Author Index

A

  • 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]
  • 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]
  • Aghdam Mazraeh, Yaqoub Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
  • 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]
  • Arabmazar Yazdi, Mohammad Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • 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]
  • Azimi Ashtiani, Narges Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]

B

  • 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]
  • Beyki, Niloofar Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]

D

  • 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]

F

  • Farhadi, Maryam Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
  • Fooladi, Masood Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]

G

  • Ganji, Kianoosh Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • 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 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 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]
  • 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 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]

H

  • Hesarzadeh, Reza The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]

J

  • 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]

K

L

  • Lotfi, Afsaneh The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]

M

  • Mashayekh, Shahnaz Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • 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]
  • 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]
  • Mirzaei Abbas Abad, Mohammad Mahdi Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Mohammadi, Nasim The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • 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]
  • 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 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]

N

  • 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]
  • Nazaridavaji, Hamideh The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
  • 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]

O

  • Orfizadeh, Saleh The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]

R

  • 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]
  • Rahmanian Koushkaki, Abdolrasoul Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • 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 Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
  • 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]
  • Ranjbar, Mohammad Hossein Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • 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]
  • Saghafi, Ali Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • 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]
  • Sarlak, Narges Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • 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 Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Shahvaroughi Farahani, Milad Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Shaval, Hossien The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • 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]
  • Soroushyar, Afsaneh The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]

T

Y

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]
  • Zeynali, Mehdi Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]