Journal Archive
Presenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method
Pages 1-16
10.22034/jmaak.2025.77915.4374
ghobad shamsi, Babak Jashidi Navid, mehrdad Ghanbari, foroozan mohammadi yarijani
Designing a model to optimize the effects of financial accelerators in the accounting cycle of companies admitted to the Tehran Stock Exchange in conditions of uncertainty
Pages 17-32
Mohammad reza Ahmadi, Abasali Pooraghajan, Mojtaba Moradpour
Identifying and ranking the causal, contextual and central factors of critical realism of ethics and accounting culture with the foundation's data approach
Pages 33-50
10.22034/jmaak.2024.77923.4378
Mehdi Fallah Doust, Mehdi Meshki Miavaghi, soghra Barari Nokashti
Fuzzification of the weak points of internal audit of municipalities
Pages 51-71
10.22034/jmaak.2024.77984.4402
mina bakhshizadeh, zahra yousefii amin, niloofar iman khan, yousof ahadi serkani
Identifying the components of professional thinking of certified accountants in ambivalence and team psychological empowerment
Pages 73-88
10.22034/jmaak.2025.77944.4391
abdolmajid kord, mansor garkaz, alireza Maetoofi, Ali Khozein, Alireza Hasan Maleki
The conceptual model of social capital using accounting information in Iran with a mixed approach
Pages 89-104
10.22034/jmaak.2024.78004.4406
flora Polyani, Heydar Mohammadzade Dalte, yaqoub Aghdam Mazraeh, Ibrahim Navidi Abbaspour
Designing a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province)
Pages 105-125
10.22034/jmaak.2024.77965.4395
Reza Kohestani, Faegh ahmadi, Roya SoltaniAndezeani, MohammadAli Afsharkazemi, Alireza Poorebrahimi
Social Responsibility and Future Financial Performance: Testing the Moderating Role of Internal Controls Quality
Pages 127-140
10.22034/jmaak.2025.78104.4437
Mohsen Hamidian
The relationship between the presence of women in the audit committee and the characteristics of female members of the audit committee with management
Pages 141-154
10.22034/jmaak.2025.78296.4492
akbar kanani, Fatemeh Manafi, saleh behrouz gajin, somayeh mollazadeh tasmaloo
The relationship between income diversity and value and sustainability (case study: insurance companies)
Pages 155-167
10.22034/jmaak.2024.77642.4281
shokoofe nekooyizadeh, hasan heydari soltan abadi, rahman miri
Comparing the Impact of National Culture on Financial Health Considering Hofstede's Cultural Dimensions in Developing and Developed Countries
Pages 169-185
10.22034/jmaak.2025.78642.4574
Fatemeh Ahmadi, Azam Shokri Cheshmeh Sabzi, Seyyed Hossein Hosseini
Analysis of the effect of derivatives value on the liquidity of corporations' assets
Pages 187-202
10.22034/jmaak.2025.78339.4502
maryam hadian, Gholamreza Askarzadeh
Presenting the green accounting model in the financial mechanisms of the construction industry to promote green building
Pages 203-221
10.22034/jmaak.2025.78793.4611
ahmad mohammadi, Arefeh mohaghegh, Arezoo khosravani, alireza mortezaei
Explaining the audit pricing model: Evidence from Tehran Stock Exchange
Pages 223-232
10.22034/jmaak.2025.78066.4428
Siavash Mahdipoor Roshan, احمد یعقوب نژاد, امیر رضا کیقبادی, Azita Jahanshad
Investigating the Impact Dimensions of Debt Cost Index and Liquidity Criteria on the Readability of Audit Reports
Pages 233-243
10.22034/jmaak.2025.78928.4649
MOOstafa Khadem Al-Husseini, ali baghani
Designing an Implementation Model of Employee Stock Ownership Plan (ESOP) in Iranian Startups
Pages 245-264
10.22034/jmaak.2025.78975.4663
Mehran Arabi, Ehsan Rahmaninia, Malek Taj Maleki Oskouei
