Author Index

A

  • Abbasi, Ebrahim Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Abbasian, Ezatollah Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Abbasi Astamal, Mohammadreza Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
  • Abbaskhani, Hamid Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Abbaszadeh, Mohammad Reza The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
  • Abbaszadeh, Mohammad Reza Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
  • Abdi, Esmaeil Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Abdi, Rasoul Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
  • Abdolahnezhad Khalil Abad, Reza CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [Volume 4, Issue 3, 2020, Pages 49-59]
  • Abdolbaghi Ataabadi, Abdolmajid Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Abdoli, Mohammadreza Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
  • Abdoli, Mohammadreza The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [(Articles in Press)]
  • Abdulrazzaq, Diana Neamah The Impact of Corporate Governance, Ownership Structure, and Cash Flow on the Value of the Companies Listed on the Iraqi Stock Exchange [Volume 8, Issue 2, 2024, Pages 51-66]
  • Abdul Talib, Yurita Yakimin Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Abed, Alimohammad The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
  • Abedini, Bizhan Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Abyazi, Eisa Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
  • Adebayo, Aderemi Olalere Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
  • Adebowale, Hammed Adesola Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [(Articles in Press)]
  • Adegbite, Tajudeen Adejare Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • ADEGBITE, Tajudeen Adejare RECEIVABLES AND TAX PAYABLE IN MANUFACTURING COMPANIES: PANEL ANALYSIS REACTIONS [(Articles in Press)]
  • Adeyemi, Akeem Ademola Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [(Articles in Press)]
  • Adibian, Mohammad Sadegh How is the Iranian stock market affected by geopolitical risk and economic policy uncertainty in China, the US and the global? [(Articles in Press)]
  • Afruzianazar, Ali Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • Afshari, Jahangir The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017]
  • Aghabeikzadeh, Mehdi The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
  • Aghaei, Mohammad Ali Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
  • Aghaei Chadegani, Arezoo Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
  • Aghaei Chadegani, Arezoo Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
  • Aghaei Chadegani, Arezoo The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
  • Aghaie Ghehie, Alireza Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Aghdam Mazraeh, Yaqoub Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
  • Ahmadi, Behrooz The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018]
  • Ahmadi Farsani, Farshid The Effect of Corporate Sustainability Performance on the The Speed of Achieving The Optimal Capital Structure: The Generalized Moments Approach [(Articles in Press)]
  • Ahmadpour, Jafar The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
  • Ajagbe, Surajdeen Tunde Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Akhavan, Peyman A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Akhlaghi Yazdinejad, Esmaeil The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
  • Alahyari, Ali Akbar The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • Alahyari, Ali Akbar The Effect of Corporate Sustainability Performance on the The Speed of Achieving The Optimal Capital Structure: The Generalized Moments Approach [(Articles in Press)]
  • Aleemran, Roya The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018]
  • Aliahmadi, Saeid The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
  • Alifamian, Mojtaba Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
  • Alinezhad Sarokolaei, Mehdi The distortions of Machiavellianism, containment solutions and effect on the quality of audit judgments [(Articles in Press)]
  • Alipoor, Mohamad Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Alipourfallahpasand, Ali Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Al-janabi, Ahmed The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • Amaliah, Siti Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Amareh, Ruhollah Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Amareh, Ruhollah Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
  • Ameri, Majid Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Amin, Vahid Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Amirinasab, Monir The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
  • Amoozad Mahdiraji, Hannan Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Andriana, Isni Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Anousheh, Seyed Farhad The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
  • Ansari Qeshmi, Mohammad Seddigh The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • Arabmazar Yazdi, Mohammad Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • Arabmazar Yazdi, Mohammad Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Arab Salehi, Mehdi Modeling the Factors Affecting the Use of Environmental Management Accounting Tools [Volume 1, Issue 1, 2017]
  • Arab Salehi, Mehdi The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • Arab Salehi, Mehdi The Impact of Corporate Governance, Ownership Structure, and Cash Flow on the Value of the Companies Listed on the Iraqi Stock Exchange [Volume 8, Issue 2, 2024, Pages 51-66]
  • Arabzadeh, Meysam Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Arabzadeh, Meysam Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • Arefmanesh, Zohreh A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Arianpoor, Arash Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
  • Arianpoor, Arash The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
  • Arianpoor, Arash The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
  • Asadi, Abdorreza The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Asaolu, Taiwo Olufemi Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
  • Asgari, Saideh Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Asnaashari, Hamideh Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Azimi Ashtiani, Narges Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
  • Azizkhani, Masoud The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017]

