Author Index

A

  • Abbas Tafreshi, Zohre Forensic Accounting Maturity Model in Iran [Volume 14, Issue 3, 2024, Pages 143-168]
  • Abbaszadeh, Mohammad Reza Tone Management and Corporate Social Responsibility: The Moderating Role of Board Gender Diversity [Volume 14, Issue 3, 2024, Pages 75-102]
  • Abdoli, Mohammadreza The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [Volume 14, Issue 4, 2025, Pages 227-280]
  • Aflatooni, Abbas The Effect of Cash Flow Volatility on the Incentives for Cash Holdings: The Moderating Role of COVID-19 Pandemic [Volume 14, Issue 4, 2025, Pages 185-208]
  • Ahmadi, Mehran Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024, Pages 121-154]
  • Ahmadian, Vahid Meta Synthesis of the International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024, Pages 67-120]
  • Akbari Kiaroudi, Seyede Fateme Development of an Enterprise Risk Management Implementation Framework in the Banking Industry (Multiple Case Study) [Volume 14, Issue 3, 2024, Pages 1-44]
  • Aliahmadi, Saeid The Moderating Role of Product Market Non-Financial Performance in the Relationship between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 2, 2024, Pages 241-272]
  • Amini, Fakhroddin The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Amini, Peyamn The Effect of Cash Flow Volatility on the Incentives for Cash Holdings: The Moderating Role of COVID-19 Pandemic [Volume 14, Issue 4, 2025, Pages 185-208]
  • Amiri, Maghsoud Systematic Review of Uncertainty Literature with Meta Synthesis Approach [Volume 14, Issue 2, 2024, Pages 1-34]
  • Aref manesh, Zohreh Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Asadi, Amirhossein Evaluation of the Emergence Key Drivers of Creative Accounting in the Future of Financial Reporting Legitimacy [Volume 14, Issue 2, 2024, Pages 273-312]
  • Asiaie, Mohamadreza The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 89-114]
  • Azami, Zeinab Investigating the Effect of Auditor's Prior Commitment and Risk on Evaluation of Subsequent Events [Volume 14, Issue 3, 2024, Pages 191-212]

B

  • Babazadeh hashin, Jafar Income Diversification Strategy and Market Performance: The Moderating Role of Voluntary Disclosure in Iran's Banking Industry [Volume 14, Issue 4, 2025, Pages 99-122]
  • Badiei, Hossein Evaluation of the Emergence Key Drivers of Creative Accounting in the Future of Financial Reporting Legitimacy [Volume 14, Issue 2, 2024, Pages 273-312]
  • Bagherpour Velashani, Mohammad Ali Audit Quality Measurement Criteria [Volume 14, Issue 4, 2025, Pages 1-30]
  • Banimahd, Bahman Utilitarianism; Motivational Values and Audit Commercialization: Evidence of the Audit Private Sector [Volume 14, Issue 3, 2024, Pages 213-238]
  • Banitalebi Dehkordi, Bahareh Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024, Pages 313-344]
  • Barzideh, Farrokh Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]
  • Blue, Ghasem Systematic Review of Uncertainty Literature with Meta Synthesis Approach [Volume 14, Issue 2, 2024, Pages 1-34]
  • Bonabi ghadim, Rahim The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]

D

  • Darabi, Roya Evaluation of the Emergence Key Drivers of Creative Accounting in the Future of Financial Reporting Legitimacy [Volume 14, Issue 2, 2024, Pages 273-312]
  • Darajati, Elham The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [Volume 14, Issue 3, 2024, Pages 283-308]
  • Darvishi, Milad Tone Management and Corporate Social Responsibility: The Moderating Role of Board Gender Diversity [Volume 14, Issue 3, 2024, Pages 75-102]
  • Dehdari, Elias The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors [Volume 14, Issue 4, 2025, Pages 31-48]

E

  • Ebrahimikordlar, Ali The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024, Pages 35-66]
  • Ehteshamrasi, Reza Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
  • Eskandar, Hoda Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [Volume 14, Issue 3, 2024, Pages 45-74]
  • Esmailikia, Ghareibeh Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024, Pages 121-154]
  • Esmilkhani, Hossein Comparison of the Effect of Flipped Classroom and Quantum Teaching Methods with the Traditional Method on the Performance of Accounting Principles Students(1) [Volume 14, Issue 4, 2025, Pages 209-226]

F

  • Fakhari, Hossein Corporate Characteristics Determining Sustainability Reporting [Volume 14, Issue 4, 2025, Pages 149-184]
  • Farzinfar, AliAkbar The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [Volume 14, Issue 3, 2024, Pages 283-308]
  • Fathe, Mohamad hosein The Impact of Readability of Financial Statements on the Speed of Adjustment of Commercial Credit of Companies [Volume 14, Issue 2, 2024, Pages 155-178]
  • Foroghi, Daruosh The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric [Volume 14, Issue 4, 2025, Pages 49-72]

