Author Index

A

Abbasi Astamal.Mohammadraza A Study of the Effect of Professional Maturity and Job Satisfaction of Auditors on Organizational Commitment [ Vol.1, Issue 3 - Spring Year 1401]
Abbasi Astamal.Mohammadraza The Effect of Corporation Performance on the Correlation between Auditor's Professional Judgment and Fraud Detection [ Vol.3, Issue 1 - Spring Year 1402]
Abbasi.Safora Profit Transparency and Profit Payment Policy [ Vol.1, Issue 2 - Winter Year 1400]
abbedi.mohammad A Study of the Effect of Auditing Committee on the Relationship between Investors’ Short-Sightedness and Research and Development Costs [ Vol.3, Issue 1 - Spring Year 1402]
abdi.rasoul The Effect of Competitive Factors on Asymmetric Cost Behavior [ Vol.2, Issue 1 - Autumn Year 1401]
Abdoli.Mohammadreza The Effect of Visual Illusion and Emotional States on Financial Information Analysis and Biased Decision Making [ Vol.2, Issue 1 - Autumn Year 1401]
achravi.javad Effect of Managers' Narcissism on Speed of Adjustment of Cash with Emphasis on the Role of Managerial Ability in Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1400]
Ahmadi Langari.Seyed hossein The Effect of Management Control System on Unethical Behaviors [ Vol.1, Issue 2 - Winter Year 1400]
Ahmadi Langari.Seyed hossein The Effect of Social Relations on Trust Building upon Management Accounting Information Systems [ Vol.2, Issue 1 - Autumn Year 1401]
Ahmadi Langari.Seyed hossein The Effect of Accounting Ethics on Multiple Ethical Frameworks [ Vol.3, Issue 3 - Autumn Year 1402]
Ahmadi.Omid An Analysis of the Effect of Different Types of Tax on Production and Inflation with an Emphasis on Value-Added Tax and Income Tax [ Vol.3, Issue 3 - Autumn Year 1402]
ahmadpour.hossein A Study of the Effect of Gender Diversity in Board of Directors on Tax Evasion Considering the Moderating Role of Social Accountability [ Vol.3, Issue 3 - Autumn Year 1402]
alemi.khatereh An Analysis of the Effect of Different Types of Tax on Production and Inflation with an Emphasis on Value-Added Tax and Income Tax [ Vol.3, Issue 3 - Autumn Year 1402]
amin.majid Positive Information Shock, Investors’ Behavior and the Risk of Stock Price Crash [ Vol.3, Issue 2 - Summer Year 1402]
asadolahzadeh.zeinab The Role of Ethics in the Accounting Profession [ Vol.2, Issue 2 - Winter Year 1401]
Asna Ashari.Hamideh Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior [ Vol.3, Issue 2 - Summer Year 1402]
Azizi.Midya Abnormal Delay in Giving the Audit Report and the Risk of Subsequent Drop in Stock Price [ Vol.1, Issue 3 - Spring Year 1401]
Azizi.Midya A Study of the Correlation between Board of Directors' Human and Social Capital and Corporate Financial Performance [ Vol.2, Issue 2 - Winter Year 1401]

B

Badavar Nahandi.Younes Designing a Model for the improvement of Morality with an Emphasis on Decreasing Behavioral Deviations in the Accounting Workplace [ Vol.1, Issue 4 - Summer Year 1401]
Badyab.Arash The Effect of Corporate Governance, Profitability, and Firm Size on Firm Value with the Intervention of Intellectual Capital [ Vol.3, Issue 1 - Spring Year 1402]
Bageri.Mojtaba Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information [ Vol.1, Issue 1 - Autumn Year 1400]
bakhtiari.masoud Evaluation of Behavioral Biases Affecting Investors’ Decision-Making by Fuzzy Analytic Hierarchy Process [ Vol.1, Issue 3 - Spring Year 1401]
bameri.zahra The Impact of Independent Managers with Outstanding Relationship on Financial Commercial Credit in Tehran Stock Exchange Companies [ Vol.1, Issue 1 - Autumn Year 1400]
Bekhradi Nasab.Vahid Takeover Risk of Family-Owned Companies in Market Response to Profit Division Announcements and Accounting Distortions [ Vol.2, Issue 2 - Winter Year 1401]
borhani. seyed abass Content Analysis of the Biannual Journal of Value and Behavioral Accounting (2016-2022) [ Vol.3, Issue 1 - Spring Year 1402]

C

Chenari.Hassan A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board [ Vol.3, Issue 1 - Spring Year 1402]

