Author Index

A

abdi.hadi The Impact of Debt, Taxation and Financial Crisis on Earnings Management [ Vol.1, Issue 4 - Winter Year 2023]
Abedini.Bijan The Effect of Corporate Supervisory Mechanism on Promotion of Earnings Information Content in Capital Market of Iran [ Vol.1, Issue 4 - Winter Year 2023]
Adeli.Roya Investigating the Relationship between Audit Quality and Commercial Credit by Considering the Role of Owner's Internal Controls [ Vol.2, Issue 1 - Spring Year 2024]
Ahmadi Farsani.Farshid The Effect of Business Risk Management on the Relationship between Operational Cash Transparency and Stock Price Crash Risk [ Vol.1, Issue 2 - Summer Year 1402]
Akhgar.Mohammad Omid Effects of Audit Quality on the Relationship Between Audit Committee Accounting Expertise and Forward-looking Disclosures [ Vol.1, Issue 2 - Summer Year 1402]
Akhgar.Mohammad Omid Influence Tax Avoidance on Bank Loan Contracts with Emphasis on the Moderating Role of Disclosure Quality [ Vol.2, Issue 2 - Summer Year 2024]
Akhlaghi Yazdi Nezhad.Esmaeil The Effect of Financial Reporting Quality on the Relationship between Stock Price Crash Risk and Risk of litigation against the auditor [ Vol.2, Issue 1 - Spring Year 2024]
Alahyari.Ali Akbar [ Vol.1, Issue 1 - Spring Year 1402]
Amini.Peyman Effects of Audit Quality on the Relationship Between Audit Committee Accounting Expertise and Forward-looking Disclosures [ Vol.1, Issue 2 - Summer Year 1402]
Amini.Peyman Influence Tax Avoidance on Bank Loan Contracts with Emphasis on the Moderating Role of Disclosure Quality [ Vol.2, Issue 2 - Summer Year 2024]

B

Badiei.Hossein Presenting a Model for Contributing Factors to Fin Tech Implementation in the Banking System of a Country Using a Blended Approach [ Vol.1, Issue 3 - Autumn Year 2023]
Bagherzadeh Houshmandi.Kamal [ Vol.1, Issue 1 - Spring Year 1402]
Banitalebi Dehkordi.Bahareh Modern Business Model Based on Cloud Computing [ Vol.2, Issue 3 - Autumn Year 2024]
Barani bare bi chast.Milad The Impact of Defensive and Offensive Business Strategies on the Relationship Between Working Capital Management and Profitability [ Vol.2, Issue 4 - Winter Year 2024]
borhani. seyed abass Investigating the Effect of Financial Risk Reporting on Stock Returns with the Moderating Role of Competition in the Product Market [ Vol.2, Issue 4 - Winter Year 2024]

C

Chahrmahali.Shahram Audit Fee and the Basis of its Determination and Reasons for Dumping in Iran and the Effect of that on Financial Reporting Quality [ Vol.1, Issue 1 - Spring Year 1402]
Chenari.Hassan Audit Fee and the Basis of its Determination and Reasons for Dumping in Iran and the Effect of that on Financial Reporting Quality [ Vol.1, Issue 1 - Spring Year 1402]

D

Darabi.Roya Audit Fee and the Basis of its Determination and Reasons for Dumping in Iran and the Effect of that on Financial Reporting Quality [ Vol.1, Issue 1 - Spring Year 1402]
Darabi.Roya Presenting a Model for Contributing Factors to Fin Tech Implementation in the Banking System of a Country Using a Blended Approach [ Vol.1, Issue 3 - Autumn Year 2023]

E

Edalati Shakib.Samaneh The impact of CEO Characteristics and Audit Market Competition on Disclosure Quality and Financial Comparability [ Vol.1, Issue 1 - Spring Year 1402]
Eghbali.Naser Design and Implementation of the GABC Model to Calculate the Cost of Outsourcing Services with Emphasis on Sustainability Concepts [ Vol.2, Issue 1 - Spring Year 2024]
Entezari.Somayye Investigating the Effect of Corporate Governance and Social Responsibility on the Relationship between Earnings Management and Board Compensation in Firms Listed on the Tehran Stock Exchange [ Vol.1, Issue 4 - Winter Year 2023]

