Volume & Issue: Articles in Press
Number of Articles: 35

Presenting a forensic accounting model in the public sector with fuzzy Delphi method

Articles in Press, Accepted Manuscript, Available Online from 12 April 2025

10.22034/jmaak.2025.78050.4423

maryam mansoori, Mehrdad Ghanbari, foroozan Mohammadi yarijani, somaye sarooyi

Modeling the information content of quarterly earnings announcements Reducing predictor variables

Articles in Press, Accepted Manuscript, Available Online from 13 September 2025

10.22034/jmaak.2025.78722.4594

mohammad salehifard, Seyed Hussein Nseyedhossei, Abbasali Pouraghajan

The Impact of Structural Variables of the Audit Committee on Disclosure of Key Audit Matters

Articles in Press, Accepted Manuscript, Available Online from 08 December 2025

10.22034/jmaak.2025.78376.4512

Mahdi Kazemiolum, Mohsen Khotanlou, Fatemeh Khakzad Ranani

Presenting a Conceptual Model of Upgrading the Accounting of the Data with the Soco-Structuralist Societies of Cystical Thinkers

Articles in Press, Accepted Manuscript, Available Online from 08 December 2025

10.22034/jmaak.2025.78252.4478

ameneh Raeiszadeh, Abdolreza Mohseni, Mostafa ghasemi

Examining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management

Articles in Press, Accepted Manuscript, Available Online from 15 December 2025

10.22034/jmaak.2025.77687.4296

Ali Tork Zahrani, Abbas Ali Daryaei, Hamzeh khoshoei

Fuzzification of Supply Chain Financial Services Management System Based on Blockchain Data Sharing, Internet of Things and Edge Computing

Articles in Press, Accepted Manuscript, Available Online from 31 January 2026

10.22034/jmaak.2025.78843.4628

mahya Hemmatpour, Mehrdad Ghanbari, foroozan Mohammadi yarijani, somayyeh Sarooyi

Identification and ranking of variables influencing earnings forecasting in the capital markets of Iraq and the United Arab Emirates

Articles in Press, Accepted Manuscript, Available Online from 22 April 2026

10.22034/jmaak.2026.79113.4715

hayder huodur radhi al-sarray, meysam doaei, Ibrahim Abed Mousa Alsabary, mohamad alimoradi

The role of audit partners in preventing material misstatements arising from fraud in financial statements: a comparative analysis in Iran and Iraq

Articles in Press, Accepted Manuscript, Available Online from 27 April 2026

10.22034/jmaak.2026.79140.4724

Anwar sabah khudhair, meysam doaei, Ibrahim Abed Mousa Alsabary, Mohammad Alimoradi

Identifying and Prioritizing the Drivers of Industry 4.0 Technology Adoption in Auditing: A Scenario-Based Analysis

Articles in Press, Accepted Manuscript, Available Online from 17 May 2026

10.22034/jmaak.2026.79178.4736

Abbas Dastanpour Hossein Abadi, Naser Izadinia, Amin Rostami

Presenting the Earnings Virality model in Iran's capital market with grounded theory

Articles in Press, Accepted Manuscript, Available Online from 31 May 2026

10.22034/jmaak.2026.78112.4439

Mehdi Rostami, Hosein Jabbari, Saeid Baseri, Meysam Arabzadeh, hasan ghodrati

Modeling the Challenges and Opportunities of Using Metaverse in Accounting

Articles in Press, Accepted Manuscript, Available Online from 01 June 2026

10.22034/jmaak.2025.78382.4514

mona hajihasanghomi, hasan sadeghpour, Mehdi Meshki Miavaghi,

Providing a conceptual behavioral framework on whistling tax violations with the Foundation's Data Theory Approach

Articles in Press, Accepted Manuscript, Available Online from 02 June 2026

10.22034/jmaak.2026.78828.4622

Mohammad Ghasemi gooraji, Roya Darabi, Morteza hajiabbasi, Nemat Rostami mazouei

Accounting Conservatism Behavior explanation in Light of the Topology of Board of Directors Networks of Listed Companies

Articles in Press, Accepted Manuscript, Available Online from 08 June 2026

10.22034/jmaak.2025.78945.4656

Hojjat Hatefi Majoomerd, Fraydoon Rahnamay Roodposhti, Hashem Nikoomaram, Mohammad Hamed Khanmohammadi

Designing a model of green management accounting practices to improve the sustainability performance of banks

Articles in Press, Accepted Manuscript, Available Online from 14 June 2026

10.22034/jmaak.2026.79104.4712

jafar ghahremani, Behzad Parvizi, Omid Mahmoudi Khoshro

Tax Revenues Collected from Electronic Commerce (A Case Study of Kurdistan Province)

