Author Index

A

Alizadegan.Leila An Analysis of Auditors Capability on Fraud Detection Using the Planned Behavior Theory Perspective: the Impact of Auditors Experience and Personality Type with Respect to the Role of Professional Skepticism [ Vol.15, Issue 57 - Spring Year 1402]
Amri-Asrami.Mohammad Performance Quality, Stock Returns and Idiosyncratic Volatility [ Vol.15, Issue 59 - Autumn Year 1402]
Ansari.Zinat Prediction of Firm's Life cycle and Financial Performance Appraisal using Decision trees Algorithm and Multi-criteria Decision-making Techniques [ Vol.15, Issue 57 - Spring Year 1402]
Arabmazar yazdi.Mohammad Application of Text Mining Techniques in Analyzing the Topic Flow of Papers Published in Iranian Accounting Journals [ Vol.15, Issue 58 - Summer Year 1402]
arabzadeh.meysam Ownership Structure, Political Uncertainty, and Asymmetric Cost Behavior [ Vol.15, Issue 59 - Autumn Year 1402]
Araei.Vahid Decision Making and Policy Influenced by Audit Committee Recommendations and Characteristics [ Vol.15, Issue 59 - Autumn Year 1402]
azad.rahmatolah The Effect of Ownership Management on the Ratio of Short and Long Term Debts [ Vol.15, Issue 59 - Autumn Year 1402]
azinfar.kaveh Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements [ Vol.15, Issue 57 - Spring Year 1402]

B

Bagheri.Elahe The Effect of Auditor Selection on the quality of Financial Reporting [ Vol.15, Issue 60 - Winter Year 1402]
Bahramzehi.Rahman Identify and Rank the Impact of Accounting on Social Factors [ Vol.15, Issue 59 - Autumn Year 1402]

D

dadashi.Iman Evaluating the Effect of Content of Inflation Accounting Information in Comparison with Historical Information in Designing Bankruptcy Prediction Models Based on Traditional and Meta-Innovative Approaches [ Vol.15, Issue 59 - Autumn Year 1402]
Damankeshideh.Marjan The Impact of Macroeconomic Indicators on Stock Returns Fluctuations [ Vol.15, Issue 59 - Autumn Year 1402]
Darabi.Roya Detection of Factors Affecting the Ranking of Auditing Firms [ Vol.15, Issue 57 - Spring Year 1402]
Dehghani Ashkezari.mohammadmahdi Culture and Ethical Decision-Making Components of Certified Public Accountants: The Mediating Role of Individual Risk-Taking [ Vol.15, Issue 59 - Autumn Year 1402]
Delbary ragheb.Mohsen Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs [ Vol.15, Issue 57 - Spring Year 1402]

E

EBRAHIMI.SAEID Ownership Structure, Political Uncertainty, and Asymmetric Cost Behavior [ Vol.15, Issue 59 - Autumn Year 1402]
Enayat Sarkhosh.Laleh Activity-based Costing in Health Chain based on Human Resource Stimuli Using Fuzzy Technique [ Vol.15, Issue 59 - Autumn Year 1402]
Esmaeilzadeh Magharri.ali Independent Audit Quality Modle by Emphasizing on Meeting Stakeholders’ Needs [ Vol.15, Issue 57 - Spring Year 1402]
Ezadpur.Mostafa Ownership Structure, Political Uncertainty, and Asymmetric Cost Behavior [ Vol.15, Issue 59 - Autumn Year 1402]

F

Faraji.Omid Ownership Structure, Political Uncertainty, and Asymmetric Cost Behavior [ Vol.15, Issue 59 - Autumn Year 1402]
Farsadamanollahi.Gholamreza Activity-based Costing in Health Chain based on Human Resource Stimuli Using Fuzzy Technique [ Vol.15, Issue 59 - Autumn Year 1402]
Fathi.Zadallah Presenting a Model for Financial Disorder Index with Emphasis on Financial Risk [ Vol.15, Issue 58 - Summer Year 1402]

G

garkaz.mansour Formulate and Explain the Model of Effective Factors of Integrated Reporting [ Vol.15, Issue 58 - Summer Year 1402]
Ghannad.Mostafa Application of Text Mining Techniques in Analyzing the Topic Flow of Papers Published in Iranian Accounting Journals [ Vol.15, Issue 58 - Summer Year 1402]
Gholami Jamkarani.Reza The Effect of Factors Resulting from the Political-economic Structure of the Country on the Stickiness of Companies' Costs [ Vol.15, Issue 57 - Spring Year 1402]
Gholami-Jamkarani.Reza Sociological Analysis of Accounting Theories [ Vol.15, Issue 58 - Summer Year 1402]
gholamnia roshan.hamid reza Discretionary Accrual Anomalies, R&D Costs, PTH Returns and Q-factor Model [ Vol.15, Issue 57 - Spring Year 1402]

H

Hajiha.Zohreh Identify and Rank the Impact of Accounting on Social Factors [ Vol.15, Issue 59 - Autumn Year 1402]
Hanifi.Farhad Presenting a Model for Financial Disorder Index with Emphasis on Financial Risk [ Vol.15, Issue 58 - Summer Year 1402]
Hashemi Pour Nasri.zahra The Effect of Factors Resulting from the Political-economic Structure of the Country on the Stickiness of Companies' Costs [ Vol.15, Issue 57 - Spring Year 1402]
heidari haratemeh.mostafa Decision Making and Policy Influenced by Audit Committee Recommendations and Characteristics [ Vol.15, Issue 59 - Autumn Year 1402]

I

Imeni.Mohsen An Analysis of Auditors Capability on Fraud Detection Using the Planned Behavior Theory Perspective: the Impact of Auditors Experience and Personality Type with Respect to the Role of Professional Skepticism [ Vol.15, Issue 57 - Spring Year 1402]

