Author Index

A

  • Aflatooni, Abbas The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility [Volume 16, Issue 2, 2025, Pages 31-48]
  • Ahmadi, Ehsan The Effect of Favorable Financial Reporting and Informativeness of Accounting Earnings on Corporate Social Reputation [Volume 16, Issue 4, 2025, Pages 143-162]
  • Ahmadi, Shima The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Ahmadi Farsani, Farshid The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]
  • Akhlaghi Yazdinejad, Esmaeil The Effect of Implementing Quality Costing on Financial Performance: Case Study of Hormozgan Gas Company [Volume 16, Issue 3, 2025, Pages 139-156]
  • Aliahmadi, Saeid The Moderating Role of Stereotype and Similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts [Volume 16, Issue 3, 2025, Pages 121-138]
  • Alibalai, Mahdi Examining the Impact of Tax Avoidance on Managerial Empire Building: The Role of Regulatory Mechanisms and CEO Overconfidence [Volume 16, Issue 4, 2025, Pages 185-206]
  • Alifamian, Mojtaba Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • Alimaradi, Mohammad The Moderating Role of Stereotype and Similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts [Volume 16, Issue 3, 2025, Pages 121-138]
  • Almasi, Rezvaneh Factors Affecting Cooperation and Trust between Internal and Independent Auditors [Volume 16, Issue 3, 2025, Pages 1-24]
  • Amini, Peyman The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility [Volume 16, Issue 2, 2025, Pages 31-48]
  • Amiri, Esmaeil The Impact of Economic Recession on the Relationship Between Real Earnings Management and Accrual-Based Earnings Management [Volume 16, Issue 2, 2025, Pages 129-150]
  • Amiri, Hadi The Relationship between Environmental, Social and Governance (ESG) Performance and Investors’ Sentiment in the Presence of Information Asymmetry [Volume 16, Issue 3, 2025, Pages 79-100]
  • Amiri, Maghsood A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]
  • Amiri, Maghsood A Scientometric Analysis of Profitability Uncertainty Literature: Current Status, Emerging Trends [Volume 16, Issue 4, 2025, Pages 41-64]
  • Ashtab, Ali The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Aslani, Zahra A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]

B

  • Bagherpor Velashani, Mohammad Ali The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • Barzegar, Ghodratollah Identifying the Requirements, Challenges, Obstacles and Consequences of the Implementation of Assurance on Sustainability Reporting of Companies in Iran with Thematic Analysis Approach [Volume 16, Issue 4, 2025, Pages 1-20]
  • Bazgir, Bahman The Effect of Implementing Quality Costing on Financial Performance: Case Study of Hormozgan Gas Company [Volume 16, Issue 3, 2025, Pages 139-156]
  • Bizhanizadeh, Mohtaram The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • Blue, Ghasem A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]
  • Bolo, Ghasem A Scientometric Analysis of Profitability Uncertainty Literature: Current Status, Emerging Trends [Volume 16, Issue 4, 2025, Pages 41-64]
  • Borhani, Seyed Abbas Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]

D

  • Darabi, Roya The Impact of Auditor Professional Skepticism Level on Fraud Detection Ability (Comparing the Hurt Model with the Fauziah and Yanthi Model) [Volume 16, Issue 4, 2025, Pages 163-184]
  • Darvishi, Milad Investigating the Role of Conservatism in the Relationship between Liquidity Policies and Tone Management [Volume 16, Issue 4, 2025, Pages 91-110]
  • Didar, Hamzeh The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]

E

  • Ebrahimi, Jamil The Impact of Economic Recession on the Relationship Between Real Earnings Management and Accrual-Based Earnings Management [Volume 16, Issue 2, 2025, Pages 129-150]
  • Ebrahimi Kordlar, Ali Investigating the Effect of Audit Committee Chairman Characteristics on Audit Fees [Volume 16, Issue 4, 2025, Pages 65-90]
  • Eslami Mehr, Abolfazl Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]
  • Esmailikia, Ghareibeh Investigating the Moderating Role of Management Optimism and Myopia on the Relationship between Contingency Factors and Financial Sustainability [Volume 16, Issue 2, 2025, Pages 99-128]
  • Etemadi, Hossein Modeling and Identifying Factors Affecting Earning Sustainability Using the Meta-Synthesis Method [Volume 16, Issue 2, 2025, Pages 1-30]

F

  • Fakhari, Morteza Investigating the Effect of Audit Committee Chairman Characteristics on Audit Fees [Volume 16, Issue 4, 2025, Pages 65-90]
  • Farhangian, Aghil The Impact of Auditor Professional Skepticism Level on Fraud Detection Ability (Comparing the Hurt Model with the Fauziah and Yanthi Model) [Volume 16, Issue 4, 2025, Pages 163-184]
  • Foroghi, Daruosh Accounting Asset Informativeness Considering Innate and Discretionary Factors: The Effect of Standards Implementation Quality and Fundamental Factors [Volume 16, Issue 2, 2025, Pages 49-66]

