Journal of Accounting and Social Interests

Main Subjects = financial accounting

The Effect of Managerial Entrenchment and Internal Control Weaknesses on Cosmetic Earning Management

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

10.22051/jaasci.2024.45777.1815

Fatemeh Mohammad Haghigat; farzad ghayour; Hamzeh Didar

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The Future Research of Fintechs under the Emergence of the Internet of Things: More Inclusive Understanding of The Stakeholders

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

10.22051/jaasci.2024.46351.1830

Fereshteh Ameri; Maryam Shahri; Vahid Oskou; Mohammadreza Abdoli

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Investigating the relationship between corporate tax management and the quality of tax accounting with the moderating role of the corporate governance system

Volume 14, Issue 4, March 2025

10.22051/jaasci.2024.47954.1868

Yaghoub Pourkarim; Maryam kazemi zadeh Frnoud

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Energy Accounting Framework and Evaluation of Identified Axes in Order to Protect the Shareholders Rights

Volume 14, Issue 4, March 2025

10.22051/jaasci.2024.46220.1829

Amir Ghorbani Gogdaraghi; Azar Moslemi; Seyyed Abbas Borhani; mehdi safari gerayeli; Mostafa Ezadpour

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Evaluation of the Conversational Accounting Development Drivers of under the Synergy of Managers' Negative Resistance: Mapping the Perspectives of Iran's Capital Market

Volume 14, Issue 3, November 2024, Pages 113-158

10.22051/jaasci.2024.46185.1827

Pari Mombeini; Vali Khodadadi; Ali Mahmoodi; alireza jorjor; Ahmad Kaab Amir

Review the Challenge Implementation of the Tax Accounting Standard with the Method of Theme Analysis

Volume 14, Issue 3, November 2024, Pages 223-262

10.22051/jaasci.2024.47219.1856

isaac behshour; rohollah sedighi; javad shekarkhah; Vajhollah Ghorbani Zadeh

Development of accruals predicting models based on cash flow Properties

Volume 14, Issue 3, November 2024, Pages 293-326

10.22051/jaasci.2024.44616.1793

Siavash Eftekharifar; Majid Azimi Yancheshmeh; Maryam Farhadi; Mohsen Sadeghi

The Relationship between Fraud in Financial the Relationship between Fraud in Financial Reporting of Peer Firms in the Same Geographical Region and Fraud in Company Financial Reporting: The Moderating Role of Industry Competition

Volume 14, Issue 2, August 2024, Pages 103-124

10.22051/jaasci.2024.46390.1832

Hasan Fattahi Nafchi; Mohammad joodaki; Sara Ghanbari

The Effect of Comparability of Accounting Information on the Speed of Obtaining Optimal Commercial Credit: the Generalized Moments Approach

Volume 14, Issue 2, August 2024, Pages 153-174

10.22051/jaasci.2024.45941.1820

Vahab Rostami; Mehdi Mohammadi; hamed kargar

The Effect of Social Pressures, Stock Value and Environmental Accounting on Fraudulent Financial Reporting Quality

Volume 14, Issue 1, April 2024, Pages 1-26

10.22051/jaasci.2024.45147.1807

LIDA SHEIKHZADABKENAR; omid pourheidari; amirhossein taebi jaghandari

The Mediating Role of Financial and Non-Financial Reporting Quality in the Relationship between Labor Costs and Tax Avoidance

Volume 14, Issue 1, April 2024, Pages 55-82

10.22051/jaasci.2023.44383.1790

Ahmed Hasan ali; Hamzeh Didar; Gholamreza Mansourfar

Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction

Volume 14, Issue 1, April 2024, Pages 83-124

10.22051/jaasci.2024.44892.1801

Farid Azizi; Asgar Pakmaram; Afshin Nokhbeh Fallah; saeed anvar khatibi

The Effect of Business Strategy on Risk Disclosure

Volume 14, Issue 1, April 2024, Pages 125-146

10.22051/jaasci.2023.44674.1795

shokofeh faramarzi; Farzad Eivani; farsheid kheirollahi; hadis abdi

Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange

Volume 13, Issue 4, February 2024, Pages 63-92

10.22051/jaasci.2023.43532.1771

Manije Ramshe; narges sarlak; Mohammad Javad Zare Bahnamiri; reyhane mirzaei neko

The effect of Economic Policy Uncertainty on the Comparability of Financial Statements: The Moderating Role of Managerial Ability

Volume 13, Issue 4, February 2024, Pages 93-124

10.22051/jaasci.2023.44189.1789

FATEMEH RAJAB ZADEH; Ghodratollah Barzegar

the effect of self-control and social pressure on the effectiveness of internal controls

Volume 13, Issue 4, February 2024, Pages 125-152

10.22051/jaasci.2023.44022.1786

Mohammad Reza Mohagheghi; iman zare

Corporate Governance Quality and Stakeholder Management: The Mediating Role of the Likelihood of Fraudulent Reporting

Volume 13, Issue 3, November 2023, Pages 115-142

10.22051/jaasci.2023.39171.1665

ali Asghari Shiveh; farzad ghayour; Gholamreza Mansourfar

Designing a Model for Civil Accounting: Systematic Representation Modeling

Volume 13, Issue 2, August 2023, Pages 169-202

10.22051/jaasci.2023.43010.1759

Mohammad Ali Parvishi; Meysam Arabzadeh; mehdi safari gerayeli; Hasan Ghodrati

Ranking of dimensions and sustainability reporting indicators in municipalities

Volume 13, Issue 1, June 2023

10.22051/jaasci.2023.42232.1739

Ali Fateri; Bita Mashayekhi; Rezvan Hejazi

Effect of Corporate Sustainability on Excess Stock Returns and Profitability

Volume 9, Issue 2, September 2019, Pages 119-138

10.22051/ijar.2018.22009.1430

Seyyed Abbas Hashemi; Mohammadreza Ghasemi; ahmadreza rafiee shahraki

Theoretical approaches to the formation of compensation

Volume 9, Issue 1, July 2019, Pages 41-60

10.22051/ijar.2018.12967.1227

rahim bonabi ghadim; Sayed ali vaez

Investigating the relationship between ownership structure and financial performance with emphasise on research and development expenditures in companies admitted to Tehran Stock Exchange

Volume 9, Issue 1, July 2019, Pages 81-100

10.22051/ijar.2018.19050.1370

Reza Jamei; Ghasem Najafi

Effect of Customer Concentration on Managers Compensation of listed companies in Tehran Stock Exchange

Volume 9, Issue 1, July 2019, Pages 121-140

10.22051/ijar.2019.20480.1402

zeinab aminifard; mahdi salehi

The Effect of Ownership, Control and CEO of the Family on Dividend Policy

Volume 8, Issue 3, December 2018, Pages 21-48

10.22051/ijar.2018.16267.1320

vahid bekhradi nasab; HESAM RAHMANI; fatemeh zholanezhad

Ownership Type (Institutional and Single) with Information Asymmetry: Emphasizing on Financial Information Reliability as Moderator Variable

Volume 8, Issue 3, December 2018, Pages 49-69

10.22051/ijar.2018.16421.1325

mehdi heidari; hamzeh didar; ali beidaghi

Journal of Accounting and Social Interests

Journal Archive

Volume 14 (2024)

Volume 13 (2023)

Volume 12 (2022)

Volume 11 (2021)

Volume 10 (2020)

Volume 9 (2019)

Volume 8 (2018)

Volume 7 (2017)

Volume 6 (2016)

Volume 5 (2015)

Volume 4 (2014)

Volume 3 (2013)

Volume 2 (2012)

Volume 1 (2011)