B

  • Babajani, Jafar Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Babarinde, Gbenga F Microfinance Banks’ Investment Portfolio and Standard of Living in Nigeria: an Empirical Study [Volume 6, Issue 2, 2022, Pages 1-17]
  • Badavar Nahandi, Younes The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
  • Badavar Nahandi, Younes Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Badavar Nahandi, Yunes The Relationship Between the Weakness of Internal Controls and Fraudulent Financial Reporting with an Emphasis on the Adjustment Role of External Audit Quality [Volume 2, Issue 4, 2018, Pages 11-27]
  • Badpa, Behrooz Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
  • Badri, Ahmad Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • Badri, Ahmad Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Badri, Elias Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • Bagheri, Morteza Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Bagherpour, Mohamad Ali Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
  • Bagherpour Velashani, Mohammad Ali Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Bagherpour Velashani, Mohammad Ali The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • Bahrami, Ali The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • Bahri Sales, Jamal Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
  • Bahri Sales, Jamal Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Bahri Sales, Jamal Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Bahtiar, Arief THE EFFECT OF AUDIT QUALITY, CORPORATE GOVERNANCE AND CSR ON REAL EARNINGS MANAGEMENT: INDONESIAN EVIDENCE [(Articles in Press)]
  • Bala Ado, Abdullahi Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Baradaran Hasanzadeh, Rasoul The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
  • Baramzadeh, Ebrahim Deviation from industry norms, financial restatements, and audit opinion [(Articles in Press)]
  • Barzegar, Bahram Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
  • Barzegari Khanaghah, Jamal The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
  • Barzideh, Farrokh Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Bashirimanesh, Nazanin Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
  • Batra, Gurdip Singh The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018]
  • Bazarghani, Zeynab New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
  • Bazrafshan, Ameneh The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
  • Bazrafshan, Ameneh The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
  • BehrouziYekta, Masoumeh The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement [Volume 4, Issue 4, 2020, Pages 31-43]
  • Bekhradi Nasab, Vahid Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Bekhradi Nasab, Vahid The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
  • Bekhradi Nasab, Vahid The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Beyki, Niloofar Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Biglar, Kumars Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
  • Bigmoradi, Nahid The Effect of Valuing Social Responsibility by Combining the Company's Life Cycle [Volume 8, Issue 2, 2024, Pages 85-100]
  • Blue, Ghasem Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]

C

  • C, Padma Prabha An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
  • Chaharmahali, Shahram The effect of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [(Articles in Press)]
  • Chenari, Elham Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
  • Chenari, Hassan The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018]
  • Chenari, Hassan Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
  • Chenari, Hassan The effect of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [(Articles in Press)]
  • C.R, Senthilnathan An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]

D

  • Daei-Karimzadeh, Saeed The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Daemigah, Ali A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Daemigah, Ali Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Daemi Gah, Ali The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Daghani, Reza Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Dahmarde Ghaleno, Mohsen CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • Dahmarde Ghaleno, Mohsen CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • Daneshvar, Hadi The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
  • Darabi, Roya Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
  • Darabi, Roya The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Darrodi, Fariba The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Darvishi Javanmardi, Sara A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Dastgir, Mohsen Modeling the Factors Affecting the Use of Environmental Management Accounting Tools [Volume 1, Issue 1, 2017]
  • Dastgir, Mohsen A Study of Risk-Based Auditing Obstacles [Volume 3, Issue 1, 2019, Pages 13-27]
  • Dastgir, Mohsen The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
  • Delgosha khadar, Somaye The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [Volume 5, Issue 1, 2021, Pages 79-97]
  • Didar, Hamzeh Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017]
  • Didar, Hamzeh The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
  • Duhita, Afvia Diyun THE EFFECT OF AUDIT QUALITY, CORPORATE GOVERNANCE AND CSR ON REAL EARNINGS MANAGEMENT: INDONESIAN EVIDENCE [(Articles in Press)]

