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