Volume & Issue: Articles in Press

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


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


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


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