Author Index

A

  • Abdolbaghi Ataabadi, Abdolmajid Comparative Meta-Analysis of Arbitrage Opportunities in Option Pricing Models: Evidence from Black-Scholes, Heston, and Binomial Models [Volume 17, Issue 1, 2025, Pages 95-128]
  • Abdoli, Mohammadreza Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making [Volume 17, Issue 3, 2025, Pages 35-76]
  • Aghasi, Saed Comparative Meta-Analysis of Arbitrage Opportunities in Option Pricing Models: Evidence from Black-Scholes, Heston, and Binomial Models [Volume 17, Issue 1, 2025, Pages 95-128]
  • Alifamian, Mojtaba A Systematic Review of the Literature on Evaluating the Performance of Independent Auditors with a Meta-Synthesis Approach [Volume 17, Issue 3, 2025, Pages 1-34]
  • Alimirzaee, Fateme Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change? [Volume 17, Issue 2, 2025, Pages 125-168]
  • Aljomaili, Noor The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints [Volume 17, Issue 4, 2026, Pages 27-38]
  • Arefmanesh, Zohre The Impact of Personality Traits on Investment Decisions: The Mediating Role of Belief about Tail Events, Extrapolative Beliefs, and Expectations [Volume 17, Issue 2, 2025, Pages 1-36]
  • Ashtab, Ali The Investigation Effect of Slack Resources on Profitability with an Emphasis on the Size Factor of Companies [Volume 17, Issue 1, 2025, Pages 1-32]
  • Asnaashari, Hamideh The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence [Volume 17, Issue 1, 2025, Pages 33-62]

B

  • Behzadiyan, Fatah Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making [Volume 17, Issue 3, 2025, Pages 35-76]

C

  • Chalaki, Pari The Investigation Effect of Slack Resources on Profitability with an Emphasis on the Size Factor of Companies [Volume 17, Issue 1, 2025, Pages 1-32]

D

  • Didar, Hamzeh The Moderating Role of the Probability of Earnings Manipulation on the Relationship between Financing Constraints and Accounting Information Quality [Volume 17, Issue 3, 2025, Pages 121-154]

E

  • Ebrahimi, Fahime Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement [Volume 17, Issue 4, 2026, Pages 53-62]
  • Eshaghi, Amir Hossein The Effect of Sustainability Reporting on Investment Sensitivity to Internal Cash Flow [Volume 17, Issue 2, 2025, Pages 109-124]

F

  • Farsi Moadab, Haniye CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages [Volume 17, Issue 1, 2025, Pages 63-94]
  • Fattahi Nafchi, Hasan Impact of Difficulty of Financial Report Readability on Stock Mispricing: The Moderating Role of Majority Real Shareholders Ownership and Institutional Ownership [Volume 17, Issue 3, 2025, Pages 155-184]
  • Foroughi, Amir Hossein The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence [Volume 17, Issue 1, 2025, Pages 33-62]

G

  • Ghalambor, Mohammad Hossein Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [Volume 17, Issue 1, 2025, Pages 129-154]
  • Ghayour, Farzad The Moderating Role of the Probability of Earnings Manipulation on the Relationship between Financing Constraints and Accounting Information Quality [Volume 17, Issue 3, 2025, Pages 121-154]

H

  • Hamidian, Narges The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints [Volume 17, Issue 4, 2026, Pages 27-38]
  • Harizavi, Mohammad Amin Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [Volume 17, Issue 1, 2025, Pages 129-154]
  • Hekmat, Hanieh Economic Uncertainty and Financial Reporting Readability [Volume 17, Issue 4, 2026, Pages 1-12]
  • Hoseini, Shadi Board Network and Accounting Conditional Conservatism [Volume 17, Issue 4, 2026, Pages 13-26]

