Author Index

A

  • Abdoulahi, Mahdi Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [Volume 17, Issue 1, 2026, Pages 161-194]
  • Adlzadeh, Morteza Investigating the Effect of the Same Tenure of CEO and CFO on the Audit Fees [Volume 17, Issue 2, 2026, Pages 133-156]
  • Alikhani, Razieh Audit Partner Narcissism and Audit Reporting Delay: The Role of Tenure and Report Lag [Volume 17, Issue 2, 2026, Pages 157-184]
  • Amiri, Tahere Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Arabmazar Yazdi, Mohammad Ethical Concerns Related to the Use of Artificial Intelligence In Accounting [Volume 17, Issue 2, 2026, Pages 1-22]
  • Arabzadeh, Meysam Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [Volume 17, Issue 2, 2026, Pages 107-132]
  • Assadi, Gholam Hossein Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]

B

  • Badavar Nahandi, Younes The Relationship between Corporate Governance Mechanisms and Disclosure of Key Audit Matters Considering the role of Agency Costs [Volume 17, Issue 1, 2026, Pages 103-142]
  • Bonabi ghadim, Rahim The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]

D

  • Daryaei, Abbas Ali Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [Volume 17, Issue 2, 2026, Pages 87-106]
  • Dehghan, AminMansoor The Relationship Between Corporate Social Responsibility and Stock Price Crash Risk: The Moderating Roles of Regulatory Mechanisms and Information Asymmetry [Volume 17, Issue 2, 2026, Pages 205-226]
  • Derakhshan, Mojdeh Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]

E

  • Ebrahimi, Fahimeh Investigating the Effect of Personal and Organizational Variables on Fraud Tolerance [Volume 17, Issue 2, 2026, Pages 53-70]
  • Erfanian Khanzadeh, Hamid Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [Volume 17, Issue 2, 2026, Pages 23-52]

F

  • Fatheh, Mohammad Hosein The Effect of Working Capital Management and Bargaining Power on the Speed of Business Credit Adjustment [Volume 17, Issue 2, 2026, Pages 185-204]
  • Fattahi, Yasin Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [Volume 17, Issue 2, 2026, Pages 87-106]
  • Fattahi Nafchi, Hasan The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]
  • Fazeli, Mehdi The Effect of Organizational Spirituality and Paranoid on Auditor's Dysfunctional Behavior with the Mediation of Moral Judgment and Moral Sensitivity [Volume 17, Issue 1, 2026, Pages 237-260]
  • Fekriaval, Fatemeh The Relationship between Corporate Governance Mechanisms and Disclosure of Key Audit Matters Considering the role of Agency Costs [Volume 17, Issue 1, 2026, Pages 103-142]

H

  • Hamidian, Narges The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]
  • Hamshi, Mohsen The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]
  • Harandi, Sara The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]
  • Hekmat, Hanieh Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]

J

  • Jamdar, Marzieh Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [Volume 17, Issue 2, 2026, Pages 107-132]

K

  • Kargar, Hamed The Effect of Working Capital Management and Bargaining Power on the Speed of Business Credit Adjustment [Volume 17, Issue 2, 2026, Pages 185-204]
  • Khayam Haghighi, Zahra The Effect of Working Capital Management and Bargaining Power on the Speed of Business Credit Adjustment [Volume 17, Issue 2, 2026, Pages 185-204]
  • Khodamipour, Ahmad The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]
  • Khosrovani, Arezo Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [Volume 17, Issue 2, 2026, Pages 23-52]

M

  • Maranjory, Mehdi Audit Partner Narcissism and Audit Reporting Delay: The Role of Tenure and Report Lag [Volume 17, Issue 2, 2026, Pages 157-184]
  • Mashayekh, Shahnaz Investigating the Impact of Accounting Conservatism on the Financial Reporting Readability [Volume 17, Issue 2, 2026, Pages 71-86]
  • Mehtari, Zeynab Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Mennati, Vahid Ethical Concerns Related to the Use of Artificial Intelligence In Accounting [Volume 17, Issue 2, 2026, Pages 1-22]
  • Mirabbasi, Saman Investigating the Effect of Client Employee Training on Audit Efficiency [Volume 17, Issue 1, 2026, Pages 217-236]
  • Mohammadzadeh Salteh, Heydar The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]

N

  • Namazi, NavidReza Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]

O

  • Ola, Mohammad Reza Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [Volume 17, Issue 2, 2026, Pages 23-52]

P

  • Panahiyan, Hosein Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [Volume 17, Issue 2, 2026, Pages 107-132]
  • Pourheidari, Omid The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]

R

  • Raad, Abbas Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]
  • Rabiee, Khadijeh The Effect of Organizational Spirituality and Paranoid on Auditor's Dysfunctional Behavior with the Mediation of Moral Judgment and Moral Sensitivity [Volume 17, Issue 1, 2026, Pages 237-260]
  • Rahmani, Ali Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]
  • Rashidi Baqhi, Mohsen Investigating the Effect of Client Employee Training on Audit Efficiency [Volume 17, Issue 1, 2026, Pages 217-236]
  • Rezaee, Soraya Ethical Concerns Related to the Use of Artificial Intelligence In Accounting [Volume 17, Issue 2, 2026, Pages 1-22]
  • Rezaei, Amir Mohammad Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [Volume 17, Issue 2, 2026, Pages 23-52]
  • Riahi Dorche, Farshid The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]
  • Rostami, Amin Investigating the Effect of Personal and Organizational Variables on Fraud Tolerance [Volume 17, Issue 2, 2026, Pages 53-70]
  • Rostami, Nemat Audit Partner Narcissism and Audit Reporting Delay: The Role of Tenure and Report Lag [Volume 17, Issue 2, 2026, Pages 157-184]

S

  • Safari Gerayli, Mehdi Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [Volume 17, Issue 2, 2026, Pages 107-132]
  • Safarzadeh, Mohammad Hossein Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]
  • Sajjadi, Zanyar Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [Volume 17, Issue 1, 2026, Pages 161-194]

T

  • Taheri, Mandana The Relationship Between Corporate Social Responsibility and Stock Price Crash Risk: The Moderating Roles of Regulatory Mechanisms and Information Asymmetry [Volume 17, Issue 2, 2026, Pages 205-226]
  • Teymorian, Seyed aliakbar Audit Partner Narcissism and Audit Reporting Delay: The Role of Tenure and Report Lag [Volume 17, Issue 2, 2026, Pages 157-184]
  • Torkamani Bejestani, Elahe Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]

V

  • Varmaziyar, Nasrin Investigating the Impact of Accounting Conservatism on the Financial Reporting Readability [Volume 17, Issue 2, 2026, Pages 71-86]

Z

  • Zare, Iman The Effect of Organizational Spirituality and Paranoid on Auditor's Dysfunctional Behavior with the Mediation of Moral Judgment and Moral Sensitivity [Volume 17, Issue 1, 2026, Pages 237-260]