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  • Vol. 3
  • Issue10 Vol.3
  • 10
    Issue 10 Vol. 3 Winter 2025

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  • List of Articles


      • Open Access Article
        • Abstract Page
        • Full-Text

        1 - Evaluating the Disclosure of Non-Financial Information with an Emphasis on Sustainability Information on the Decision-Making Options of Investors
        Arezoo  Kolyayi Farzin  Rezaei
        10.71600/jacgr.2025.1192491
      • Open Access Article
        • Abstract Page
        • Full-Text

        2 - The Relationship between Abnormal Audit Fees and Real Income Smoothing with Emphasis on the Role of Ownership Structure
        Farideh  Mortazavi Ghorbani Rasoul Baradaran Hasanzadeh
        10.71600/jacgr.2025.1211277
      • Open Access Article
        • Abstract Page
        • Full-Text

        3 - A Survey of Empirical Approaches to Measure the Financial Statements Comparability
        Ghader Babaei
        10.71600/jacgr.2025.1128217
      • Open Access Article
        • Abstract Page
        • Full-Text

        4 - The Relationship between Self-Esteem, Moral Courage, and Internal Whistleblowing Intentions of Accountants
        Ali Jafari Meysam Mashoufian
        10.71600/jacgr.2025.1209058
      • Open Access Article
        • Abstract Page
        • Full-Text

        5 - The Relationship between Management Accounting Techniques and Tools and Corporate Stock Returns with Emphasis on the Moderating Role of Corporate Governance
        Azizeh Sadeghi Alvar olia javad pourghaffar Akbar Valizadeh Oghani
        10.71600/jacgr.2025.1190950
      • Open Access Article
        • Abstract Page
        • Full-Text

        6 - Investigating the Moderating Role of Corporate Governance on the Relationship between Product Market Competition and Investment Efficiency: The Role of Over- and Underinvestment
        Samira Beiranvand Foruzan Abyaz Khadijeh Khodabakhshi Parijan
        10.71600/jacgr.2025.1204717
      • Open Access Article
        • Abstract Page
        • Full-Text

        7 - Investigating the Impact of Digital Transformation on Company Performance by Considering the Role of Digital Leadership, Cloud Accounting Effectiveness and Decision-Making Quality
        Nassim Shahmoradi Akhtar Alsadat   Olyaeli Tahereh Alsadat Ahmadpour
        10.71600/jacgr.2025.1200460
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