Author Index

A

  • 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]
  • 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]
  • 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 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]
  • 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]
  • Alipoor, Mohamad Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Amirinasab, Monir The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
  • Arab Salehi, Mehdi The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • 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]
  • 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]

B

  • 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]
  • 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]
  • 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]
  • 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]
  • 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]

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]
  • 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

  • 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]
  • 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]

E

  • Ebrahimi, Ali Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • Eramiyan, Atiye The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]

F

  • 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]
  • Faraji, Omid Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Farzinfar, Aliakbar Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]

G

  • Garkaz, Mansour Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • 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]
  • 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]
  • Ghasemi, Khadijeh Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • 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]
  • Gholami Jamkarani, Reza Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]

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]
  • Hajiha, Zohreh Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • 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]
  • 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]

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]
  • Jahangirnia, Hossein Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • 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]
  • 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]

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 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]
  • 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]
  • Karimabadi, Mohammad Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • 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]
  • Khoshakhlagh, Hasan The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • 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

  • Lotfi, Faramarz The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]

M

  • Masih Abadi, Abolghasem The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
  • Matoufi, Alireza Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Mehrazeen, Alireza The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
  • Mohseni, Abdolreza Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
  • 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, Seyed Mohsen Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Mousavi Shiri, Mahmoud The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
  • 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]

N

  • Naslmousavi, Seyedhossein The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]

O

  • 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]

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]
  • Panahian, Hosein Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • 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]
  • 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]
  • 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]

R

  • 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]
  • 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]
  • 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]

S

  • Sadeghi Panah, Javad Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Saeidi, Parviz Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Safari Gerayli, Mehdi Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • 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]
  • 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]
  • 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

  • Taebi Noghondari, Amirhossein The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • 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]
  • 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]

V

  • Valiyan, Hasan Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]

Y

  • 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]
  • 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

  • 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]
  • 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]