Author Index

A

Aarabi.Alireza The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange [ Vol.2, Issue 8 - Winter Year 1402]
abbasian.ezatollah The Use of Drawdown Beta in Decision-Making for Optimal Portfolio Formation by Managers on the Tehran Stock Exchange [ Vol.3, Issue 11 - Autumn Year 1403]
abdi.hadis The Effect of Managers' Ability on The Relationship Between the Quality of Accounting Information and Investor Behavior and Trading Performance [ Vol.3, Issue 9 - Spring Year 1403]
Abdolbaghi Ataabadi.Abdolmajid Anatomical Analysis of Noise Transactions and Pricing Error [ Vol.2, Issue 6 - Summer Year 1402]
Abdoli.Mohammadreza Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder [ Vol.2, Issue 8 - Winter Year 1402]
Abedini.Mohaddese The Relationship between Managers' Efficiency in Creating Operational Cash Flows on Real Earnings Management [ Vol.2, Issue 7 - Autumn Year 1402]
Ahmadi.Zaniar The role of organizational intelligence, spiritual intelligence, and emotional intelligence on auditor's judgment and decision-making in auditing institutions [ Vol.3, Issue 9 - Spring Year 1403]
akbari.amin The Impact of Factors under the Auditor's Control on the Supreme Audit Courtʼs Audit Quality [ Vol.3, Issue 11 - Autumn Year 1403]
Aliakbari.Mohammadamin Identify the Factors Influencing the Decision of Outsourcing Cloud Accounting Using Structural Equations [ Vol.1, Issue 3 - Autumn Year 1401]
amjadian.Younes The Effective Factors on Efficient Audit Committee [ Vol.1, Issue 3 - Autumn Year 1401]
Amri-Asrami.Mohammad The Effect Financial Leverage on Operational and Economic Performance: the Role of Firm's Free Cash Flow [ Vol.3, Issue 11 - Autumn Year 1403]
Amri-Asrami.Mohammad The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance [ Vol.2, Issue 7 - Autumn Year 1402]
arabsalehi.mehdi The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange [ Vol.2, Issue 8 - Winter Year 1402]
Ashrafi.Mahdi Effect of Audit Partner Power Hegemony on the Symptoms of Auditors' Psychodynamic Disorder [ Vol.2, Issue 8 - Winter Year 1402]
askarzadeh.pariya The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran [ Vol.2, Issue 5 - Spring Year 1402]
Azarsaeed.Yashar Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges [ Vol.2, Issue 7 - Autumn Year 1402]
azinfar.kaveh The Rle of Islamic Culture and Auditor's Experience in Mutual Fairness and the Quality of Audit in the Iranian Environment [ Vol.1, Issue 2 - Summer Year 1401]
azinfar.kaveh Risk Types in Different Firm Life Cycle Stages with Emphasis on Ownership of Companies [ Vol.2, Issue 8 - Winter Year 1402]
Azizi.Kivan The Effect of Managers' Ability on The Relationship Between the Quality of Accounting Information and Investor Behavior and Trading Performance [ Vol.3, Issue 9 - Spring Year 1403]

B

bahri.jamal Presenting the developed model of Benish model with emphasis on the special characteristics of the company using neural network, vector machine and random forest [ Vol.1, Issue 4 - Winter Year 1401]
Bakhshi.Hossein Investigating the effect of intellectual capital of auditors and its dimensions on the ranking of audit institutions [ Vol.3, Issue 11 - Autumn Year 1403]
Banimahd.Bahman Conceptual Explanation of the Effectiveness of Trading Volume around Earnings Announcements [ Vol.1, Issue 1 - Spring Year 1401]
Banimahd.Bahman The Relationship between Managers' Efficiency in Creating Operational Cash Flows on Real Earnings Management [ Vol.2, Issue 7 - Autumn Year 1402]
Barzegar abbaspour.Kasra The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies [ Vol.2, Issue 7 - Autumn Year 1402]
basirat.mehdi Content Analysis of Investment Efficiency Measurement Methods (In Internal Research) [ Vol.1, Issue 4 - Winter Year 1401]
bayat.elham The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices [ Vol.2, Issue 8 - Winter Year 1402]