K

  • Kamranian Marnani, Fatemeh The Effect of Sustainability Reporting on Investment Sensitivity to Internal Cash Flow [Volume 17, Issue 2, 2025, Pages 109-124]
  • Kazemioloum, Mahdi CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages [Volume 17, Issue 1, 2025, Pages 63-94]
  • Khotanlou, Mohsen CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages [Volume 17, Issue 1, 2025, Pages 63-94]

M

  • Mahmoudian, Maedeh Alsadat Comparative Meta-Analysis of Arbitrage Opportunities in Option Pricing Models: Evidence from Black-Scholes, Heston, and Binomial Models [Volume 17, Issue 1, 2025, Pages 95-128]
  • Masoumirad, Alireza Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions [Volume 17, Issue 3, 2025, Pages 77-120]
  • Mehdi, Khalilpour Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions [Volume 17, Issue 3, 2025, Pages 77-120]
  • Mennati, Vahid The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence [Volume 17, Issue 1, 2025, Pages 33-62]
  • Momeni, Eman Gender in Auditing Literature: A Bibliometric Analysis [Volume 17, Issue 4, 2026, Pages 39-52]
  • Montazer Hojat, Amir Hossein Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [Volume 17, Issue 1, 2025, Pages 129-154]
  • Murad Hasan, Ahmad The Investigation Effect of Slack Resources on Profitability with an Emphasis on the Size Factor of Companies [Volume 17, Issue 1, 2025, Pages 1-32]

R

  • Rahmani, Ali Economic Uncertainty and Financial Reporting Readability [Volume 17, Issue 4, 2026, Pages 1-12]
  • Rahrovi Dastjerdi, Alireza The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints [Volume 17, Issue 4, 2026, Pages 27-38]
  • Ramezani, javad Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions [Volume 17, Issue 3, 2025, Pages 77-120]
  • Rostami, Amin Gender in Auditing Literature: A Bibliometric Analysis [Volume 17, Issue 4, 2026, Pages 39-52]

S

  • Safari Gerayli, Mehdi Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions [Volume 17, Issue 3, 2025, Pages 77-120]
  • Saghafi, Mahdi Examining the Impact of CEO Media Coverage on Firm Value: The Mediating Role of Cash Holdings [Volume 17, Issue 2, 2025, Pages 37-66]
  • Shahri, Maryam Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making [Volume 17, Issue 3, 2025, Pages 35-76]
  • Shamsadini, Kazem Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement [Volume 17, Issue 4, 2026, Pages 53-62]
  • Shomalie Ahmadabadi, Mahdi The Impact of Personality Traits on Investment Decisions: The Mediating Role of Belief about Tail Events, Extrapolative Beliefs, and Expectations [Volume 17, Issue 2, 2025, Pages 1-36]
  • Solgi, Mohammad A Systematic Review of the Literature on Evaluating the Performance of Independent Auditors with a Meta-Synthesis Approach [Volume 17, Issue 3, 2025, Pages 1-34]

T

  • Taat, Majid Gender in Auditing Literature: A Bibliometric Analysis [Volume 17, Issue 4, 2026, Pages 39-52]
  • Taghizadeh, ًReza Board Network and Accounting Conditional Conservatism [Volume 17, Issue 4, 2026, Pages 13-26]
  • Taki, Abdollah Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change? [Volume 17, Issue 2, 2025, Pages 125-168]

V

  • Vaez, Seyed Ali Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [Volume 17, Issue 1, 2025, Pages 129-154]
  • Valiyan, Hasan Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making [Volume 17, Issue 3, 2025, Pages 35-76]
  • Varmaziar, Nasrin Economic Uncertainty and Financial Reporting Readability [Volume 17, Issue 4, 2026, Pages 1-12]

Y

  • Yousefinejad, Marzieh Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting [Volume 17, Issue 2, 2025, Pages 67-108]
  • Yousefzadeh, Fatemeh The Moderating Role of the Probability of Earnings Manipulation on the Relationship between Financing Constraints and Accounting Information Quality [Volume 17, Issue 3, 2025, Pages 121-154]

Z

  • Zeynab, Noori Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making [Volume 17, Issue 3, 2025, Pages 35-76]