List of Reviewers

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