E

  • Ebrahimi, Ali Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • Ebrahimi, Seyed kazem A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Ebrahimi Kahrizsangi, Khadije Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Ebrahimi Kahrizsangi, khadijeh The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
  • Edalati Shakib, Samane The Effect of Abnormal Audit Fees on Internal Control Weakness [Volume 4, Issue 3, 2020, Pages 81-96]
  • Elahi Shirvan, Ghasem Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Eramiyan, Atiye The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
  • Eskorouchi, Amirhossein Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Esmaeili, Mahsa The Impact of Guilt Aversion on Financial Behavior of Individuals with the Moderating Role of Ethical Ideologies [(Articles in Press)]

F

  • Faghani, Mahdi The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
  • Faghani, Mahdi The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
  • Faghani, Mahdi Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]
  • Faghani, Mahdi Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
  • Faghani Makrani, Khosro A qualitative model of the firm’s sustainability reporting requirements in the Iranian capital market, inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) standards [(Articles in Press)]
  • Fakhari, Hossein Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Fakhari, Hossein Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
  • Faraji, Omid Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Farhadi, Maryam The Effect of Future Earnings and Free Cash Flow on Dividend [Volume 3, Issue 3, 2019, Pages 69-75]
  • Farhadi, Maryam The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
  • Farhadi, Maryam Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
  • Farhadi, Zahra The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
  • Farzinfar, Aliakbar Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Fazel, Vahid Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Fazlzadeh, Alireza The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017]
  • Feyzollah, Samine Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Filsaraei, mahdi The Impact of Professional Ethics, Social Structure and Religious Attitude on Auditors' Judgments (Comparison of India and Iran Environment) [(Articles in Press)]
  • Filsaraei, Mahdi Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
  • Fooladi, Masood The Effect of Future Earnings and Free Cash Flow on Dividend [Volume 3, Issue 3, 2019, Pages 69-75]
  • Fooladi, Masood The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
  • Fooladi, Masood Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
  • Frotagheh, Mahdi The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]

G

  • Ganji, Kianoosh Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • Garkaz, Mansour Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Georgiou, Andreas The Accounting Education of Graduates: Is It Meeting the Needs of Employers? Evidence from Cyprus [Volume 2, Issue 2, 2018]
  • Ghadakforoushan, Maryam The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
  • Ghaderi, Yasna The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
  • Ghadrdan, Ehsan The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Ghafourian Shagerdi, Amir The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
  • Ghafourian Shagerdi, Amir The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Ghafourian Shagerdi, Amir Effect of Auditors' Characteristics on Relationship between Geographical Diversification and Real Earnings Management [Volume 5, Issue 4, 2021, Pages 55-75]
  • Ghafourian Shagerdi, Mohammad Sajjad The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
  • Ghafourian Shagerdi, Mohammad Sajjad The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Ghalandarzahi, Khodayar CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • Ghanaei Chamanabad, Ali Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
  • Ghanbari, Hossein Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Ghanizadeh, Bahram The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
  • Ghannad, Mostafa Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Gharavi Ahangar, Hani Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
  • Ghasemi, Khadijeh Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • Ghasemi, Saeed Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Ghasemi Toudeshkechoei, Mahsa Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
  • Ghasemzadeh Khosroshahi, Ahmad The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
  • Ghobadi, Sara The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Ghodrati Zoeram, Abbas Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
  • Ghodratpanah, Abbas The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Ghodsi Khamiri, Naimeh The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
  • Gholami Jamkarani, Reza Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • Gord, Aziz Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]