G

  • Ganad, Ali The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Ghalambor, Mohammad Hosein The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Gharaeepour, Mehdi The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [Volume 14, Issue 4, 2025, Pages 227-280]

H

  • Hajian, Najmeh COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024, Pages 213-240]
  • Hashemi, Seyed Abass The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric [Volume 14, Issue 4, 2025, Pages 49-72]
  • Hashemzadeh, Marjan COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024, Pages 213-240]
  • Heirany, ّForough Comparison of the Effect of Flipped Classroom and Quantum Teaching Methods with the Traditional Method on the Performance of Accounting Principles Students(1) [Volume 14, Issue 4, 2025, Pages 209-226]
  • Hejazi, Rizvan Quantitative and Qualitative Content Analysis of Scientific Research Articles in the Field of Technology in Accounting and Auditing [Volume 14, Issue 2, 2024, Pages 179-212]
  • Heydari, Ali Development of an Enterprise Risk Management Implementation Framework in the Banking Industry (Multiple Case Study) [Volume 14, Issue 3, 2024, Pages 1-44]
  • Heydari, Mehdi The Mediating and Insurance-like Effect of Accounting Conservatism in the Relationship between Reputation and Firm Value [Volume 14, Issue 4, 2025, Pages 73-98]
  • Heydari, Mohammad Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]

I

  • Izadinia, Naser The Moderating Role of Product Market Non-Financial Performance in the Relationship between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 2, 2024, Pages 241-272]

J

  • Jabbari noghabi, Mahdi Audit Quality Measurement Criteria [Volume 14, Issue 4, 2025, Pages 1-30]
  • Jafari Dehkordi, Hamidreza Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024, Pages 313-344]
  • Jahangirian, Mohammad Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
  • Joudi, Samira The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]

K

  • Kabiri, Mohammad Taghi The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [Volume 14, Issue 3, 2024, Pages 283-308]
  • KarimiKahvand, Mohammad The Effect of Cash Flow Volatility on the Incentives for Cash Holdings: The Moderating Role of COVID-19 Pandemic [Volume 14, Issue 4, 2025, Pages 185-208]
  • Khalili, Yassaman The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [Volume 14, Issue 3, 2024, Pages 283-308]
  • Khanlarkhani, Mohmmadamin Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]
  • Khastar, Zohre Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Khodami pour, Ahmad Economic Uncertainty Related to the Future and Accounting Conservatism [Volume 14, Issue 4, 2025, Pages 123-148]
  • Khorramdel Masouleh, Zahra Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method [Volume 14, Issue 3, 2024, Pages 103-142]
  • Khosravani, Arezoo Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [Volume 14, Issue 3, 2024, Pages 239-282]
  • Kiamarzi, Fatemeh sadat Investigating the Effect of Management Accountants' Characteristics on Ethical Decision-Making about Social Obligations [Volume 14, Issue 1, 2024, Pages 191-226]

M

  • Maddahi, Azadeh The Effect of Board Characteristics and Company Size on Tax Transparency [Volume 14, Issue 3, 2024, Pages 169-190]
  • Mahmoudi yeke baghi, Roghaye Tone Management and Corporate Social Responsibility: The Moderating Role of Board Gender Diversity [Volume 14, Issue 3, 2024, Pages 75-102]
  • Mansourfar, GHolamreza The Mediating and Insurance-like Effect of Accounting Conservatism in the Relationship between Reputation and Firm Value [Volume 14, Issue 4, 2025, Pages 73-98]
  • Mashayekh, Shahnaz The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Masoudi, Younes The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors [Volume 14, Issue 4, 2025, Pages 31-48]
  • Masouni Bilondi, Zahra Investigating the Effect of Auditor's Prior Commitment and Risk on Evaluation of Subsequent Events [Volume 14, Issue 3, 2024, Pages 191-212]
  • Massihabadi, Abolghasem Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Mehrani, Kaveh Development of an Enterprise Risk Management Implementation Framework in the Banking Industry (Multiple Case Study) [Volume 14, Issue 3, 2024, Pages 1-44]
  • Mehrazeen, Ali Reza Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • MohammadRezaei, Fakhroddin The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Moradi, Mahdi Audit Quality Measurement Criteria [Volume 14, Issue 4, 2025, Pages 1-30]
  • Moradzadefard, Mehdi Utilitarianism; Motivational Values and Audit Commercialization: Evidence of the Audit Private Sector [Volume 14, Issue 3, 2024, Pages 213-238]
  • Moudmoeinadin, Mahmoud Comparison of the Effect of Flipped Classroom and Quantum Teaching Methods with the Traditional Method on the Performance of Accounting Principles Students(1) [Volume 14, Issue 4, 2025, Pages 209-226]