F

Faqih.Marzieh Examining the Impact of Board Structure on Stock Returns and Earnings Management: The Moderating Role of IT Governance in Tehran Stock Exchange Firms [ Vol.2, Issue 3 - Autumn Year 2024]
Farahbod.Pooya The Effect of Business Risk Management on Financing Cost by Considering the Managers' Ability [ Vol.2, Issue 2 - Summer Year 2024]
Farhad Touski.Omid The effect of the corporate governance system on the Earnings management [ Vol.2, Issue 3 - Autumn Year 2024]
Fatheh.Mohammad Hossein Family Firms and Working Capital Management [ Vol.2, Issue 4 - Winter Year 2024]
Fatheh.Mohammad Hossein Studying the Impact of the Value Added Tax on Profitability and Survival of the Companies in Tourism Industry (Case study: Hotels in Tehran) [ Vol.1, Issue 1 - Spring Year 1402]
Fattahi Nafchi.Hasan Correlation of Simultaneous Maintenance of Debt and Equity and Corporate Tax Avoidance [ Vol.2, Issue 1 - Spring Year 2024]
Fattahi.Ahmad Correlation of Simultaneous Maintenance of Debt and Equity and Corporate Tax Avoidance [ Vol.2, Issue 1 - Spring Year 2024]

G

Gasemi.Hojjat Providing a Model of Privatization with Emphasis on Financial and Non-financial Factors [ Vol.2, Issue 2 - Summer Year 2024]
Gerami.Javad Performance Evaluation of Different Districts of the Shiraz City Municipality Using DEA based on financial indicators [ Vol.1, Issue 3 - Autumn Year 2023]
Gharani.Abolfazl Audit Fee and the Basis of its Determination and Reasons for Dumping in Iran and the Effect of that on Financial Reporting Quality [ Vol.1, Issue 1 - Spring Year 1402]

H

Hajeb.Hamid Reza The Impact of Sustainability Reporting Disclosure on the Information Content of Earnings: The Moderating Role of Market Competition [ Vol.2, Issue 4 - Winter Year 2024]
Hasanpor.Ahmad Studying the Impact of the Value Added Tax on Profitability and Survival of the Companies in Tourism Industry (Case study: Hotels in Tehran) [ Vol.1, Issue 1 - Spring Year 1402]
Hassani.Mohammad Determination of Audit Fees Using Support Vector Machine: Evidence from the Tehran Stock Market [ Vol.1, Issue 4 - Winter Year 2023]
Honar.Samaneh The Effect of Financial Reporting Quality on the Relationship between Stock Price Crash Risk and Risk of litigation against the auditor [ Vol.2, Issue 1 - Spring Year 2024]

I

Imani Barandagh.Mohammad The Effect of Financial Reporting Readability on Debt Capacity of Firms listed in Tehran Stock Exchange [ Vol.1, Issue 2 - Summer Year 1402]

J

Jabbari.Sahar Reasons for Dysfunctional Audit Behavior in Implementing Business Processes [ Vol.1, Issue 2 - Summer Year 1402]
Jahandari.Razieh Examining the Relationship Between Audit Quality and Risk Taking in Value Creation: The Role of Company Size as a Mediator [ Vol.2, Issue 2 - Summer Year 2024]
javadi.Roghayeh The Role of Human Factors and Culture in the Upcoming Challenges in Safety with the Approach of Increasing Financial Productivity [ Vol.1, Issue 3 - Autumn Year 2023]
Javadi.Somayeh The Role of Human Factors and Culture in the Upcoming Challenges in Safety with the Approach of Increasing Financial Productivity [ Vol.1, Issue 3 - Autumn Year 2023]