H

  • H, Mickel Aancy An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
  • Habibzadeh, Siroos The distortions of Machiavellianism, containment solutions and effect on the quality of audit judgments [(Articles in Press)]
  • Hadian, Seyed Sadegh Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Haeri Nasab, Zahra The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [(Articles in Press)]
  • Haghighi, Reyhaneh Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Haghighi, Reyhaneh The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
  • Haghighi, Reyhaneh Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
  • Hajiha, Zohreh The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018]
  • Hajiha, Zohreh Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
  • Hajiha, Zohreh Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • Hajiha, Zohreh Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • Haruna Abubakar, Ahmad Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Hashemi Tilehnouei, Mostafa The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Hassanpour, Marziyeh Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [Volume 3, Issue 1, 2019, Pages 97-111]
  • Hedayatipour, Marzieh The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018]
  • Heidari, Mehdi A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018]
  • Heidarpour, Farzaneh The Methodology of Social and Stakeholders’ Analysis to Participate in Corporate Sustainability Using Tax Compliance [Volume 8, Issue 2, 2024, Pages 1-21]
  • Hemmati, Hoda Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
  • Herez, Qassim The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Hesarzade, Reza The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
  • Hesarzadeh, Reza Comments on the Context-Specific Nature of Financial Reporting Quality [Volume 2, Issue 4, 2018, Pages 29-39]
  • Hesarzadeh, Reza Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
  • Hesarzadeh, Reza The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • HesarZadeh, Reza Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Heydari, Mehdi The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
  • Hosinian, Seyed Mohsen How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
  • HosseiniQehi, Sajjad The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
  • Hosseinpooran, Ensie Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]

I

  • Ibrahim, Jimoh Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [(Articles in Press)]
  • Isa, Muhammad Aminu The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018]
  • Ismail Mohamed, Mohamed Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]

J

  • Jabbari, Hosein Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • Jabbarzadeh Kangarloie, Saeed Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
  • Jabbarzadeh Kangarloie, Saeed Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Jafari, Vahid The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
  • JafariJam, Hossein CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • Jahanbani, Mostafa Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Jahangirnia, Hossein Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • Jahanshad, Azita The Methodology of Social and Stakeholders’ Analysis to Participate in Corporate Sustainability Using Tax Compliance [Volume 8, Issue 2, 2024, Pages 1-21]
  • Jahanshiri, Reza The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Jalalialiabadi, Farzane Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Jamali, Jalal The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
  • Jamei, Reza The Relationship between Growth Opportunities, Tangible Assets, and Financial Structure of Companies listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018]
  • Jamei, Reza Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • Jamshidi, Ramin Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
  • Jamshidian, Ahmadreza The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • Jangjoo, Hajar The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
  • Jani, Mahdi The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
  • Javan, Ali Akbar Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Javan, Mahbube The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
  • Jerry, Musa The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria [Volume 2, Issue 1, 2018]
  • John Kaka, Emmanuel Risk Management of Covid-19 in Tertiary Institutions of Learning: Challenges, Impact, and Future Preparation [Volume 2, Issue 4, 2018, Pages 69-78]
  • Joudi, Samira Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]

K

  • K, MARAN An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
  • Kamali, Ehsan Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Kamali, Ehsan Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
  • Kamali Kermani, Narjes The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
  • Kardan, Behzad The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
  • Kareem, Tajudeen Ayofe Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
  • Kargar, Hamed The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • Karimabadi, Mohammad Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • Karimi, Akram The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Karimi, Hamid The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Karimi, Zohre Modeling the Factors Affecting the Use of Environmental Management Accounting Tools [Volume 1, Issue 1, 2017]
  • Kavoosi, Mina The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017]
  • Khafi, Reyhaneh The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [Volume 4, Issue 2, 2020, Pages 85-102]
  • Khajavai, Shokrollah Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018]
  • Khaksari, Iman Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
  • Khalife Soltani, Nahid Sadat Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018]
  • Khalili Araghi, Maryam The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
  • Khani, Zabihollah The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
  • Khanmohammadi, Mohammad Hamed Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Khanmohammadi, Mohammad Hamed Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Khayat Sadigh, Parisa Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017]
  • Khayat Sarkar, Mohammad The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
  • Khodabakhshian Naeni, Mohamadreza The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • Khodadadi, Mozhgan The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Khodamipour, Ahmad The Effect of Valuing Social Responsibility by Combining the Company's Life Cycle [Volume 8, Issue 2, 2024, Pages 85-100]
  • Khoramin, Manoochehr The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018]
  • Khorasani, Mahnaz The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [(Articles in Press)]
  • Khoshakhlagh, Hasan The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • Kiyanmehr, Shahram Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Kordlouoie, Hamidreza Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]

