Journal of Management Accounting and Auditing Knowledge

Volume & Issue: Volume 15, Issue 60, Winter 2026

Number of Articles: 19

Presenting a conceptual model of resource risk management and audit quality in the public sector

Pages 1-16

10.22034/jmaak.2025.78361.4508

abolfazl heidari, ataalah mohammadi malgharni, omid mahmoodi khoshroo

Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends

Pages 17-31

10.22034/jmaak.2026.23974

sirous habibzadeh, Mehdi Alinejad Saru Kolai, Mehdi Zeynali

Explaining the effect of CEO overconfidence on abnormality in reported earnings

Pages 33-41

10.22034/jmaak.2025.77594.4260

Mahnaz Eslamdoost Karbandi, Ali Esmaelzadeh Moghari, Amir Reza Keyghobadi, Farzaneh Heidarpoor

Investigating the Relation between Political connections and business Strategy on Tax aggressiveness reporting in Iran capital market (Empirical test of political power theory)

Pages 43-55

10.22034/jmaak.2025.77497.4236

ali Molaiy Eial Zoleh, kaveh parandin, Godratollah haidarinezhad

The effect of tax risk on audit report delay

Pages 57-69

10.22034/jmaak.2026.23978

Gholamreza Soleimani Amiri, Nasrin Varmaziar

Fraud in Financial Statements and the Moderating Role of the Audit Committee: The Fuzzy Hierarchy Analysis (FAHP) Approach and the Hexagon Model.

Pages 71-87

10.22034/jmaak.2026.23979

Ali lalbar, Mahdi Rostami, Elham Darajati

Investigating the moderating role of personality traits in the relationship between decision-making styles and profit management (actual and accrual) in financial managers

Pages 89-112

10.22034/jmaak.2026.23980

Manouchehr Aravand, Hamidreza Kordlouie, Zohreh Hajiha, Mohammadhamed Khanmohammadi, Tahereh Mahmoudiyan dastnaee

Tunneling Incentive and Transfer Pricing

Pages 113-128

10.22034/jmaak.2026.23981

Ali Khoshnood, Abbasali Haghparast, Reza Sotudeh, Hbib Pere

The effect of corporate governance on earning response coefficient; the moderating role of firm size

Pages 129-142

10.22034/jmaak.2025.23928

seyed mohsen mousavi, meisam arabzadeh, mohammad alipour, omid faraji, Ali Akbar Farzinfar

Determining the measurement of the internal process in public universities according to BSC

Pages 143-163

10.22034/jmaak.2026.23982

monir soudi, maryam shakiba

The relationship between organizational personality and auditor professionalism

Pages 165-173

10.22034/jmaak.2025.77767.4318

mahdi boshagh, HASHEM NIKOOMARAM, Mohammad Hassan Janani

Providing a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process

Pages 175-190

10.22034/jmaak.2026.23984

mahdi zanganeh, Babak Jashidi Navid, , mehrdad Ghanbari, foroozan mohammadi yarijani

Providing an Audit Judgment Model based on Artificial Intelligence

Pages 191-210

10.22034/jmaak.2025.77853.4352

Azam Sehat Baramcheh, Hamid Reza Shammakhi, Amir Yalfani

Content Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index

Pages 211-227

10.22034/jmaak.2026.23986

faramarz khakbazian, Mohammadreza Mehrabanpour, Zohreh Hajiha

Identifying factors affecting the financial decisions of managers with an emphasis on organizational intelligence and competitive intelligence and an inflated perception of literacy

Pages 229-244

10.22034/jmaak.2026.23987

samira saraei, Fatemeh Sarraf, Mohsen Hamidian

Analyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud

Pages 245-264

10.22034/jmaak.2025.77722.4308

Mojtaba Hamzeh,, Fraydoon rahnamay Roodposhty, Bahman Bani Mahd, Mehdi Salehi

Identifying quantitative and qualitative drivers and providing a model of their influence on companies' competitiveness decisions.

Pages 265-287

10.22034/jmaak.2025.77950.4387

Hassan Varse, Farzin Reazei, Hosein Kazemi, Marjan Rajabi

Investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system

Pages 279-294

10.22034/jmaak.2024.78021.4410

Abdolrazzagh Mahmoudabadi, mehrdad salehi, Fariborz Avazzadeh Fath

Analysis of Factors Influencing Corporate Audit Fee Determination Considering Price Discrimination Between Private and Public Sector Clients

Pages 295-309

10.22034/jmaak.2026.24085

behrouz janatifar, Artin Beytari, Mahmoud Hematfar, Mohammadreza Ghorbanian

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)