Author Index

A

a.a The effect of the corporate governance system on the specific risk of stock fluctuations based on the asset pricing model: Evidence from linear and non-linear regression. [ Vol.2, Issue 5 - Autumn Year 1402]
Abbasi Astamal.Mohammadraza The effect of Corporate Governance System Factors on Business unit Research and Development Expenses with emphasis on Economic Sanctions Conditions [ Vol.2, Issue 3 - Spring Year 1402]
Abbaspour.Akbar The effect of Corporate Governance System Factors on Business unit Research and Development Expenses with emphasis on Economic Sanctions Conditions [ Vol.2, Issue 3 - Spring Year 1402]
Abdolrahimi.Elham Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability [ Vol.2, Issue 5 - Autumn Year 1402]
Abolhasani Komle.Seyyede Maryam Presenting a model of financial resilience in the hotel industry to predict financial distress [ Vol.3, Issue 8 - Summer Year 1403]
Aghvami.Seyed Danial Value Relevance of Accounting Information during the Change of Economic Policy of the 10th and 11th Governments in the Companies Admitted to the Tehran Stock Exchange [ Vol.1, Issue 2 - Winter Year 1401]
Ahmadi Langari.Seyed hossein Fraud from different hexagons and its effect on the timeliness of accounting financial reporting [ Vol.2, Issue 5 - Autumn Year 1402]
akbari.ahmad Investigating the relationship between new client acceptance, audit quality and auditor expertise in the industry [ Vol.1, Issue 1 - Autumn Year 1401]
akhondzade.sadegh Determinants of Fraud in Financial Report based on the Pentagon theory [ Vol.3, Issue 8 - Summer Year 1403]
Amirkhani.Raheleh The effect of the corporate governance system on the specific risk of stock fluctuations based on the asset pricing model: Evidence from linear and non-linear regression. [ Vol.2, Issue 5 - Autumn Year 1402]
Avazzadeh Fattah.Fariborz Implementation of Performance audit in Target Institutions using Neural Networks and Genetic Algorithm (Case study: Audit Court) [ Vol.2, Issue 6 - Winter Year 1402]

B

Babaei.Ghader The Effect of the Financial Statement Comparability on the Cash Holdings with Emphasis on Financing Constraints [ Vol.2, Issue 6 - Winter Year 1402]
Badavar Nahandi.Younes The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership [ Vol.2, Issue 3 - Spring Year 1402]
Baradaran Hasanzadeh.Rasoul The effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment [ Vol.1, Issue 1 - Autumn Year 1401]
Baradaran Hasanzadeh.Rasoul The relationship between forensic accounting indicators and the quality of financial reporting [ Vol.2, Issue 4 - Summer Year 1402]
Baradaran Hasanzadeh.Rasoul The Effect of Corporate Sustainability Performance on Added Accounting Value during the Firm Life Cycle [ Vol.2, Issue 6 - Winter Year 1402]
Behbahani.Jafar Future studies of accounting with the approach of adaptive learning technologies in higher education [ Vol.3, Issue 8 - Summer Year 1403]
Bekhradi Nasab.Vahid A Comparative Study of the Role of Corporate Governance in Divestiture Companies and Non- Divestiture Companies on Based score matching Statistical Approach [ Vol.2, Issue 3 - Spring Year 1402]
Borna.Mohammad Reza The relationship between forensic accounting indicators and the quality of financial reporting [ Vol.2, Issue 4 - Summer Year 1402]

D

Dadkhah.Hamed The Effect of Internal Controls and Internal Auditors in Sustainability Reporting Assurance [ Vol.3, Issue 7 - Spring Year 1403]
Darabi.Roya Presenting a Conceptual Model of Corporate Governance in Companies Accepted in Tehran Stock Exchange [ Vol.2, Issue 6 - Winter Year 1402]
Darabi.Roya The Role of Information Disclosure Quality on the Relationship Between Economic Policy Uncertainty and Stock Liquidity [ Vol.2, Issue 5 - Autumn Year 1402]
Delnavaz.bita The Effect of Corporate Governance on Corporate Performance in Moral Hazard Circumstances [ Vol.2, Issue 4 - Summer Year 1402]
doostian.Rahman The relationship between corporate governance mechanisms and accounting conservatism: The moderating role of audit quality [ Vol.2, Issue 5 - Autumn Year 1402]