L

  • Lari Dashtbayaz, Mahmoud The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018]
  • Lari Dashtbayaz, Mahmoud Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Lari Dasht Bayaz, Mahmoud Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [Volume 3, Issue 1, 2019, Pages 97-111]
  • Leici, Fatemeh The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
  • Leici, Zeynab The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
  • Leisi, Alireza Asymmetric Effect of Return on Assets on the Profitability of Listed Firms on Tehran Stock Exchange Based on Variance Heteroscedasticity Model [Volume 2, Issue 3, 2018, Pages 71-80]
  • Lotfi, Afsaneh The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
  • Lotfi, Faramarz The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]

M

  • Mahmoudi yekebaghi, Roughayeh Operational use, Responsibility & Performance Measurement [(Articles in Press)]
  • Mahmudi, Mahmudi THE EFFECT OF AUDIT QUALITY, CORPORATE GOVERNANCE AND CSR ON REAL EARNINGS MANAGEMENT: INDONESIAN EVIDENCE [(Articles in Press)]
  • Malekian, Esfandyar Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Malek Sadat, Seyed Saeed The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
  • Mansourfar, Gholamreza Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017]
  • Mansourfar, Gholamreza Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Manzar Zade, Hashem The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
  • Marfou, Mohammad Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Mashayekh, Shahnaz Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Mashayekhi, Bita Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Masih Abadi, Abolghasem The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
  • Massihabadee, Abolghassem Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018]
  • Mastechaman, Naser A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
  • Matinfard, Mehran Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
  • Matoufi, Alireza Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Mazaheri, Marzieh Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Mazaheri, Mohamad Moein The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018]
  • Mehrabanpour, Mohammadreza Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Mehrani, Sasan A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
  • Mehrani, Sasan The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
  • Mehrazeen, Alireza The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
  • Mehrazeen, Ali Reza Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018]
  • Mehregan, Mohammadreza Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Meysam, Doaei A hybrid decision-making model for optimal portfolio selection under interval uncertainty [(Articles in Press)]
  • Minab, Maryam Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
  • Mirzaee, Mahin The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran [Volume 3, Issue 2, 2019, Pages 27-41]
  • Mirzaei Abbas Abad, Mohammad Mahdi Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Moghadam, Hossein The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Mohammadi, Emran Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Mohammadi, Javad The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
  • Mohammadi, Nasim The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • Mohammadi, Shaban Audit Committee Attributes and Readability of Financial Statement Footnotes [Volume 3, Issue 2, 2019, Pages 43-63]
  • Mohammadi, Shaban Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Mohammadi Kelareh, Niloufar Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • Mohammadzadeh, Hosein The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
  • Mohammadzadeh Saleteh, Heidar The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
  • Mohammadzadeh Salteh, Heydar A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
  • Mohammadzadeh Salteh, Heydar Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
  • Mohammadzadeh Salteh, Heydar The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
  • Mohseni, Abdolreza Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
  • Molaei, Mahnam Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Molanazari, Mahnaz Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Molavi, Homa The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018]
  • Molla Imeny, Vahid The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
  • Momeni, Alireza Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
  • Momeny, Sohail Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [(Articles in Press)]
  • Moradi, Mahdi The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
  • Moradi, Mahdi The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
  • Moradi, Mahdi The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Moradi, Mahdi The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
  • Mottaghi, Ali Asghar The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
  • Mousavi, Seyedeh Zahra Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Mousavi, Seyed Mohsen Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Mousavi Shiri, Mahmoud The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Mousavi Shiri, Mahmoud The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Mousavi Shiri, Mahmoud The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
  • Muizzudin, Muizzudin Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Mulla, JR The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
  • Musa, Farouk The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018]

