Author Index

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]
akhondzade.sadegh Determinants of Fraud in Financial Report based on the Pentagon theory [ Vol.3, Issue 8 - Summer Year 1403]

bakhtiari.amirmohammad Investigating the impact of block and institutional ownership on cash retention policies in companies listed on the Tehran Stock Exchange. [ Vol.3, Issue 9 - Autumn Year 1403]
baraty.saeid Investigating the impact of block and institutional ownership on cash retention policies in companies listed on the Tehran Stock Exchange. [ Vol.3, Issue 9 - Autumn Year 1403]
Behbahani.Jafar Future studies of accounting with the approach of adaptive learning technologies in higher education [ Vol.3, Issue 8 - Summer Year 1403]
Borhani.Seyyed Abbas The Effect of Board Characteristics on the Relationship Between Key Audit Topics and Audit Fees [ Vol.3, Issue 9 - Autumn Year 1403]

Dadkhah.Hamed The Effect of Internal Controls and Internal Auditors in Sustainability Reporting Assurance [ Vol.3, Issue 7 - Spring Year 1403]

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]
emamimibody.maryam Determinants of Fraud in Financial Report based on the Pentagon theory [ Vol.3, Issue 8 - Summer Year 1403]

Fooladi.Pardis Hybrid Model Based on Genetic Algorithm, Bayesian Optimization and Machine Learning for Predicting Credit Status of Legal Clients [ Vol.3, Issue 9 - Autumn Year 1403]

ghanbari.javad Effect of Board Financial Expertise on the Relationship between Audit Committee Size and Financial Reporting Quality [ Vol.3, Issue 9 - Autumn Year 1403]
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]

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]
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 Hybrid Model Based on Genetic Algorithm, Bayesian Optimization and Machine Learning for Predicting Credit Status of Legal Clients [ Vol.3, Issue 9 - Autumn Year 1403]
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]

jalali.mohadese beigom Investigating the impact of block and institutional ownership on cash retention policies in companies listed on the Tehran Stock Exchange. [ Vol.3, Issue 9 - Autumn Year 1403]
jorjorzadeh.alireza Investigating the Process of Influencing the Information Content Uncertainty of Financial Statement Components in Predicting Future Stock Prices over Time [ Vol.3, Issue 9 - Autumn Year 1403]

Karimi.Samane The impact of innovation on environmental, social and governance performance [ Vol.3, Issue 8 - Summer Year 1403]
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]
Kiani.Ali Investigating the Effect of Accounting Comparability on Audit Fees and Delay in Audit Report in Companies Admitted to Tehran Stock Exchange [ Vol.3, Issue 9 - Autumn Year 1403]

lotfi.rasoul Effect of Board Financial Expertise on the Relationship between Audit Committee Size and Financial Reporting Quality [ Vol.3, Issue 9 - Autumn Year 1403]

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 Board Report Readability and Trade Credit [ Vol.3, Issue 8 - Summer Year 1403]
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]
Mirarabrazi.Shima Investigating the impact of block and institutional ownership on cash retention policies in companies listed on the Tehran Stock Exchange. [ Vol.3, Issue 9 - Autumn Year 1403]
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]

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]

Rahmaninik.Fatemeh CEO Power and Dividend Payout Moderating Role Cash Flow Volatility [ Vol.3, Issue 7 - Spring Year 1403]

safa.Mozhgan The impact of innovation on environmental, social and governance performance [ Vol.3, Issue 8 - Summer Year 1403]
Salehi.Allah Karam Investigating the Process of Influencing the Information Content Uncertainty of Financial Statement Components in Predicting Future Stock Prices over Time [ Vol.3, Issue 9 - Autumn Year 1403]
Shahbazi.Vahid Investigating the Effect of Critical Thinking Skills and Lifelong Learning on Auditors' Career Success [ Vol.3, Issue 9 - Autumn Year 1403]
shahnazi khezerlo.javad Investigating the Effect of Critical Thinking Skills and Lifelong Learning on Auditors' Career Success [ Vol.3, Issue 9 - Autumn Year 1403]
shazade hamze.elahe The Effect of Board Characteristics on the Relationship Between Key Audit Topics and Audit Fees [ Vol.3, Issue 9 - Autumn Year 1403]

Vafadar Dolagh.Leila Board Report Readability and Trade Credit [ Vol.3, Issue 8 - Summer Year 1403]

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]