Author Index

A

  • Abbasi, Ebrahim Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2024, Pages 5-22]
  • Abbasian Fereydoni, Mohammad Mehdi perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
  • Abdoli, Mohammadreza Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
  • Abolfathi, Hassan Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
  • Akhlaghi Yazdinejad, Esmaeil Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
  • Amini, Peyman A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
  • Amiri, Farhad perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
  • Amiri, Houshang Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
  • Arab Mazar, Ali Akbar Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
  • Asadzade, Hamid Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
  • Asharooznia, Katayoun A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
  • Ashrafi, Maliehe Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
  • Asnaashari, Hamideh The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
  • Azare, Fatemeh Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior [Volume 15, Issue 60, 2024, Pages 43-64]

B

  • Badavar Nahandi, Younes Providing a Model for Measuring the Transparency of the Information Environment in the Stock Market Using the Qualitative Characteristics of Financial Information [Volume 15, Issue 57, 2023, Pages 69-88]
  • Badiei, Hossein Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
  • Baghban, Ali The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]
  • Balani, Afshin Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2024, Pages 107-128]

D

  • Danshi, Vahid Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
  • Darabi, Roya Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
  • Doaei, Meysam The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]

E

  • Ebrahimzadeh, Amir Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
  • EmamVerdi, Qudratullah Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Esmaelzadeh Maghari, Ali Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]

F

  • Faghani Makrani, Khosro Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
  • Fakhar, Marjan Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
  • Fallah, Mir Feyz Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
  • Fallah Shams, Mir Feyz The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]
  • Farahbod, Farzin The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
  • Fazeli, Naghi Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
  • Fazeli Mehrabadi, Ali Reza Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2024, Pages 129-148]
  • Forghani, Farhad Providing a Model for Measuring the Transparency of the Information Environment in the Stock Market Using the Qualitative Characteristics of Financial Information [Volume 15, Issue 57, 2023, Pages 69-88]

G

  • Ganji, HamidReza The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
  • Garkaz, Mansour Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
  • Ghafourian Shagerdi, Amir The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
  • Ghaleh, Zahra Study the Effect of Institutional Ownership on the Relationship Between Accounting Quality and Cost of Capital [Volume 15, Issue 57, 2023, Pages 5-28]
  • Ghanbari, Mehrdad Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
  • Gholami Jamkarani, Reza Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
  • Gholami Jamkarani, Reza The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]

H

  • Hatamina, Seyedhasan Identifying and Classifying the Dimensions and Components of Critical Thinking in Accounting Education Using Structured Deductive Qualitative Content Analysis Method [Volume 15, Issue 60, 2024, Pages 85-106]
  • Heirany, Forough Identifying and Classifying the Dimensions and Components of Critical Thinking in Accounting Education Using Structured Deductive Qualitative Content Analysis Method [Volume 15, Issue 60, 2024, Pages 85-106]
  • Hejazi, Rezvan The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
  • Heydari, Ali The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2024, Pages 23-42]

J

  • Jafari, Ali perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
  • Jafari, Seyedeh Mahboubeh Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
  • Jahandoust Marghoub, Mehran The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
  • Jameie, Reza The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2024, Pages 23-42]
  • Jamshidi Navid, Babak Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]

K

  • Kargozar, Abolfazl The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
  • Khodamipour, Ahmad The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
  • Khodamoradi, Mohamad Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
  • Khozin, Ali Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
  • Kohandel, Zahra The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
  • Kordluie, Hamidreza The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]

M

  • Maetoofi, Alireza Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
  • Mahdavi, Gholamhossein Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
  • Malek Asgar, Hamidreza The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
  • Masoudi, Javad Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
  • Mehrani, Kaveh Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
  • Moeinadin, Mahmoud Identifying and Classifying the Dimensions and Components of Critical Thinking in Accounting Education Using Structured Deductive Qualitative Content Analysis Method [Volume 15, Issue 60, 2024, Pages 85-106]
  • Moghaddam, Ali Najafi Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Mohammadi, Farideh Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
  • Mohammadi, Majid Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
  • Mohammadi Malgharani, Ataallah A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
  • Moradi, Zahra The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
  • Moridi, Fatemeh The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]

N

  • Nasiri, Zahra Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Naslmosavi, Seyedhossein A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
  • Nazemizadeh, Manije Identifying and Classifying the Dimensions and Components of Critical Thinking in Accounting Education Using Structured Deductive Qualitative Content Analysis Method [Volume 15, Issue 60, 2024, Pages 85-106]
  • Nikbakht, Mohammadreza Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
  • Nikjoo, Mehdi Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
  • Noorollahzadeh, Norouz Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]

P

  • Paryad, Ahmad Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2024, Pages 107-128]
  • Pouraghajan, Abbas ALi A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
  • Pourali, Mohammad Reza Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior [Volume 15, Issue 60, 2024, Pages 43-64]
  • Pourbahrami, Babak Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
  • Pourheidari, Omid The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
  • Pourzamani, Zahra The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]

R

  • Ranjbar, Mohammad Hosein The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
  • Roohi, Ali Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]

S

  • Sabaghiyan Toosi, Omid The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
  • Saberi Postchi, Seyed Hojjat The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
  • Sadeghi Sayyah, Mohammad Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
  • Safari Gerayli, Mehdi Modeling the Role of Similar-to-Me Perceptual Bias in the Auditor's Professional Maturity [Volume 15, Issue 60, 2024, Pages 65-84]
  • Saheb Al-Zamani, Simin Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
  • Sajjadi, Zanyar Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2024, Pages 107-128]
  • Salehi, Hamidreza Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
  • Salehi Amin, Alireza The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
  • Sarchami, Mohammad Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
  • Sarkamaryan, Saeideh Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2024, Pages 5-22]
  • Sarraf, Fatemeh Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Savari, Samira Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
  • Sayrani, Mohammad Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2024, Pages 129-148]
  • Seidkhani, Reza A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
  • Shahraki, Mehnoosh The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
  • Sharifi Mendi, Hussein The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
  • Shoorvarzy, Mohammadreza The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
  • Sotoudeh, Masoud The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]

T

  • Taghizadeh, Reza Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
  • Tamoradi, Ali Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2024, Pages 5-22]
  • Tanhayi, Mohammad Reza Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Tavangar, Afsaneh Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]

V

  • Vakilifard, Hamid Reza The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
  • Valiyan, Hasan Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
  • Vatanparast, Mohammadreza The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]

Y

  • Yaghobnezhad, Ahmad Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
  • Yazdani, Shohreh The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]

Z

  • Zare, Gholamhassan Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
  • Zeinali, Hadis Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
  • ZiaGhasemi, Milad Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
  • Zolfi, Susan Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]