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...)
Recent Articles
-
Open Access Article
1 - Using environmental, social and governance factors in investment decisions
abdolrasoul mostajeran * ، Habibulaah KazemiIssue 15 , Vol. 4 , Autumn 2025 -
Open Access Article
2 - The Impact Of Revaluation On Stock Price Decline Risk: The Role Of Financial Competence
mostafa ghanad * ، Faezeh Tashakorirabian ، Reza HaghdoustIssue 15 , Vol. 4 , Autumn 2025 -
Open Access Article
3 - The pattern of increasing the quality of decision-making according to the digital accounting system
Masoud Saljoghi ، Mehdi Dasineh * ، حجت الله سالاری ، علی امیریIssue 15 , Vol. 4 , Autumn 2025 -
Open Access Article
4 - Investigate the Effect of Beliefs, Morals and Personal Values on Tolerance of Fraud in Auditors
Hasan Rahimifard ، Leila Safdarian * ، Meysam forooghiIssue 15 , Vol. 4 , Autumn 2025 -
Open Access Article
5 - The role of corporate environmental uncertainty in the impact of managers' narcissism on asymmetric cost behavior
Abdolrasoul Rahmanian Koushkaki * ، khadijeh Rabiee ، Fatemeh KangouniaslIssue 15 , Vol. 4 , Autumn 2025 -
Open Access Article
6 - Investigating the impact of information on the decision making of the board of directors
Meysam Arabzadeh * ، Salman Cheraghi Badi ، Hassan Ghodarti ، Hossein Jabbary ، Mostafa EzadpourIssue 15 , Vol. 4 , Autumn 2025 -
Open Access Article
7 - Investigating the Moderating Effect of Market Competitive Factors on the Relationship between Trade Credit and Asymmetric Cost Behavior
akbar karimzadeh ، nader rezaei * ، Zohreh Hajiha ، Rasoul AbdiIssue 15 , Vol. 4 , Autumn 2025 -
Open Access Article
8 - Identifying and evaluating the information content of the statement of changes in equity based on Shannon's entropy (uncertainty) criterion
Saeed Bahrami ، Sina Kheradyar * ، Mojtaba Maleki ChoubariIssue 15 , Vol. 4 , Autumn 2025
Most Viewed Articles
-
Open Access Article
1 - 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
2 - The Effective Factors on Efficient Audit Committee
یونس امجدیان ، رضا غلامی جمکرانی *Issue 3 , Vol. 1 , Autumn 2028 -
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 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
6 - 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
7 - 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
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 - Content Analysis of Investment Efficiency Measurement Methods (In Internal Research)
Amir Dolatkhah ، Sayed Ali Vaez * ، Mehdi BasiratIssue 4 , Vol. 1 , Winter 2023 -
Open Access Article
10 - The Role of Stakeholder Influence on the Relationship between CEO Power and Corporate Social Responsibility
روزبه یزدی ، سیدمحمدرضا خلیل زاده * ، حسین اسلامی مفیدآبادیIssue 2 , Vol. 1 , Summer 2028