K

kabiri.Mohammad taghi Do Real Options of Cash Holdings Matter? Evidence from Tehran Stock Exchange [ Vol.1, Issue 2 - Summer Year 1402]
kanani.akbar Providing a Model of Privatization with Emphasis on Financial and Non-financial Factors [ Vol.2, Issue 2 - Summer Year 2024]
Kargar.Hamed The Effect of Working Capital Adjustment Speed on Reducing the Risk of Bankruptcy by Considering the Entity Risk Management Effectiveness [ Vol.1, Issue 1 - Spring Year 1402]
Kargar.Hamed The Effect of Corporate Supervisory Mechanism on Promotion of Earnings Information Content in Capital Market of Iran [ Vol.1, Issue 4 - Winter Year 2023]
Kazemian.Zahra The Effect of Corporate Supervisory Mechanism on Promotion of Earnings Information Content in Capital Market of Iran [ Vol.1, Issue 4 - Winter Year 2023]
keshtkar.Rasoul Investigating the Usage of Shiraz Municipality Managers from Management Accounting Information System in Budgeting [ Vol.1, Issue 4 - Winter Year 2023]
Khani.Reza Design and Implementation of the GABC Model to Calculate the Cost of Outsourcing Services with Emphasis on Sustainability Concepts [ Vol.2, Issue 1 - Spring Year 2024]
Khanmohammadi.Mohammadhamed Determination of Audit Fees Using Support Vector Machine: Evidence from the Tehran Stock Market [ Vol.1, Issue 4 - Winter Year 2023]
Khodabakhshi Parijan.Khadijeh The effect of political connections and affiliation to business groups on changes in the cost of goods sold and the risk of financial turmoil [ Vol.1, Issue 3 - Autumn Year 2023]
Khodamipour.Ahmad Investigating the Necessity of Presenting Corporate Sustainability Materials in Management Accounting Text books [ Vol.2, Issue 3 - Autumn Year 2024]
khosheghbal.Mohammadreza The effect of political connections and affiliation to business groups on changes in the cost of goods sold and the risk of financial turmoil [ Vol.1, Issue 3 - Autumn Year 2023]
khosravi.Ali Design and Implementation of the GABC Model to Calculate the Cost of Outsourcing Services with Emphasis on Sustainability Concepts [ Vol.2, Issue 1 - Spring Year 2024]

L

Lakzaee.Meysam Investigating the Moderating Role of Time Budget Pressure in the Relationship Between Professional Commitment and Underreporting of Audit Time [ Vol.2, Issue 4 - Winter Year 2024]

M

mansourian.reza Advanced Algorithms in Designing and Creating Optimal Portfolios [ Vol.2, Issue 2 - Summer Year 2024]
Mehravar.Mehdi [ Vol.1, Issue 1 - Spring Year 1402]
Memarimoghadam.Arezoo Determination of Audit Fees Using Support Vector Machine: Evidence from the Tehran Stock Market [ Vol.1, Issue 4 - Winter Year 2023]
Moghaddam.Abdolkarim The Impact of Political Communication on the Risk of Litigation Against the Auditor Taking into Account the Role of Audit Quality [ Vol.2, Issue 1 - Spring Year 2024]
Mohammadi.Farideh Presenting a Model for Contributing Factors to Fin Tech Implementation in the Banking System of a Country Using a Blended Approach [ Vol.1, Issue 3 - Autumn Year 2023]
Mohammadi.Mehdi The Effect of Working Capital Adjustment Speed on Reducing the Risk of Bankruptcy by Considering the Entity Risk Management Effectiveness [ Vol.1, Issue 1 - Spring Year 1402]
Mohammadzadeh Salteh.Hedar Providing a Model of Privatization with Emphasis on Financial and Non-financial Factors [ Vol.2, Issue 2 - Summer Year 2024]
Momeni.Alireza Investigating the Role of Company Ownership in Investment Efficiency-with Emphasis on Business Strategy [ Vol.1, Issue 4 - Winter Year 2023]
moradi.arman Influence Tax Avoidance on Bank Loan Contracts with Emphasis on the Moderating Role of Disclosure Quality [ Vol.2, Issue 2 - Summer Year 2024]
Moradi.Javad The impact of environmental regulations and financial restrictions on the technological innovation of companies [ Vol.1, Issue 3 - Autumn Year 2023]
morovati.koorosh Effects of Audit Quality on the Relationship Between Audit Committee Accounting Expertise and Forward-looking Disclosures [ Vol.1, Issue 2 - Summer Year 1402]
Mousavi Shiri.Seyed Mahmoud The Effect of Political Relevance on the Rate of Adjustment of Financial Leverage in Listed Companies of Tehran Stock Exchange [ Vol.1, Issue 3 - Autumn Year 2023]

