Volume & Issue: Articles in Press

These peer-reviewed articles has been accepted for publication but not yet copy edited or typeset, and so may be subject to change during the production process. The article is considered published and may be cited using its DOI.

Original Article

Corporate Citizen Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market

Articles in Press, Accepted Manuscript, Available Online from 10 May 2025

10.22067/ijaaf.2025.92606.1539

Mostafa Shadman; Mehdi Moradi


Judgment and decision making in accounting and auditing: Person, task and environment perspectives

Articles in Press, Accepted Manuscript, Available Online from 23 May 2025

10.22067/ijaaf.2025.90979.1509

Kazem Rahimi; Alireza Mehrazin; Zahra Noori Toupkanlu; Mohsen Moradi


The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns

Articles in Press, Accepted Manuscript, Available Online from 28 June 2025

10.22067/ijaaf.2025.92362.1534

Khadijeh Khodabakhshi parijan


Systematic review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach

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

10.22067/ijaaf.2025.93103.1555

Mohammadreza Mehrabanpour; Zabihollah Rezaei; Mohammad Kashanipour; Javad Mohammadimehr


Impact of COVID-19 on the credit rating of companies by separate industry

Articles in Press, Accepted Manuscript, Available Online from 19 July 2025

10.22067/ijaaf.2025.87066.1455

Seyed Ali Hosseini; Golshan Mohammadi Khanghah


Key Audit Matters Disclosure and Audit Report Lag: The Moderating Effect of Audit Firm Partner Gender Diversity

Articles in Press, Accepted Manuscript, Available Online from 26 August 2025

10.22067/ijaaf.2025.94375.1571

Mohsen Khotanlou; Mahdi Kazemioloum


Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated By Dividend Pay-Out

Articles in Press, Accepted Manuscript, Available Online from 29 September 2025

10.22067/ijaaf.2025.92840.1548

John Eshemokhai Balogun; Adabenege Onipe Yahaya; Billy Festus Balogun


The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity

Articles in Press, Accepted Manuscript, Available Online from 29 September 2025

10.22067/ijaaf.2025.94743.1574

Ali Ebrahimi Kordlar; Mahdi Safaei


Identifying the drivers of assets quality review in Iranian banks

Articles in Press, Accepted Manuscript, Available Online from 01 November 2025

10.22067/ijaaf.2025.95453.1589

Mohammad Mehdi Dana; Mohammadreza Mehrabanpour; Dohammad Hashem Botshekan