available Online from 23 September 2026

10.22099/jaa.2026.55391.2584

Abdolrasoul Mostajeran; Farhad Heydarizad motlagh; Reza Mohammadi

Examination Abnormal Returns of Corporate Social Responsibility Performance based on Accounting Information Quality and Transient Institutional Investors

Articles in Press, Accepted Manuscript, Available Online from 29 September 2026

10.22099/jaa.2026.56014.2604

ahmad ebrahim shanin; mohsen rashidi; meysam noshadi

Agency Costs and Sukuk Issuance: Evidence from Excess Cash Holdings and Bank Guarantees in Iran

Volume 18, Issue 1, September 2026, Pages 1-32

10.22099/jaa.2026.55886.2598

Parisa Saadat Behbahaninia; Zahra Najafi

Impact of Managerial Capability on the Relationship Between IT Expenditures and Financial Reporting Quality

Volume 18, Issue 1, September 2026

10.22099/jaa.2026.55384.2583

mohsen tanani; Seyed Mohammad Ali Sharifi

Disclosure of climate change performance and financial distress

Volume 18, Issue 1, September 2026, Pages 67-110

10.22099/jaa.2026.54873.2566

Hazhir Habibi; Gholamreza Kordestani

The Effect of Firms’ Bargaining Power on the Relationship Between Financial Constraint and Inventory Adjustment Speed

Volume 18, Issue 1, September 2026, Pages 185-216

10.22099/jaa.2026.54952.2570

Mehdi Rezaei; Golriz Motazedi; hamed kargar

Investigating the direct and indirect effects of rent and tax revenues on corporate social responsibility regarding the mediating role of democracy: Relying on the resource curse hypothesis

Volume 18, Issue 1, September 2026, Pages 255-284

10.22099/jaa.2026.55570.2590

Reza Tolooti Bandpey; Yahya Kamyabi; Hosein Fakhari

The Impact of Financial Reporting Readability on the Accounting Information Quality with the Mediating Role of Managers’ Reporting Tone and Environmental, Social, and Governance Performance

Volume 18, Issue 1, September 2026, Pages 285-321

10.22099/jaa.2026.54400.2579

Mohammadreza Abbasi Astamal; Younes Badavar Nahandi; Amir Ata Alizadeh; Maryam Erfan Esfanjani

Examining the factors influencing the implementation of public sector reporting standards on the prevention of financial deviations: Evidence from Mashhad University of Medical Sciences

Volume 18, Issue 1, September 2026, Pages 323-352

10.22099/jaa.2026.55485.2586

Younes Masoudi; Mohammad Hossein Vadiei; Reza Hesarzadeh

The impact of ESG performance on financial risk: the moderating role of operational capability and profitability

Volume 18, Issue 1, September 2026, Pages 353-386

10.22099/jaa.2026.54993.2572

Bita Mashayekhi; Mahtab Keramati; Milad Samavat

Examining the Impact of Environmental, Social, and Corporate Governance (ESG) Sustainability on Corporate Stressors

Volume 18, Issue 1, September 2026, Pages 387-420

10.22099/jaa.2026.54273.2542

Mehran Nosrat Zadeh; Zohreh Hajiha; Norooz Noorollahzadeh; Roya Darabi

The Impact of Intellectual Capital, Competitive Advantage, and Knowledge Management on Firm Performance: A Resource-Based View Approach (Evidence from Knowledge-Based Firms)

Volume 18, Issue 1, September 2026

10.22099/jaa.2026.55695.2594

Naser Sheikh Sajjadieh; Mehdi Sarikhani; Iraj Torabi; Fahime Ebrahimi

Analyzing the Effect of the Audit Supervisor's Team Orientation on the Behavioral Responses of Subordinate Auditors and Audit Quality

Volume 18, Issue 1, September 2026

10.22099/jaa.2026.55603.2591

Milad Rahimi; Seyed Abbas Hashemi; amin rostami

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

Journal Archive

Volume 18 (2026)

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 ()