A model to determine organizational silence at independent audit Using the Metacombination Method
Pages 265-286
10.22034/jmaak.2025.78060.4430
Mohammad marfou, Javad Shekarkhah, Mohammad Taghi Taghavifard, javad fakhri ghurmik
Identifying and prioritizing factors of ethical behavior of internal auditors with emphasis on improving effectiveness, efficiency, cost-effectiveness, and professional ethics
Pages 287-298
10.22034/jmaak.2025.78790.4609
Shahram Rostaminasab, Babak Jashidi Navid, Mehrdad Ghanbari, Farhad Shahveisi
Explain the role of ownership structure on the relationship between external capital structure and the informational content of the statement of changes in equity
Pages 299-310
10.22034/jmaak.2025.79014.4680
Saeed Bahrami, Sina Kheradyar, Mojtaba Maleki choobari
Auditor incompetence, the application of professional skepticism, and social health assessment
Pages 311-327
10.22034/jmaak.2026.78282.4485
mohammad amin payam, yahya kamyabi, esfandiyar malekiyan
Proposing a Comprehensive Model for Credit Risk Reporting in Financial Institutions: Emphasis on Structural and Content Elements
Pages 329-357
10.22034/jmaak.2025.78317.4497
Marieh Ghorbani, Nader Rezaei, Rasol Abdi, Hamidreza Azizi Balabayglo,
Presenting a Performance-Based Budgeting Model and Evaluating Its Impact on Bank Managers’ Performance (A Case Study of Shahr Bank)
Pages 359-373
10.22034/jmaak.2025.78139.4451
َArash tofangsaz, Reza sotudeh, Aziz Gord, Abbas Haghparast
Identifying the scoring components to improve the quality of integrated reporting with an environmental, social and governance approach
Pages 375-392
Saber Majzoob, Ali Najafi Moghadam, Mohsen Hamidian
Presenting a sustainability reporting audit risk model with an artificial intelligence approach using Grounded-data method
Pages 393-404
10.22034/jmaak.2025.78528.4562
Saeed Jamali, Fereydoon Rahnama Roodposhti, Ghodrat allah Talebnia, Zahra Poor Zamani
Identification of Components and Development of a Model for Improving Corporate Sustainability Based on Modern Management Accounting Methods Using Grounded Theory
Pages 405-427
10.22034/jmaak.2025.78148.4457
فاطمه مالچی, Mehran Hossein Afshari, Mehdi Rezaei
Identifying the Effective Factors of Electronic Internal Audit in Reducing Company Risk.
Pages 429-442
10.22034/jmaak.2025.78899.4642
Abouzar Omidi Qasemabad, Behnam Gilani Nia Somehsarae, Mahmoud Samadi Largani, Nemat Rostami mazouei
Smartening the tax system and its effect on increasing tax revenues and economic development
Pages 443-459
10.22034/jmaak.2026.78303.4491
narjes akbari gigasari, Arefeh Mohaghegh, Reza Ziyari, samaneh ghods
Providing a balanced ranking index for auditing firms based on the fuzzy Delphi technique
Pages 461-478
10.22034/jmaak.2025.78848.4631
Masoumeh Jafarinejad, amir yalfani, reza ziyari
Studying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information
Pages 479-492
10.22034/jmaak.2025.77919.4376
Nahid Mahdizadeh, Zahra Moradi, Mohammad Mahmoodi
Presenting a model of factors affecting the increase in accounting and auditing quality of companies listed on the Tehran Stock Exchange
Pages 493-504
Kamran Zanjanitabar, Arezoo Khosravani, Arefeh Mohaghegh
Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences
Pages 505-520
10.22034/jmaak.2026.78834.4624
Ghazaleh Seyfi, Ali Baghani, Mohsen Hamidian, Shahram Chahrmahali
Investigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse
Pages 521-530
10.22034/jmaak.2026.79066.4696
roya darabi, Amir Mohammad Khadem Alhoseini
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