Author Index

A

Abadi hendijani.Iman Evaluation of environmental functions in capital market companies [ Vol.16, Issue 63 - Autumn Year 1403]
Abdoli.Mohammadreza Typology and Expansion of Shadow Accounting Theory in the Functions of Capital Market Companies [ Vol.16, Issue 64 - Winter Year 1403]
Amiri.Ali Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange [ Vol.16, Issue 64 - Winter Year 1403]
Azimi Yancheshme.Majid The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals [ Vol.16, Issue 64 - Winter Year 1403]

B

Badiei.Hossein The Model for Contributing Factors to FinTech Implementation in Banking System of the Country Using the Blended Approach [ Vol.16, Issue 61 - Spring Year 1403]
bahri.jamal Pattern of Behavioral Risk Control of Investors in the Iranian Capital Market [ Vol.16, Issue 63 - Autumn Year 1403]
Bakhshian.Asal Providing a model to measure the credibility of auditors [ Vol.16, Issue 63 - Autumn Year 1403]
Banimahd.Bahman The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting [ Vol.16, Issue 61 - Spring Year 1403]
Baramzadeh.Ebrahim The effect of deviation from industry norms on audit fees with the moderating role of auditor characteristics [ Vol.16, Issue 64 - Winter Year 1403]
beshkoh.Mehdy Designing and Validating the Structural Model of Factors Affecting Risk Appetite Based on the Grounded Theory Paradigm [ Vol.16, Issue 62 - Summer Year 1403]
Blue.Ghasem Costs of Mandatory Audit firm Rotation: Evidence from Audit Fees and Audit Timeliness [ Vol.16, Issue 62 - Summer Year 1403]

D

Darabi.Roya The Model for Contributing Factors to FinTech Implementation in Banking System of the Country Using the Blended Approach [ Vol.16, Issue 61 - Spring Year 1403]
Dasineh.Mehdi Presenting a model to identify factors affecting financial reporting quality in the public sector (Study case, healthcare department) [ Vol.16, Issue 63 - Autumn Year 1403]
Dastgir.Mohsen The Effect of Financial Literacy on Behavioral Biases of Representiveness and Anchoring and Analyzing their Effect on the Performance of Investors in the Tehran Stock Exchange using Non-Parametric Models of Structural Equations [ Vol.16, Issue 62 - Summer Year 1403]
ddddd.dddddd Earnings Management Model by Using Deferred Tax Asset and Deferred Tax Liability Strategies [ Vol.16, Issue 61 - Spring Year 1403]
dianati dalami.zahra Investigating the Effect of Cognitive Styles on Auditors'Ability to Detect Fraud [ Vol.16, Issue 62 - Summer Year 1403]

E

Eftekharifar.Siavash The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals [ Vol.16, Issue 64 - Winter Year 1403]

F

Faghani Makrani.Khosro The Model to Identify the Effect of Spiritual Intelligence on Emotional Intelligence and Behavioral Tendencies Based on Personal Judgment to Improve the Decision-Making Process of Investors [ Vol.16, Issue 61 - Spring Year 1403]
Faghani Makranin.Khosro The Model to Identify the Effect of Spiritual Intelligence on Emotional Intelligence and Behavioral Tendencies Based on Personal Judgment to Improve the Decision-Making Process of Investors [ Vol.16, Issue 61 - Spring Year 1403]
fallah.mirfeiz The Effect of Financial Corruption, Economic Freedom, Laws and Regulations and Transparency on the Profitability of Banks Accepted in the Capital Market of Iran [ Vol.16, Issue 64 - Winter Year 1403]
Farhadi.Maryam The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals [ Vol.16, Issue 64 - Winter Year 1403]

G

Gholami Jamkarani.Reza Investigating the Effect of Cognitive Styles on Auditors'Ability to Detect Fraud [ Vol.16, Issue 62 - Summer Year 1403]
givaki.Ebrahim Provide a Model of Aural Accounting and Appraisal its Dimensions [ Vol.16, Issue 61 - Spring Year 1403]
gorjizadeh.davod The effect of organizational culture on the accounting information system and operational performance of companies admitted to the Tehran Stock Exchange [ Vol.16, Issue 63 - Autumn Year 1403]

H

hajipour.mitra The effect of organizational culture on the accounting information system and operational performance of companies admitted to the Tehran Stock Exchange [ Vol.16, Issue 63 - Autumn Year 1403]
Hirani.Forough Providing a model to measure the credibility of auditors [ Vol.16, Issue 63 - Autumn Year 1403]
Hosseini Aghdaei.Somayeh The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view [ Vol.16, Issue 64 - Winter Year 1403]

