Journal of Accounting Advances

Journal of Accounting Advances

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 ()

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

Study of the effect public sector organizations’ accountability in the relationship between financial reporting quality and their performance

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

Skills, Influence, and Effectiveness of Management Accountants

Research Paper

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

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

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

Pages 81-123

10.22099/jaa.2025.53469.2515

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

Investigating the effect of stock price valuation anchors on standard unexpected earnings

Pages 125-164

10.22099/jaa.2025.53229.2503

Fatemeh Jahandari; Amirhossein Taebi Noghondari; Hadis Zeinali

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

Pages 165-208

10.22099/jaa.2026.53825.2529

Narges Hamidian; Hamed Marzian

The Effect of Dogmatism on the Moral Reasoning Ability in Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility

Pages 209-257

10.22099/jaa.2025.52505.2484

hojatollah zangiabadi; Omid Pourheidari; Ahmad Khodamipour

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

Pages 259-312

10.22099/jaa.2026.53505.2520

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

The Impact of Corporate Financialization on Investment Efficiency: The Moderating Role of Board Characteristics and Ownership Structure

Pages 313-348

10.22099/jaa.2026.53593.2527

Hasan Fattahi Nafchi; sepehr narimani

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

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

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

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

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

Pages 503-547

10.22099/jaa.2026.54435.2552

Zeynab Mehtari; Farzad Zare Bidaki

Publication Information

Publisher

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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