C

Chenari.Hassan The effect of financial leverage on the abnormality of accruals with an emphasis on profit management based on the goal of achieving profit thresholds [ Vol.3, Issue 11 - Autumn Year 1403]
Chenari.Hassan Conceptual Explanation of the Effectiveness of Trading Volume around Earnings Announcements [ Vol.1, Issue 1 - Spring Year 1401]
Chenari.Hassan The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]

D

dadashi.Iman Risk Types in Different Firm Life Cycle Stages with Emphasis on Ownership of Companies [ Vol.2, Issue 8 - Winter Year 1402]
Dadashi.Iman stock return prediction models; Estimating the distribution of total market returns and its fluctuations based on the Laplace distribution [ Vol.3, Issue 9 - Spring Year 1403]
Darabi.Roya Effects of Related Party Transactions on Firms’ Credit Ratings [ Vol.2, Issue 6 - Summer Year 1402]
Darabi.Roya The effect of financial leverage on the abnormality of accruals with an emphasis on profit management based on the goal of achieving profit thresholds [ Vol.3, Issue 11 - Autumn Year 1403]
Dellavari.Seyed Javad The Effect of Managers' Ability on The Relationship Between the Quality of Accounting Information and Investor Behavior and Trading Performance [ Vol.3, Issue 9 - Spring Year 1403]
Dolatkhah.Amir Content Analysis of Investment Efficiency Measurement Methods (In Internal Research) [ Vol.1, Issue 4 - Winter Year 1401]

E

Ebrahimi Shaghaghi.Marzieh The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies [ Vol.2, Issue 7 - Autumn Year 1402]
emamimibody.maryam The Effect of corporate social responsibility on financial performance, financial stability and financial inclusion [ Vol.3, Issue 11 - Autumn Year 1403]
Esamailzadeh mogry.Ali Provide a Causal Model to Investigate the Emotional Behavior of Investors According to the Fuzzy Dematel Method [ Vol.3, Issue 10 - Summer Year 1403]
Eslami Mofid Abadi.Hossein The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies [ Vol.2, Issue 7 - Autumn Year 1402]
Eslami Mofid Abadi.Hossein The Role of Stakeholder Influence on the Relationship between CEO Power and Corporate Social Responsibility [ Vol.1, Issue 2 - Summer Year 1401]
Ezadpour.Mostafa Operating Cash Flow Manipulation and Auditor's Opinion: The Moderator Role of Internal Control and Audit Firms Ranking [ Vol.2, Issue 7 - Autumn Year 1402]

F

Fallah.Reza The Rle of Islamic Culture and Auditor's Experience in Mutual Fairness and the Quality of Audit in the Iranian Environment [ Vol.1, Issue 2 - Summer Year 1401]
Filsaraei.Mahdi Social Capital and Dividend Payout Policies [ Vol.1, Issue 4 - Winter Year 1401]
Filsaraei.Mahdi Managerial Efficiency, Adjustment Delay Stock Price and Stock Price Informational Efficiency [ Vol.2, Issue 7 - Autumn Year 1402]

G

Ganji.Hamidreza Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]
Gholami Jamkarani.Reza The Effective Factors on Efficient Audit Committee [ Vol.1, Issue 3 - Autumn Year 1401]
Gholami Jamkarani.Reza Pattern design of data foundation of code of ethics for independent auditors based on a critical perspective in the view of professionals [ Vol.3, Issue 9 - Spring Year 1403]
gholamnia roshan.hamid reza The Rle of Islamic Culture and Auditor's Experience in Mutual Fairness and the Quality of Audit in the Iranian Environment [ Vol.1, Issue 2 - Summer Year 1401]

