Author Index

Amjadian.Yones The role of environmental, social, and governance indicators in sustainable profitability growth [ Vol.3, Issue 2 - Summer Year 1404]

bakhtiar dehkordy.mehrdad The role of financial structure in the impact of dividend strategies on financial distress and discipline [ Vol.3, Issue 1 - Spring Year 1404]
Banitalebi Dehkordi.Bahareh Identifying and ranking key factors affecting the provision of financial services [ Vol.3, Issue 2 - Summer Year 1404]
Borhani.Seyyed Abbas The role of environmental, social, and governance indicators in sustainable profitability growth [ Vol.3, Issue 2 - Summer Year 1404]

Farhadi.Maryam Investigating the mediating effect of earnings quality on the relationship between corporate governance characteristics and financial distress risk of companies listed on the Iraq Stock Exchange [ Vol.3, Issue 1 - Spring Year 1404]
Farzanegi.Roxana The role of financial structure in the impact of dividend strategies on financial distress and discipline [ Vol.3, Issue 1 - Spring Year 1404]
Fooladi.Masood Investigating the mediating effect of earnings quality on the relationship between corporate governance characteristics and financial distress risk of companies listed on the Iraq Stock Exchange [ Vol.3, Issue 1 - Spring Year 1404]

Garkaz.Mansour Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control [ Vol.3, Issue 1 - Spring Year 1404]

Halboosh.Amar Emad Khalaf Investigating the mediating effect of earnings quality on the relationship between corporate governance characteristics and financial distress risk of companies listed on the Iraq Stock Exchange [ Vol.3, Issue 1 - Spring Year 1404]
Hosseinzade.Hossein The effect of audit fees, audit quality and board ownership on tax aggressiveness in companies listed on the Tehran Stock Exchange [ Vol.3, Issue 1 - Spring Year 1404]

Khozain.Ali Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control [ Vol.3, Issue 1 - Spring Year 1404]
kordbacheharamboo.zahra The effect of audit fees, audit quality and board ownership on tax aggressiveness in companies listed on the Tehran Stock Exchange [ Vol.3, Issue 1 - Spring Year 1404]

Maetoofi.Alireza Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control [ Vol.3, Issue 1 - Spring Year 1404]
Masoumi.Seyyed Rasool Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach [ Vol.3, Issue 2 - Summer Year 1404]
mazidi sharf Abadi.Sajad Creative accounting determination and financial reporting quality: the integration of transparency in disclosure [ Vol.3, Issue 1 - Spring Year 1404]
Mehrazeen.Ali Reza The moderating role of company life cycle on the relationship between readability of audit reports and readability of financial statements [ Vol.3, Issue 2 - Summer Year 1404]
Miri Mahlol.Susan Investigating the impact of professional skepticism and mental exhaustion on the judgment of auditors working in audit firms in Iraq [ Vol.3, Issue 2 - Summer Year 1404]
Mirjalali.Mehdi The impact of internal control implementation on stock price crash risk considering the role of corporate governance [ Vol.3, Issue 1 - Spring Year 1404]
Mostajeran.Abdolrasoul The impact of internal control implementation on stock price crash risk considering the role of corporate governance [ Vol.3, Issue 1 - Spring Year 1404]

Pour Aghajan.Abbasali Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach [ Vol.3, Issue 2 - Summer Year 1404]

Qasim Badan.Zahid Investigating the mediating effect of earnings quality on the relationship between corporate governance characteristics and financial distress risk of companies listed on the Iraq Stock Exchange [ Vol.3, Issue 1 - Spring Year 1404]

Raei Ezabadi.Mohammad Ebrahim The role of financial structure in the impact of dividend strategies on financial distress and discipline [ Vol.3, Issue 1 - Spring Year 1404]
rajabi.aliakbar The effect of audit fees, audit quality and board ownership on tax aggressiveness in companies listed on the Tehran Stock Exchange [ Vol.3, Issue 1 - Spring Year 1404]

Saberi.Hassan Explaining structural changes in auditing firms, maintaining a professional ethics approach, and auditing quality control [ Vol.3, Issue 1 - Spring Year 1404]
saedi.rahman Investigating the impact of professional skepticism and mental exhaustion on the judgment of auditors working in audit firms in Iraq [ Vol.3, Issue 2 - Summer Year 1404]
Sardar.Ali The moderating role of company life cycle on the relationship between readability of audit reports and readability of financial statements [ Vol.3, Issue 2 - Summer Year 1404]
Shahmoradi.Nassim Creative accounting determination and financial reporting quality: the integration of transparency in disclosure [ Vol.3, Issue 1 - Spring Year 1404]
Shamgani.Reza Identifying and ranking key factors affecting the provision of financial services [ Vol.3, Issue 2 - Summer Year 1404]
Shams.Amir The moderating role of company life cycle on the relationship between readability of audit reports and readability of financial statements [ Vol.3, Issue 2 - Summer Year 1404]
Sobhi Abdulqader.Adel Investigating the impact of professional skepticism and mental exhaustion on the judgment of auditors working in audit firms in Iraq [ Vol.3, Issue 2 - Summer Year 1404]

Talaei.Mona Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach [ Vol.3, Issue 2 - Summer Year 1404]

Zandi.Anahita Investigating the relationship between CEOs narcissism and the occurrence of ESG misconduct, considering the impact of managerial power and environmental uncertainty resulting from industry dynamics [ Vol.3, Issue 2 - Summer Year 1404]