G

  • Ganji, HmidReza Firm Life Cycle and Predictability of Going Concern [Volume 16, Issue 4, 2025, Pages 111-142]
  • Ghadimi, Farzaneh The Moderating Role of Stereotype and Similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts [Volume 16, Issue 3, 2025, Pages 121-138]
  • Ghaemi, Mohammad Hossein A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]
  • Ghanbari, Amin Investigating the Moderating Role of Management Optimism and Myopia on the Relationship between Contingency Factors and Financial Sustainability [Volume 16, Issue 2, 2025, Pages 99-128]
  • Gholami Jamkarani, Reza Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]

H

  • Hajiannejad, Amin The Relationship between Environmental, Social and Governance (ESG) Performance and Investors’ Sentiment in the Presence of Information Asymmetry [Volume 16, Issue 3, 2025, Pages 79-100]
  • Hajiha, Zohreh The Impact of Auditor Professional Skepticism Level on Fraud Detection Ability (Comparing the Hurt Model with the Fauziah and Yanthi Model) [Volume 16, Issue 4, 2025, Pages 163-184]
  • Heidary Sureshjani, Zahra Accounting Asset Informativeness Considering Innate and Discretionary Factors: The Effect of Standards Implementation Quality and Fundamental Factors [Volume 16, Issue 2, 2025, Pages 49-66]
  • Hemmati, Bahram Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession [Volume 16, Issue 1, 2025, Pages 157-180]
  • Hesarzadeh, Reza The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • Heydari, Mehdi The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Heydariranjbar, Amirhoseyn The Effect Self-Actualization, Commitment to Auditor Independence, and Client Power on Auditors' Resistance to Client Pressure [Volume 16, Issue 2, 2025, Pages 67-98]
  • Hoseininasab, Hojat The Effect Self-Actualization, Commitment to Auditor Independence, and Client Power on Auditors' Resistance to Client Pressure [Volume 16, Issue 2, 2025, Pages 67-98]
  • Hosseini, Seyyed Hossein Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession [Volume 16, Issue 1, 2025, Pages 157-180]
  • Hosseini, Seyyed Rasoul Firm Life Cycle and Predictability of Going Concern [Volume 16, Issue 4, 2025, Pages 111-142]

J

  • Jorjorzadeh, Alireza The Integration of Current and Emerging Technologies in Accounting Education: Content Analysis of Reports of Accounting Professional Bodies [Volume 16, Issue 1, 2025, Pages 51-82]

K

  • Karami Taleghani, Faramarz The Effect of Aggressive Tax Strategy on Stock Price Synchronicity with Emphasis on the Moderating Role of Media Coverage and Audit Dimensions [Volume 16, Issue 1, 2025, Pages 105-130]
  • Kazemi, Masome Identifying the Requirements, Challenges, Obstacles and Consequences of the Implementation of Assurance on Sustainability Reporting of Companies in Iran with Thematic Analysis Approach [Volume 16, Issue 4, 2025, Pages 1-20]
  • Kazemi, Zahra The Emphasis of Matter Paragraphs and Audit Opinions [Volume 16, Issue 4, 2025, Pages 21-40]
  • Kheradyar, Sina The Effect of Aggressive Tax Strategy on Stock Price Synchronicity with Emphasis on the Moderating Role of Media Coverage and Audit Dimensions [Volume 16, Issue 1, 2025, Pages 105-130]

M

  • Mahmoudi Yekebaghi, Roghayeh Investigating the Role of Conservatism in the Relationship between Liquidity Policies and Tone Management [Volume 16, Issue 4, 2025, Pages 91-110]
  • Malekian Kallebasti, Esfandyar Identifying the Requirements, Challenges, Obstacles and Consequences of the Implementation of Assurance on Sustainability Reporting of Companies in Iran with Thematic Analysis Approach [Volume 16, Issue 4, 2025, Pages 1-20]
  • Mansourfar, Gholamreza The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Marfou, Mohammad Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • Masoumi Bilondi, Zahra Conceptualization of Auditors' Experiences of Professional Skepticism: A Phenomenographic Study [Volume 16, Issue 3, 2025, Pages 101-120]
  • Mohammadi, Mehdi The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]
  • MohammadRezaei, Fakhroddin The Emphasis of Matter Paragraphs and Audit Opinions [Volume 16, Issue 4, 2025, Pages 21-40]
  • Molanazari, Mahnaz The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]

