A
  • Abdoli, Mohammadreza The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
  • Abdoli, Mohammadreza The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • Aflatooni, Abbas COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
  • Ahmadpour, Amin The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • Akhtarshenas, Darioush The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
  • Alavi, Seyed Enayatallah Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • Asgharpour, Hossein Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
  • AsnaAshari, Hamideh Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis [Volume 22, Issue 88, 2025, Pages 143-179]
B
  • Badpa, Behrooz The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
  • Banitalebi Dehkordi, Bahareh Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
  • Barari Nokashti, Soghra Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • Borhani, Seyd Abbas Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
D
  • Dastgerdi, Fatemeh Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • Dehghan Dehnavi, Aَfsane Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
  • Didar, Hamzeh The Quality of Financial Reporting as a Motivation for Charity, Signaling, and Investment Activities of Social Responsibility [Volume 22, Issue 85, 2025, Pages 237-273]
E
  • Eslami, Khadijeh Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
F
  • Farahi, Mana Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
  • Farajzadeh, Hasan Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
  • Farvizi, Leila Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
G
  • Ghanbari, Amin The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
  • Gharibi, Tayebeh Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
  • Ghayour, Farzad Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
H
  • Haghighat, Jafar Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
  • Hajizadeh Amini, Amir Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
  • Hamidian, Narges The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • Hasanzadeh, Shadi Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
  • Hashemi, Seyed Abbas The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • Hematfar, Mahmood Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • Hirad, Alireza The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • Hussein Nassr, Hayder The Quality of Financial Reporting as a Motivation for Charity, Signaling, and Investment Activities of Social Responsibility [Volume 22, Issue 85, 2025, Pages 237-273]
J
  • Jafari, Seyedeh Mahboobeh The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • Jafari Dehkordi, Hamid Reza Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
K
  • Kazemioloum, Mahdi Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
  • Khajavi, Shokrollah Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [Volume 22, Issue 87, 2025, Pages 227-266]
  • Khatiri, Mohamad COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
  • Khosaravani, Arezoo Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders [Volume 22, Issue 86, 2025, Pages 127-176]
  • Khotanlou, Mohsen Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
M
  • Madanpisheh, Ebrahim The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
  • Malek, Reza The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [Volume 22, Issue 85, 2025, Pages 171-206]
  • Mansourfar, Gholamreza The Quality of Financial Reporting as a Motivation for Charity, Signaling, and Investment Activities of Social Responsibility [Volume 22, Issue 85, 2025, Pages 237-273]
  • Masoumi Bilondi, Zahra Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • Meshki Miavaghi, Mehdi Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • Mohammadi, Pouyan Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [Volume 22, Issue 86, 2025, Pages 81-126]
  • MohammadRezaei, Fakhroddin Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis [Volume 22, Issue 88, 2025, Pages 143-179]
  • Mohsin, Sarah The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • Moradi Behjat, Yasaman Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
  • Moslemi, Azar Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
N
  • Nasirzadeh, Roya Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • Noorhosseini Niyaki, Seyyed Hossein Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • Nourahmadi, Marziyeh The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
P
  • Piri, Parviz Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
  • Pourmahdi Borujeni, Farzaneh Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
  • Poursaedi, Marzieh Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • Pouryousof, Azam Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
R
  • Rahmani, Ali The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • Rahmanian Koushkaki, Abdolrasoul The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • Rostami Mazouei, Neamat Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
S
  • Safa, Mojgan Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
  • Safari Gerayli, Mehdi The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
  • SafarZade, MohammadHosien Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [Volume 22, Issue 86, 2025, Pages 81-126]
  • Saghafi, Mahdi Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • Sajedifar, Asma Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • Sarraf, Fatemeh The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • Shafakheibari, Nasibeh The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • Shahri, Maryam The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
  • Shekarkhah, Javad Investigating the Impact of Sustainability Reporting on Financial Performance: A Systematic Review [Volume 22, Issue 88, 2025, Pages 1-52]
  • Shirzad, Ali The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • Sojoodi, Sakineh Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
  • Sotudeh, Reza The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
T
  • Tabatabaeian, Maryam Sadat Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • Taghipour, Kambiz Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders [Volume 22, Issue 86, 2025, Pages 127-176]
  • Taheri, Mandana Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • Taherinia, Masoud Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
  • Tarast, Omid Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
V
  • Vahdan Asl, Sohrab The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • Valiyan, Hasan The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
W
  • Weysihesar, Soraya Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [Volume 22, Issue 87, 2025, Pages 227-266]
Y
  • Yousefzadeh, Nasrin Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]