Author Index

A

Abbasi.Ebrahim Study Future for Emergence Reasons of Unethical Pro-Organizational Behavior According to Audit Negotiation Strategies [ Vol.16, Issue 58 - Autumn Year 1402]
abdoli.zahra Futurology of auditing from the information technology, regulatory, structural and procedural changes perspectives [ Vol.16, Issue 58 - Autumn Year 1402]
Abdollahzadeh.Seyede Sahar Professional Ethics of Auditors and Interests of Companies in the form of Dynamic Games Theory(Emphasis on Moral Hazard) [ Vol.16, Issue 59 - Winter Year 1402]
aghaei chadegani.arezoo Futurology of auditing from the information technology, regulatory, structural and procedural changes perspectives [ Vol.16, Issue 58 - Autumn Year 1402]
Ahmadian.Vahid The Effect of Adopting International Financial Reporting Standards on the Financial Reporting Comparability: Meta-Analytic Evidence [ Vol.16, Issue 56 - Spring Year 1402]
Akhlaghi Yazdi Nezhad.Esmaeil Fundamental Principles of the Professional Behavior of Management Accountants and Its effect on the Content of Management Accounting Information [ Vol.16, Issue 56 - Spring Year 1402]
Akhlaghi Yazdinejad.Esmaeil Fundamental Principles of the Professional Behavior of Management Accountants and Its effect on the Content of Management Accounting Information [ Vol.16, Issue 56 - Spring Year 1402]
Azinfar.Kaveh Professional Ethics of Auditors and Interests of Companies in the form of Dynamic Games Theory(Emphasis on Moral Hazard) [ Vol.16, Issue 59 - Winter Year 1402]
aziz zadeh.tahereh Creative Accounting Model in Iran's Environmental Conditions using Grounded Theory [ Vol.16, Issue 56 - Spring Year 1402]

B

badiei.hossein Presenting the application model of blockchain technology and business performance management from the perspective of corporate governance [ Vol.16, Issue 59 - Winter Year 1402]
bamari.omran Examining and explaining the relationship between internal audit and profit management [ Vol.16, Issue 57 - Summer Year 1402]
Banitalebi Dehkordi.Bahareh Presenting the proposed model of auditing with the structure of professional skepticism based on the theory of mentality and attitude [ Vol.16, Issue 59 - Winter Year 1402]
barzegar.morteza Identifying the drivers of transformation in management accounting [ Vol.16, Issue 59 - Winter Year 1402]
baseri.bijan The Impact of Government Budget Allocation (Capital and Recurrent Expenditure) on Income Inequality across the Provinces (Case Study of Iran) [ Vol.16, Issue 58 - Autumn Year 1402]
bonabi ghadim.rahim The effect of cost stickiness on dividend stickiness with emphasis on cash holdings [ Vol.16, Issue 57 - Summer Year 1402]
borhani.seyed abbas aluation of the impact of social capital of the company on smoothing the distribution of profits in companies admitted to the Tehran Stock Exchange [ Vol.16, Issue 56 - Spring Year 1402]
bovard.ardeshir Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies. [ Vol.16, Issue 59 - Winter Year 1402]

C

Chavoshani.Mojtaba Presenting a conceptual model of strategic environmental performance with an emphasis on strategic management accounting In listed polluting companies [ Vol.16, Issue 58 - Autumn Year 1402]

D

Dadashi.Iman Professional Ethics of Auditors and Interests of Companies in the form of Dynamic Games Theory(Emphasis on Moral Hazard) [ Vol.16, Issue 59 - Winter Year 1402]
Damankeshideh.Marjan Mechanism of impulse effects of oil price, macroeconomic factors and political effects of embargo on energy market, unemployment, budget deficit and business cycles of the country [ Vol.16, Issue 59 - Winter Year 1402]
Damankeshideh.Marjan The impact of government debt on the growth and welfare of the society under the golden rule of financial development, applying Star threshold regime change models [ Vol.16, Issue 57 - Summer Year 1402]

E

Ershadi.Mahdi Examining the relationship between corporate controversies and value creation based on the moderating role of environmental, social and corporate governance sustainability [ Vol.16, Issue 58 - Autumn Year 1402]
Esamailzadeh mogry.Ali Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies. [ Vol.16, Issue 59 - Winter Year 1402]

