List of Reviewers

#	Full Name	Affiliation	Rank	Degree	ORCID	Publons	Mendeley
1	Fereydoon Rahnamay Roodposhti	Department of Business Management, Science and Research Branch, Islamic Azad University, Tehran, Iran	Prof	Ph.D.
2	اله کرم صالحی	دانشگاه آزاد اسلامی	Prof	Ph.D.
3	سید مرتضی غیور	عضو هیات علمی دانشگاه امام رضا ع	Associate Professor	Bachelor
4	Mohammad hamed khan mohammadi	Department of accounting, damavand branch, islamic azad university ,damavand,iran	Associate Professor	Bachelor
5	Ali Najafi Moghadam	Faculty member of Islamic Azad University	Associate Professor	Bachelor
6	محمود موسوی شیری	دانشیار گروه حسابداری دانشگاه پیام نور	Prof	MastersDegree
7	مریم بخارائیان	دکترای حسابداری،واحد گرگان، دانشگاه آزاد اسلامی ،گرگان،ایران	Associate Professor	Bachelor
8	آرش نادریان	استادیار گروه حسابداری ، واحد علی آباد کتول،دانشگاه آزاد اسلامی،علی آباد کتول،ایران	Assistant Professor	Ph.D.
9	Yaghoub Aghdam Mazraeh	Department of Accounting and Finance, Faculty of Humanities, Islamic Azad University, sofian Branch, sofian, Iran	Assistant Professor	Ph.D.
10	Fatemeh Sarraf		Associate Professor	Ph.D.
11	Babak Jamshidinavid	Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran	Associate Professor	Bachelor
12	Shahrzad Seraj	Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran	Assistant Professor	Ph.D.
13	Moslem Peymany Foroushany	Department of Finance and Banking, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran	Associate Professor	Bachelor
14	Rasoul Baradaran Hasanzadeh	گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران	Associate Professor	Ph.D.
15	Reza Gholami Jamkarani	Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran	Associate Professor	Bachelor
16	Gholamreza Askarzadeh	Department of Financial Management, Islamic Azad University, Yazd Branch, Iran	Associate Professor	Bachelor
17	hamidreza kordlouie	Assistant professor and member Azad University Branch	Associate Professor	Bachelor
18	Sayyed Mohammad Reza Davoodi	Associate Professor, Department of Management, Dehaghan Branch, Islamic Azad University , Dehaghan, Iran	Associate Professor	Ph.D.
19	Afsaneh Soroushyar	Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.	Associate Professor	Ph.D.
20	Gholamreza Zomorodian	Department of Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran	Associate Professor	Bachelor
21	Mohammad Arabmazar yazdi	Management and accounting department, Shahid Beheshti university, Tehran, Iran	Prof	Ph.D.
22	حجت الله صادقی	دانشگاه یزد	Associate Professor	Bachelor
23	kaveh parandin	pnu	Assistant Professor	Bachelor
24	Majid zanjirdar	Department of Finance, Arak Branch, Islamic Azad University ,Arak, Iran	Associate Professor	Ph.D.
25	Zohreh Hajiha	Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran	Prof	Ph.D.
26	Ali Asghar Anvary Rostamy	Professor And Director of the Department of Technology Management Studies and Development, Tarbiat Modarres University, Tehran, Iran.	Prof	Ph.D.
27	َAsgar Pakmaram	Associate Professor of Accounting, IAU, Bonab Branch, Bonab, Iran	Associate Professor	Ph.D.
28	saeid aliahamdi	Department of Accounting, Isfahan (Khorasgan) Branch,Islamic Azad University, Isfahan, Iran	Associate Professor	Ph.D.
29	Akram Taftiyan	Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran	Associate Professor	Ph.D.
30	حسن ولیان	گروه مدیریت دانشگاه آزاد اسلامی واحد اصفهان	Prof	Ph.D.
31	Mohammad Ali Sari	Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran	Assistant Professor	Ph.D.
32	میلاد غلامی نژاد	گروه مدیریت، دانشگده علوم انسانی، مازندران، دانشگاه آزاد اسلامی، مازندران، ایران.	Prof	Ph.D.
33	vahid oskou	عضو هیئت علمی دانشگاه گنبد کاووس	Assistant Professor	Ph.D.
34	parviz saeidi	گروه مدیریت و حسابداری،واحد علی اباد کتول،دانشگاه آزاد اسلامی ، علی اباد کتول ،ایران.	Prof	Ph.D.