H

HADDADZADEH.REZA The Use of Drawdown Beta in Decision-Making for Optimal Portfolio Formation by Managers on the Tehran Stock Exchange [ Vol.3, Issue 11 - Autumn Year 1403]
Hajiha.Zohreh Pattern design of data foundation of code of ethics for independent auditors based on a critical perspective in the view of professionals [ Vol.3, Issue 9 - Spring Year 1403]
Hajiha.Zohreh The Effect of Accounting Comparability on Financial Reporting Quality with Emphasis on Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]
Hassani.Mohammad The Impact of Potential Litigation Risk Motives arising from Material Errors & Misstatement in Clients’ Financial Reporting on Modified Audit Opinion [ Vol.1, Issue 3 - Autumn Year 1401]
Hassani.Mohammad Auditors’ Response to Agency Conflicts in Political Connected Firms [ Vol.3, Issue 9 - Spring Year 1403]
Hassanpour.Davood The Study of the effect of Internal Audit Function Quality on Management Earnings Forecasts Accuracy [ Vol.3, Issue 10 - Summer Year 1403]
heidarinia.khadije The impact of sustainable performance on working capital management of companies listed on the Tehran Stock Exchange [ Vol.3, Issue 10 - Summer Year 1403]
hemati.hasan The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices [ Vol.2, Issue 8 - Winter Year 1402]
hosayni.seyed rasoul Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]

J

Jafari Suq.Sayyid Amena Peer Companies Performance and Earnings Management: The Effect of Capital Market Pressure Peer Companies Performance and Earnings Management: The Effect of Capital Market Pressure [ Vol.1, Issue 3 - Autumn Year 1401]
jafari.massomeh Evaluating the effect of agency conflict on the relationship between the quality of corporate governance and the company's financial performance [ Vol.3, Issue 10 - Summer Year 1403]
Jahangir nia.Hossein Pattern design of data foundation of code of ethics for independent auditors based on a critical perspective in the view of professionals [ Vol.3, Issue 9 - Spring Year 1403]
Jalali.Fatemeh The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance [ Vol.2, Issue 7 - Autumn Year 1402]

K

Kamali.Ehsan Investigating the Moderating Role of Audit Firms Size in the effect of Self-efficacy on Auditors' Judgment and Decision making [ Vol.3, Issue 10 - Summer Year 1403]
Karimi.Zahra The Effect of the Five Components of Auditors' Personality on Earnings Management [ Vol.2, Issue 6 - Summer Year 1402]
KazemiHaji.Fahimeh The Effect of CEO's Power and Financial Knowledge on the Relation between Enterprise Risk and the Firm’s Performance [ Vol.2, Issue 7 - Autumn Year 1402]
kazempoor hamrahlo.neda Evaluating the effect of agency conflict on the relationship between the quality of corporate governance and the company's financial performance [ Vol.3, Issue 10 - Summer Year 1403]
Keyghobadi.Amirreza The Relationship between Risk-Taking, Company Value and Management Judgment of Profit [ Vol.2, Issue 5 - Spring Year 1402]
Khalili.Yassaman The Study of the effect of Internal Audit Function Quality on Management Earnings Forecasts Accuracy [ Vol.3, Issue 10 - Summer Year 1403]
Khedmatgozar.Hamid Explaining the mediating role of the factors affecting the delay in the auditor's report on the relationship between income-cost matching and additional stock price fluctuations [ Vol.3, Issue 10 - Summer Year 1403]
Kheradyar.Sina Explaining the mediating role of the factors affecting the delay in the auditor's report on the relationship between income-cost matching and additional stock price fluctuations [ Vol.3, Issue 10 - Summer Year 1403]
Khlilzade.Reza The Role of Stakeholder Influence on the Relationship between CEO Power and Corporate Social Responsibility [ Vol.1, Issue 2 - Summer Year 1401]
Khodamipour.Ahmad The Impact of Factors under the Auditor's Control on the Supreme Audit Courtʼs Audit Quality [ Vol.3, Issue 11 - Autumn Year 1403]
Khojasteh.Alireza Presenting a Pattern of Financial Decision-making based on Management Performance Auditing [ Vol.2, Issue 8 - Winter Year 1402]