N

  • Naseri, Mahdis Investigating the Moderating Role of Management Optimism and Myopia on the Relationship between Contingency Factors and Financial Sustainability [Volume 16, Issue 2, 2025, Pages 99-128]
  • Nasiri, Saeed The Integration of Current and Emerging Technologies in Accounting Education: Content Analysis of Reports of Accounting Professional Bodies [Volume 16, Issue 1, 2025, Pages 51-82]
  • Nourani, Hossein The Effect of Implementing Quality Costing on Financial Performance: Case Study of Hormozgan Gas Company [Volume 16, Issue 3, 2025, Pages 139-156]

P

  • Panahi Dorcheh, Mehrdad The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Parsafard, Behrang A Scientometric Analysis of Profitability Uncertainty Literature: Current Status, Emerging Trends [Volume 16, Issue 4, 2025, Pages 41-64]
  • Pasandide fard, Faezeh Modeling and Identifying Factors Affecting Earning Sustainability Using the Meta-Synthesis Method [Volume 16, Issue 2, 2025, Pages 1-30]

R

  • Raeesi Vanani, Iman Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • Rahimi Dastjerdi, Mohsen Examining the Impact of Tax Avoidance on Managerial Empire Building: The Role of Regulatory Mechanisms and CEO Overconfidence [Volume 16, Issue 4, 2025, Pages 185-206]
  • Rahrovi Dastjerdi, Alireza Accounting Asset Informativeness Considering Innate and Discretionary Factors: The Effect of Standards Implementation Quality and Fundamental Factors [Volume 16, Issue 2, 2025, Pages 49-66]
  • Rajabloo, Azade Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession [Volume 16, Issue 1, 2025, Pages 157-180]
  • Rajabzadeh, Ali Modeling and Identifying Factors Affecting Earning Sustainability Using the Meta-Synthesis Method [Volume 16, Issue 2, 2025, Pages 1-30]
  • Razavi, Marziyeh The Relationship between Environmental, Social and Governance (ESG) Performance and Investors’ Sentiment in the Presence of Information Asymmetry [Volume 16, Issue 3, 2025, Pages 79-100]

S

  • Saedi, Rahman Examining the Impact of Tax Avoidance on Managerial Empire Building: The Role of Regulatory Mechanisms and CEO Overconfidence [Volume 16, Issue 4, 2025, Pages 185-206]
  • Safa, Mojgan Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]
  • Safarzadeh Bondari, Mohammad Hossein Factors Affecting Cooperation and Trust between Internal and Independent Auditors [Volume 16, Issue 3, 2025, Pages 1-24]
  • Safipour Afshar, Mojtaba The Effect of Implementing Quality Costing on Financial Performance: Case Study of Hormozgan Gas Company [Volume 16, Issue 3, 2025, Pages 139-156]
  • Sajadi, Hosein Factors Affecting Cooperation and Trust between Internal and Independent Auditors [Volume 16, Issue 3, 2025, Pages 1-24]
  • Salimi, Mohamadjavad Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • Salimi, Mohammad Javad A Scientometric Analysis of Profitability Uncertainty Literature: Current Status, Emerging Trends [Volume 16, Issue 4, 2025, Pages 41-64]
  • San Ahmadi, Amir Hossein The Emphasis of Matter Paragraphs and Audit Opinions [Volume 16, Issue 4, 2025, Pages 21-40]
  • Sarkamaryan, Saeideh The Integration of Current and Emerging Technologies in Accounting Education: Content Analysis of Reports of Accounting Professional Bodies [Volume 16, Issue 1, 2025, Pages 51-82]
  • Seilsepoor, Hossein The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Sepasi, Sahar Modeling and Identifying Factors Affecting Earning Sustainability Using the Meta-Synthesis Method [Volume 16, Issue 2, 2025, Pages 1-30]
  • Shakibamehr, Ahmad The Integration of Current and Emerging Technologies in Accounting Education: Content Analysis of Reports of Accounting Professional Bodies [Volume 16, Issue 1, 2025, Pages 51-82]
  • Soltani, Ali The Emphasis of Matter Paragraphs and Audit Opinions [Volume 16, Issue 4, 2025, Pages 21-40]

T

  • Taherinia, Masoud Analyzing the Consequences of Investors’ Analytical Paralysis in the Capital Market [Volume 16, Issue 3, 2025, Pages 157-172]

V

  • Vadiei, Mohammad Hossien Investigating the Role of Conservatism in the Relationship between Liquidity Policies and Tone Management [Volume 16, Issue 4, 2025, Pages 91-110]

Y

  • Yousefzadeh, Nasrin Conceptualization of Auditors' Experiences of Professional Skepticism: A Phenomenographic Study [Volume 16, Issue 3, 2025, Pages 101-120]

Z

  • Zangeneh, Mahla The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility [Volume 16, Issue 2, 2025, Pages 31-48]