N

  • Namazi, Navid Reza Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method [Volume 14, Issue 3, 2024, Pages 103-142]
  • Namvar, Roghayeh Meta Synthesis of the International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024, Pages 67-120]
  • Nasiri Alamoti, Hadise Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Nasr Esfahani, Alireza The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024, Pages 35-66]
  • Nazemi, Amin Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method [Volume 14, Issue 3, 2024, Pages 103-142]
  • Noorolahzade, Norouz Evaluation of the Emergence Key Drivers of Creative Accounting in the Future of Financial Reporting Legitimacy [Volume 14, Issue 2, 2024, Pages 273-312]

P

  • Parandin, Kaveh Investigating the Effect of Management Accountants' Characteristics on Ethical Decision-Making about Social Obligations [Volume 14, Issue 1, 2024, Pages 191-226]
  • Parsaei, Mona Income Diversification Strategy and Market Performance: The Moderating Role of Voluntary Disclosure in Iran's Banking Industry [Volume 14, Issue 4, 2025, Pages 99-122]
  • Parsafard, Behrang Systematic Review of Uncertainty Literature with Meta Synthesis Approach [Volume 14, Issue 2, 2024, Pages 1-34]
  • Pourheidari, Omid Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • Pourmahdi Broujeni, Farzaneh Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024, Pages 313-344]

R

  • Ramsheh, Manizheh Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Rezaei, Hamidreza Audit Quality Measurement Criteria [Volume 14, Issue 4, 2025, Pages 1-30]
  • Rezaiefar, Zahra The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 89-114]
  • Rezayi, Farzin Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]

S

  • Sabah, Sad saleh The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric [Volume 14, Issue 4, 2025, Pages 49-72]
  • Sabzalipour, Farshad Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024, Pages 121-154]
  • Sadat mohammadi, Fereshteh Income Diversification Strategy and Market Performance: The Moderating Role of Voluntary Disclosure in Iran's Banking Industry [Volume 14, Issue 4, 2025, Pages 99-122]
  • Sadeghi, Mina The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors [Volume 14, Issue 4, 2025, Pages 31-48]
  • Safarzadeh, Mohammad hosein The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 89-114]
  • Safdel, Erfan Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [Volume 14, Issue 3, 2024, Pages 45-74]
  • Safipour afshar, Mojtaba Economic Uncertainty Related to the Future and Accounting Conservatism [Volume 14, Issue 4, 2025, Pages 123-148]
  • Safouk Rashid, Saifuldeen The Mediating and Insurance-like Effect of Accounting Conservatism in the Relationship between Reputation and Firm Value [Volume 14, Issue 4, 2025, Pages 73-98]
  • Salimi, Mohammad Javad Systematic Review of Uncertainty Literature with Meta Synthesis Approach [Volume 14, Issue 2, 2024, Pages 1-34]
  • Seddighi, Roohollah Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]
  • Setayesh, Mohammad Hossein The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors [Volume 14, Issue 4, 2025, Pages 31-48]
  • Shafiei Rounizi, Mohammed reza Economic Uncertainty Related to the Future and Accounting Conservatism [Volume 14, Issue 4, 2025, Pages 123-148]
  • Shahri, Maryam The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [Volume 14, Issue 4, 2025, Pages 227-280]
  • Shahsavarzadeh, Mohammad Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [Volume 14, Issue 3, 2024, Pages 239-282]
  • Shammakhi, Hamidreza Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [Volume 14, Issue 3, 2024, Pages 239-282]
  • Sheikhi, Maryam Quantitative and Qualitative Content Analysis of Scientific Research Articles in the Field of Technology in Accounting and Auditing [Volume 14, Issue 2, 2024, Pages 179-212]
  • Soleimany Amiri, Gholamreza Forensic Accounting Maturity Model in Iran [Volume 14, Issue 3, 2024, Pages 143-168]
  • Soltani Nejad, Ahmad Sadegh Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • Soltani Nejad, Ebrahim Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]

T

  • Tahmasebi Ashtiani, Mahsa The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Talebnia, Ghodraollah Utilitarianism; Motivational Values and Audit Commercialization: Evidence of the Audit Private Sector [Volume 14, Issue 3, 2024, Pages 213-238]

V

  • Vaez, Seyed Ali The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Valiyan, Hasan The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [Volume 14, Issue 4, 2025, Pages 227-280]

Y

  • Yousefizadeh, Sahar Corporate Characteristics Determining Sustainability Reporting [Volume 14, Issue 4, 2025, Pages 149-184]
  • Yousefzadeh, Nasrin Investigating the Effect of Auditor's Prior Commitment and Risk on Evaluation of Subsequent Events [Volume 14, Issue 3, 2024, Pages 191-212]

Z

  • Zanjirdar, Majid Quantitative and Qualitative Content Analysis of Scientific Research Articles in the Field of Technology in Accounting and Auditing [Volume 14, Issue 2, 2024, Pages 179-212]
  • Zare, Elaheh Utilitarianism; Motivational Values and Audit Commercialization: Evidence of the Audit Private Sector [Volume 14, Issue 3, 2024, Pages 213-238]
  • Zoalfaghari, Zahra The Moderating Role of Product Market Non-Financial Performance in the Relationship between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 2, 2024, Pages 241-272]