Author Index

A

  • Aflatooni, Abbas Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Alinezhad Sarokolaei, Mehdi A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • Ashtab, Ali Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Aslani, Zahra Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]

B

  • Blue, Ghasem Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]

D

  • Didar, Hamzeh Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]

E

  • Ebrahimi Kordlar, Ali Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Eskandar, Hoda Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
  • Esmailikia, Ghareibeh Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]

F

  • Farajzadeh Dehkordi, Hassan Managerial Ability and the Tone of Emphasis of Matter Paragraphs in Auditor Reports: A Natural Language Processing Approach [Volume 32, Issue 2, 2025, Pages 343-371]
  • Fathinia, Hosna Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
  • Fazlzadeh, Alireza A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]

G

  • Ghazinoori, Soroush Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]

H

  • Hajipour, Hassan Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Hedayati Bilondi, Ali Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Hekmat, Hanieh The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]
  • Heydari, Mehdi Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Hosseinzadeh, Sohrab Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]

K

  • Kazemioloum, Mahdi Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Khotanlou, Mohsen Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]

M

  • Mansourfar, Gholamreza Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Moghimi, Fatemeh The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • MohammadRezaei, Fakhroddin A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]
  • Moradi, Mohammad Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
  • Moshashaei, Seyed Mohammad Auditors' Internal Locus of Control and Professional Commitment: Does Psychological Well-being Matter? [Volume 32, Issue 2, 2025, Pages 372-391]
  • Movaffagh, Samira The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]

N

  • Naderi, Mohammad Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Namazi, Mohammad The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]

P

  • Panahi Dorcheh, Mehrdad Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]

R

  • Rahmani, Ali The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]

S

  • Salimi, Mohammad Javad Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Seyedzadeh Koh Kamar, Seyed Ahmad A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • Shekarkhah, Javad Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]

Z

  • Zeynali, Mehdi A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]