E

Eghbalifar.Nasser Implementation of Performance audit in Target Institutions using Neural Networks and Genetic Algorithm (Case study: Audit Court) [ Vol.2, Issue 6 - Winter Year 1402]
elliarbatani.mahnaz Investigating the effect of psychological resilience on the chance of business survival by mediating depression in crisis situations (Case study: Marand industrial town and foreign investment) [ Vol.3, Issue 7 - Spring Year 1403]
Emami.Amir reza Investigating the effect of economic uncertainty on cost stickiness with emphasis on the moderating role of ownership concentration [ Vol.2, Issue 4 - Summer Year 1402]
emamimibody.maryam Determinants of Fraud in Financial Report based on the Pentagon theory [ Vol.3, Issue 8 - Summer Year 1403]
Ershadi.Mehdi Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. [ Vol.2, Issue 4 - Summer Year 1402]
ESMAILY.NASHMIL Examining the effect of financial risk on the relationship between social responsibility and financial non-compliance [ Vol.2, Issue 6 - Winter Year 1402]

F

Farhad Touski.Omid The relationship between corporate governance mechanisms and accounting conservatism: The moderating role of audit quality [ Vol.2, Issue 5 - Autumn Year 1402]
Farhangian.Aghil Presenting a Conceptual Model of Corporate Governance in Companies Accepted in Tehran Stock Exchange [ Vol.2, Issue 6 - Winter Year 1402]
Fazlzadeh.Alireza The relationship between forensic accounting indicators and the quality of financial reporting [ Vol.2, Issue 4 - Summer Year 1402]

G

Garkaz.Mansour Fraud from different hexagons and its effect on the timeliness of accounting financial reporting [ Vol.2, Issue 5 - Autumn Year 1402]
Ghasemi.Ghasem CEO Power and Dividend Payout Moderating Role Cash Flow Volatility [ Vol.3, Issue 7 - Spring Year 1403]
Gholami-Jamkarani.Reza The impact of innovation on environmental, social and governance performance [ Vol.3, Issue 8 - Summer Year 1403]

H

Haghighat.Tooba An overview of the progress and challenges of sustainability reporting in Iran [ Vol.3, Issue 7 - Spring Year 1403]
Haghighat.Tooba Board Report Readability and Trade Credit [ Vol.3, Issue 8 - Summer Year 1403]
Haghighi.Masoud Value Relevance of Accounting Information during the Change of Economic Policy of the 10th and 11th Governments in the Companies Admitted to the Tehran Stock Exchange [ Vol.1, Issue 2 - Winter Year 1401]
Hajiha.Zohreh The Effect of Stock Liquidity on Cash Holding with Emphasis on Growth Opportunity in Tehran Stock Exchange [ Vol.3, Issue 7 - Spring Year 1403]
Hajiha.Zohreh Investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange [ Vol.2, Issue 5 - Autumn Year 1402]
Hajiha.Zohreh Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. [ Vol.2, Issue 4 - Summer Year 1402]
Hajiha.Zohreh The effect of the characteristics of the board of directors on the value creation of production companies of the Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1401]
Hamidian.Mohsen A Comparative Study of the Relationship between Management Turnovers with Credit Risk and Firm Performance in Companies Subject to Article 44 Before and After the Handover [ Vol.3, Issue 8 - Summer Year 1403]
Hasanpor.ahmad Characteristics of Audit Committee and Performance of Banks [ Vol.1, Issue 2 - Winter Year 1401]
hashemi.mohaddeseh The impact of the company's management system on the degree of conservatism in financial reporting by emphasis on the ability of managers [ Vol.1, Issue 2 - Winter Year 1401]
hashemzadeh asl.mahya The Effect of the Financial Statement Comparability on the Cash Holdings with Emphasis on Financing Constraints [ Vol.2, Issue 6 - Winter Year 1402]
Hassani.Mohammad The Impact of Political Connection & Financial Misstatement on Agency Costs: Evidences from Political Agency Hypothesis [ Vol.2, Issue 4 - Summer Year 1402]
Hejazi.حجازی The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis [ Vol.1, Issue 2 - Winter Year 1401]

J

Jafarpoor inallo.hooman Investigating the Impact of Social Criteria on the Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria [ Vol.2, Issue 3 - Spring Year 1402]
Jazinizadeh.Somayeh Value Relevance of Accounting Information during the Change of Economic Policy of the 10th and 11th Governments in the Companies Admitted to the Tehran Stock Exchange [ Vol.1, Issue 2 - Winter Year 1401]