35	Mahdi Madanchi Zaj	Department of Financial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran	Assistant Professor	Ph.D.
36	مهدی مرادزاده فرد	دانشیار، گروه آموزشی حسابداری، واحد کرج ، دانشگاه آزاد اسلامی، کرج، ایران	Prof	MastersDegree
37	Mostafa Hashemi Tilehnouei	دانشگاه آزاد اسلامی واحد تهران شرق	Associate Professor	Bachelor
38	محمد عبدالهی کیوانی	استاد دانشگاه ازاد تهران شمال	Associate Professor	Bachelor
39	علی سعیدی	دانشیار دانشگاه آزاد واسلامی واحد تهران شمال	Prof	MastersDegree
40	جلال اسپوکه	هیات علمی - دانشگاه آزاد اسلامی واحد مهاباد	Assistant Professor	Bachelor
41	kaveh azinfar	استادیار ﮔﺮوه حسابداری داﻧﺸﮕﺎه آزاد بابل، اﻳﺮان	Assistant Professor	Ph.D.
42	Roya Darabi	Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran	Prof	Ph.D.
43	بهزاد پرویزی	مدرس گروه حسابداری، موسسه آموزش عالی ماد سنندج	Associate Professor	Bachelor
44	محسن هاشمی گهر	علوم انسانی،حسابداری،آزاد اسلامی،شهرقدس،تهران ،ایران	Associate Professor	Bachelor
45	ماریام یوخنه القیانی	گروه حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی، ارومیه، ایران	Assistant Professor	Bachelor
46	حسین ایزدی	عضو هیئت علمی دانشگاه آزاد اسلامی واحد اسلامشهر	Associate Professor	Bachelor
47	سید حسین نسل موسوی	استادیار حسابداری دانشگاه آزاد اسلامی، واحد قائمشهر	Associate Professor	Bachelor
48	Ali Laalbar	Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran	Assistant Professor	Ph.D.
49	Mohsen Imeni	.Associate Prof., Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran	Associate Professor	Ph.D.
50	Mohammad Hassani	استادیار حسابداری، گروه تحصیلات تکمیلی حسابداری و حسابرسی، دانشکده مدیریت، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران	Assistant Professor	Ph.D.
51	محمود لاری دشت بیاض	دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی، مشهد، ایران	Prof	MastersDegree
52	Reza Golami-Jamkarani	Associate Professor of Accounting Department, Qom Branch, Islamic Azad University, Qom, Iran	Associate Professor	Ph.D.
53	منوچهر خرمین	دانشجوی دکتری حسابداری و عضو باشگاه پژوهشگران جوان و نخبگان، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران	Assistant Professor	Bachelor
54	ایوب احمدی موسی آباد	گروه مدیریت، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.	Associate Professor	Bachelor
55	Hassan Chenari	دانشگاه آزاد اسلامی واحد کرج	Associate Professor	Ph.D.
56	reza mansourian	گروه حسابداری و مهندسی مالی، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران	Assistant Professor	Ph.D.
57	مهرداد قنبری		Associate Professor	Bachelor
58	مریم ابراهیمی	استادیار/موسسه عالی آموزش بانکداری،تهران،ایران	Assistant Professor	Ph.D.
59	ghodrat allah  barzegar	Accounting, Mazandaran University, Faculty of Economics and Administrative Sciences, Mazandaran, Babolsar	Assistant Professor	Ph.D.
60	نویدرضا نمازی	استادیار ، حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران.	Associate Professor	Bachelor
61	Mohsen Rashidi	دانشیار، حسابداری، دانشکده مدیریت و اقتصاد دانشگاه لرستان، خرم آباد، ایران.	Associate Professor	Ph.D.
62	اصغر کرمی	استادیار گروه حسابداری، واحد اسلامشهر، دانشگاه آزاد اسلامی، اسلامشهر، ایران	Associate Professor	Bachelor
63	Maryam Nouraei	Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran	Assistant Professor	Ph.D.
64	سجاد نقدی	گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران	Assistant Professor	Ph.D.
65	آرزو آقایی	گروه حسابداری دانشگاه آزاد اسلامی واحد نجف آباد،اصفهان،ایران	Associate Professor	Bachelor
66	Ghasem Ghasemi	Department of Accounting, Faculty of Management and Accounting, Sabzevar Branch, Islamic Azad University, Sabzevar, Iran.	Assistant Professor	Ph.D.