M

Mahmoudzade.Meysam The Relationship between Risk-Taking, Company Value and Management Judgment of Profit [ Vol.2, Issue 5 - Spring Year 1402]
Maleki Chubari. Mojtaba Explaining the mediating role of the factors affecting the delay in the auditor's report on the relationship between income-cost matching and additional stock price fluctuations [ Vol.3, Issue 10 - Summer Year 1403]
mashayekh.shahnaz The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran [ Vol.2, Issue 5 - Spring Year 1402]
mashayekh.shahnaz The Effect of Other Cash Flow Classes on the Relationship between Managers' Overconfidence and Operational Cash Flow Management [ Vol.1, Issue 1 - Spring Year 1401]
Masoudi moghadam.Mohammad Investigating the role of auditors' professional ethics in the impact of auditors' social capital on the strategy of interaction with client [ Vol.3, Issue 11 - Autumn Year 1403]
Mehrpoya.Sanaz The Effect Financial Leverage on Operational and Economic Performance: the Role of Firm's Free Cash Flow [ Vol.3, Issue 11 - Autumn Year 1403]
mianeh.marzieh Social Capital and Dividend Payout Policies [ Vol.1, Issue 4 - Winter Year 1401]
mohamad zadeh.sara Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]
Mohammadi Ledari.Masoumeh stock return prediction models; Estimating the distribution of total market returns and its fluctuations based on the Laplace distribution [ Vol.3, Issue 9 - Spring Year 1403]
Momeni.Mansoor The Role of Accruals in Mitigating Timing and Matching Issues of Cash Flows [ Vol.2, Issue 6 - Summer Year 1402]
moradi. majid The Relationship between Financial Distress and Earnings Management Regarding the Role of Auditor Size during Recession [ Vol.1, Issue 4 - Winter Year 1401]
moradi.majid The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices [ Vol.2, Issue 8 - Winter Year 1402]
moradi.zahra Explanation of Income Smoothing in terms of Financing and Auditor's Judgment in Companies with Different Investment Opportunities [ Vol.2, Issue 6 - Summer Year 1402]
Motae.Samira The Role of Debt-based Financing in the Relationship between Corporate Governance and R&D Investment [ Vol.2, Issue 8 - Winter Year 1402]

N

nami fard tehrani.niayesh Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]

P

Panahi Dorcheh.Mehrdad The Relationship between the Added Value of Intellectual Capital, the Efficiency of Human Capital with an Emphasis on Growth and their Effect on the Growth of Per Capita Income of Employees in Companies Listed on the Tehran Stock Exchange [ Vol.2, Issue 8 - Winter Year 1402]
parsaei.mona The Relationship between the Quality of Accounting Information and Institutional Investment on Investment Efficiency in Banks Present in the Capital Market of Iran [ Vol.2, Issue 5 - Spring Year 1402]
Piri Sagharloo.Mahdi The Evaluation of Compliance of Accounting Information Systems of Tehran Municipality with the Principles of ISO 9241 Standard [ Vol.2, Issue 8 - Winter Year 1402]
Pourali.Mohammad Reza The Effect of the Five Components of Auditors' Personality on Earnings Management [ Vol.2, Issue 6 - Summer Year 1402]
Pourfakharan.Mohammad Reza The Relationship between Financial Distress and Earnings Management Regarding the Role of Auditor Size during Recession [ Vol.1, Issue 4 - Winter Year 1401]
pourgadim.kiumars Presenting the developed model of Benish model with emphasis on the special characteristics of the company using neural network, vector machine and random forest [ Vol.1, Issue 4 - Winter Year 1401]
pourtaheraghdam.farzaneh The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality [ Vol.1, Issue 2 - Summer Year 1401]
Pourzamani.Zahra Investigating the effect of intellectual capital of auditors and its dimensions on the ranking of audit institutions [ Vol.3, Issue 11 - Autumn Year 1403]
Pourzamani.Zahra The role of organizational intelligence, spiritual intelligence, and emotional intelligence on auditor's judgment and decision-making in auditing institutions [ Vol.3, Issue 9 - Spring Year 1403]