J

Jafaripour.Meisam The Effect of Auditor Selection on the quality of Financial Reporting [ Vol.15, Issue 60 - Winter Year 1402]
Janani.Mohammad Hassan Application of Market Timing Theory and Nonlinear Relation of Revised Pecking Order Theory to Corporate Capital Structure [ Vol.15, Issue 60 - Winter Year 1402]

K

Khani.Reza Prediction of Firm's Life cycle and Financial Performance Appraisal using Decision trees Algorithm and Multi-criteria Decision-making Techniques [ Vol.15, Issue 57 - Spring Year 1402]
Khosravipour.Negar Investigating the Asymmetric Effect of Deviation from Target Leverage and Asset Turnover on the Optimal Capital Structure Adjustment Speed [ Vol.15, Issue 57 - Spring Year 1402]

M

Madahi.Zahra Sociological Analysis of Accounting Theories [ Vol.15, Issue 58 - Summer Year 1402]
maetoofi.alireza Formulate and Explain the Model of Effective Factors of Integrated Reporting [ Vol.15, Issue 58 - Summer Year 1402]
Mansouri.Fatemeh The Effect of Factors Resulting from the Political-economic Structure of the Country on the Stickiness of Companies' Costs [ Vol.15, Issue 57 - Spring Year 1402]
mashayekh.shahnaz Managerial over Confidence, Corporate Social Responsibility Activities, Corporate Performance and Financial Constraints [ Vol.15, Issue 60 - Winter Year 1402]
Mohaghegh.Arefeh Designing a Structural Model of Indigenous Factors Affecting Behavioral Management Accounting [ Vol.15, Issue 60 - Winter Year 1402]
Mohammad beigi.Erfan Culture and Ethical Decision-Making Components of Certified Public Accountants: The Mediating Role of Individual Risk-Taking [ Vol.15, Issue 59 - Autumn Year 1402]
Mohammad Rezaee.Fakhroddin Ownership Structure, Political Uncertainty, and Asymmetric Cost Behavior [ Vol.15, Issue 59 - Autumn Year 1402]

N

Nabavi Chashmie.Seyyed Ali Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements [ Vol.15, Issue 57 - Spring Year 1402]
NazariPour.Mohammad The Effects of Accountants' Perceptions of Ethical Climate Fit on their Organizational Attitudes: Social-Cognitive Theory [ Vol.15, Issue 58 - Summer Year 1402]

P

parvazimoghadam.mohamadreza Internationalization with a Networking Approach Is an Efficient Approach in the Development of Food Industry Businesses [ Vol.15, Issue 60 - Winter Year 1402]
Piri Sagharloo.Mahdi Major Components Affecting the Development of Accounting Education in Iranian Universities [ Vol.15, Issue 58 - Summer Year 1402]

R

Rastegari rad.Yaser The Effect of Ownership Management on the Ratio of Short and Long Term Debts [ Vol.15, Issue 59 - Autumn Year 1402]

S

Safa.Mozhgan The Effect of Factors Resulting from the Political-economic Structure of the Country on the Stickiness of Companies' Costs [ Vol.15, Issue 57 - Spring Year 1402]
salehi vaziri.seed mohsen Comparability of Accounting, Quality of Financial Reporting and Pricing Efficiency of Optional Accruals [ Vol.15, Issue 60 - Winter Year 1402]
sam daliri.behnam Explaining the Promoting and Inhibiting Social Components of Companies to Improve the Quality of Financial Statements [ Vol.15, Issue 57 - Spring Year 1402]
Samadi.Mahmood An Analysis of Auditors Capability on Fraud Detection Using the Planned Behavior Theory Perspective: the Impact of Auditors Experience and Personality Type with Respect to the Role of Professional Skepticism [ Vol.15, Issue 57 - Spring Year 1402]
Samari.Davood Internationalization with a Networking Approach Is an Efficient Approach in the Development of Food Industry Businesses [ Vol.15, Issue 60 - Winter Year 1402]
Shaghaghi.Mohadeseh Managerial over Confidence, Corporate Social Responsibility Activities, Corporate Performance and Financial Constraints [ Vol.15, Issue 60 - Winter Year 1402]
Shahbakhsh.Mahmoud Auditor Opinion Shopping and Related Party Transactions: Evidence of Tehran Stock Exchange [ Vol.15, Issue 58 - Summer Year 1402]
Shahmoradi.Mohsen Presenting a Model for Financial Disorder Index with Emphasis on Financial Risk [ Vol.15, Issue 58 - Summer Year 1402]

T

talebniya.ghodratalah Investigating the Relationship between VAT and Consistency of Procedure, Uniformity and Substance over Form of Accounting Information [ Vol.15, Issue 59 - Autumn Year 1402]

Y

yaghoobnazhad.ahmad Modelling the Determinants of Formation of Informal Companies in Iran Tax System [ Vol.15, Issue 58 - Summer Year 1402]
Yazdani.Farshid Designing a Structural Model of Indigenous Factors Affecting Behavioral Management Accounting [ Vol.15, Issue 60 - Winter Year 1402]
yousefnezhad.sadegh Explaining the Pattern of Measuring the Environmental Uncertainty and Its Effect on the Fluctuation of Companies' Financial Characteristics [ Vol.15, Issue 60 - Winter Year 1402]

Z

zakizadeh.babak The Effects of Accountants' Perceptions of Ethical Climate Fit on their Organizational Attitudes: Social-Cognitive Theory [ Vol.15, Issue 58 - Summer Year 1402]
zanjirdar.Majid Sociological Analysis of Accounting Theories [ Vol.15, Issue 58 - Summer Year 1402]