D

Darabi.Roya A Study of the Role of Accountants’ Ethics and Audit Quality on Auditors’ Professional Skepticism: Testing Moral Theories [ Vol.3, Issue 2 - Summer Year 1402]
darbandi farahani.saeid The Moderating Effect of Organizational Knowledge Management on the Correlation between Intellectual Asset and Financial Sustainability with a Structural Equation Approach [ Vol.1, Issue 4 - Summer Year 1401]

E

ebrahimi.sajad Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior [ Vol.3, Issue 2 - Summer Year 1402]
Echravi.Javad The Interactive Role of an Auditor's Expertise in the Relationship between Abnormal Transactions with Biased People and Financial Statement Fraud: Testing Agency Theory [ Vol.2, Issue 1 - Autumn Year 1401]
EMAMI DECHESHMEH.SAEED The Interactive Role of an Auditor's Expertise in the Relationship between Abnormal Transactions with Biased People and Financial Statement Fraud: Testing Agency Theory [ Vol.2, Issue 1 - Autumn Year 1401]

F

Faghani.Mahdi The effect of corporate governance system on avoiding companies getting caught in the Ponzi trap (Case study: Tehran Capital Market) [ Vol.1, Issue 1 - Autumn Year 1400]
falahat.ramtin The Effect of Financial Constraint and Managerial Overconfidence on Investment-Cash Flow Sensitivity [ Vol.3, Issue 3 - Autumn Year 1402]
Farhanian.Abdolkarim Effect of Managers' Narcissism on Speed of Adjustment of Cash with Emphasis on the Role of Managerial Ability in Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1400]
Faroughi.Paria The Effect of Narcissism and Antisocial Personality Disorder on Accounting Students’ Outlook on Professionally Unethical Behaviors (Statistical Population under Study: Metropolitan City of Tabriz) [ Vol.1, Issue 2 - Winter Year 1400]
Fathi.Mehrdad The Effect of Psychological Capital on the Professional Ethics of Comptrollers (A Case Study: Comptrollers in the Administrations of Zanjan Province) [ Vol.1, Issue 3 - Spring Year 1401]

G

garkaz.Mansour The Effect of Management Control System on Unethical Behaviors [ Vol.1, Issue 2 - Winter Year 1400]
garkaz.Mansour The Effect of Accounting Ethics on Multiple Ethical Frameworks [ Vol.3, Issue 3 - Autumn Year 1402]
garkaz.Mansour The Effect of Visual Illusion and Emotional States on Financial Information Analysis and Biased Decision Making [ Vol.2, Issue 1 - Autumn Year 1401]
Geramirad.Fatemeh Content Analysis of the Biannual Journal of Value and Behavioral Accounting (2016-2022) [ Vol.3, Issue 1 - Spring Year 1402]
ghadamyari.nasrin The Impact of Managers’ Narcissism on Their Trade Strategies and Innovative Acts with an Emphasis on Their Optimism [ Vol.1, Issue 3 - Spring Year 1401]
Gholami-Jamkarani.Reza Performing Social Responsibility and Its Reporting Method in the Iranian Banks [ Vol.1, Issue 4 - Summer Year 1401]
Gholami-Jamkarani.Reza Profit Transparency and Profit Payment Policy [ Vol.1, Issue 2 - Winter Year 1400]
Ghomi.Nafiseh A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings [ Vol.3, Issue 3 - Autumn Year 1402]
Golami-Jamkarani.Reza A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings [ Vol.3, Issue 3 - Autumn Year 1402]

H

hagh hashtroudi.fateme The Effect of Narcissism and Antisocial Personality Disorder on Accounting Students’ Outlook on Professionally Unethical Behaviors (Statistical Population under Study: Metropolitan City of Tabriz) [ Vol.1, Issue 2 - Winter Year 1400]
Haji Amiri.Amir Hossein Optimism & Pessimism Biases in Earnings Forecasting and Deviation in Financial Reporting: Evidence of Subjectivism and Opportunistic Unethical Behavior of Managers [ Vol.1, Issue 1 - Autumn Year 1400]
Hajiha.Zohreh The Effect of Competitive Factors on Asymmetric Cost Behavior [ Vol.2, Issue 1 - Autumn Year 1401]
Hajiha.Zohreh A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings [ Vol.3, Issue 3 - Autumn Year 1402]
Hamid.Younes The Impact of Managers’ Narcissism on Their Trade Strategies and Innovative Acts with an Emphasis on Their Optimism [ Vol.1, Issue 3 - Spring Year 1401]
Hasan Moroadi.Narges The effect of corporate governance system on avoiding companies getting caught in the Ponzi trap (Case study: Tehran Capital Market) [ Vol.1, Issue 1 - Autumn Year 1400]
Hassani.Mohammad Optimism & Pessimism Biases in Earnings Forecasting and Deviation in Financial Reporting: Evidence of Subjectivism and Opportunistic Unethical Behavior of Managers [ Vol.1, Issue 1 - Autumn Year 1400]
Heydari.MohamadJavad The Role of Financing and Human Capital Policies on the Correlation between Corporate Social Responsibility and Innovation [ Vol.2, Issue 2 - Winter Year 1401]