N

  • Naderian, Arash Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Naghshbandi, Nader Audit Committee Attributes and Readability of Financial Statement Footnotes [Volume 3, Issue 2, 2019, Pages 43-63]
  • Naghshbandi, Nader Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Najafi, Nabi Identifying the Effective Components in Validating the Declared Taxable Income of Companies Using the Structural Equation Model [(Articles in Press)]
  • Nakhaei, Habibollah Does EVA Have More Information Content with Stock Return than Profitability Ratios? Evidence from Malaysia [Volume 2, Issue 3, 2018, Pages 1-16]
  • Naroui, Abdul Rahman Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
  • Nasirzadeh, Farzaneh The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Nasirzadeh, Farzaneh The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Naslemousavi, Seyedhossein Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
  • Naslmousavi, Seyedhossein The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
  • Nassirzadeh, Farzaneh Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018]
  • Nazaridavaji, Hamideh The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • Nazaridavaji, Hamideh The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
  • Nazemi, Amin Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
  • Nazemi, Amin Analyzing Board Network in Iran’s Capital Market [(Articles in Press)]
  • Nikparast, Yasaman The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
  • Nonahal Nahr, Aliakbar A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
  • Nonahal Nahr, Ali Akbar Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
  • Norozi, Mohammad The Genesis for the Increase of Non-Performing Assets in National and Private Banks in Iran [Volume 2, Issue 4, 2018, Pages 41-52]
  • Nourahmadi, Marziyeh Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Nourani, Hossein The Genesis for the Increase of Non-Performing Assets in National and Private Banks in Iran [Volume 2, Issue 4, 2018, Pages 41-52]
  • Nourani, Hossein The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]

O

  • Ola, Mohammad Reza Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
  • Olagunju, Adebayo Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [(Articles in Press)]
  • Olowookere, Johnson Kolawole Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
  • Olowookere, Johnson Kolawole Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [(Articles in Press)]
  • Olugbenga, Ayomide Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Omoregbee, Godwin Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Orfizadeh, Saleh The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
  • Orfizadeh, Saleh The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [(Articles in Press)]
  • Osamor, Ifeoma Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]

P

  • P, VENKATESH An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
  • Pakmaram, Asgar Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • Pakmaram, Asgar The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
  • Pakmaram, Asgar Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Panahian, Hosein Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • Parsaei, Mona Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Pifeh, Ahmad CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • Pifeh, Ahmad The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
  • Pirayesh Shirazi, Payam Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]
  • Piri, Habib The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Poorfakharan, Mohammad Reza The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Poorzamani, Zahra Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [(Articles in Press)]
  • Pourgadimi, Kiumars Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
  • Pourghaffar, Javad The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
  • Pourghanbari, Fereshteh Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
  • Poursasan, Simin The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]

