Journal of Accounting Advances

Journal of Accounting Advances

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 ()

Journal of Accounting Advances is a double-blind peer-reviewed semiannual journal, owned, managed, and published by Shiraz University since 2009. The journal publishes high-quality original research, reviews & letters in the field of Accounting including Financial Accounting, Auditing, Management Accounting, International Accounting.

Journal Title	Journal of Accounting Advances
P-ISSN	2008-9988
E-ISSN	2716-9626
Frequency	Semiannually
Editor-in-Chief	Mohammad Namazi, Ph.D.
Language	Persian Fulltexts and English Abstracts
Plagiarism Checker	iThenticate
Peer Review Policy	Double-blind
Article Processing Charges	No APC (Free)
Average Review Time	2-4 Months
Acceptance Rate	14%
Owner & Publisher	Shiraz University, Iran.
In Collaboration With	Iran Finance Association

Most Visited Articles

The effect of risk management on the speed of adjusting financial leverage in the life cycle stages of companies

Review Fixed Assets Disposal as a Method of Real Earnings Management

Skills, Influence, and Effectiveness of Management Accountants

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

Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria

Research Paper

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

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

Pages 33-66

10.22099/jaa.2026.55384.2583

mohsen tanani; Seyed Mohammad Ali Sharifi

Disclosure of climate change performance and financial distress

Pages 67-109

10.22099/jaa.2026.54873.2566

Hazhir Habibi; Gholamreza Kordestani

Managerial Optimism in Financial Disclosure; Prospects for Operational Efficiency and Market Reaction

Pages 111-148

10.22099/jaa.2026.54544.2556

Mehdi Khorramabadi; Najmeh Khodabakhshi

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

Pages 149-185

10.22099/jaa.2026.55603.2591

Milad Rahimi; Seyed Abbas Hashemi; amin rostami

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

Pages 187-218

10.22099/jaa.2026.54952.2570

Mehdi Rezaei; Golriz Motazedi; hamed kargar

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

Pages 219-254

10.22099/jaa.2026.55695.2594

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

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

Pages 255-288

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

Pages 289-324

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

Pages 325-358

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

Pages 359-391

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

Pages 387-420

10.22099/jaa.2026.54273.2542

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

Publication Information

Publisher

Shiraz University

Director-in-Charge

Vice-Chancellorship for Research and Technology, Shiraz University

Editor-in-Chief

Mohammad Namazi, Ph.D., ICPA, CMA.

Associate Editor

Amin Nazemi, Ph.D.

Assistant Editor

Hamid Mahmoodabadi, Ph.D.

International Editorial Board

Zabihollah Rezaee, Ph.D. Jamal A. Nazari, Ph.D. Kaveh Asiaei, Ph.D. Davood Askarany, Ph.D. Hassan Yazdifar, Ph.D. Hamid Pourjalali, Ph.D. Saeid Homayoun, Ph.D. Ali Saeedi, Ph.D. Yifei Zhang, Ph.D. Ehsan Khansalar, Ph.D.

Editorial Board

Jafar Babajani, Ph.D. Shokrllah Khajavi, Ph.D. Ali Saqhafi, Ph.D. Mohsen Dastgir, Ph.D. Mohammad Hosssien Setayesh, Ph.D. Gholamhossein Mahdavi, Ph.D. Iraj Noravesh, Ph.D.

Manager

Nazi Eslami

English Text Editor

Sheryl Tomas -Nikpoor

Frequency

Semiannual

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