About the journal
Judgment and Decision Making in Accounting and Auditing is a quarterly open access journal (text of articles) published by Islamic Azad University, Central Tehran Branch. This publication uses the policy of two anonymous expert referees in the review of articles and it deals with the important and basic issues of Judgment and Decision Making in Accounting and Auditing.
This journal follows the principles and criteria of the Committee on Publication Ethics (COPE) in reviewing and publishing scientific articles. All submitted articles are checked by Hamiyab similarity finder software to ensure their authenticity, and then they are carefully evaluated by reliable and experienced referees. Judgment and Decision Making in Accounting and Auditing Researches with a scientific degree publishes all kinds of research articles from number 1 (Spring 2022) according to license dated 2022/05/22 from Faculty of Humanities and Arts of Islamic Azad University (More...)
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Open Access Article
1 - Investigating the impact of strategic intelligence on audit quality
Mohammad Hossein Setayesh * ، Mina Sadeghi ، Younes Masoudi ، Elyas DehdariIssue 13 , Vol. 4 , Spring 2025 -
Open Access Article
2 - Tone management and amount of Private Information by investors in stock trading: consequences of Auditor tenure and Abnormal Audit Fees
Yahya Kamyabi * ، mehdi bashiriIssue 13 , Vol. 4 , Spring 2025 -
Open Access Article
3 - Examining the Relationship between Innovation and Bankruptcy Risk with Emphasis on the Role of Managers Overconfidence and Ability
Majid Gorgizadeh ، Seyed Ali Vaez * ، بابک عابدی صدقیانی ، Seyed Aziz ArmanIssue 13 , Vol. 4 , Spring 2025 -
Open Access Article
4 - Presenting the Model of Deviant Behavior Management Components Based on Organizational Culture in the Ministry of Health and Treatment: Structural Equation Modeling Approach
Meysam Maghsoudi Ashtiyani ، Vahid Araei * ، محمدرضا ربیعی مندجینIssue 13 , Vol. 4 , Spring 2025 -
Open Access Article
5 - Future study of artificial intelligence application in auditing: from the perspective of information science and technology
Farhad Azizi *Issue 13 , Vol. 4 , Spring 2025 -
Open Access Article
6 - The Analysis of the role of Sustainability Reporting in CEOs’ Investment Decisions
Yassaman Khalili ، mohammadtaghi kabiri ، keramatallah heydarirostami ، ابوالفضل مومنی یانسری *Issue 13 , Vol. 4 , Spring 2025 -
Open Access Article
7 - The Effect of the Ego Depletion on the Quality of Judgment and ethical Decision making of Auditors
Zahra Nazifi ، AliReza Mehrazeen * ، Abolghasem Massihabadi ، Ahmad ZendedelIssue 13 , Vol. 4 , Spring 2025
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Open Access Article
1 - The Effective Factors on Efficient Audit Committee
یونس امجدیان ، رضا غلامی جمکرانی *Issue 3 , Vol. 1 , Autumn 2028 -
Open Access Article
2 - The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction
Mohammad Hossein Setyesh * ، milad rahimiIssue 5 , Vol. 2 , Summer 2023 -
Open Access Article
3 - Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges
Yashar Azarsaeed ، Shoeyb Rostami *Issue 7 , Vol. 2 , Autumn 2023 -
Open Access Article
4 - The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance
Mohammad Amri-Asrami * ، Fatemeh Jalali ، Fahimeh KazemiHajiIssue 7 , Vol. 2 , Autumn 2023 -
Open Access Article
5 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies
Kasra Barzegar abbaspour ، Hossein Eslami Mofid Abadi * ، Marzieh Ebrahimi ShaghaghiIssue 7 , Vol. 2 , Autumn 2023 -
Open Access Article
6 - The Effect of Managers' Ability on The Relationship Between the Quality of Accounting Information and Investor Behavior and Trading Performance
kevan azizi ، farzad eivani * ، hadis abdi ، Seyed Javad DellavariIssue 9 , Vol. 3 , Spring 2024 -
Open Access Article
7 - The Relationship between Financial Distress and Earnings Management Regarding the Role of Auditor Size during Recession
majid moradi * ، Mohammad Reza Pourfakharan ، Masoume naderiIssue 4 , Vol. 1 , Winter 2023 -
Open Access Article
8 - The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality
بهزاد قربانی * ، فرزانه پورطاهر اقدم ، فریدون رهنما رودپشتیIssue 2 , Vol. 1 , Summer 2028 -
Open Access Article
9 - The Evaluation of Compliance of Accounting Information Systems of Tehran Municipality with the Principles of ISO 9241 Standard
Mahdi Piri Sagharloo ، Rezvan Hejazi *Issue 8 , Vol. 2 , Winter 2023 -
Open Access Article
10 - Content Analysis of Investment Efficiency Measurement Methods (In Internal Research)
Amir Dolatkhah ، Sayed Ali Vaez * ، Mehdi BasiratIssue 4 , Vol. 1 , Winter 2023