R

rahimi.milad The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction [ Vol.2, Issue 5 - Spring Year 1402]
Rahmanian Koushkaki.Abdolrasoul The Role of Debt-based Financing in the Relationship between Corporate Governance and R&D Investment [ Vol.2, Issue 8 - Winter Year 1402]
Rahmanpour.Zynab The Effect of corporate social responsibility on financial performance, financial stability and financial inclusion [ Vol.3, Issue 11 - Autumn Year 1403]
Rahnamay Roodposhti.Fereydoon Presenting a Pattern of Financial Decision-making based on Management Performance Auditing [ Vol.2, Issue 8 - Winter Year 1402]
Rahnamay Roodposhti.Fereydoon The Impact of Auditor Conservatism and the Uncertainty of Economic Policies on Profit Quality [ Vol.1, Issue 2 - Summer Year 1401]
Rajabdorri.Hossein The Relationship between Ethical Theories and Ethical Behavior in Auditors' Judgments [ Vol.1, Issue 1 - Spring Year 1401]
Rajabdorri.Hossein The relationship between Communication Apprehension and Teamwork Self-Efficacy with the ‎Mediating role of Communication Self-Efficacy Using the S-O-R Approach in Accounting Students [ Vol.3, Issue 9 - Spring Year 1403]
Rezaei.GholamReza The Relationship between Tax Avoidance and Internal Control Weaknesses [ Vol.1, Issue 1 - Spring Year 1401]
Rezaie.Mina Investigating the Moderating Role of Audit Firms Size in the effect of Self-efficacy on Auditors' Judgment and Decision making [ Vol.3, Issue 10 - Summer Year 1403]
roozban.marzie Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality [ Vol.2, Issue 5 - Spring Year 1402]
Rostami OstadKelayeh.Shoeyb Artificial Intelligence and Ethical Decision-Making in Accounting and Auditing: Analysis of Related Challenges [ Vol.2, Issue 7 - Autumn Year 1402]

S

Sabaghiyan Toosi.Omid Explanation of Income Smoothing in terms of Financing and Auditor's Judgment in Companies with Different Investment Opportunities [ Vol.2, Issue 6 - Summer Year 1402]
SADEGHI.MORTEZA Effects of Related Party Transactions on Firms’ Credit Ratings [ Vol.2, Issue 6 - Summer Year 1402]
samadi.fatemeh Evaluating the effect of agency conflict on the relationship between the quality of corporate governance and the company's financial performance [ Vol.3, Issue 10 - Summer Year 1403]
Samadi.Mahmood The Effect of the Five Components of Auditors' Personality on Earnings Management [ Vol.2, Issue 6 - Summer Year 1402]
Sarraf.Fatemeh Identify the Factors Influencing the Decision of Outsourcing Cloud Accounting Using Structural Equations [ Vol.1, Issue 3 - Autumn Year 1401]
Setayesh.Mohammad Hossein The Impact of Accounting Information Quality and Monetary Policy on Bankruptcy Prediction [ Vol.2, Issue 5 - Spring Year 1402]
Shams.Amir Moderator Role of Organizational Doubt in Relation to Fraud Detection and Professional Skepticism [ Vol.1, Issue 2 - Summer Year 1401]
shojaei.Marziye Anatomical Analysis of Noise Transactions and Pricing Error [ Vol.2, Issue 6 - Summer Year 1402]
Soroushyar.Afsaneh Comparison of Signaling the Types of Profit and Their Impacts on Excess Stock Returns [ Vol.2, Issue 5 - Spring Year 1402]

T

Talebnia.Ghadratullah Investigating the role of auditors' professional ethics in the impact of auditors' social capital on the strategy of interaction with client [ Vol.3, Issue 11 - Autumn Year 1403]

V

Vaghfi.Seyed Hesam Analysis of IT Level on the Probability of Risk of Filing a Lawsuit against the Auditor with Emphasis on the Role of Audit Quality and Auditor Expertise [ Vol.1, Issue 1 - Spring Year 1401]
vakilifard.hamidreza The Relationship between Ethical Theories and Ethical Behavior in Auditors' Judgments [ Vol.1, Issue 1 - Spring Year 1401]

Y

Yaghoobnezhad.ahmad The Effect of the Five Components of Auditors' Personality on Earnings Management [ Vol.2, Issue 6 - Summer Year 1402]

Z

zamanie moghaddam.afsane Presenting a Pattern of Financial Decision-making based on Management Performance Auditing [ Vol.2, Issue 8 - Winter Year 1402]