List of Reviewers

#	Full Name	Affiliation	Rank	Degree	ORCID	Publons	Mendeley
1	Hossein  Eslami Mofid Abadi	Department of Accounting and Management, Shahryar Branch, Islamic Azad University, Shahryar, Iran	Assistant Professor	Ph.D.
2	majid ashrafi	Accounting department, Islamic Azad University of Aliabad katoul Branch	Associate Professor	Ph.D.
3	ali khozain	Assistant Professor of Accounting, Aliabad Katool Branch, Islamic Azad University, Aliabad Katool, Iran,	Associate Professor	Ph.D.
4	Ali Jafari	Faculty member	Assistant Professor	Ph.D.
5	سعید حسین پور	کارمند دانشگاه آزاد اسلامی واحد گرگان	Assistant Professor	Ph.D.
6	alireza maetoofi	Assistant Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan,	Associate Professor	Bachelor
7	ابوالفضل مومنی یانسری	Assistant professor of Accounting, Department of Administrative and Economics, Faculty of Humanities & Physical Education, Gonbad Kavous University, Gonbad, IRAN.	Assistant Professor	Bachelor
8	آرش نادریان	استادیار گروه حسابداری ، واحد علی آباد کتول،دانشگاه آزاد اسلامی،علی آباد کتول،ایران	Assistant Professor	Ph.D.
9	Khadijeh Khodabakhshi Parijan	Accounting group، tehran west branch, islamic azad university, tehran, iran	Assistant Professor	Ph.D.
10	aleh karam salehi	Assistant Professor of Accounting, Masjed Soleiman Branch, Islamic Azad University, Masjed Soleiman, Iran	Associate Professor	Ph.D.
11	parviz saeidi	گروه مدیریت و حسابداری،واحد علی اباد کتول،دانشگاه آزاد اسلامی ، علی اباد کتول ،ایران.	Prof	Ph.D.
12	Parviz Saeedi	Professor, Department of Management and Accounting, Aliabad Katoul Branch, Islamic AzadUniversity, Aliabad Katoul, Iran.	Prof	Ph.D.
13	مریم بخارائیان	دکترای حسابداری،واحد گرگان، دانشگاه آزاد اسلامی ،گرگان،ایران	Associate Professor	Bachelor
14	مهدی صفری گرایلی	گروه حسابداری، واحد بندرگز، دانشگاه آزاد اسلامی، بندرگز، ایران	Associate Professor	MastersDegree
15	jomadoordi gorganli davaji	Department of Accounting, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran	Assistant Professor	Ph.D.
16	Bahareh Banitalebi Dehkordi	Associate Professor of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran	Associate Professor	Ph.D.
17	Mostafa Hashemi Tilehnouei	دانشگاه آزاد اسلامی واحد تهران شرق	Associate Professor	Bachelor
18	Amir Shams	Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran	Assistant Professor	Ph.D.
19	kaveh azinfar	استادیار ﮔﺮوه حسابداری داﻧﺸﮕﺎه آزاد بابل، اﻳﺮان	Assistant Professor	Ph.D.
20	Mehdi Naeimi Nezamabad	Department of Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran	Assistant Professor	Ph.D.
21	bozorgmehr khandoozi	faculty member of hakim jorjani institute of higher educa	Associate Professor	Bachelor
22	Seyyed Ali Nabavi Chashmi		Prof	MastersDegree
23	علی نعمتی	دکتری حسابداری	Assistant Professor	Ph.D.
24	Meysam Doaei	department of Finance, Islamic Azad University, Esfarayen Branch, Esfarayen, Iran	Assistant Professor	Ph.D.
25	علی خامکی	گروه حسابداری ومدیریت،واحد علی آباد کتول،دانشگاه آزاد اسلامی،علی آباد کتول،ایران	Assistant Professor	Bachelor
26	ali chagharvand	assistant professor, lahijan branch, azad university	Assistant Professor	Ph.D.
27	Seyyed Mohammad Reza Hosseini	Assistant Professor at Department of Economics, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran	Associate Professor	Bachelor
28	احمد عبداللهی	گروه حسابداری موسسه آموزش عالی غیرانتفاعی غیردولتی گلستان	Assistant Professor	Bachelor
29	behzad shahrabi	Aliabad Katoul Branch, Islamic Azad University	Prof	MastersDegree
30	mohammadreza hoseinimasoom	گروه حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد بجنورد، بجنورد، ایران	Associate Professor	Bachelor
31	Ahmad Mohammadi	گروه حسابداری، دانشگاه غیر انتفاعی، پرندک، ایران	Assistant Professor	Ph.D.
32	Yasser Rezaei Pitenoei	Associate Professor of Accounting, University of Guilan, Rasht, Iran.	Associate Professor	Ph.D.
33	hamidreza gholamnia roshan	deprtment of accounting, faculty member , university of islamic azad university of babol branch, babol, iran	Assistant Professor	Ph.D.
34	Seyyed Fakhroddin Fakhrhoseyni	Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran	Prof	MastersDegree
35	samad ayazi	Accounting Department, Faculty of Humanities, Islamic Azad University of Gorgan, Gorgan, Iran	Assistant Professor	Bachelor
36	roohallah samiee	Department of management, aliabad katoul Branch, Islamic Azad University, aliabad katoul, Iran	Assistant Professor	Ph.D.
37	Majid Ashrafi	islamic azad university aliabad katoul branch	Associate Professor	Ph.D.
38	Ali Laalbar	Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran	Assistant Professor	Ph.D.
39	alireza hasan maleki	Assistant Professor of Accounting, Islamic Azad University, Bandar-e-Gaz Branch, Bandar-e-Gaz, Iran	Assistant Professor	Ph.D.
40	Allah Karam Salehi	Department of Accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran	Assistant Professor	Ph.D.
41	vahid oskou	عضو هیئت علمی دانشگاه گنبد کاووس	Assistant Professor	Ph.D.
42	Akram Taftiyan	Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran	Associate Professor	Ph.D.
43	محمدرضا رازدار	دکتری حسابداری،موسسه آموزش عالی حکیم نظامی قوچان	Associate Professor	Bachelor
44	ebrahim abbasi	Alzahra university, Tehran, Iran	Prof	Ph.D.
45	Mahdi Filsaraei	Assistant Professor, Department of Accounting, Hakim Toos Higher Education Institute Mashhad, Iran	Assistant Professor	Ph.D.