Author Index

A

  • Abbasian Fereyduni, Mohammad Mehdi The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
  • Abdoli, Mohammadreza Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
  • Abdolla Nezhad, Reza Investigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2021, Pages 107-120]
  • Adili, Mojtaba Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
  • Afrand Khalil Abad, Mojtaba A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2021, Pages 157-176]
  • Ahadi Serkani, Seyed Yousef The Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
  • Akbari, Ahmad The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
  • Alavi, Seyed Mohammad Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2021, Pages 21-44]
  • Aligholi, Mansoureh Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
  • Allah Salari, Hojjat The Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
  • Amiri, Ali The Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
  • Amiri, Farhad The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
  • Amiri, Hadi Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
  • Ansari Chaharsoughi, Shahriar Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
  • Arabsalehi, Mehdi Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
  • Asadnia, Jahanbakhsh Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
  • Ashrafi, Majid Designing a Model of Technological Entrepreneurship Financing Ecosystem in Knowledge-Based Business Case Study: Information Technology and Communication [Volume 12, Issue 48, 2021, Pages 177-192]
  • Asnad, Fatemeh Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
  • Azad, Abdollah Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
  • Azad, Nasser Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
  • Azizi, Shahriar Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]

B

  • Barzideh, Farokh Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2021, Pages 45-60]
  • Bayat, Ali Investigating the Relationship between Weaknesses with the Importance of Internal Control and Evidence of Actual Performance Manipulation in Companies Listed in the Tehran Stock Exchange [Volume 12, Issue 47, 2020, Pages 101-114]

C

  • Chirani, Ebrahim Designing and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
  • Chirani, Ebrahim A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2021, Pages 157-176]

D

  • Daneshi, Vahid Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
  • Darabi, Roya Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]

E

  • Elmi, Hesam The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
  • Eskafi Asl, Mehdi Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2021, Pages 137-156]
  • Esmaeilpour, Hassan The Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]

F

  • Fatahi Ardakani, Habibullah A Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]

G

  • Ghadrdan, Ehsan Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
  • Golzariyan Far, Samira Impact of Stock Market Development Corporates Social Responsibility [Volume 12, Issue 46, 2020, Pages 81-96]
  • Gord, Aziz Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]

H

  • Haidarpour, Farzaneh Applying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2021, Pages 121-136]
  • Hajiha, Zohreh Relationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2021, Pages 79-94]
  • Hasani Alghar, Masoud Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2021, Pages 45-60]
  • Hashemi, Seyed Abbas Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
  • Hassangholipour, Tahmoures Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
  • Hedayat Mazhari, Roozbeh A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
  • Hejazi, Rezvan Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
  • Hoshi, Abbas Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
  • Hosseini, Seyed Ali Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
  • Hosseinzadeh, Ali Hossein Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]

J

  • Jafari, Ali The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
  • Jahanshad, Azita Applying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2021, Pages 121-136]
  • Jalali, Fatemeh Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
  • Jamali, Seyyedeh Tahereh Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
  • Jamei, Bayan Explaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2021, Pages 5-20]
  • Jodeiri, Jahangir Investigating the Relationship between Weaknesses with the Importance of Internal Control and Evidence of Actual Performance Manipulation in Companies Listed in the Tehran Stock Exchange [Volume 12, Issue 47, 2020, Pages 101-114]
  • Jokar, Mohammad Investigation of the Moderating Role of Cost Stickiness on the Relationship between Change of Sale, General, and Administrative Costs and Product Market Competition [Volume 12, Issue 46, 2020, Pages 65-80]

K

  • Kamali, Ali The Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
  • Kamrani, Hoda Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
  • Kamyabi, Yahya Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2021]
  • Karami, Gholamreza Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
  • Khajoy, Shokrolah Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
  • Khanlari, Amir Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
  • Khazaee, Saeid A Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]
  • Khodadadi, Vali Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
  • Khodamipour, Ahmad Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]