R

  • Raeisi, Hanieh The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Rafiean Esfahani, Marziyeh The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Rafiee, Faezeh The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Rahimi Dastjerdi, Mohsen The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
  • Rahimzadeh, Farzad The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018]
  • Rahimzadeh, Farzad The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
  • Rahmanian Koushkaki, Abdolrasoul Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Rahmanian Koushkaki, Abdolrasoul The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • Rahmani Picha, Norollah The Methodology of Social and Stakeholders’ Analysis to Participate in Corporate Sustainability Using Tax Compliance [Volume 8, Issue 2, 2024, Pages 1-21]
  • Rajabalizadeh, Javad Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
  • Rajabdorri, Hossein The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018]
  • Rajabdorri, Hossein The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
  • Rajabi, Ehsan Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
  • Rajaei Khoramabad, Raha The Effect of Abnormal Audit Fees on Internal Control Weakness [Volume 4, Issue 3, 2020, Pages 81-96]
  • Rajaei Khoramabad, Raha The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
  • Rakhshani, Fatemeh CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • Ramezani, Ali Akbar Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
  • Ramezani, Ali Akbar The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
  • Ramezani Sharif Abadi, Mostafa The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
  • Ramroz, Alireza The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017]
  • Ranjbar, Mohammad Hossein Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Ranjouri, Siamak Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • Rasaei, Iman The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Razdar, Mohammad Reza The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
  • Rekabdar, Ghasem Deviation from industry norms, financial restatements, and audit opinion [(Articles in Press)]
  • Rezaee, Seyed Mojtaba Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Rezaei, Nader Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
  • Rezaei, Nader Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • Rezaei, Nader Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Rezaei Pitenoei, Yasser Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Rezvani, Mohammad Shahab Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Roosta, Manuchehr Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
  • Rostami, Abbas New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
  • Rostami, Vahab New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
  • Rostami, Vahab Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
  • Rostami, Vahab The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • Rostami OstadKelayeh, Shoeyb Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
  • Rouhi, Safoura The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [Volume 5, Issue 1, 2021, Pages 79-97]
  • Rouhi, Safoura The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]

S

  • Saberi Postchi, Seyed Hojjat Effect of Auditors' Characteristics on Relationship between Geographical Diversification and Real Earnings Management [Volume 5, Issue 4, 2021, Pages 55-75]
  • Sadeghi, Mohammad sadegh The Impact of Professional Ethics, Social Structure and Religious Attitude on Auditors' Judgments (Comparison of India and Iran Environment) [(Articles in Press)]
  • Sadeghi Moghadam, Mohammad Reza The Genesis for the Increase of Non-Performing Assets in National and Private Banks in Iran [Volume 2, Issue 4, 2018, Pages 41-52]
  • Sadeghi Panah, Javad Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • SadeghzadehMaharluie, Mohammad Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018]
  • SadeghzadehMaharluie, Mohammad Analyzing Board Network in Iran’s Capital Market [(Articles in Press)]
  • Sadeqi, Hojjatollah Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Saei, Mohamad Javad The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Saeidi, Hadi Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Saeidi, Parviz Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Saeidi, Parviz Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Saeidi Gharaghani, Moslem The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
  • Safari Gerayli, Mehdi Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • Safari Gerayli, Mehdi Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Safarzadeh Bandari, Mohammad Hossein Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Safdarian, leyla Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Saghafi, Ali Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Saghafi, Mahdi Wavelet Analysis of Stock Returns and Total Index with Moving Average of Stock Returns and Total Index [(Articles in Press)]
  • Salarmoradi, Farzaneh The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Salehi, Hamidreza Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
  • Salehi, Mahdi Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Salehi, Mahdi Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Salehipour, Fereshteh Asymmetric Effect of Return on Assets on the Profitability of Listed Firms on Tehran Stock Exchange Based on Variance Heteroscedasticity Model [Volume 2, Issue 3, 2018, Pages 71-80]
  • Salehi Vaziri, Seed Mohsen The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
  • Salehnezhad, Seyed Hasan Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Salman Abbood, Wafaa The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
  • Samadi Tirandazi, Roghayeh Wavelet Analysis of Stock Returns and Total Index with Moving Average of Stock Returns and Total Index [(Articles in Press)]
  • Samaie, Marjan The Relationship Between the Weakness of Internal Controls and Fraudulent Financial Reporting with an Emphasis on the Adjustment Role of External Audit Quality [Volume 2, Issue 4, 2018, Pages 11-27]
  • Samaie, Marjan The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
  • Samimi, Saaed The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
  • Sanagostar, Bibi Zahra The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Sarlak, Narges Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Sarmadinia, Abdolmajid A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
  • Sayrani, Mohammad Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
  • Seifzadeh, Maryam The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
  • Seifzadeh, Maryam Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Setayesh, Mohammad Hossein A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
  • Shahchera, Mahshid The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Shahvaroughi Farahani, Milad Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Shamsadini, Hilda The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
  • Shams Koloukhi, Amir Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018]
  • Sharifi, Ensieh The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
  • Shaval, Hossien The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Sheikh, Abbasali Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Sheikhi, Ali Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
  • Sherafatian Jahromi, Reza Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
  • Shirkhodaie, Meysam Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
  • Shirzad, Ali The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Shoorvarzi, Mohammad Reza Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
  • Shorvarzi, Mohamad Reza Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018]
  • Sobhani, Mohammad Hossein A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Sohaili, qmars The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [(Articles in Press)]
  • Soroushyar, Afsaneh The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • Soroushyar, Afsaneh The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
  • Sotudeh, Reza Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]