Articles in Press, Accepted Manuscript, Available Online from 14 June 2026

10.22034/jmaak.2026.79219.4748

Naseh Haidaryan

Presenting a hierarchical model for improving fair value-based accounting performance in financial reporting of listed investment companies with fuzzy screening

Articles in Press, Accepted Manuscript, Available Online from 01 July 2026

10.22034/jmaak.2026.79031.4686

Fariba Rashidi, Mojtaba Moradpour, Reza Seyedkhani, Fatemeh Ahmadi

Investigating the Relationship between Investment Opportunities and Stock Diversification with the Moderating Role of Auditor Rotation in the Capital Market

Articles in Press, Accepted Manuscript, Available Online from 18 July 2026

10.22034/jmaak.2026.79453.4820

Mohammadreza Barzegarmarvasti, Afshin. Baghfalaki, Saba Farzamfar

Presenting a conceptual model of the synchronicity of stock prices of stock exchange companies with an emphasis on audit variables

Articles in Press, Accepted Manuscript, Available Online from 22 July 2026

10.22034/jmaak.2025.78049.4422

Dariush Hayatifar, Seyed Mohammad Hasan Hashemi Kochaksaraei, omid eslamzadeh

Proposing a Model to Determine the Relationships Between the Influential Factors in Brand Auditing

Articles in Press, Accepted Manuscript, Available Online from 19 August 2026

10.22034/jmaak.2025.78410.4526

Moslem Rezaei, Omid Mahmoodi Khoshroo, Behzad Parvizi

An Investigation into the Drivers, Strategies, Barriers, and Consequences of Implementing Strategic Management Accounting

Articles in Press, Accepted Manuscript, Available Online from 22 August 2026

10.22034/jmaak.2026.79468.4823

ali shahsavari, mahdi moradzadehfard, maryam gavara, hossein hosseini

Socio-Technical System Theory Modeling in Financial Reporting Environment Dynamics

Articles in Press, Accepted Manuscript, Available Online from 01 September 2026

10.22034/jmaak.2025.78894.4641

Marziyeh Arvaneh, Shiva Hassanpour, Mohammad Firozian Nezhad, Mehdi Basirat

The Roles of Blockchain and Artificial Intelligence Factors Contributing to Internal Audit in the Social Security Organization

Articles in Press, Accepted Manuscript, Available Online from 01 September 2026

10.22034/jmaak.2025.78982.4667

Esmaeil Keshishi, Ali Mahmoodi, Saeed Nasiri, Allah Karam Salehi

Presenting a model for using business intelligence to improve the quality of management accounting reports based on grounded theory

Articles in Press, Accepted Manuscript, Available Online from 13 September 2026

10.22034/jmaak.2026.79457.4821

maryam صارمی, Ali Rahmani, mohammah mahmoodi

Designing a framework for value chain evolution in industries and minerals with advantages

Articles in Press, Accepted Manuscript, Available Online from 05 October 2026

10.22034/jmaak.2026.79376.4800

jafar ramak, arshad farahmandiyan, leila nazari, nibiyoalah mohammadi

Explaining the Dimensions and Components of Fraud Prediction in Banks Based on a Paradigmatic Model (Grounded Theory)

Articles in Press, Accepted Manuscript, Available Online from 06 October 2026

10.22034/jmaak.2026.79284.4767

marziyeh rahdar, Saeed Anvar Khatibi, Yaghoub Aghdam Mazraeh, Mehdi Alinezhad Sarokolaei

Explaining the Relationships Between Social Norms, Personal Norms, and Fraudulent Financial Reporting

Articles in Press, Accepted Manuscript, Available Online from 06 October 2026

10.22034/jmaak.2026.79470.4827

zahra Akhondan, Azam Shokri Cheshmeh Sabzi, Maryam gavara, Majid Bemani Mohammadabadi

Designing a Four-Dimensional Model of Performance Management Auditing Based on Sustainability Reporting: A Meta-Synthesis Study in the Context of the Capital Market

Articles in Press, Accepted Manuscript, Available Online from 07 October 2026

10.22034/jmaak.2026.79521.4841

Hamed Mansoori Kasvaie, hamidreza vakilifard, Ahmad Yaghoobnezhad, Fraydoon Rahnamay Roodposhti

Providing an environmental performance audit model considering sustainable development reporting in the public sector

Articles in Press, Accepted Manuscript, Available Online from 07 October 2026

10.22034/jmaak.2026.79093.4705

tooran radeh, foroozan mohammadi yarijani, somaye saroei, Mehrdad ghanbari

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