N

Navidi Abbaspour.Ibrahim Providing a Model of Privatization with Emphasis on Financial and Non-financial Factors [ Vol.2, Issue 2 - Summer Year 2024]
Nazari.Hassan Do Real Options of Cash Holdings Matter? Evidence from Tehran Stock Exchange [ Vol.1, Issue 2 - Summer Year 1402]
Nouraei.Maryam The Impact of Company Geographic Location on Stock Market Indices [ Vol.2, Issue 4 - Winter Year 2024]
Nourani.Hossein Examining the Relationship Between Audit Quality and Risk Taking in Value Creation: The Role of Company Size as a Mediator [ Vol.2, Issue 2 - Summer Year 2024]

R

rahimi.milad The Effect of Financial Reporting Readability on Debt Capacity of Firms listed in Tehran Stock Exchange [ Vol.1, Issue 2 - Summer Year 1402]
Rahmanian Koushkaki.Abdolrasoul [ Vol.1, Issue 1 - Spring Year 1402]
Rahmanian Koushkaki.Abdolrasoul The Impact of Defensive and Offensive Business Strategies on the Relationship Between Working Capital Management and Profitability [ Vol.2, Issue 4 - Winter Year 2024]
Rahnama Roodposhti.Fereydoon Investigating the Impact of Digitalization of Clients and the Expertise of Auditing Firms in the Digital Field on Audit Quality: Evidence from Iran [ Vol.1, Issue 2 - Summer Year 1402]
Rahnama Roodposhti.Fereydoon Examining the Moderating Role of the Quality of Financial Audits and Sustainability Assurance on the Relationship between Environmental, Social, and Governance Factors and the Payment and Growth of Company Dividends: Evidence from Iran [ Vol.2, Issue 1 - Spring Year 2024]
Rezaei.GholamReza Collecting Tax Based on the Use of Governmental Resources and Facilities [ Vol.1, Issue 1 - Spring Year 1402]
Rezaei.GholamReza Investigating the Usage of Shiraz Municipality Managers from Management Accounting Information System in Budgeting [ Vol.1, Issue 4 - Winter Year 2023]
Rezaei.GholamReza The Effect of Business Risk Management on Financing Cost by Considering the Managers' Ability [ Vol.2, Issue 2 - Summer Year 2024]
rezaei.leyla The Effect of Financial Reporting Readability on Debt Capacity of Firms listed in Tehran Stock Exchange [ Vol.1, Issue 2 - Summer Year 1402]
rezaei.leyla Investigating the Necessity of Presenting Corporate Sustainability Materials in Management Accounting Text books [ Vol.2, Issue 3 - Autumn Year 2024]
rezaei.mehdi Examining the Impact of Board Structure on Stock Returns and Earnings Management: The Moderating Role of IT Governance in Tehran Stock Exchange Firms [ Vol.2, Issue 3 - Autumn Year 2024]
Roknabadi.Zeinab The Impact of Political Communication on the Risk of Litigation Against the Auditor Taking into Account the Role of Audit Quality [ Vol.2, Issue 1 - Spring Year 2024]
Rostami.Mahrokh The Impact of Debt, Taxation and Financial Crisis on Earnings Management [ Vol.1, Issue 4 - Winter Year 2023]
ROSTAMI.VAHAB The Effect of Working Capital Adjustment Speed on Reducing the Risk of Bankruptcy by Considering the Entity Risk Management Effectiveness [ Vol.1, Issue 1 - Spring Year 1402]
ROSTAMI.VAHAB The Effect of Cost Stickiness on Financial Reporting Quality: The Moderating Role of Financial Constraints [ Vol.2, Issue 3 - Autumn Year 2024]
Rostamkhani.Hossein The impact of environmental regulations and financial restrictions on the technological innovation of companies [ Vol.1, Issue 3 - Autumn Year 2023]