67	Seyyed Behshad Yassini	Ph.D. Student of ‘Science and Research Branch', Islamic Azad University, Tehran, Iran	Prof	Ph.D.
68	mojgan safa	Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran	Prof	Ph.D.
69	azar moslemi	Assistant Prof, Accounting Department, Khomein Branch, Islamic Azad University, Khomein, Iran	Assistant Professor	Ph.D.
70	tayebeh jamshidi	1. PhD Student in Accounting, Faculty of Social and Economic Sciences, Al-Zahra University, Tehran, Iran	Assistant Professor	Bachelor
71	Mostafa Sargolzaei	Department of Management and Accounting , University of Allameh Tabataba’i, Tehran. Iran	Associate Professor	Bachelor
72	Zahra Madahi	Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran	Assistant Professor	Ph.D.
73	Abdolrasoul Rahmanian Koushkaki	Department of Accounting, Payame Noor University , Tehran, Iran	Assistant Professor	Ph.D.
74	rahman saedi	Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran	Assistant Professor	Ph.D.
75	fatemeh samadi	Islamic Azad University Tehran shargh	Assistant Professor	Ph.D.
76	سعیده باباجانی محمدی		Prof	Ph.D.
77	Majid Davoodi Nasr	IAU Arak	Associate Professor	Bachelor
78	عبدالرضا اسعدی	دانشیار دانشگاه ازاداسلامی واحدنیشابور	Associate Professor	Bachelor
79	Hadi Saeidi	Department of accounting,shirvan Branch,Islamic Azad University,shirvan,Iran	Assistant Professor	Ph.D.
80	masoud taherinia	lu univ	Prof	Ph.D.
81	Hossein  Eslami Mofid Abadi	Department of Accounting and Management, Shahryar Branch, Islamic Azad University, Shahryar, Iran	Assistant Professor	Ph.D.
82	hamidreza izadi	- Assistant Professor of Department of Economics, Faculty of Management and Humanities, Chabahar Maritime University, izadi@cmu.ac.ir	Associate Professor	Bachelor
83	Ahmad Mohammadi	گروه حسابداری، دانشگاه غیر انتفاعی، پرندک، ایران	Assistant Professor	Ph.D.
84	rahmatolah azad	member faculty of babol branch	Prof	Ph.D.
85	Malektaj Maleki Oskouei	Department of Accounting, Management Faculty, NorthTehran Branch, Islamic Azad University, Tehran, Iran	Assistant Professor	Ph.D.
86	Mehdi Zolfaghari	IAU Some-e Sara	Associate Professor	Bachelor
87	Zohreh zivdar	Department of Accounting, Dolat Abad Branch,Islamic Azad University, Dolat Abad, Iran.	Associate Professor	Ph.D.
88	Meysam Doaei	department of Finance, Islamic Azad University, Esfarayen Branch, Esfarayen, Iran	Assistant Professor	Ph.D.
89	Vahid Bekhradi Nasab	Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran	Assistant Professor	Ph.D.
90	Reza Taghizadeh	Department of Accounting, Faculty of Economics, Management and Accounting, Yazd University, Yazd	Associate Professor	Bachelor
91	علی تقوی مقدم	استادیار،گروه حسابداری، واحد بجنورد، دانشگاه آزاد اسلامی، بجنورد، ایران.	Associate Professor	Bachelor
92	Mehdi Khorramabadi	Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran	Assistant Professor	Ph.D.
93	تست تست		Prof	Ph.D.
94	reza mirzakhani	dep	Associate Professor	Bachelor
95	آرش قربانی	گروه حسابداری دانشگاه آزاد اسلامی واحد بجنورد	Associate Professor	Bachelor
96	هانیه حکمت		Associate Professor	Bachelor
97	Roqaye Talebi	Department of Accounting, Islamic Azad University, Saveh, Iran.	Assistant Professor	Ph.D.
98	محمدرضا گل کانی		Associate Professor	Bachelor
99	محمود حق بجانب		Associate Professor	Bachelor
100	Mahdi Filsaraei	Assistant Professor, Department of Accounting, Hakim Toos Higher Education Institute Mashhad, Iran	Assistant Professor	Ph.D.
