Author Index

A

Aarabi.Alireza The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange [ Vol.2, Issue 8 - Winter Year 1402]
Abdolbaghi Ataabadi.Abdolmajid Anatomical Analysis of Noise Transactions and Pricing Error [ Vol.2, Issue 6 - Summer Year 1402]
Abdoli.Mohammadreza Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder [ Vol.2, Issue 8 - Winter Year 1402]
Abedini.Mohaddese The Relationship between Managers' Efficiency in Creating Operational Cash Flows on Real Earnings Management [ Vol.2, Issue 7 - Autumn Year 1402]
Amri-Asrami.Mohammad The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance [ Vol.2, Issue 7 - Autumn Year 1402]
arabsalehi.mehdi The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange [ Vol.2, Issue 8 - Winter Year 1402]
Ashrafi.Mahdi Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder [ Vol.2, Issue 8 - Winter Year 1402]
askarzadeh.pariya The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran [ Vol.2, Issue 5 - Spring Year 1402]
Azarsaeed.Yashar Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges [ Vol.2, Issue 7 - Autumn Year 1402]
azinfar.kaveh Risk Types in Different Firm Life Cycle Stages with Emphasis on Ownership of Companies [ Vol.2, Issue 8 - Winter Year 1402]

B

Banimahd.Bahman The Relationship between Managers' Efficiency in Creating Operational Cash Flows on Real Earnings Management [ Vol.2, Issue 7 - Autumn Year 1402]
Barzegar abbaspour.Kasra The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies [ Vol.2, Issue 7 - Autumn Year 1402]
bayat.elham The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices [ Vol.2, Issue 8 - Winter Year 1402]

C

Chenari.Hassan The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]

D

dadashi.Iman Risk Types in Different Firm Life Cycle Stages with Emphasis on Ownership of Companies [ Vol.2, Issue 8 - Winter Year 1402]
Darabi.Roya Effects of Related Party Transactions on Firms’ Credit Ratings [ Vol.2, Issue 6 - Summer Year 1402]

E

Ebrahimi Shaghaghi.Marzieh The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies [ Vol.2, Issue 7 - Autumn Year 1402]
Eslami Mofid Abadi.Hossein The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies [ Vol.2, Issue 7 - Autumn Year 1402]
Ezadpour.Mostafa Operating Cash Flow Manipulation and Auditor's Opinion: The Moderator Role of Internal Control and Audit Firms Ranking [ Vol.2, Issue 7 - Autumn Year 1402]

F

Filsaraei.Mahdi Managerial Efficiency, Adjustment Delay Stock Price and Stock Price Informational Efficiency [ Vol.2, Issue 7 - Autumn Year 1402]

G

Ganji.Hamidreza Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]

H

Hajiha.Zohreh The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]
hemati.hasan The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices [ Vol.2, Issue 8 - Winter Year 1402]
hosayni.seyed rasoul Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]

J

Jalali.Fatemeh The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance [ Vol.2, Issue 7 - Autumn Year 1402]

K

Karimi.Zahra The Effect of the Five Components of Auditors' Personality on Earnings Management [ Vol.2, Issue 6 - Summer Year 1402]
KazemiHaji.Fahimeh The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance [ Vol.2, Issue 7 - Autumn Year 1402]
Keyghobadi.Amirreza The Relationship between Risk-Taking, Company Value and Management Judgment of Profit [ Vol.2, Issue 5 - Spring Year 1402]
Khojasteh.Alireza Presenting a Pattern of Financial Decision-making based on Management Performance Auditing [ Vol.2, Issue 8 - Winter Year 1402]

M

Mahmoudzade.Meysam The Relationship between Risk-Taking, Company Value and Management Judgment of Profit [ Vol.2, Issue 5 - Spring Year 1402]
mashayekh.shahnaz The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran [ Vol.2, Issue 5 - Spring Year 1402]
mohamad zadeh.sara Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]
Momeni.Mansoor The Role of Accruals in Mitigating Timing and Matching Issues of Cash Flows [ Vol.2, Issue 6 - Summer Year 1402]
moradi.majid The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices [ Vol.2, Issue 8 - Winter Year 1402]
moradi.zahra Explanation of Income Smoothing in terms of Financing and Auditor's Judgment in Companies with Different Investment Opportunities [ Vol.2, Issue 6 - Summer Year 1402]
Motae.Samira The Role of Debt-based Financing in the Relationship between Corporate Governance and R&D Investment [ Vol.2, Issue 8 - Winter Year 1402]

N

nami fard tehrani.niayesh Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]

P

Panahi Dorcheh.Mehrdad The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange [ Vol.2, Issue 8 - Winter Year 1402]
parsaei.mona The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran [ Vol.2, Issue 5 - Spring Year 1402]
Piri Sagharloo.Mahdi The Evaluation of Compliance of Accounting Information Systems of Tehran Municipality with the Principles of ISO 9241 Standard [ Vol.2, Issue 8 - Winter Year 1402]
Pourali.Mohammad Reza The Effect of the Five Components of Auditors' Personality on Earnings Management [ Vol.2, Issue 6 - Summer Year 1402]

R

rahimi.milad The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction [ Vol.2, Issue 5 - Spring Year 1402]
Rahmanian Koushkaki.Abdolrasoul The Role of Debt-based Financing in the Relationship between Corporate Governance and R&D Investment [ Vol.2, Issue 8 - Winter Year 1402]
Rahnamay Roodposhti.Fereydoon Presenting a Pattern of Financial Decision-making based on Management Performance Auditing [ Vol.2, Issue 8 - Winter Year 1402]
roozban.marzie Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]
Rostami OstadKelayeh.Shoeyb Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges [ Vol.2, Issue 7 - Autumn Year 1402]

S

Sabaghiyan Toosi.Omid Explanation of Income Smoothing in terms of Financing and Auditor's Judgment in Companies with Different Investment Opportunities [ Vol.2, Issue 6 - Summer Year 1402]
SADEGHI.MORTEZA Effects of Related Party Transactions on Firms’ Credit Ratings [ Vol.2, Issue 6 - Summer Year 1402]
Samadi.Mahmood The Effect of the Five Components of Auditors' Personality on Earnings Management [ Vol.2, Issue 6 - Summer Year 1402]
Setayesh.Mohammad Hossein The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction [ Vol.2, Issue 5 - Spring Year 1402]
shojaei.Marziye Anatomical Analysis of Noise Transactions and Pricing Error [ Vol.2, Issue 6 - Summer Year 1402]
Soroushyar.Afsaneh Comparison of Signaling the Types of Profit and Their Impacts on Excess Stock Returns [ Vol.2, Issue 5 - Spring Year 1402]

Y

Yaghoobnezhad.ahmad The Effect of the Five Components of Auditors' Personality on Earnings Management [ Vol.2, Issue 6 - Summer Year 1402]

Z

zamanie moghaddam.afsane Presenting a Pattern of Financial Decision-making based on Management Performance Auditing [ Vol.2, Issue 8 - Winter Year 1402]