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

Identifying the Effective Components in Validating the Declared Taxable Income of Companies Using the Structural Equation Model

Articles in Press, Accepted Manuscript, Available Online from 02 January 2023

10.22067/ijaaf.2023.79633.1260

aliasghar mottaghi; Nabi Najafi; احمد محمدی


A hybrid decision-making model for optimal portfolio selection under interval uncertainty

Articles in Press, Accepted Manuscript, Available Online from 13 March 2023

10.22067/ijaaf.2023.79501.1255

mohsen zahmati iraj; Doaei Meysam


Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms

Articles in Press, Accepted Manuscript, Available Online from 27 April 2023

10.22067/ijaaf.2023.81546.1307

Sohail Momeny; Zahra Poorzamani


The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies

Articles in Press, Accepted Manuscript, Available Online from 30 May 2023

10.22067/ijaaf.2023.81341.1304

Saleh Orfizadeh; mehdi safari gerayli; Mohammadreza Abdoli; Hasan Valiyan


The effect of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity

Articles in Press, Accepted Manuscript, Available Online from 27 June 2023

10.22067/ijaaf.2023.81475.1305

Hassan Chenari; roya darabi; Shahram Chaharmahali


Deviation from industry norms, financial restatements, and audit opinion

Articles in Press, Accepted Manuscript, Available Online from 26 July 2023

10.22067/ijaaf.2023.83224.1367

Ebrahim Baramzadeh; Seyed Ali Vaez; Ghasem Rekabdar


Operational use, Responsibility & Performance Measurement

Articles in Press, Accepted Manuscript, Available Online from 21 February 2024

10.22067/ijaaf.2024.84118.1411

Roughayeh Mahmoudi yekebaghi; Mohammad hossein Vadeei; milad darvishi


The Effect of Managers' Delta and Vega on Asymmetric Cost Behavior of Companies Listed in The Tehran Stock Exchange

Articles in Press, Accepted Manuscript, Available Online from 10 March 2024

10.22067/ijaaf.2024.86392.1439

sana forsat; ali ashtab; parviz piri


The Impact of Guilt Aversion on Financial Behavior of Individuals with the Moderating Role of Ethical Ideologies

Articles in Press, Accepted Manuscript, Available Online from 12 March 2024

10.22067/ijaaf.2024.86251.1435

Mahsa Esmaeili; Alireza fazlzadeh; vahid ahmadian; SAJAD nagdi


The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach

Articles in Press, Accepted Manuscript, Available Online from 13 April 2024

10.22067/ijaaf.2024.86208.1433

seyed kazem ebrahimi; Mahnaz Khorasani; mina saba


THE EFFECT OF AUDIT QUALITY, CORPORATE GOVERNANCE AND CSR ON REAL EARNINGS MANAGEMENT: INDONESIAN EVIDENCE

Articles in Press, Accepted Manuscript, Available Online from 23 April 2024

10.22067/ijaaf.2024.87410.1452

Mahmudi Mahmudi; Arief Bahtiar; Afvia Diyun Duhita


Wavelet Analysis of Stock Returns and Total Index with Moving Average of Stock Returns and Total Index

Articles in Press, Accepted Manuscript, Available Online from 26 April 2024

10.22067/ijaaf.2024.86448.1438

Roghayeh Samadi Tirandazi; مهین راشکی قلعه نو; Mahdi Saghafi


Analyzing Board Network in Iran’s Capital Market

Articles in Press, Accepted Manuscript, Available Online from 10 May 2024

10.22067/ijaaf.2024.86180.1434

Reza Taghizadeh; Amin Nazemi; Mohammad SadeghzadehMaharluie


The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach)

Articles in Press, Accepted Manuscript, Available Online from 11 May 2024

10.22067/ijaaf.2024.86564.1440

Zahra Haeri Nasab; qmars Sohaili


The distortions of Machiavellianism, containment solutions and effect on the quality of audit judgments

Articles in Press, Accepted Manuscript, Available Online from 21 May 2024

10.22067/ijaaf.2024.86910.1443

Siroos Habibzadeh; Mehdi Alinezhad Sarokolaei; Mahdi Zeynali


Review article

Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria

Articles in Press, Accepted Manuscript, Available Online from 21 May 2024

10.22067/ijaaf.2024.86841.1441

Jimoh Ibrahim; Johnson Kolawole Olowookere; Akeem Ademola Adeyemi; Adebayo Olagunju; Hammed Adesola Adebowale


Original Article

How is the Iranian stock market affected by geopolitical risk and economic policy uncertainty in China, the US and the global?

Articles in Press, Accepted Manuscript, Available Online from 15 June 2024

10.22067/ijaaf.2024.88291.1468

Mohammad Sadegh Adibian; taghi ebrahimi salari; hadi esmaeilpour moghaddam


Review article

RECEIVABLES AND TAX PAYABLE IN MANUFACTURING COMPANIES: PANEL ANALYSIS REACTIONS

Articles in Press, Accepted Manuscript, Available Online from 15 July 2024

10.22067/ijaaf.2024.88155.1464

Tajudeen Adejare ADEGBITE


Original Article

Investigating the Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities

Articles in Press, Accepted Manuscript, Available Online from 11 August 2024

10.22067/ijaaf.2024.88394.1471

seyedeh raja ghalebi; Shokrollah Khajavai; ali mahmoodi


Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy

Articles in Press, Accepted Manuscript, Available Online from 11 August 2024

10.22067/ijaaf.2024.87788.1456

Alireza Azarberahman


Review article

An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study

Articles in Press, Accepted Manuscript, Available Online from 17 September 2024

10.22067/ijaaf.2024.88644.1477

mostafa hasanzadeh diva; ghasem blue; Mohammad Marfou


Original Article

The effect of organizational culture on the implementation of accounting information systems with the mediating role of types of capital

Articles in Press, Accepted Manuscript, Available Online from 17 September 2024

10.22067/ijaaf.2024.89688.1492

Sadeq Hassoon Mozan Moza; Mahdi Moradi; مهدی صالحی


Identifying behavioral financial components using Emotional-Cognitive dimensions and its role in the capital market crisis (Exploratory Analysis)

Articles in Press, Accepted Manuscript, Available Online from 25 September 2024

10.22067/ijaaf.2024.88046.1465

Nader Rezaei; Helsa Babaei; Asgar Pakmaram; Rasoul Abdi