T

  • Tabatabaeian, Maryam Sadat Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Taebi Noghondari, Amirhossein The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • Taftiyan, Akram A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Taghizadeh, Reza Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018]
  • Taghizadeh, Reza Analyzing Board Network in Iran’s Capital Market [(Articles in Press)]
  • Taheri Tolu, Masumeh Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
  • Talebi, Bahman Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
  • Talebi Najafabadi, Abdolhossein The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
  • Talebkhah, Zohreh The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
  • Talebnia, Ghodratillah Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Tari, Fathollah The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Tavakoli, Mohammad The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Teimoori-Boghsani, Mohammad Amin Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Teymoorpoor, Soheyla Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
  • Tohidinejad, Marzieh Effects of CFO's familiarity and assertions on Related Party Transaction reporting judgment of internal auditors: Evidence from Iran [(Articles in Press)]
  • Torki, Leila The Impact of Corporate Governance, Ownership Structure, and Cash Flow on the Value of the Companies Listed on the Iraqi Stock Exchange [Volume 8, Issue 2, 2024, Pages 51-66]

V

  • Vadeei, Mohammad hossein Operational use, Responsibility & Performance Measurement [(Articles in Press)]
  • Vaez, Seyed Ali Deviation from industry norms, financial restatements, and audit opinion [(Articles in Press)]
  • Vaghfi, Seyed Hesam Application of Artificial Intelligence Algorithm of Linear and Non-linear Relevance Vector Machine in Predicting the Bankruptcy [Volume 2, Issue 3, 2018, Pages 81-94]
  • Vahdani, Mohammad The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
  • Valiyan, Hasan Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • Valiyan, Hasan Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
  • Valiyan, Hasan The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [(Articles in Press)]

Y

  • Yadollahy Farsani, Lotfolah Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
  • Yahaya, Onipe Adabenege Analysts’ Forecasts and Stock Prices in Nigeria [Volume 5, Issue 2, 2021, Pages 1-10]
  • Yamrali, Oktay Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
  • Yazdani, Mahdieh The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran [Volume 3, Issue 2, 2019, Pages 27-41]
  • Yazdani, Shohreh Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Yazdanian, Narges Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
  • Yazdaniyan, Seyed Mansour A Study of Risk-Based Auditing Obstacles [Volume 3, Issue 1, 2019, Pages 13-27]
  • Yazdifar, Hassan The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Yazdifar, Hassan Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]

Z

  • Zakerean, Morteza The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
  • Zare Bahnamiri, Mohammad Javad Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Zarei, Hamid CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • Zarei, Hamid The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
  • Zarei, Hamid CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • Zarinpour, Mina Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Zavar Rezaee, Akbar Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
  • Zeinali, Hadis The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • Zendehdel, Ahmad The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Zeynali, Mahdi The distortions of Machiavellianism, containment solutions and effect on the quality of audit judgments [(Articles in Press)]
  • Zeynali, Mehdi Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
  • Zeynali, Mehdi The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector [Volume 7, Issue 4, 2023, Pages 57-75]
  • ZHALEHAZAD ZANJANI, MOHSEN A qualitative model of the firm’s sustainability reporting requirements in the Iranian capital market, inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) standards [(Articles in Press)]
  • Zholanezhad, Fatemeh Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]