F

Fallah.Reza Professional Ethics of Auditors and Interests of Companies in the form of Dynamic Games Theory(Emphasis on Moral Hazard) [ Vol.16, Issue 59 - Winter Year 1402]
faraji.omid The Environmental, Social, Governance (ESG) Rating, and Stock Price Crash Risk: The Moderating Effect of Financial Constraints [ Vol.16, Issue 57 - Summer Year 1402]
Fasihi Harandi.Mohammadreza Investigating the mediating effect of environmental management accounting on the relationship between top management commitment and environmental performance, considering the moderating role of risk management [ Vol.16, Issue 59 - Winter Year 1402]
fazlali.zeynab Investigation of the role of strategic orientation dimensions in the effectiveness of management accounting techniques on the sustainability of companies [ Vol.16, Issue 57 - Summer Year 1402]
Feizjavadian.Seyed Hamed Presenting a conceptual model of strategic environmental performance with an emphasis on strategic management accounting In listed polluting companies [ Vol.16, Issue 58 - Autumn Year 1402]

G

Garkaz.Mansoor Study Future for Emergence Reasons of Unethical Pro-Organizational Behavior According to Audit Negotiation Strategies [ Vol.16, Issue 58 - Autumn Year 1402]
ghaemi.Mohammad Hossein Identifying the drivers of transformation in management accounting [ Vol.16, Issue 59 - Winter Year 1402]
gholamzadeh.masoud Presenting the application model of blockchain technology and business performance management from the perspective of corporate governance [ Vol.16, Issue 59 - Winter Year 1402]

H

Hadinejad.Manijeh The Impact of Government Budget Allocation (Capital and Recurrent Expenditure) on Income Inequality across the Provinces (Case Study of Iran) [ Vol.16, Issue 58 - Autumn Year 1402]
Hajiha.Zohreh Examining the relationship between corporate controversies and value creation based on the moderating role of environmental, social and corporate governance sustainability [ Vol.16, Issue 58 - Autumn Year 1402]
Hajiyan Berenjanstki.Atefeh The relationship between stock liquidity and real earnings management with the moderating role of institutional ownership [ Vol.16, Issue 59 - Winter Year 1402]
hamedi.Meysam The Effect of Adopting International Financial Reporting Standards on the Financial Reporting Comparability: Meta-Analytic Evidence [ Vol.16, Issue 56 - Spring Year 1402]
Hamidian shirazi.Amir reza The impact of government debt on the growth and welfare of the society under the golden rule of financial development, applying Star threshold regime change models [ Vol.16, Issue 57 - Summer Year 1402]
Hamidian.Mohsen Investigating the impact of quality management standards on profitability indicators of Tehran Stock Exchange [ Vol.16, Issue 56 - Spring Year 1402]
hashemian.razieh Investigating the impact of quality management standards on profitability indicators of Tehran Stock Exchange [ Vol.16, Issue 56 - Spring Year 1402]
hoseini.javad The Environmental, Social, Governance (ESG) Rating, and Stock Price Crash Risk: The Moderating Effect of Financial Constraints [ Vol.16, Issue 57 - Summer Year 1402]
Hossein Pooran.Ensieh Developing a Dialogic Accounting Framework in the Green Accounting Consequences: Changing the Positivist Accounting Paradigm [ Vol.16, Issue 56 - Spring Year 1402]

I

Imeni.Mohsen An Empirical Investigation the Role of Management Accountants and Management Accounting Systems on the relationship between Differentiation Strategy and Exploratory Innovation [ Vol.16, Issue 59 - Winter Year 1402]

J

Jahani.Somayeh The Environmental, Social, Governance (ESG) Rating, and Stock Price Crash Risk: The Moderating Effect of Financial Constraints [ Vol.16, Issue 57 - Summer Year 1402]
jalali.ali The Relationship between the quality of internal and external corporate governance and the Risk Sentiment of annual reports using static and dynamic models [ Vol.16, Issue 58 - Autumn Year 1402]
jawanmard.fatemeh Presentation a Whistleblowing Quality Model based on Social Justice Approach [ Vol.16, Issue 57 - Summer Year 1402]

K

Kamali.Ehsan Futurology of auditing from the information technology, regulatory, structural and procedural changes perspectives [ Vol.16, Issue 58 - Autumn Year 1402]
karimishahraki.Mahdi Analyzing bet the mediating role of auditor narcissism them relationship between negotiation strategies with the employer and audit quality Abstract [ Vol.16, Issue 57 - Summer Year 1402]
Khalifeh Soltani.Seyed Ahmad Investigating the relationship between agile manufacturing and Business performance and the mediating role of cost performance [ Vol.16, Issue 56 - Spring Year 1402]
Khalili.Yassaman The relationship between stock liquidity and real earnings management with the moderating role of institutional ownership [ Vol.16, Issue 59 - Winter Year 1402]
Khirolahi.Farshid Presenting a conceptual model of strategic environmental performance with an emphasis on strategic management accounting In listed polluting companies [ Vol.16, Issue 58 - Autumn Year 1402]
Khosravipoor.Negar Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies. [ Vol.16, Issue 59 - Winter Year 1402]
kordlouie.hamidreza Presentation a Whistleblowing Quality Model based on Social Justice Approach [ Vol.16, Issue 57 - Summer Year 1402]