J

Joodaki.Mohammad The impact of Abnormal Organizational Risk Management on Corporate Social Responsibility: The combined moderating role of CEO Overconfidence and Real Earnings Management [ Vol.16, Issue 63 - Autumn Year 1403]

K

Kazemi.Hossein Designing and Validating the Structural Model of Factors Affecting Risk Appetite Based on the Grounded Theory Paradigm [ Vol.16, Issue 62 - Summer Year 1403]
Keyghobadi.Amirreza Explaining the effect of financial default on the anomaly in reported earnings [ Vol.16, Issue 62 - Summer Year 1403]
Khirolahi.Farshid The Relationship between Budget Strategies and Social Justice with an Emphasis on Generational Accounting [ Vol.16, Issue 61 - Spring Year 1403]
Khosravipour.Negar Optimizing the investment portfolio using cumulative prospect theory based on elliptic two-point distribution [ Vol.16, Issue 63 - Autumn Year 1403]
Kiani.Ali Investigating the Effect of Accounting Comparability on Financial Reporting Quality and Tax Avoidance [ Vol.16, Issue 61 - Spring Year 1403]

L

Lalbar.Ali Provide a Model of Aural Accounting and Appraisal its Dimensions [ Vol.16, Issue 61 - Spring Year 1403]

M

Majidi Yazdi,.Mostafa Typology and Expansion of Shadow Accounting Theory in the Functions of Capital Market Companies [ Vol.16, Issue 64 - Winter Year 1403]
Mehrazeen.Ali Reza Determining and prioritizing the components of voluntary disclosure to reduce asymmetry using heuristic factor analysis and structural equation modeling [ Vol.16, Issue 62 - Summer Year 1403]
moghadasi.setareh Modeling the Decision Making of Investors with Financial Intelligence Based on Behavioral Biases Using the Grounded Method [ Vol.16, Issue 64 - Winter Year 1403]
Mohamadi.Saman Study of the effect of business strategy on transactions with business affiliates [ Vol.16, Issue 63 - Autumn Year 1403]
Mohammadi.Farideh The Model for Contributing Factors to FinTech Implementation in Banking System of the Country Using the Blended Approach [ Vol.16, Issue 61 - Spring Year 1403]
Mohseni.Abdolreza Providing a framework for the development of auditors' mindfulness [ Vol.16, Issue 64 - Winter Year 1403]
Molaei.Mahnam Evaluation of environmental functions in capital market companies [ Vol.16, Issue 63 - Autumn Year 1403]
moradi. majid The effect of organizational culture on the accounting information system and operational performance of companies admitted to the Tehran Stock Exchange [ Vol.16, Issue 63 - Autumn Year 1403]
Muhammadi Mehr.Javad Investigating the relationship between Integrated Report Quality and earnings forecasting bias and Share Price Informativeness [ Vol.16, Issue 61 - Spring Year 1403]

N

Nonahal Nahr.Aliakbar Earnings management, Audit fees and abnormal tone of language in managers' reports [ Vol.16, Issue 64 - Winter Year 1403]
Nouri.Ali Provide a Model of Aural Accounting and Appraisal its Dimensions [ Vol.16, Issue 61 - Spring Year 1403]

P

pajoohi.mohammadreza The Impact of the Risk Committee on the Quality Financial Reporting and Auditing Fees [ Vol.16, Issue 61 - Spring Year 1403]
Pakmaram.ْAsgar Pattern of Behavioral Risk Control of Investors in the Iranian Capital Market [ Vol.16, Issue 63 - Autumn Year 1403]
parandin.kaveh The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view [ Vol.16, Issue 64 - Winter Year 1403]
Piri Sagharloo.Mahdi Evaluation of the comprehensive financial system of Tehran municipality [ Vol.16, Issue 64 - Winter Year 1403]
Pouryousof.Azam Earnings management, Audit fees and abnormal tone of language in managers' reports [ Vol.16, Issue 64 - Winter Year 1403]
Pourzamani.Zahra Professional doubt, dimensions of individual creativity and auditors' judgment [ Vol.16, Issue 63 - Autumn Year 1403]