J

Jafari.M Positive Information Shock, Investors’ Behavior and the Risk of Stock Price Crash [ Vol.3, Issue 2 - Summer Year 1402]
Jahangiri Babadi.Arash An Analysis of the Effect of Different Types of Tax on Production and Inflation with an Emphasis on Value-Added Tax and Income Tax [ Vol.3, Issue 3 - Autumn Year 1402]
jamali.hossein Evaluation of Behavioral Biases Affecting Investors’ Decision-Making by Fuzzy Analytic Hierarchy Process [ Vol.1, Issue 3 - Spring Year 1401]

K

kanani.akbar A Study of the Effect of Gender Diversity in Board of Directors on Tax Evasion Considering the Moderating Role of Social Accountability [ Vol.3, Issue 3 - Autumn Year 1402]
KARGARPOUR.KHATEREH The Interactive Role of an Auditor's Expertise in the Relationship between Abnormal Transactions with Biased People and Financial Statement Fraud: Testing Agency Theory [ Vol.2, Issue 1 - Autumn Year 1401]
Karimzadeh.Akbar The Effect of Competitive Factors on Asymmetric Cost Behavior [ Vol.2, Issue 1 - Autumn Year 1401]
Kashanipour.Mohammad Information Asymmetry and Ethical View of Financial Managers [ Vol.1, Issue 2 - Winter Year 1400]
Khajavi.shokrollah Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information [ Vol.1, Issue 1 - Autumn Year 1400]
Khoshdel.Ali Takeover Risk of Family-Owned Companies in Market Response to Profit Division Announcements and Accounting Distortions [ Vol.2, Issue 2 - Winter Year 1401]

L

Laalbar.Ali The Role of Ethics in the Accounting Profession [ Vol.2, Issue 2 - Winter Year 1401]
Lalbar.Ali A New Combinational Model for the Audit Quality and Sensitivity Analysis of Its Effective Criteria [ Vol.1, Issue 4 - Summer Year 1401]
Lale Mazhin.Maryam The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality in Earnings Management [ Vol.3, Issue 2 - Summer Year 1402]

M

marefat.mohammad A Study of the Effect of Professional Maturity and Job Satisfaction of Auditors on Organizational Commitment [ Vol.1, Issue 3 - Spring Year 1401]
Moazami.Mojtaba The effect of corporate governance system on avoiding companies getting caught in the Ponzi trap (Case study: Tehran Capital Market) [ Vol.1, Issue 1 - Autumn Year 1400]
moinfard.saeed The Impact of Investors' Behavior on Tax Management Approaches in Tehran Stock Exchange [ Vol.2, Issue 2 - Winter Year 1401]
moslemi.azar The Moderating Effect of Organizational Knowledge Management on the Correlation between Intellectual Asset and Financial Sustainability with a Structural Equation Approach [ Vol.1, Issue 4 - Summer Year 1401]

N

Nazemi Ardakani.Mahdi A Study of the Effect of Communicative Methods and Auditor Professional Expertise on Employers' Response to Auditing Questions [ Vol.3, Issue 1 - Spring Year 1402]
Norouziasl Balkanlou.Mahnaz A Study of the Effect of Communicative Methods and Auditor Professional Expertise on Employers' Response to Auditing Questions [ Vol.3, Issue 1 - Spring Year 1402]

P

Panahi Dorcheh.Mehrdad A Study of the Effect of Communicative Methods and Auditor Professional Expertise on Employers' Response to Auditing Questions [ Vol.3, Issue 1 - Spring Year 1402]

R

Rahimi.somayeh A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage [ Vol.2, Issue 1 - Autumn Year 1401]
Rahmanian Koushkaki.Abdolrasoul The Role of Financing and Human Capital Policies on the Correlation between Corporate Social Responsibility and Innovation [ Vol.2, Issue 2 - Winter Year 1401]
Rahmanian Koushkaki.Abdolrasoul The Effect of Corporate Governance, Profitability, and Firm Size on Firm Value with the Intervention of Intellectual Capital [ Vol.3, Issue 1 - Spring Year 1402]
Rajabdorri.Hossein Investigating the Effect of Educational Aspects of Attitude, Support of Managers and Colleagues with Mediating Role of Self-efficacy on the Development of Accounting Professional Ethics [ Vol.1, Issue 1 - Autumn Year 1400]
rajabi.azam The Effect of Management Abilities on Research and Development Expenses of Corporates with an Emphasis the Role of Market Competitive Threats [ Vol.1, Issue 2 - Winter Year 1400]
Rastkar Rezaei.Hossein The Effect of Corporation Performance on the Correlation between Auditor's Professional Judgment and Fraud Detection [ Vol.3, Issue 1 - Spring Year 1402]
Rezaei.GholamReza Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information [ Vol.1, Issue 1 - Autumn Year 1400]
rezaei.nader The Effect of Competitive Factors on Asymmetric Cost Behavior [ Vol.2, Issue 1 - Autumn Year 1401]

