Volume & Issue: Articles in Press

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


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 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


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


Corporate characteristics determining sustainability reporting

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

10.22051/jera.2024.47392.3254

Sahar Yousefizadeh; Hossein Fakhari


The effect of emotional intelligence skills on Reduced Audit Quality Behaviors

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

10.22051/jera.2024.47477.3262

Mohammad Hossein Setayesh; Elias Dehdari; mina sadeghi; Younes Masoudi