R

Rad.Mehdi Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange [ Vol.16, Issue 64 - Winter Year 1403]
Rahimi.Alireza Investigating the Effect of Accounting Comparability on Financial Reporting Quality and Tax Avoidance [ Vol.16, Issue 61 - Spring Year 1403]
Rahnamay Roodposhti.Fereydoon Investigating the Effect of Cognitive Styles on Auditors'Ability to Detect Fraud [ Vol.16, Issue 62 - Summer Year 1403]
Rakhsha.Seyed Hamidreza Modeling and Experimental Test of the Effects of the Quality Components of Management Accounting Information on the Tax Risk of Tehran Stock Exchange Firms [ Vol.16, Issue 62 - Summer Year 1403]
Ranjar.Mohammad Hussein Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange [ Vol.16, Issue 64 - Winter Year 1403]
Rasoulkhani.Mohammad Bagher Costs of Mandatory Audit firm Rotation: Evidence from Audit Fees and Audit Timeliness [ Vol.16, Issue 62 - Summer Year 1403]
Rekabdar.Ghasem The effect of deviation from industry norms on audit fees with the moderating role of auditor characteristics [ Vol.16, Issue 64 - Winter Year 1403]
Roshangarzadeh.Amin The Effect of Financial Literacy on Behavioral Biases of Representiveness and Anchoring and Analyzing their Effect on the Performance of Investors in the Tehran Stock Exchange using Non-Parametric Models of Structural Equations [ Vol.16, Issue 62 - Summer Year 1403]

S

Sadeqi.Mohsen The moderating effect of serial correlation of changes in operating cash flow on the relationship between operating cash flow and accruals [ Vol.16, Issue 64 - Winter Year 1403]
saedi.rahman The Effect of Financial Literacy on Behavioral Biases of Representiveness and Anchoring and Analyzing their Effect on the Performance of Investors in the Tehran Stock Exchange using Non-Parametric Models of Structural Equations [ Vol.16, Issue 62 - Summer Year 1403]
Safdarian.Leila Evaluation of environmental functions in capital market companies [ Vol.16, Issue 63 - Autumn Year 1403]
saghafi.mahdi Earnings management, Audit fees and abnormal tone of language in managers' reports [ Vol.16, Issue 64 - Winter Year 1403]
Salari.Hojataollah Evaluating the role of the business environment on the possibility of financial statements fraud of listed companies of stock exchange [ Vol.16, Issue 64 - Winter Year 1403]
sameti.majid The Role of Financial Uncertainty Shocks, Fama French Five Factor Model and Momentum in the Capital Market and Its Effects on Stock Returns [ Vol.16, Issue 61 - Spring Year 1403]
Shahabi Rad.Ehtsham The Model to Identify the Effect of Spiritual Intelligence on Emotional Intelligence and Behavioral Tendencies Based on Personal Judgment to Improve the Decision-Making Process of Investors [ Vol.16, Issue 61 - Spring Year 1403]
Shahri.Maryam Typology and Expansion of Shadow Accounting Theory in the Functions of Capital Market Companies [ Vol.16, Issue 64 - Winter Year 1403]
Shams.Amir Determining and prioritizing the components of voluntary disclosure to reduce asymmetry using heuristic factor analysis and structural equation modeling [ Vol.16, Issue 62 - Summer Year 1403]
sharifi renani.hosein The Role of Financial Uncertainty Shocks, Fama French Five Factor Model and Momentum in the Capital Market and Its Effects on Stock Returns [ Vol.16, Issue 61 - Spring Year 1403]
shirmardi.seyedeh narjes The Role of Financial Uncertainty Shocks, Fama French Five Factor Model and Momentum in the Capital Market and Its Effects on Stock Returns [ Vol.16, Issue 61 - Spring Year 1403]
shirzadi.yasser The performance of corporate social responsibility based on strengths and weaknesses and the Profit and loss Items Classification Shifting: Opportunistic view versus ethical view [ Vol.16, Issue 64 - Winter Year 1403]

T

Taftiyan.Akram Providing a model to measure the credibility of auditors [ Vol.16, Issue 63 - Autumn Year 1403]
Talebi.Roqaye Analysis of stock returns response to non-systematic risk torque measurement models with a simultaneous role of arbitrage constraints and limited investor [ Vol.16, Issue 62 - Summer Year 1403]
Tavasoli.Vahid Earnings Management Model by Using Deferred Tax Asset and Deferred Tax Liability Strategies [ Vol.16, Issue 61 - Spring Year 1403]

V

Vahdani.Muhammad Investigating the relationship between Integrated Report Quality and earnings forecasting bias and Share Price Informativeness [ Vol.16, Issue 61 - Spring Year 1403]

Y

yaghobi.nourmohammad Presenting an Investment Decision Model and Solving The Problem of Emotional Behavior of Novice Investors in Tehran Stock Exchange [ Vol.16, Issue 62 - Summer Year 1403]
Yazdi.Zeynab The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting [ Vol.16, Issue 61 - Spring Year 1403]

Z

zare.azim The Effect of Financial Corruption, Economic Freedom, Laws and Regulations and Transparency on the Profitability of Banks Accepted in the Capital Market of Iran [ Vol.16, Issue 64 - Winter Year 1403]
Zomorodian.Gholamreza The Effect of Financial Corruption, Economic Freedom, Laws and Regulations and Transparency on the Profitability of Banks Accepted in the Capital Market of Iran [ Vol.16, Issue 64 - Winter Year 1403]