Author Index
A
  • Afsay, Akram A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions [Volume 10, Issue 20, 2025, Pages 1-53]
  • Akbari, Zahra A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions [Volume 10, Issue 20, 2025, Pages 1-53]
  • Ashtab, Ali A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
  • Atta Obaid, Ali A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
B
  • Babaei, Alireza Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith [Volume 10, Issue 20, 2025, Pages 515-553]
  • Baseri, Saeid Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
D
  • Didar, Hamzeh The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency [Volume 10, Issue 19, 2025, Pages 1-37]
E
  • Elyasi, Soheila Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
  • Emami, Fatemeh A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
F
  • Farhadian, Leila The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
  • Farzinfar, Ali Akbar Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
  • Fattahi Nafchi, Hasan The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
H
  • Hamidian, Narges The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
  • Heyrani, Forough Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
J
  • Jafari, Mahboobe Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority [Volume 10, Issue 20, 2025, Pages 345-383]
K
  • Kadhim Nasif Alobaidi, Rafid The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency [Volume 10, Issue 19, 2025, Pages 1-37]
  • Kakaee Sabzeh Khani, Mahtab Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
  • Karami, Asghar Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
  • Kargar, Hamed The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
  • Kazemioloum, Mahdi The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
  • Khodamipour, Ahmad The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
  • Khotanlou, Mohsen The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
M
  • Mansourfar, Gholamreza The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency [Volume 10, Issue 19, 2025, Pages 1-37]
  • Mohagheghi, MohammadReza Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
  • Moradi, Ahmadreza The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
  • Motazedi, Gplriz The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
N
  • Nargesian, abbas Key Themes of Ambiguity, Duplicity, and Role Conflict in the Impairment of Internal Audit Independence: A Thematic Analysis [Volume 10, Issue 19, 2025, Pages 379-417]
O
  • Omrani, Hamed Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
P
  • Piri, Fatemeh The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
  • Piri, Parviz A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
  • Pourheidari, Omid The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
R
  • Rabiee, Khadijeh Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith [Volume 10, Issue 20, 2025, Pages 515-553]
  • Raoufi, Matin The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
  • Refahi Bakhsh, samaneh Conscientiousness, Social Capital, and Auditors’ Tendency for Whistleblowing in Audit Firms [Volume 10, Issue 19, 2025, Pages 173-203]
  • Rostami, Vahab The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
  • Roumiani Kar, Reza A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
S
  • SadrAra, Mehrdad Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
  • Safarzadeh, Mohammad Hossein The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
  • Saghafi, Mahdi The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
  • Shamsadini, Kazem Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority [Volume 10, Issue 20, 2025, Pages 345-383]
  • Shekarkhah, Javad Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting [Volume 10, Issue 19, 2025, Pages 131-171]
  • Sheykh, Mohammadjavad Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
T
  • Tahmasbi, Elyas Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
  • Tanani, Mohsen the Relationship Between Audit Firms’ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
Y
  • Yousefizadeh, Sahar The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Z
  • Zangiabadi, Hojatollah The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
  • Zare, Iman Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith [Volume 10, Issue 20, 2025, Pages 515-553]
  • Zare Bahnamiri, Mohammad Javad A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]