Author Index

A

  • Abbaszadeh, Mohammad Reza The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • Akhgar, Mohammad Omid Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Aleemran, Roya Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Amouzad Mahdiraji, Shahram Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Arabzadeh, Meysam Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Arad, Hamed Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
  • Asnaashari, Hamideh The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Azizi, Sedigheh Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]

B

  • Babaei, Fatemeh A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
  • Baradaran Hassanzadeh, Rasoul Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Beik Boshrouyeh, Azam The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]

D

  • Didar, Hamzeh The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]

E

  • Ebrahimi, Maedeh Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Ebrahimi Kordlar, Ali A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
  • Esmaeilzade, Ali The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]

F

  • Farzinfar, Ali Akbar Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Fatahi Nafchi, Hassan The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Firoozi, Dariush Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]

G

  • Geramirad, Fatemeh Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Ghobadi Aski, Sina Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]

H

  • Hasani, Fahimeh Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
  • Hasanzadeh, Shadi Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Hejazi, Rezvan Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Hejazi, Rezvan Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Heydari, Mehdi The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
  • Heydari, Zohre The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Homayoun, Saeid Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Homayoun, Saeid Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Hosseini, Seyed Ali A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]

I

  • Ismael Hasan, Batool The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]

J

  • Joodaki, Mohammad The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Joudi, Samira Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]

K

  • Karami, Gholamreza Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Karami, Morteza The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • Kazemi Nojedeh, Masoumeh Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
  • Keshtkar, Rasoul Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Khademi, Sasan Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
  • Khazen, Atena A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
  • Khosravipour, Negar The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]

L

  • Lari Dashtbayaz, Mahmoud The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]

M

  • Mahmoudi, Ali A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
  • Mahmoudkhani, Mahnaz The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Mansoorian, Zeynab The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Mansourfar, Gholamreza Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Mashayekh, Shahnaz The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Mashayekhi, Bita Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Mehrabanpour, Mohammadreza Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
  • Mohammadi, Farzaneh Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Mohammadzadeh Salteh, Heydar Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
  • Mollanazari, Mahnaz Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Mosalman Abdol Abadi, Amir Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]

N

  • Namazi, Mohammad Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
  • Naseri, Hosein Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Nazari, Saeideh Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Nikbakht, Mohammadreza Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Nonahal Nahr, Ali Akbar Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]

R

  • Rahimian, Nezamoddin Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
  • Rahmani, Ali Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Rajabi, Rouhollah Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Rashidi, Mohsen Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
  • Rasooli kordestani, nader Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Rezaee, Zabihollah Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Rezaei, Gholam Reza Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Rouhi, Mohamad The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]

S

  • Sadeghzadeh Maharluie, Mohammad Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Safari Gerayli, Mehdi Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Safi Pour Afshar, Mojtaba Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Sajadi, Seyed Hosein The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Sajjadi, Zanyar Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Samavat, Milad Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Samimi, Saeid The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
  • Seyed Nezhad Fahim, Seyed Reza Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
  • Shahin Fard, Neda Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Shakeri, Akbar The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Soleimani Farsani, Arash Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Soltaninejad, Ahmadsadegh Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Soltani Nejad, Ebrahim Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Souri, Ali Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]

T

  • Taheri, Mandana Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
  • Tariverdi, Yadollah Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]

V

  • Valizadeh Larijani, Azam Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]

Z

  • Zeynali, Mahdi Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]