Journal of Accounting Advances

Main Subjects = acounting,finencial accounting,management accounting,accounting in fanantial system

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

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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

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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

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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

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

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

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 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

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

Sustainability accounting research trends: A Bibliometrics Approach

Volume 16, Issue 2, February 2024, Pages 1-29

10.22099/jaa.2025.51631.2463

Parisa Ahmadi; Ali Rahmani

the impact of the aggressive reporting approach on the relationship between managers' competence and audit fees

Volume 16, Issue 2, February 2024, Pages 103-130

10.22099/jaa.2025.51326.2453

mohsen rashidi; meysam noshadi; maedeh soumi

Studying the Effect of Corporate Social Responsibility on Accounting Conservatism Using Maximum Likelihood-Structural Methods

Volume 16, Issue 2, February 2024, Pages 131-167

10.22099/jaa.2025.50155.2420

sepideh shahryan; Seyed Fakhreddin fakhrhosseini; nemat rostamee mazoee

Corporate Performance in the face of Abnormal Social Responsibility and the role of Internal Corporate Governance Quality

Volume 16, Issue 2, February 2024, Pages 211-242

10.22099/jaa.2025.50777.2436

Jasim Kesheesh zaveed; hamzeh didar; Gholamreza Mansourfar; mehdi heydari

Prioritizing the Role of Effective Psychological Factors in Mental Representation on the Justification of Behavior and the Decision-Making Process of Management Accountants

Volume 16, Issue 2, February 2024, Pages 285-336

10.22099/jaa.2025.50157.2421

mehdi moazeni; mohamadhamed khanmohamadi; Azar Moslemi; tahereh Mahmoudian Dastanaee

The Impact of Workload, Work-Life Balance, and Motivation on Auditor Turnover Intentions: A Mediation and Moderation Analysis

Volume 16, Issue 2, February 2024, Pages 337-378

10.22099/jaa.2025.51025.2445

Mohammad Nazaripour; Jafar Babazadeh Hashinon

Experimental Study of The Effectiveness of The Auditor's Conservatism in Preventing Incorrect Stock Pricing

Volume 15, Issue 2, November 2023, Pages 1-28

10.22099/jaa.2024.48963.2392

Farshid Ahmadi Farsani; Aliakbar Allahyari

Investigating the Effect of Framing and Independence on Audit Judgment With Professional Skepticism as a Moderating Variable

Volume 15, Issue 2, November 2023, Pages 29-62

10.22099/jaa.2024.48267.2367

fatemeh asadi; Seyyed Hossein Hosseini; Bahram Hemmati; Bahman Banimahd

The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism

Volume 15, Issue 2, November 2023, Pages 63-92

10.22099/jaa.2023.48291.2368

Mahboobe Jafari; Omid Pourheidari; Ahmad Khodamipour

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 ()