Journal of Management Accounting and Auditing Knowledge

Volume & Issue: Volume 15, Issue 58, Spring 2026

Number of Articles: 29

Identifying the dimensions, components and indicators of the anti-money laundering system In the Tax Affairs Organization of the country

Pages 1-23

10.22034/jmaak.2025.23854

َAli Arabi, Farrokh Barzideh, Jafar Babajani, Roohollah Seddighi

The Impact of Auditor Conservatism on the Relationship between The Readability of Financial Information and The Specific Volatility of Stock Returns

Pages 25-36

10.22034/jmaak.2025.23855

Mehdi Mehravar, Vahab Rostami, Hashem Valipour, hamed kargar

Investigating the Effect of social Justice Dimensions on the Quality of Whistleblowing

Pages 37-55

10.22034/jmaak.2025.23856

fatemeh jawanmard, Fraydoon Rahnamay Roodposhti, shadi shahverdiani, Hamidreza Kordlouie

Designing and Explaining the Human Resources Accounting Excellence Model in Ilam Telecommunications Company

Pages 57-80

10.22034/jmaak.2025.23857

fatemeh ahmadi, reza mashhadizadeh

The effect of financial characteristics and ownership structure on the timeliness of financial reporting with an emphasis on the type of auditor's opinion in Tehran Stock Exchange.

Pages 81-102

10.22034/jmaak.2025.23858

Marzieh mahdipoor

The Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession

Pages 103-111

10.22034/jmaak.2025.23859

mir omid yuosefi sharemi, mahdi moradzadehfard, Bahman Banimahd, bahram hemmati

Impact of cryptocurrency profitability on banking system performance using DID approach

Pages 113-127

10.22034/jmaak.2025.23860

masoumeh hezarkhani, mahdi beshkooh, Kumars Biglar

Investigating the impact of social, economic factors and the behavioral Biases of reliance and adjustment on the opinions of independent auditors in companies admitted to the Tehran Stock Exchange

Pages 129-141

10.22034/jmaak.2025.23861

seyyed mohammad reza Tabatabaeihakim, mansour garkaz, Mohammadreza Abdoli

Explaining the professional self-efficacy of auditors based on personality dimensions

Pages 143-163

10.22034/jmaak.2024.75810.4155

Ahmad Nezami, Omid Pouheidari, Majid Pakdaman

Presenting critical thinking model of auditors with grounded theory

Pages 165-178

10.22034/jmaak.2025.23863

Mohammad ali abi, Abdolkarim Moghaddam, Mohammad Amin Kohbor

The Impact of Business Strategy on Tax Avoidance with Emphasis on the Effect of Political Connections

Pages 179-196

10.22034/jmaak.2025.23864

jalal aspookeh, mohsen adiban

Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach

Pages 197-216

10.22034/jmaak.2025.23865

Mojtaba Vakilzadeh Roohalamini, Keyhan Azadi Hir, Fazel Mohammadi Nodeh

Appropriability Model for Open Innovation in Value Chain of Food and Pharmaceutical firms

Pages 217-240

10.22034/jmaak.2025.23866

Davoud Pira, Hassan Ali Aghajani, Mohsen Alizadeh Sani, Kayhan Tajeddini

The Mediating Role of Business Strategy in The Relationship Between The Indigenous Model of Environmental Uncertainty and The Volatility of Financial Characteristics and The Quality of Financial Information

Pages 241-262

10.22034/jmaak.2025.23867

sadegh yousefnezhad, Farzaneh Heidarpoor

The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach

Pages 263-284

10.22034/jmaak.2025.23868

Saeedeh Khanjani Kakrodi, Arezoo Khosravani, Naghi Fazeli

Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag

Pages 301-311

10.22034/jmaak.2025.23870

habib aghajanloo, Ali Jafari, Ali Akbar Ramezani, Mirsaeed Hosseini Shirvani

The effect of dimensions of ethical decision making models on the professional judgment of auditors