101	Mahdi Zamani Sabzi	Azad University of North Tehran	Associate Professor	Bachelor
102	اکرم بداقی		Associate Professor	Bachelor
103	پدرام عزیزی		Associate Professor	Bachelor
104	کعبه یعقوبی	موسسه آموزش عالی آل طه، تهران	Associate Professor	Bachelor
105	محسن صادقی		Associate Professor	Bachelor
106	سجاد نقدی		Associate Professor	Bachelor
107	مصطفی ایزدپور	هیئت علمی دانشگاه طلوع مهر قم	Assistant Professor	Ph.D.
108	Omid Mahdi Ebadati	Head, Department of Operation Management and Information Technology, Kharazmi University, Tehran	Prof	MastersDegree
109	وحید احمدیان		Associate Professor	Bachelor
110	Mohammad Mehdi Ashrafian Rahaghi	iranian university	Associate Professor	Ph.D.
111	zahra kohandel	Senior Expert in Securities and Exchange Organization of Iran	Associate Professor	Bachelor
112	Mohammad Osoolian	Assistant Professor, Department of Financial Management and Insurance, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.	Associate Professor	Bachelor
113	فاطمه میر	گروه حسابداری، واحد ایذه ، دانشگاه آزاداسلامی، خوزستان، ایران	Prof	Ph.D.
114	Alireza Fazlzadeh	Department of management-Faculty of management and Economics-University of Tabriz-Tabriz-Iran.	Associate Professor	Bachelor
115	Ommolbanin Dadar	هیات علمی واحد تهران جنوب	Assistant Professor	Ph.D.
116	neda nafari	Assistant Professor, Department of Public Administration, Faculty of Management and Humanities, Islamic Azad University, North Tehran Branch	Associate Professor	Bachelor
117	Hossein Rajabdorri	Ph.D. Candidate, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran	Assistant Professor	Bachelor
118	Nahid Maleki Nia		Assistant Professor	Ph.D.
119	jafar zarin	Department of Accounting, Faculty of Humanities, Islamic Azad University, Kermanshah Branch	Instructor	Ph.D.
120	nemat rostami mazouei	2Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran. .nrostami60@iauc.ac.ir	Assistant Professor	Ph.D.
121	Nima Osanlou	Assistant Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran	Assistant Professor	Ph.D.
122	Meysam Doaei	Assistant Professor, Department of Finance, Esfarayen Branch, Islamic Azad University, Esfarayen, Iran	Assistant Professor	Ph.D.
123	توحید کاظمی	کارشناس سازمان بورس و اوراق بهادار	Graduate	Ph.D.
124	younes abbasi	Department of Accounting, Faculty of Humanities, Payame Noor University of Kermanshah	Assistant Professor	Ph.D.
125	سید یوسف احدی سرکانی		Assistant Professor	Ph.D.
126	Seyed Yousef Ahadi Serkani	Faculty Member and Associate Professor, Department of Accounting, Islamic Azad University, Firoozkooh Branch, Iran	Associate Professor	Ph.D.
127	Shokoufeh ٍٍEtebar	Faculty of Management ,College of skills and entrepreneurship, Karaj Branch, Islamic Azad University, Karaj, Iran	Assistant Professor	Ph.D.
128	mohammadreza hoseinimasoom	گروه حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد بجنورد، بجنورد، ایران	Associate Professor	Bachelor
129	امیرعباس صاحبقرانی		Associate Professor	Bachelor
130	Ahmad Taheri		Instructor	MastersDegree
131	mohammad esmaeil ezazi	Assistant Professor, Faculty of Management and Economics, Sistan and Baluchestan University, Zahedan, Iran	Associate Professor	Bachelor
132	رضا حصارزاده	مدرس	Prof	Ph.D.
133	maryam ghadakforushan	PhD. Student of financial management, Faculty of Economics , Management and Accounting, yazd University, yazd, Iran.	Assistant Professor	Bachelor
134	Habibollah Nakhaei	گروه حسابداری، واحد بیرجند، دانشگاه آزاد اسلامی، بیرجند، ایران	Assistant Professor	Ph.D.
135	hamidreza vakilifard	Associate Professor Islamic Azad University, Science and Research Branch, Faculty of Management and Economics, Tehran, Iran (Corresponding Author)	Prof	MastersDegree
136	احمد گودرزی	استادیار و عضو هیئت علمی دانشگاه آزاد اسلامی واحد الکترونیکی	Associate Professor	Bachelor
137	سید حسام وقفی	عضو هیات علمی دانشگاه	Associate Professor	Bachelor
138	Saeed Rasfijani	Saeed Rasfijani Financial Management Student, Department of Management, College of Management and Accounting, Yadegar-e-Imam Khomeini (RAH) Shahre Rey Branch, Islamic Azad University, Tehran, Iran	Assistant Professor	Bachelor
139	Hosein Asgari Alouj	Assistant Professor, Department of Accounting, Bilesavar Branch, Islamic Azad University, Bilesavar, Iran	Assistant Professor	Ph.D.