M

maatoofi.alireza Study Future for Emergence Reasons of Unethical Pro-Organizational Behavior According to Audit Negotiation Strategies [ Vol.16, Issue 58 - Autumn Year 1402]
meysamy.hasan Investigating the relationship between agile manufacturing and Business performance and the mediating role of cost performance [ Vol.16, Issue 56 - Spring Year 1402]
moghadam.hosein Examining the relationship between corporate controversies and value creation based on the moderating role of environmental, social and corporate governance sustainability [ Vol.16, Issue 58 - Autumn Year 1402]
Moghaddam.Abdolkarim Proposing the Accounting Model of Strategic Management based on the Development of Accounting Databases In Crisis Conditions [ Vol.16, Issue 57 - Summer Year 1402]
Mohtasham.Amir Mohammad Investigating the effect of investment in information technology on financial performance and productivity in the supply chain of the construction industry in the recession [ Vol.16, Issue 59 - Winter Year 1402]
moradi.zahra Proposing the Accounting Model of Strategic Management based on the Development of Accounting Databases In Crisis Conditions [ Vol.16, Issue 57 - Summer Year 1402]
mortezaei.seyed hamid aluation of the impact of social capital of the company on smoothing the distribution of profits in companies admitted to the Tehran Stock Exchange [ Vol.16, Issue 56 - Spring Year 1402]
motadel,.mohammadereza Investigating the effect of investment in information technology on financial performance and productivity in the supply chain of the construction industry in the recession [ Vol.16, Issue 59 - Winter Year 1402]

N

nafari.neda Evaluating the Effect of Tax Auditor’s Talent Strategies on the Green Tax Sustainability Consequences: Atanassov's Intuitive Fuzzy Logic Approach [ Vol.16, Issue 58 - Autumn Year 1402]
nahal.mohammad amin The Impact of Government Budget Allocation (Capital and Recurrent Expenditure) on Income Inequality across the Provinces (Case Study of Iran) [ Vol.16, Issue 58 - Autumn Year 1402]
nazaripour.mohammad The Effects of Firm Culture on the Adoption and Implementation of Modern Management Accounting Practices in Manufacturing Firms [ Vol.16, Issue 57 - Summer Year 1402]
noori.zahra Examining and explaining the relationship between internal audit and profit management [ Vol.16, Issue 57 - Summer Year 1402]

P

parandin.kaveh Investigating the Relation between Managerial efficiency and Tax aggressiveness reporting on financial reporting readability in Iran capital market: Experimental testing of signaling theory and ambiguous management hypothesis [ Vol.16, Issue 56 - Spring Year 1402]
pilehvari.nazanin Investigating the effect of investment in information technology on financial performance and productivity in the supply chain of the construction industry in the recession [ Vol.16, Issue 59 - Winter Year 1402]
Pourali.Mohammad Reza Analyzing bet the mediating role of auditor narcissism them relationship between negotiation strategies with the employer and audit quality Abstract [ Vol.16, Issue 57 - Summer Year 1402]
pourali.mohammadreza Explaining the Role of Digital Business Models and Dynamic Environment in the use of Management Accounting System with Emphasis on the Mediating Role of CEO's Risk Taking [ Vol.16, Issue 57 - Summer Year 1402]
Pourtaghi.Hassan Explaining the Role of Digital Business Models and Dynamic Environment in the use of Management Accounting System with Emphasis on the Mediating Role of CEO's Risk Taking [ Vol.16, Issue 57 - Summer Year 1402]
pourtaheraghdam.farzaneh Explaining the relationship between the audit quality and the company's operational efficiency by considering the criterion of the auditor's tenure in the industry and the size of the auditor [ Vol.16, Issue 56 - Spring Year 1402]

