Author Index

A

  • Abbasi, Ebrahim Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
  • Abdi, Rasool Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2023, Pages 133-152]
  • Aghaei, Mehran The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
  • Ahmadian, Vahid Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
  • Akbari, Zahra Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2023, Pages 153-170]
  • Alam tabriz, Akbar Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
  • Amirhosseini, Zahra Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
  • Asadi, Abdorreza Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2023, Pages 207-222]
  • Ashrafi, Majid Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
  • Askarian, Mahnaz The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
  • Azinfar, Kaveh Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]

B

  • Banimahd, Bahman Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]

C

  • Chaharmahali, Shahram Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]

D

  • Darabi, Roya Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
  • Dastgir, Mohsen Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
  • Derakhshan, Javad The Impact of Financial Performance on SMEs Utilization of Trade Credit [Volume 14, Issue 54, 2022, Pages 39-50]

E

  • Enayati Tayebi, Reyhaneh Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
  • Enayatpour Shiadeh, Ebrahim The Impact of Financial Performance on SMEs Utilization of Trade Credit [Volume 14, Issue 54, 2022, Pages 39-50]
  • Eskafi Asl, Mehdi Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2023, Pages 75-98]
  • Ezadpour, Mostafa Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]

F

  • Faghani Makrani, Khosro The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
  • Faghani Makrani, Khosro Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
  • Farshbaf Khoshnazar, Maryam The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
  • Fazeli, Naghi The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
  • Fazeli, Naghi Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
  • Fazlzadeh, Ali Reza Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
  • Forqandoost Haqiqi, Kambiz Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]

G

  • Ghafelehbashi, Seyed Mohammad Amin Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
  • Ghasemi, Ahmadreza Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
  • Gholami, Abodlkhalegh Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2023, Pages 117-132]

H

  • Heidarpoor, Farzaneh Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2023, Pages 75-98]
  • Hejazi, Rezvan The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2023, Pages 31-52]
  • Hemmati, Hasan Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
  • Hemmati, Hoda The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]

J

  • Jabbari Noqabi, Mahdi Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
  • Jafari, Ali The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
  • Jahangirnia, Hossein Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2023, Pages 153-170]
  • JahanShad, Azita Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2023, Pages 75-98]
  • Jalili, Mona Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2023, Pages 207-222]
  • Javanmard, Esa Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
  • Joudaki, Zahra Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]

K

  • Kamyabi, Yahya Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
  • Kazemi, Hossein The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
  • Kazemi, Hossein Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client [Volume 14, Issue 56, 2023, Pages 53-74]
  • Khalili, Yassaman Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
  • Khoshkar Hassankiadeh, Farzin Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]

L

  • Lashgari, Zahra Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2023, Pages 171-190]

M

  • Mahdavi, Soheila Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Malakian, Esfandiar Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
  • Malekani, Rogaye Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
  • Maranjory, mehdi The Impact of Financial Performance on SMEs Utilization of Trade Credit [Volume 14, Issue 54, 2022, Pages 39-50]
  • Mehrabanpour, Mohammadreza Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2023, Pages 153-170]
  • Mehrazar, Vahid Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
  • Mehrazeen, Alireza Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
  • Modirkia, Parvaneh Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
  • Mohammadzadeh Salteh, Heydar Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2023, Pages 133-152]
  • Mohseni, Reza Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Moradi, Zahra Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
  • Moshtagh Kahnamouei, Masoud Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]

N

  • Nabavichashmi, Seyed Ali Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
  • Naderi Nouraini, Mohammad Mahdi The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
  • Nadjafpour Kourdi, Alireza Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
  • Naghdi, Sajad Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
  • Namazi, Navid Reza Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
  • Nasl Mousavi, Seyed Hossein The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
  • NAVIDI ABBASPOUR, Ebrahim Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
  • Nazemi, Amin Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
  • Nematnezhad, Kourosh Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
  • Nikkar, Javad The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]
  • Nilchi, Moslem The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]
  • Nonahal Nahr, Ali Akbar Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2023, Pages 133-152]
  • Norosh, Iraj Effective Tax Rate and Risks Faced by Companies According to the Components of Tax Culture (Companies Accepted in Tehran Stock Exchange) [Volume 14, Issue 55, 2022, Pages 141-158]
  • Norouzi, Fatemeh Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
  • Nouraini, Reza Naderi The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]

O

  • Ostovarnejad, Farhad The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]

P

  • Pajoohi, Mohammad Reza Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
  • Parvaneh, Fatemeh Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
  • Piri Sagharloo, Mahdi The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2023, Pages 31-52]
  • Poorzamani, Zahra Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]

Q

  • Qolami Jamcarani, Reza Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2023, Pages 153-170]

R

  • Rahimian Amiri, Mohammad Hosein Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
  • Rahimi Ashtiani, Amir The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
  • Rahnamay Roodposhti, Fraydoon Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2023, Pages 5-30]
  • Rezazadeh, Javad Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client [Volume 14, Issue 56, 2023, Pages 53-74]
  • Royaee, Ramezanali Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]

S

  • Sabzali Poor, Farshad Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2023, Pages 5-30]
  • Sadati Tileboni, Seyyedeh Vajihe Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
  • Sadeghi Mehr, Homeira Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Sahabi, Jalil Effective Tax Rate and Risks Faced by Companies According to the Components of Tax Culture (Companies Accepted in Tehran Stock Exchange) [Volume 14, Issue 55, 2022, Pages 141-158]
  • SALAHSHOUR, Solmaz Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
  • Salehi, Tabandeh Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
  • Samadi Largani, Mahmoud The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
  • Samadi Larghani, Mahmood The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2023, Pages 31-52]
  • Sarahroodi, Sepehr Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
  • SAYADI SOMAR, Ali Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2023, Pages 5-30]
  • Seddighi, Roohollah The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
  • Shahreza, Alireza The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
  • Sorkhabi, Naier Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2023, Pages 133-152]

T

  • Tahriri, Arash The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2023, Pages 31-52]
  • Talaiezadeh, Ali Effective Tax Rate and Risks Faced by Companies According to the Components of Tax Culture (Companies Accepted in Tehran Stock Exchange) [Volume 14, Issue 55, 2022, Pages 141-158]
  • Tasaddi Kari, Mohammad Javad The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
  • Tavakolnia, Esmail Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
  • Tirgan, Mohammad Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]

V

  • Vaez, Sayed Ali Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
  • Valipour, Hashem Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2023, Pages 117-132]

Y

  • Yar Ahmadi, Javid The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]

Z

  • Zakeralhosseini, Alireza Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
  • Zamani Forooshani, Mohammad Javad Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
  • Zare Bahnamiri, Mohammad Javad Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
  • Zarei, Mehrdad The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]