S

sadeghi.hosein Family Firms and Working Capital Management [ Vol.2, Issue 4 - Winter Year 2024]
Sadeghzadeh Maharluie.Mohammad Collecting Tax Based on the Use of Governmental Resources and Facilities [ Vol.1, Issue 1 - Spring Year 1402]
SadeghzadehMaharluie.Mohammad The Effect of Business Risk Management on Financing Cost by Considering the Managers' Ability [ Vol.2, Issue 2 - Summer Year 2024]
SadeghzadehMaharluie.Mohammad Investigating the Usage of Shiraz Municipality Managers from Management Accounting Information System in Budgeting [ Vol.1, Issue 4 - Winter Year 2023]
Sajjadi.Majid Performance Evaluation of Different Districts of the Shiraz City Municipality Using DEA based on financial indicators [ Vol.1, Issue 3 - Autumn Year 2023]
Salehpour.َAbdolreza Correlation of Simultaneous Maintenance of Debt and Equity and Corporate Tax Avoidance [ Vol.2, Issue 1 - Spring Year 2024]
Sepehr.Ehsan Investigating the Relationship between Audit Quality and Commercial Credit by Considering the Role of Owner's Internal Controls [ Vol.2, Issue 1 - Spring Year 2024]
Seyfideli.Armaghan The effect of the corporate governance system on the Earnings management [ Vol.2, Issue 3 - Autumn Year 2024]
Shafiei.Marzieh Investigating the Effect of Corporate Governance and Social Responsibility on the Relationship between Earnings Management and Board Compensation in Firms Listed on the Tehran Stock Exchange [ Vol.1, Issue 4 - Winter Year 2023]
Shahmoradi.Nassim Investigating the Effect of Corporate Governance and Social Responsibility on the Relationship between Earnings Management and Board Compensation in Firms Listed on the Tehran Stock Exchange [ Vol.1, Issue 4 - Winter Year 2023]
Shamsaee.Roghayeh Examining the Impact of Board Structure on Stock Returns and Earnings Management: The Moderating Role of IT Governance in Tehran Stock Exchange Firms [ Vol.2, Issue 3 - Autumn Year 2024]
Shouraki.Mitra Collecting Tax Based on the Use of Governmental Resources and Facilities [ Vol.1, Issue 1 - Spring Year 1402]

T

Tabarsa.Dawood The impact of environmental regulations and financial restrictions on the technological innovation of companies [ Vol.1, Issue 3 - Autumn Year 2023]
Taherian.Behnaz Investigating the Relationship between Firms' Financial Constraints and Cost Stickiness [ Vol.2, Issue 2 - Summer Year 2024]

Y

Yousefi Ghasem Abadi.Zoleihka Investigating the Role of Company Ownership in Investment Efficiency-with Emphasis on Business Strategy [ Vol.1, Issue 4 - Winter Year 2023]

Z

Zandi.Anahita Investigating the Impact of Digitalization of Clients and the Expertise of Auditing Firms in the Digital Field on Audit Quality: Evidence from Iran [ Vol.1, Issue 2 - Summer Year 1402]
Zandi.Anahita Examining the Moderating Role of the Quality of Financial Audits and Sustainability Assurance on the Relationship between Environmental, Social, and Governance Factors and the Payment and Growth of Company Dividends: Evidence from Iran [ Vol.2, Issue 1 - Spring Year 2024]
Zarei.Samira The effect of political connections and affiliation to business groups on changes in the cost of goods sold and the risk of financial turmoil [ Vol.1, Issue 3 - Autumn Year 2023]
Zeraatgari.Ramin Investigating the Moderating Role of Time Budget Pressure in the Relationship Between Professional Commitment and Underreporting of Audit Time [ Vol.2, Issue 4 - Winter Year 2024]