Volume & Issue: Articles in Press
Number of Articles: 20

Research Paper

Audit quality criteria and their effect on the characteristics of Profit Sensitivity and Precision

Articles in Press, Corrected Proof, Available Online from 21 June 2024

10.22051/jera.2024.46030.3197

soheila khazami; َAli Vaez; Alireza Jorjor Zadeh

Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing

Articles in Press, Accepted Manuscript, Available Online from 05 November 2023

10.22051/jera.2023.44146.3145

Elaheh Zare; Bahman Banimahd; Mehdi Moradzadefard; Ghodraollah Talebnia

Providing a Model for Measurement of Credit Risk at Melli Bank of Iran

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

10.22051/jera.2018.21449.2123

Ardeshir Salari; Hamidreza Vakilifard; ghodrat- allah talebnia

The effect of board characteristics and company size on tax transparency

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

10.22051/jera.2024.30065.2636

Maddahi Azadeh

Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process

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

10.22051/jera.2024.46504.3215

Mohammad Shahsavarzadeh; Hamidreza Shammakhi; Arezoo Khosravani

The effect of Auditor's Prior Commitment and Control Environment Risk on Evaluation of Subsequent Events

Articles in Press, Accepted Manuscript, Available Online from 18 June 2024

10.22051/jera.2024.47113.3239

zahra Masouni Bilondi; Nasrin Yousefzadeh; Zeinab Azami

The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies

Articles in Press, Accepted Manuscript, Available Online from 27 June 2024

10.22051/jera.2024.43822.3139

AliAkbar Farzinfar; Mohammad Taghi Kabiri; Yassaman Khalili; Elham Darajati

Forensic Accounting Maturity Model in Iran

Articles in Press, Accepted Manuscript, Available Online from 29 June 2024

10.22051/jera.2024.46894.3232

Zohre Abbas Tafreshi; Gholamreza Soleimany Amiri

The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17

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

10.22051/jera.2024.46871.3234

Ali Rahmani; Leili Niakan; Mahnaz Mahmoudkhani; Alin Avasapian

Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory

Articles in Press, Accepted Manuscript, Available Online from 22 July 2024

10.22051/jera.2024.47437.3258

Hoda Eskandar; Erfan Safdel

Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method

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

10.22051/jera.2024.47623.3267

Zahra Khorramdel Masouleh; Amin Nazemi; Navid Reza Namazi

Tone management and corporate social responsibility:the moderating role of board gender diversity

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

10.22051/jera.2024.47349.3252

Roghaye Mahmoudi yeke baghi; milad darvishi; Mohammad Reza Abbaszadeh

Development of an enterprise risk management implementation framework in the banking industry ( multiple case study)

Articles in Press, Accepted Manuscript, Available Online from 28 August 2024

10.22051/jera.2024.46964.3236

kaveh mehrani; Seyede Fateme Akbari Kiaroudi; Ali Heydari

The Factors Influencing the Money laundering

Articles in Press, Accepted Manuscript, Available Online from 01 September 2024

10.22051/jera.2024.47557.3271

Saeedeh Peyvandi; gholamhossein golarzi

The Effect of Cash Flow Volatility on the Incentives for Cash Holdings: The Moderating Role of COVID-19 Pandemic

Articles in Press, Accepted Manuscript, Available Online from 02 September 2024

10.22051/jera.2024.46739.3227

Peyamn Amini; Abbas Aflatooni; Mohammad KarimiKahvand

Comparison of the effect of flipped classroom and quantum teaching methods with the traditional method on the performance of accounting principles students (1)

Articles in Press, Accepted Manuscript, Available Online from 08 September 2024

10.22051/jera.2024.47414.3259

hossein esmilkhani; Mahmoud moudmoeinadin; ّForough Heirany

Audit quality measurement criteria

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

10.22051/jera.2024.46713.3222

hamidreza rezaei; mahdi moradi; Mohammad Ali Bagherpour Velashani; mahdi jabbari noghabi

The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric

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

10.22051/jera.2024.47241.3246

sad saleh sabah; daruosh foroghi; Seyed Abass Hashemi

Effects of audit committee on earnings management; Evidence of the role of financial crisis and firm size: with an approach from machine learning and neural learning

Articles in Press, Accepted Manuscript, Available Online from 14 September 2024

10.22051/jera.2024.46855.3229

HAYDAER HUSSEIN DAGHER; akbar zavari rezaei; ali ashtab

Empirical Research in Accounting

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