K

kanani.akbar Investigating the relationship between new client acceptance, audit quality and auditor expertise in the industry [ Vol.1, Issue 1 - Autumn Year 1401]
Karimi.Samane The impact of innovation on environmental, social and governance performance [ Vol.3, Issue 8 - Summer Year 1403]
kazemi.morteza The effect of audit quality on reducing credit risk and liquidity risk of banks listed on the Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1401]
khojasteh ahvazi.Mansour The Relationship Between Institutional Cross-Ownership and the Cost of Equity according to Product Market Competition [ Vol.2, Issue 3 - Spring Year 1402]
khojasteh ahvazi.Mansour A Comparative Study of the Relationship between Management Turnovers with Credit Risk and Firm Performance in Companies Subject to Article 44 Before and After the Handover [ Vol.3, Issue 8 - Summer Year 1403]
Khoshdel.Ali A Comparative Study of the Role of Corporate Governance in Divestiture Companies and Non- Divestiture Companies on Based score matching Statistical Approach [ Vol.2, Issue 3 - Spring Year 1402]

L

Lalbar.Ali Pathology of electronic financial reporting in terms of content.Dimensions and structure [ Vol.2, Issue 3 - Spring Year 1402]

M

Maetoofi.Alireza Fraud from different hexagons and its effect on the timeliness of accounting financial reporting [ Vol.2, Issue 5 - Autumn Year 1402]
Mahdizadeh ghalehjoogh.Lida The effect of internal audit quality on stock return forecast [ Vol.1, Issue 1 - Autumn Year 1401]
mahmoodvand.hadis Providing a model to explain the fees paid to audit partners, audit quality and income from auditors' consulting services. [ Vol.3, Issue 8 - Summer Year 1403]
mashayekh.shahnaz The effect of Comprehensive program of joint action on Credit Rating with the role of state ownership of firms listed in the Tehran stock exchange [ Vol.2, Issue 6 - Winter Year 1402]
Mashayekh.shahnaz Board Report Readability and Trade Credit [ Vol.3, Issue 8 - Summer Year 1403]
Mashayekhi.Ali Investigating the Impact of Economic Uncertainty on Stock Liquidity with an Emphasis on CEO Tenure [ Vol.1, Issue 2 - Winter Year 1401]
Masroori.Rasoul The Effect of the Financial Statement Comparability on the Cash Holdings with Emphasis on Financing Constraints [ Vol.2, Issue 6 - Winter Year 1402]
Mehrparvar.Behroz Value Relevance of Accounting Information during the Change of Economic Policy of the 10th and 11th Governments in the Companies Admitted to the Tehran Stock Exchange [ Vol.1, Issue 2 - Winter Year 1401]
Mennati.Vahid The Effect of Internal Controls and Internal Auditors in Sustainability Reporting Assurance [ Vol.3, Issue 7 - Spring Year 1403]
meshki miavaghi.mahdi Presenting a model of financial resilience in the hotel industry to predict financial distress [ Vol.3, Issue 8 - Summer Year 1403]
Moghadam.Hossein Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. [ Vol.2, Issue 4 - Summer Year 1402]
mohammadi khanghah.golshan The effect of Comprehensive program of joint action on Credit Rating with the role of state ownership of firms listed in the Tehran stock exchange [ Vol.2, Issue 6 - Winter Year 1402]
Mohammadi.Ahmad The effect of audit quality on reducing credit risk and liquidity risk of banks listed on the Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1401]
Mohammadi.Ahmad Providing a model to explain the fees paid to audit partners, audit quality and income from auditors' consulting services. [ Vol.3, Issue 8 - Summer Year 1403]
Mohammadi.Ahmad The effect of the CEO's bonus and excess cash reserves on the risk-taking of banks admitted to the Tehran Stock Exchange. [ Vol.2, Issue 3 - Spring Year 1402]
Mosayebzadeh.Mahdi The effect of internal audit quality on stock return forecast [ Vol.1, Issue 1 - Autumn Year 1401]

N

Nakhaei.Habibollah Investigating the Impact of Social Criteria on the Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria [ Vol.2, Issue 3 - Spring Year 1402]
Nakhaei.Habibollah The effect of the characteristics of the board of directors on the value creation of production companies of the Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1401]
Nakhjavani.sadaf The Effect of Corporate Governance on Corporate Performance in Moral Hazard Circumstances [ Vol.2, Issue 4 - Summer Year 1402]
Naseri nasab.Sara The Role of Information Disclosure Quality on the Relationship Between Economic Policy Uncertainty and Stock Liquidity [ Vol.2, Issue 5 - Autumn Year 1402]

P

Peymannia.Foroogh The Effect of Stock Liquidity on Cash Holding with Emphasis on Growth Opportunity in Tehran Stock Exchange [ Vol.3, Issue 7 - Spring Year 1403]
Pourali.Mohammad Reza Future studies of accounting with the approach of adaptive learning technologies in higher education [ Vol.3, Issue 8 - Summer Year 1403]
Pourkarim.Yaghoub Investigation the Moderating Role of Corporate Governance on the Relationship between Audit Committee and Real Earnings Management [ Vol.2, Issue 6 - Winter Year 1402]

