Author Index

Abdollahi.Sevda The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs [ Vol.2, Issue 4 - Winter Year 1403]
Ahmadi Farsani.Farshid Investigating the effect of board gender diversity on the relationship between managers' overconfidence and corporate financing in companies listed on the Tehran Stock Exchange [ Vol.2, Issue 3 - Autumn Year 1403]
alizadeh.abas Behavioral model of profit management based on environmental factors and implicit knowledge of managers [ Vol.2, Issue 3 - Autumn Year 1403]

Badavar Nahandi.Younes The relationship between audit committee characteristics and abnormal audit fees with an emphasis on agency costs [ Vol.2, Issue 4 - Winter Year 1403]
Bagheri Kahkesh.Mousa The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator [ Vol.2, Issue 3 - Autumn Year 1403]
Baharloo.Roholla Investigating the impact of environmental, social and governance factors on the company's financial performance with the moderating role of audit quality [ Vol.2, Issue 4 - Winter Year 1403]
bahrisales.jamal Behavioral model of profit management based on environmental factors and implicit knowledge of managers [ Vol.2, Issue 3 - Autumn Year 1403]
bana.morteza The effect of the creation and development of controls on the performance of accountants, the moderating role of repetitive tasks and the willingness of accountants [ Vol.2, Issue 1 - Spring Year 1403]

Darogheh Hazrati.Fatemeh The impact of social responsibility on the stock returns of companies listed on the Tehran Stock Exchange in the period of Covid-19 [ Vol.2, Issue 3 - Autumn Year 1403]
Davarzani.Maryam The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic [ Vol.2, Issue 3 - Autumn Year 1403]

Ebrahimi.Shohre The effect of managerial ability on the relationship between credit risk and liquidity risk with the probability of bank default [ Vol.2, Issue 2 - Summer Year 1403]

Fathi Skandar.Ehsan The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator [ Vol.2, Issue 3 - Autumn Year 1403]
Filsaraei.Mahdi Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance [ Vol.2, Issue 1 - Spring Year 1403]

Ghasemi.Ghasem Female directors, financial reporting quality and audit fees [ Vol.2, Issue 2 - Summer Year 1403]

Hamzah.Mohammad Reza Investigating the effect of managers' narcissism and overconfidence on the comparability of financial reports [ Vol.2, Issue 1 - Spring Year 1403]
Hassani.Mohammad The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic [ Vol.2, Issue 3 - Autumn Year 1403]

Kavianifard.Hashem The moderating role of CEO power in the relationship between capital structure and firm performance [ Vol.2, Issue 4 - Winter Year 1403]
Kazemi.Om Kolsoum Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City) [ Vol.2, Issue 2 - Summer Year 1403]
Kermani.Ehsan Investigating earnings reduction and misclassification of costs in the income statement of companies listed on the Tehran Stock Exchange [ Vol.2, Issue 4 - Winter Year 1403]
khaleghi mohamadi.shohreh Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism [ Vol.2, Issue 1 - Spring Year 1403]
khoshnodan.Mohammad Investigating the relationship between managing director's marital status and the efficiency of company capital allocation [ Vol.2, Issue 4 - Winter Year 1403]
Khoshrou.Aref Explaining the pattern of financial reporting challenges of the country's public sector [ Vol.2, Issue 2 - Summer Year 1403]
Kiamehr.Mohammad The effect of cost management control system and cost efficiency on organizational performance [ Vol.2, Issue 1 - Spring Year 1403]
Kiamehr.Mohammad Investigating earnings reduction and misclassification of costs in the income statement of companies listed on the Tehran Stock Exchange [ Vol.2, Issue 4 - Winter Year 1403]

Mahmoudi.Mosa The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator [ Vol.2, Issue 3 - Autumn Year 1403]
Maleki Oskouei.Malektaj The impact of audit quality on the relationship between earnings management and financial performance of companies during the COVID-19 pandemic [ Vol.2, Issue 3 - Autumn Year 1403]
Mirani anarmarzi.Ehsan Identifying and prioritizing factors affecting the tax evasion of real taxpayers (case study: Nour City) [ Vol.2, Issue 2 - Summer Year 1403]
Mirzaei.Alireza The moderating role of CEO power in the relationship between capital structure and firm performance [ Vol.2, Issue 4 - Winter Year 1403]
mohamadi.mohamad Examining the relationship between institutional investor inattention, accruals quality and conditional conservatism [ Vol.2, Issue 1 - Spring Year 1403]
Mosavi.Seyede Zahra The effect of cost management control system and cost efficiency on organizational performance [ Vol.2, Issue 1 - Spring Year 1403]

Pakmaram.ْAsgar Behavioral model of profit management based on environmental factors and implicit knowledge of managers [ Vol.2, Issue 3 - Autumn Year 1403]

Safaei.Reza Investigating the effect of the auditor’s turnover intentions on audit quality, unethical decisions and audit performance [ Vol.2, Issue 1 - Spring Year 1403]
Salehi.Allah Karam The audit committee effectiveness and the firm operational efficiency: ownership structures as a moderator [ Vol.2, Issue 3 - Autumn Year 1403]
Sari.Mohammad Ali Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay [ Vol.2, Issue 1 - Spring Year 1403]
Seraj.Shahrzad Investigating the effect of managers' narcissism and overconfidence on the comparability of financial reports [ Vol.2, Issue 1 - Spring Year 1403]
Seraj.Shahrzad Investigating the relationship between managing director's marital status and the efficiency of company capital allocation [ Vol.2, Issue 4 - Winter Year 1403]
Shaabani.Zahra The relationship between big accounting data in forensic accounting practice and education [ Vol.2, Issue 2 - Summer Year 1403]
Shahmoradi.Nasim The effect of the creation and development of controls on the performance of accountants, the moderating role of repetitive tasks and the willingness of accountants [ Vol.2, Issue 1 - Spring Year 1403]
Sotudeh.Reza Explaining the pattern of financial reporting challenges of the country's public sector [ Vol.2, Issue 2 - Summer Year 1403]

Taftiyan.Akram Bilateral relationship between level of mandatory disclosure and market-based performance in the firms listed on the Tehran Stock Exchange [ Vol.2, Issue 3 - Autumn Year 1403]
Trabi Dehkordi.Parwane Investigating the effect of board gender diversity on the relationship between managers' overconfidence and corporate financing in companies listed on the Tehran Stock Exchange [ Vol.2, Issue 3 - Autumn Year 1403]

Zandi.Anahita Investigating the relationship between the failure of financial statement audits and the contagion effect of audit quality reduction [ Vol.2, Issue 2 - Summer Year 1403]
Zandi.Anahita The impact of corporate digital transformation on audit efficiency considering the role of audit firm competence [ Vol.2, Issue 4 - Winter Year 1403]