Main Subjects = Accounting
Number of Articles: 49
Managerial Knowledge Heterogeneity and Sustainability Reporting: The Moderating Role of Internal and External Corporate Governance Forces

Articles in Press, Accepted Manuscript, Available Online from 18 November 2025

10.22059/ijms.2025.399825.677868

Mahdi Saghafi; Behrooz Badpa; Ali Tavakoli nejad zanjani

Unveiling the dynamics of money laundering in Iraq: Auditors' perceptions, audit processes, and country-specific factors

Articles in Press, Accepted Manuscript, Available Online from 26 November 2025

10.22059/ijms.2025.401165.677942

Hussen Al-Refiay; ABDULRASOOL ALSELMAN; Mohammed Dawood

Deteminants of Quality of Financial Report: Analysis of The Role of Political Connection

Articles in Press, Accepted Manuscript, Available Online from 12 May 2026

10.22059/ijms.2026.396062.677660

harry pambudi; Lela Nurlaela Wati; Martino Wibowo

The Impact of CEO decision horizon on Dividend Stickiness

Articles in Press, Accepted Manuscript, Available Online from 18 May 2026

10.22059/ijms.2026.399384.677851

Esmaeil Amiri; Jamil Ebrahimi

The Effect of Family Ownership, Cost Leadership Strategy, Managers' Narcissism, and Social Responsibility on the Speed of Working Capital Adjustment

Articles in Press, Accepted Manuscript, Available Online from 23 May 2026

10.22059/ijms.2026.403212.678082

Vahab Rostami; Zahra Khayam haghighi; Golriz Motazedi

Applications of Artificial Intelligence in Forensic Auditing: Tools, Challenges, and Opportunities for Fraud Detection

Articles in Press, Accepted Manuscript, Available Online from 26 May 2026

10.22059/ijms.2026.399766.677862

Alejandro Valencia-Arias; Juan Manuel Raunelli Sander; Edgar Roland Tuesta Torres; Diana Yanet Gaviria Rodríguez; Juan Guillermo Arango Arango; Jackeline Valencia

Sustainable Financial Governance: A Data-Centric Framework Linking Accounting Integrity, Audit Assurance and Tax Compliance

Articles in Press, Accepted Manuscript, Available Online from 02 June 2026

10.22059/ijms.2026.406663.678251

Rajeswaran Ayyadurai; Mugi Praseptiawan; Oum Elhana Maamra; Soundarraj K; R. Kanimozhi

Regulation and Audit Fees for Initial Audit Engagements

Volume 19, Issue 3, July 2026, Pages 497-525

10.22059/ijms.2025.380306.676927

Fakhroddin Mohammad Rezaei; Ehsan Dolatzarei; Omid Faraji; Zabihollah Rezaee

A Model for Users' Understanding of Information Overload in Financial Reporting

Volume 19, Issue 2, April 2026, Pages 267-279

10.22059/ijms.2025.377239.676773

Ali Babazadeh; Heydar Mohammadzadeh Salteh; Rezvan Hejazi; Akbar kanani

The Relationship Between Financial Distress, Resilience and Audit Quality: Emphasizing the Role of Cost Management

Volume 19, Issue 2, April 2026, Pages 461-474

10.22059/ijms.2025.401230.677945

Hussen Amran Naji Al-Refiay; Abdulrasool Abdulabbas Sahin Alselman; Mohammed Salman Dawood

Five Decades of Internal Audit Research

Volume 19, Issue 1, January 2026, Pages 95-119

10.22059/ijms.2025.384236.677115

Bita Mashayekhi; Milad Samavat; Kiarash Banagar

Academic Dishonesty among Accounting Students During COVID-19: New Evidence from Developing Country

Volume 18, Issue 4, October 2025, Pages 731-750

10.22059/ijms.2025.381792.676997

Desi Ilona; Zaitul Zaitul; Yeasy Darmayanti; salfadri salfadri

Anti-Corruption Disclosure in Indonesia Context: Do Board Characteristics Matter?

Volume 18, Issue 3, July 2025, Pages 489-506

10.22059/ijms.2025.374393.676639

Fedi Ameraldo; Saiful Saiful; Husaini Husaini; Marsi Fella Rizki

The Effect of Enterprise Risk Management on Capital Structure Agility: The Role of Board Structure

Volume 18, Issue 2, April 2025, Pages 293-304

10.22059/ijms.2024.373393.676592

Abbas Rostami; Ali Mohammadi; Vahab Rostami; Ali Bayat

The Relationship Between Audit Expectation Gap and Audit Report Readability

Volume 18, Issue 1, January 2025, Pages 19-32

10.22059/ijms.2024.363047.676084

Abbas Lari Dashtbayaz; Mahdi Salehi; Mahmoud Mousavi Shiri

Corporate Governance and Firm Performance: The Case of Gender Diversity in Indonesia

Volume 18, Issue 1, January 2025, Pages 195-208

10.22059/ijms.2024.374159.676623

Hasan Mukhibad; Prabowo Yudo Jayanto; Risanda Alirastra Budiantoro; Muhammad Khafid; Bayu Bagas Hapsoro

Examiner Performance Influenced by Core Self-Evaluation: Examining the Moderating Role of Information Technology

Volume 17, Issue 4, October 2024, Pages 1125-1140

10.22059/ijms.2024.361620.675992

Ulfa Rabiyah; Kartini Hanafi; Andi Kusumawati; Aini Indrijawati

Predicting Auditor Opinion by a new Metaheuristic Algorithm: Water Cycle Algorithm

Volume 17, Issue 4, October 2024, Pages 1189-1202

10.22059/ijms.2023.362553.676054

Mohammad Moradi; Hoda Eskandar; Hassan Yazdifar; Aziz Seyedi; Hadi Eskandar

Litigation Risk: Delving into Audit Quality, Internal Audit Structure, Political Connections, and Company Size

Volume 17, Issue 4, October 2024, Pages 1217-1232

10.22059/ijms.2024.367759.676318

Muhamad Taqi; Nawang Kalbuana; Dirvi Surya Abbas; Mamay Mayyizah

The Effect of sustainability reporting on financial performance

Volume 17, Issue 3, July 2024, Pages 967-982

10.22059/ijms.2023.359572.675880

Mehdi Ershadi; Zohreh Hajiha; Mozhgan Safa; Hossein Moghadam

Comprehensive Review on Audit Expectation Gap: A Meta-Synthesis Approach

Volume 17, Issue 1, January 2024, Pages 185-202

10.22059/ijms.2023.349938.675459

Masoumeh Shahsavari; Mahdi Salehi; Mohammad Ali Ali Bagherpour Velashani

Interdisciplinary Journal of Management Studies

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