Author Index

A

  • Abdul Talib, Yurita Yakimin Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Afruzianazar, Ali Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • 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]
  • Ahmadpour, Jafar The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
  • 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]
  • Arianpoor, Arash Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]

B

  • 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]
  • 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]
  • 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]

C

  • 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]

D

  • 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]
  • Dastgir, Mohsen A Study of Risk-Based Auditing Obstacles [Volume 3, Issue 1, 2019, Pages 13-27]

F

  • 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]
  • 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]
  • Fazel, Vahid Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • 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]
  • Frotagheh, Mahdi The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]

G

  • 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, 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]
  • Ghalandarzahi, Khodayar CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]

H

  • Haghighi, Reyhaneh Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Hajiha, Zohreh Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • Haruna Abubakar, Ahmad Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Hassanpour, Marziyeh Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [Volume 3, Issue 1, 2019, Pages 97-111]
  • 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]

I

  • Ismail Mohamed, Mohamed Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]

J

  • 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]
  • Jahanbani, Mostafa Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Jamei, Reza Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • 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, 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]

K

  • Kardan, Behzad The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
  • 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]

L

  • 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]

M

  • 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]
  • Mohammadi, Shaban Audit Committee Attributes and Readability of Financial Statement Footnotes [Volume 3, Issue 2, 2019, Pages 43-63]
  • Mohammadi Kelareh, Niloufar Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • 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]
  • 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]
  • 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]

N

  • Naghshbandi, Nader Audit Committee Attributes and Readability of Financial Statement Footnotes [Volume 3, Issue 2, 2019, Pages 43-63]

P

  • 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]
  • 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]

R

  • 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]
  • 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]
  • Ranjouri, Siamak Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • Razdar, Mohammad Reza The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
  • Rezaei, Nader Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • 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]

S

  • 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]
  • 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]
  • 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]
  • 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]

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]
  • 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]
  • Yazdaniyan, Seyed Mansour A Study of Risk-Based Auditing Obstacles [Volume 3, Issue 1, 2019, Pages 13-27]

Z

  • Zarei, Hamid CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]