Author Index

A

  • Aghaei chadegani, Arezoo The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors [Volume 15, Issue 1, 2025, Pages 209-230]
  • Alimoradi, Mohammad The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors [Volume 15, Issue 1, 2025, Pages 209-230]
  • Avasapian, Alin The Framework for Estimating the Discount Rate of Insurance Contracts based on the International Financial Reporting Standard No. 17 [Volume 15, Issue 1, 2025, Pages 25-52]

D

  • Deherieb Al Robaaiy, Mohammed Sameer The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors [Volume 15, Issue 1, 2025, Pages 209-230]
  • Doudkanloy Milan, Jalal The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality [Volume 15, Issue 1, 2025, Pages 1-24]

E

  • Ebrahimi, Shiva The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality [Volume 15, Issue 1, 2025, Pages 1-24]
  • Esmailikia, Ghareibeh Corporate Social Responsibility and Competitive Strategies: The Moderating Role of Governance Performance and Firm's Performance [Volume 15, Issue 1, 2025, Pages 145-184]

F

  • Fazeli, Naghi Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression. [Volume 15, Issue 1, 2025, Pages 255-278]

G

H

  • Heydari, Zohre The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making [Volume 15, Issue 1, 2025, Pages 53-84]

J

  • Jafari, Soleil State Ownership and Labor Cost Stickiness: The Role of Free Cash Flows [Volume 15, Issue 1, 2025, Pages 185-208]
  • Jorjor Zadeh, Alireza Audit Quality Criteria and Their Effect on the Characteristics of Profit Sensitivity and Precision [Volume 15, Issue 1, 2025, Pages 231-254]

K

  • Khazami, Soheila Audit Quality Criteria and Their Effect on the Characteristics of Profit Sensitivity and Precision [Volume 15, Issue 1, 2025, Pages 231-254]
  • Khlaif Rashid, Fawwaz The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors [Volume 15, Issue 1, 2025, Pages 209-230]
  • Khosravani, Arezoo Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression. [Volume 15, Issue 1, 2025, Pages 255-278]

M

  • Mahmoudkhani, Mahnaz The Framework for Estimating the Discount Rate of Insurance Contracts based on the International Financial Reporting Standard No. 17 [Volume 15, Issue 1, 2025, Pages 25-52]
  • Mashayekh, Shahnaz The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making [Volume 15, Issue 1, 2025, Pages 53-84]
  • Masouni Bilondi, Zahra State Ownership and Labor Cost Stickiness: The Role of Free Cash Flows [Volume 15, Issue 1, 2025, Pages 185-208]
  • Matinnazar, Mostafa Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression. [Volume 15, Issue 1, 2025, Pages 255-278]

N

  • Naseri, Mahdis Corporate Social Responsibility and Competitive Strategies: The Moderating Role of Governance Performance and Firm's Performance [Volume 15, Issue 1, 2025, Pages 145-184]
  • Niakan, Leili The Framework for Estimating the Discount Rate of Insurance Contracts based on the International Financial Reporting Standard No. 17 [Volume 15, Issue 1, 2025, Pages 25-52]

P

  • Peyvandi, Saeedeh The Factors Influencing the Money laundering [Volume 15, Issue 1, 2025, Pages 85-114]
  • Pouryousof, Azam State Ownership and Labor Cost Stickiness: The Role of Free Cash Flows [Volume 15, Issue 1, 2025, Pages 185-208]

R

  • Rahmani, Ali The Framework for Estimating the Discount Rate of Insurance Contracts based on the International Financial Reporting Standard No. 17 [Volume 15, Issue 1, 2025, Pages 25-52]
  • Rashidi baqhi, Mohsen The Role of Managers' Expectations Stickiness in Changing the Information Content of Current Earnings [Volume 15, Issue 1, 2025, Pages 115-144]

S

  • Seddighi, Roohalah The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality [Volume 15, Issue 1, 2025, Pages 1-24]

V

  • Vaez, َAli Audit Quality Criteria and Their Effect on the Characteristics of Profit Sensitivity and Precision [Volume 15, Issue 1, 2025, Pages 231-254]

Y

  • Yalfani, Amir Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression. [Volume 15, Issue 1, 2025, Pages 255-278]