Pages 313-329

10.22034/jmaak.2024.76953.4195

neda hejazi farahmand, azita jahanshad

Designing a Model to Enhance the Level of Professional Reasoning in Auditing Focused on Psychological Factors Influencing Professional Judgment and Auditors’ Skepticism

Pages 331-346

10.22034/jmaak.2024.77961.4394

iraj kahrari, mehran matin fard, Mohammad Hassani, Ali Akbar Chaharmahali

The effect of rating of audit institutions on audit quality with emphasis on social identity

Pages 347-366

10.22034/jmaak.2025.68986.3883

Arsalan Esmaili Kakroudi, Yuosef Taghipuoryan, Mohamad Reza Pourali, Raziyeh Ali khani

provide a suitable model for throughput accounting of the propulsion system of the technology industry based on the theory of constraint

Pages 367-381

10.22034/jmaak.2025.23873

Mohammad reza Faghihi, Dr. Fereydon Rahnamarodposhti, mohammadhamed khanmohammadi, HossEin Badiei

Propose a model for successful IT auditing in Iran's banking industry

Pages 383-405

10.22034/jmaak.2024.23807

Mojtaba Ahmadi, Alireza Pourebrahimi, Ladan Riazi, Seyed Abdollah Amin Mousavi

Identifying and evaluating the model of the quality of court accountants' comments

Pages 407-422

10.22034/jmaak.2024.78125.4445

Ali Akbar Vahedi, Farzin Rezaei, Gholamreza Kordestani

Machiavellianism and earnings management with the mediating role of moral discounting in Iranian electricity distribution companies

Pages 423-441

10.22034/jmaak.2025.23875

saeide rezaei, Arefeh mohaghegh, arezoo khosravani, keramatllah heydary

The Impact of Audit Quality Based on Fraud Indicators on the Reduction of Money Laundering Activities in Companies Listed on the Tehran Stock Exchange

Pages 443-457

10.22034/jmaak.2025.77676.4291

Narges Hoseinaie, Habibollah Nakhaei, Zohreh Hajiha, Karim Nakhayee

The Role of Social Psychological Factors in Fraudulent Financial Reporting

Pages 459-470

10.22034/jmaak.2025.77862.4355

Alireza Abedinpour, Asgar Pakmaram, Rasool Abdi, Afshin Nokhbe Fallah

Designing an optimal model of internal audit in the Ministry of Health and examining its impact on improving the dimensions of internal controls in post-crisis conditions

Pages 471-493

10.22034/jmaak.2025.23878

ساسان jamshidi, Babak Jashidi Navid, Mehrdad Ghanbari, farshid kheirollahi

Providing an appropriate model of professional ethics factors affecting auditors' perception of financial reporting in order to reduce fraud and money laundering

Pages 495-517

10.22034/jmaak.2025.78088.4436

Mahdi Cheraghi, Arefeh mohaghegh, Reza ziyari, Arezo khosravani

Investigation of asset and debt management mechanisms in investment funds based on the foundation's data approach

Pages 519-535

10.22034/jmaak.2024.78130.4446

Safaddin golami, Nader Rezaee, rasool abdi, Vahid Aghapouramin

Explaining The Relationship Between Security Threat Assessment, Fear, and Motivation to Protect Accounting Information Systems: A Test of Positive Psychology Theory

Pages 537-547

10.22034/jmaak.2025.78109.4440

Ali Tarchani Narenjbon, Farzin Rezaei, Mahdi Beshkooh

Journal Archive

Volume 16 (2027)

Volume 15 (2026)

Volume 14 (2025)

Volume 13 (2024)

Volume 12 (2023)

Volume 11 (2022)

Volume 10 (2021)

Volume 9 (2020)

Volume 8 (2019)

Volume 7 (2018)

Volume 6 (2017)

Volume 5 (2016)

Volume 4 (2015)

Volume 3 (2014)

Volume 2 (2013)

Volume 1 (2012)