Q

qasemnejad.fatemeh The effect components of corporate governance on the profitability of listed companies in the Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1401]

R

Rahimi.Amir Ali Pathology of electronic financial reporting in terms of content.Dimensions and structure [ Vol.2, Issue 3 - Spring Year 1402]
Rahmaninik.Fatemeh CEO Power and Dividend Payout Moderating Role Cash Flow Volatility [ Vol.3, Issue 7 - Spring Year 1403]
Ranjbar.Mohamad Hosein The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis [ Vol.1, Issue 2 - Winter Year 1401]
rezazade.farid The effect of the CEO's bonus and excess cash reserves on the risk-taking of banks admitted to the Tehran Stock Exchange. [ Vol.2, Issue 3 - Spring Year 1402]

S

Sadat Hosseini.Zahra Implementation of Performance audit in Target Institutions using Neural Networks and Genetic Algorithm (Case study: Audit Court) [ Vol.2, Issue 6 - Winter Year 1402]
safa.mojgan The impact of innovation on environmental, social and governance performance [ Vol.3, Issue 8 - Summer Year 1403]
safa.mojgan Investigating the impact of sustainability reporting on the creation of added market value by companies admitted to the Tehran Stock Exchange, considering the moderating role of corporate governance factors. [ Vol.2, Issue 4 - Summer Year 1402]
Safir.Hassan The effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment [ Vol.1, Issue 1 - Autumn Year 1401]
Salmane Dizaji.Mohammad Hossein The Effect of Corporate Sustainability Performance on Added Accounting Value during the Firm Life Cycle [ Vol.2, Issue 6 - Winter Year 1402]
saremi nia.mahsa The effect of the characteristics of the board of directors on the value creation of production companies of the Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1401]
Sarraf.Fatemeh The Relationship Between Institutional Cross-Ownership and the Cost of Equity according to Product Market Competition [ Vol.2, Issue 3 - Spring Year 1402]
sayrani.mohammad The effect components of corporate governance on the profitability of listed companies in the Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1401]
Setayesh.Mohammad Hossein Investigating the effect of economic uncertainty on cost stickiness with emphasis on the moderating role of ownership concentration [ Vol.2, Issue 4 - Summer Year 1402]
Shayesteh.Behnoush Value Relevance of Accounting Information during the Change of Economic Policy of the 10th and 11th Governments in the Companies Admitted to the Tehran Stock Exchange [ Vol.1, Issue 2 - Winter Year 1401]
Shekari Astyar.Zahra The Effect of Corporate Governance on Corporate Diversification with an Emphasis on Earnings Opacity [ Vol.2, Issue 4 - Summer Year 1402]
Shirin Shahbazi.Shirin Shahbazi The Relationship between Comparability of Financial Statements and Asymmetric Behavior of Costs with Considering the Moderating Role of Institutional Investors’ Ownership [ Vol.2, Issue 3 - Spring Year 1402]
Shokrian Berenjestanaki.Mahdieh Philosophical Approach of Phenomenology in Accounting Research [ Vol.2, Issue 5 - Autumn Year 1402]
Soleimani.Abolfazl Philosophical Approach of Phenomenology in Accounting Research [ Vol.2, Issue 5 - Autumn Year 1402]

T

Tahaghoghi Haj Ghorbani.Mahdi Investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange [ Vol.2, Issue 5 - Autumn Year 1402]
Talebnia.Ghodratollah Investigating the Impact of Social Criteria on the Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria [ Vol.2, Issue 3 - Spring Year 1402]
Tondro.Mohadeseh Implementation of Performance audit in Target Institutions using Neural Networks and Genetic Algorithm (Case study: Audit Court) [ Vol.2, Issue 6 - Winter Year 1402]

V

Vafadar Dolagh.Leila Board Report Readability and Trade Credit [ Vol.3, Issue 8 - Summer Year 1403]
vakilifar.hamidreza The Pattern of Optimized Financial Statement Evaluation: A Grounded Theory Analysis [ Vol.1, Issue 2 - Winter Year 1401]
Valizadeh Oghani.Akbar Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability [ Vol.2, Issue 5 - Autumn Year 1402]

Z

Zandi.Anahita Testing the moderating role of board independence on the relationship between CEO confidence and firm performance [ Vol.3, Issue 7 - Spring Year 1403]