R

radfar., reza Investigating the effect of investment in information technology on financial performance and productivity in the supply chain of the construction industry in the recession [ Vol.16, Issue 59 - Winter Year 1402]
Radi.Yaser Factor analysis to explain the effectiveness of disclosing non-financial information in accounting reports [ Vol.16, Issue 58 - Autumn Year 1402]
Rahnamay Roodposhti.Fereydoon Presentation a Whistleblowing Quality Model based on Social Justice Approach [ Vol.16, Issue 57 - Summer Year 1402]
Rahnamay Roodposhti.Fereydoon Explaining the relationship between the audit quality and the company's operational efficiency by considering the criterion of the auditor's tenure in the industry and the size of the auditor [ Vol.16, Issue 56 - Spring Year 1402]
Rahnamay Roodposhti.Fereydoon Presenting the application model of blockchain technology and business performance management from the perspective of corporate governance [ Vol.16, Issue 59 - Winter Year 1402]
Rostami.Amin Futurology of auditing from the information technology, regulatory, structural and procedural changes perspectives [ Vol.16, Issue 58 - Autumn Year 1402]
rostami.nemat Explaining the Role of Digital Business Models and Dynamic Environment in the use of Management Accounting System with Emphasis on the Mediating Role of CEO's Risk Taking [ Vol.16, Issue 57 - Summer Year 1402]

S

Sabzalipour.Farshad Investigation of the role of strategic orientation dimensions in the effectiveness of management accounting techniques on the sustainability of companies [ Vol.16, Issue 57 - Summer Year 1402]
sadeghi.mohamadbagher The impact of government debt on the growth and welfare of the society under the golden rule of financial development, applying Star threshold regime change models [ Vol.16, Issue 57 - Summer Year 1402]
safa.mojgan Examining the relationship between corporate controversies and value creation based on the moderating role of environmental, social and corporate governance sustainability [ Vol.16, Issue 58 - Autumn Year 1402]
Sajadi.S. Hossein The effect of cost stickiness on dividend stickiness with emphasis on cash holdings [ Vol.16, Issue 57 - Summer Year 1402]
Samadi Larghani.Mahmood Explaining the Role of Digital Business Models and Dynamic Environment in the use of Management Accounting System with Emphasis on the Mediating Role of CEO's Risk Taking [ Vol.16, Issue 57 - Summer Year 1402]
SAYADISOUMAR.ali Investigation of the role of strategic orientation dimensions in the effectiveness of management accounting techniques on the sustainability of companies [ Vol.16, Issue 57 - Summer Year 1402]
Shahriari.احسان Evaluation of the impact of organizational capacities in the strategic management accounting usage with the mediation of Organizational inertia [ Vol.16, Issue 58 - Autumn Year 1402]
shamohamadi.shima Investigation of the role of strategic orientation dimensions in the effectiveness of management accounting techniques on the sustainability of companies [ Vol.16, Issue 57 - Summer Year 1402]
shoorvarzi.mohamadreza Examining and explaining the relationship between internal audit and profit management [ Vol.16, Issue 57 - Summer Year 1402]
soleimani.shahram Proposing the Accounting Model of Strategic Management based on the Development of Accounting Databases In Crisis Conditions [ Vol.16, Issue 57 - Summer Year 1402]

T

Taftiyan.Akram The Relationship between the quality of internal and external corporate governance and the Risk Sentiment of annual reports using static and dynamic models [ Vol.16, Issue 58 - Autumn Year 1402]
taghizadeh.mohammad Mechanism of impulse effects of oil price, macroeconomic factors and political effects of embargo on energy market, unemployment, budget deficit and business cycles of the country [ Vol.16, Issue 59 - Winter Year 1402]
torabi.taghi Investigating the effect of investment in information technology on financial performance and productivity in the supply chain of the construction industry in the recession [ Vol.16, Issue 59 - Winter Year 1402]

V

Vakili fard.Hamidreza Investigating the impact of quality management standards on profitability indicators of Tehran Stock Exchange [ Vol.16, Issue 56 - Spring Year 1402]

Y

younessi.Ali The impact of government debt on the growth and welfare of the society under the golden rule of financial development, applying Star threshold regime change models [ Vol.16, Issue 57 - Summer Year 1402]

Z

Zainali.Hadith Investigating the mediating effect of environmental management accounting on the relationship between top management commitment and environmental performance, considering the moderating role of risk management [ Vol.16, Issue 59 - Winter Year 1402]
zakizadeh.babak The Effects of Firm Culture on the Adoption and Implementation of Modern Management Accounting Practices in Manufacturing Firms [ Vol.16, Issue 57 - Summer Year 1402]
zeynali.reza Creative Accounting Model in Iran's Environmental Conditions using Grounded Theory [ Vol.16, Issue 56 - Spring Year 1402]