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 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 Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors

Articles in Press, Accepted Manuscript, Available Online from 04 November 2024

10.22051/jera.2024.48098.3295

Fawwaz Khlaif Rashid; arezoo aghaei chadegani; Mohammed Sameer Deherieb Al Robaaiy; Mohammad Alimoradi


State ownership and labor cost stickiness: The role of free cash flows

Articles in Press, Accepted Manuscript, Available Online from 16 November 2024

10.22051/jera.2024.47577.3265

azam pouryousof; zahra Masouni Bilondi; soleil jafari


Development and validation of a scale for measuring the quality of accounting services

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

10.22051/jera.2024.47994.3288

mehdi rezaei; jafar nasari pour; davod ebrahimi


The role of managers' expectations stickiness in changing the information content of current earnings

Articles in Press, Accepted Manuscript, Available Online from 04 January 2025

10.22051/jera.2025.39900.3306

mohsen rashidi baqhi


Investigating the effect of environmental disclosure and cost of equity on tax avoidance, considering the role of the quality of corporate governance mechanisms

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

10.22051/jera.2025.47628.3268

Amirhossein Salehi Fathabadi; Ali Namazian; Najme Khodabakhshi


The consequences of disclosing Key audit matters on investors' judgment and decision-making

Articles in Press, Accepted Manuscript, Available Online from 13 January 2025

10.22051/jera.2025.48809.3317

Zohre Heydari; Shahnaz Mashayekh


A systematic review on Determinants of financial reporting Readability (Case study: Iran's Securities and Exchange)

Articles in Press, Accepted Manuscript, Available Online from 21 January 2025

10.22051/jera.2025.47183.3242

mahnaz molanazari; nasrin varmaziyar


The effect of religiosity on financial reporting with the mediation of accounting system elements: Structure and agency

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

10.22051/jera.2025.48198.3299

Alireza Babaei; iman zare; Mohammadreza Mohagheghi; Hossein Khoshdel Mofrad