140	Saeed Pakdelan	PhD in Accounting, University of Mazandaran and Assistant Professor, Department of Accounting, Shandiz Non-Profit Higher Education Institute, Mashhad (Corresponding Author).	Associate Professor	Bachelor
141	Kazem Dehnad	islamic azad university esfarayen	Graduate	Ph.D.
142	عباس قدرتی زوارم	دانشجوی دکتری گروه حسابداری، واحد بابل، دانشگاه آزاد اسلامی، بابل، ایران	Assistant Professor	Bachelor
143	احمد یعقوب نژاد		Prof	MastersDegree
144	nadi Alizadeh	هیات علمی دانشگاه آزاد اسلامی محمودآباد	Assistant Professor	Ph.D.
145	زینب رضائی	استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد شوشتر، شوشتر، ایران.	Associate Professor	Bachelor
146	Mohammad Tohidi	Finance department, Imam Sadiq University	Associate Professor	Bachelor
147	ابوالفضل فرزی	گروه	Associate Professor	Bachelor
148	Farzaneh Hashemloo	دانشجو	Assistant Professor	Bachelor
149	احمد ناطق گلستان	گروه مدیریت و حسابداری، واحد مشهد، دانشگاه جزاد اسالمی، مشهد، ایران.	Assistant Professor	Ph.D.
150	Fazel Mohammadi Noodeh	Assistant Professor of Management, Lahijan Branch, Islamic Azad University, Lahijan, Iran	Prof	Ph.D.
151	حمیدرضا کوشا	استادیار گزوه نهندسی صنایع، دانشگاه فردوسی مشهد	Prof	Ph.D.
152	Gharibeh Esmaili kia	Ilam university	Associate Professor	Bachelor
153	Sohrab Osta	Department of Accounting, Ilam university, Ilam, Iran	Associate Professor	Bachelor
154	Mohammad Kazemi	Department of Industrial Engineering, Birjand University of Technology, Birjand, Iran	Associate Professor	Bachelor
155	حسن حکیمیان		Associate Professor	Bachelor
156	Alireza Zamanpour	Department of Accounting and Management,Eslam shahr University, Eslam shahr, Iran	Prof	Ph.D.
157	Mahnaz Rabiei	معاون پژوهشی دانشگاه آزاد واحد الکترونیکی	Associate Professor	Bachelor
158	محمدعلی بیداری		Associate Professor	Bachelor
159	amir Etesami	iran tehran	Assistant Professor	Bachelor
160	davood yusefand	Department of Accounting, Non-Profit University, Parandak, Iran	Associate Professor	Bachelor
161	Negar Khosravipour	Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Center Tehran Branch, Islamic Azad University, Tehran, Iran.	Assistant Professor	Ph.D.
162	Seyyed Ali Nabavi Chashmi		Prof	MastersDegree
163	محمد علیپور	گروه حسابداری، واحد خلخال، دانشگاه آزاد اسلامی، خلخال، ایران.	Associate Professor	Bachelor
164	Mohammad Reza Pourali	Associate Professor of Accounting, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran	Associate Professor	MastersDegree
165	آبتین بوستانی		Associate Professor	Bachelor
166	Mehdi Heidari	faculty member/ Urmia university	Associate Professor	Ph.D.
167	فریدون اوحدی	استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد کرج، البرز، ایران	Associate Professor	Bachelor
168	سید مصطفی علوی	گروه حسابداری دانشگاه بین المللی امام خمینی قزوین(ره)	Associate Professor	Bachelor
169	alireza maetoofi	Assistant Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan,	Associate Professor	Bachelor
170	Shekoufeh Nekoueizadeh	Department of Accounting, Firozabad Branch, Islamic Azad University, Firozabad, Iran	Assistant Professor	Ph.D.
171	Bahareh Banitalebi Dehkordi	Associate Professor of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran	Associate Professor	Ph.D.