L

  • Lak, Jamshid Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
  • Lari Dashtbayaz, Mahmoud Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
  • Lashgari, Zahra The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering [Volume 12, Issue 45, 2020, Pages 171-186]

M

  • Mansourirad, Hemmat Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
  • Mashaykhi, Bita Explaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2021, Pages 5-20]
  • Mazaheri Sichani, Faramarz The Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2021, Pages 95-106]
  • Mirbargkar, Seyed Mozaffar A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2021, Pages 157-176]
  • Mir Bargkar, Seyed Mozaffar Designing and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
  • Moghadam, Abdolkarim Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
  • Mohammadi Khoshoie, Hamze The Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2021, Pages 95-106]
  • Mohammadzadeh Salteh, Heydar The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
  • Momeni, Alireza Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
  • Momeni, Mansor Explaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2021, Pages 5-20]
  • Morshedi, Fatemeh Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
  • Moshtari Doust, Toraj Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]

N

  • Nahas, Kazem Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
  • Najjari, Hani Applying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2021, Pages 121-136]
  • Najmi, Gholamreza Challenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
  • Namazi, Navid Reza The Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
  • Nilipour Tabataba’e, Seyed Akbar A Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]
  • Norosh, Iraj Explaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2021, Pages 5-20]
  • Noshadi, Meysam Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
  • Nourozi, Sima Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]

P

  • Palizdar, Kazem Designing and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
  • Pourali, Mohammad Reza Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
  • Pourheidari, Omid Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
  • Pourzamani, Zahra The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]

R

  • Rahnema, Masoud Investigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2021, Pages 107-120]
  • Ranjbar, Mohammad Hossein Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
  • Ravankhah, Tahereh Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
  • Rejali, Marzieh Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
  • Rezaei, Farzin Impact of Stock Market Development Corporates Social Responsibility [Volume 12, Issue 46, 2020, Pages 81-96]

S

  • Sadeghi Sayyah, Mohammad The Role of Inappropriate Pricing on Investment Costs and Capital Structure in Profit Smoothing and Non-smoothing Firms [Volume 12, Issue 47, 2020, Pages 37-54]
  • Sadeghzadeh Maharluie, Mohammad Investigation of the Moderating Role of Cost Stickiness on the Relationship between Change of Sale, General, and Administrative Costs and Product Market Competition [Volume 12, Issue 46, 2020, Pages 65-80]
  • Saei, Mohammad Javad Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
  • Saghafi, Ali A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
  • Salehi, Mahdi Investigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2021, Pages 107-120]
  • Samadi, Saeid Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
  • Sarraf, Fatemeh Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
  • Seddighi, Roohollah Auditor Quality, Earning Management and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 169-186]
  • Shahmoradi, Shahin Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
  • Shahroodi (, Kambiz Designing and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
  • Shahroodi (, Kambiz A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2021, Pages 157-176]
  • Soleymani Mareshk, Mojtaba Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
  • Soltanian, Chiman Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]

T

  • Tabesh, Zohreh Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
  • Talebnia, Ghodratollah Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2021, Pages 21-44]
  • Tanani, Mohsen Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
  • Taqi Netaj, Gholamhassan Challenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
  • Tariverdi, Yadollah Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2021, Pages 137-156]

V

  • Vakilifard, Hamidreza Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2021, Pages 21-44]
  • Valipour, Hashem Investigation of the Moderating Role of Cost Stickiness on the Relationship between Change of Sale, General, and Administrative Costs and Product Market Competition [Volume 12, Issue 46, 2020, Pages 65-80]
  • Va’ez, Seyyed Ali Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]

Y

  • Yahyazadefar, Mahmod Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
  • Yavarpoor, Hoshang Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]

Z

  • Zabihi, Fatemeh Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
  • Zand, Alireza Relationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2021, Pages 79-94]
  • Zanjirdar, Majid The Role of Inappropriate Pricing on Investment Costs and Capital Structure in Profit Smoothing and Non-smoothing Firms [Volume 12, Issue 47, 2020, Pages 37-54]