S

safa.mojgan The Impact of Independent Managers with Outstanding Relationship on Financial Commercial Credit in Tehran Stock Exchange Companies [ Vol.1, Issue 1 - Autumn Year 1400]
safa.mojgan A Study of Intellectual Movements of Corporate Social Responsibility in Iran's Accounting Journals (2016-2020) [ Vol.2, Issue 2 - Winter Year 1401]
safa.mojgan A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings [ Vol.3, Issue 3 - Autumn Year 1402]
salehi vaziri.seed mohsen A Study of the Correlation between Cost Layoff and Cost Stickiness [ Vol.2, Issue 1 - Autumn Year 1401]
salehi.aleh karam Effect of Managers' Narcissism on Speed of Adjustment of Cash with Emphasis on the Role of Managerial Ability in Tehran Stock Exchange [ Vol.1, Issue 1 - Autumn Year 1400]
samadi.fatemeh The Effect of Financial Constraint and Managerial Overconfidence on Investment-Cash Flow Sensitivity [ Vol.3, Issue 3 - Autumn Year 1402]
Seraj.Shahrzad A Study of the Role of Accountants’ Ethics and Audit Quality on Auditors’ Professional Skepticism: Testing Moral Theories [ Vol.3, Issue 2 - Summer Year 1402]
seraji.fereshteh A Study of the Effect of Professionalism, Organizational Culture, and Leadership Style on Auditors’ Performance Regarding the Moderating Role of [ Vol.3, Issue 2 - Summer Year 1402]
shad.saead Designing a Model for the improvement of Morality with an Emphasis on Decreasing Behavioral Deviations in the Accounting Workplace [ Vol.1, Issue 4 - Summer Year 1401]
Shahmoradi.Nasim A Review of International Papers about the Role of Morality in the Professional Development of Accountants [ Vol.3, Issue 2 - Summer Year 1402]
Shokrian Berenjestanaki.Mahdieh The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality in Earnings Management [ Vol.3, Issue 2 - Summer Year 1402]
Soleimani.Abolfazl The Impact of Auditor’s Reputation, Fee, and Professional Skepticism on Audit Quality in Earnings Management [ Vol.3, Issue 2 - Summer Year 1402]

T

Talebnia.Godratollah A Study of the Relationship between Women's Presence in Corporations' Managerial Pyramid, Financial Reporting Quality, and Accountancy Wage [ Vol.2, Issue 1 - Autumn Year 1401]
Tarkhorani.Ali Content Analysis of the Biannual Journal of Value and Behavioral Accounting (2016-2022) [ Vol.3, Issue 1 - Spring Year 1402]
tat.mohammadreza The Effect of Visual Illusion and Emotional States on Financial Information Analysis and Biased Decision Making [ Vol.2, Issue 1 - Autumn Year 1401]
tohidloo.mohsen The Effect of Psychological Capital on the Professional Ethics of Comptrollers (A Case Study: Comptrollers in the Administrations of Zanjan Province) [ Vol.1, Issue 3 - Spring Year 1401]
torkzadeh.Ali Moderation and Development of Structuration Theory in Accounting Research with a Social-Ethical Approach [ Vol.1, Issue 3 - Spring Year 1401]

V

Varvani Farahi.Fatemeh A New Combinational Model for the Audit Quality and Sensitivity Analysis of Its Effective Criteria [ Vol.1, Issue 4 - Summer Year 1401]

Z

Zandi.Anahita A Study of the Effect of Corporate Social Responsibility on the Provision of Life-Cycle Budget [ Vol.1, Issue 4 - Summer Year 1401]
Zandi.Anahita A Study of the Intervention Role of Big Data Adoption in the Correlation between Board Governance and Audit Report Lag [ Vol.3, Issue 3 - Autumn Year 1402]
ZANGANEH.MOASARREZ A Study of the Effect of Professionalism, Organizational Culture, and Leadership Style on Auditors’ Performance Regarding the Moderating Role of [ Vol.3, Issue 2 - Summer Year 1402]
zanjirdar.Majid A New Combinational Model for the Audit Quality and Sensitivity Analysis of Its Effective Criteria [ Vol.1, Issue 4 - Summer Year 1401]
zare.iman Moderation and Development of Structuration Theory in Accounting Research with a Social-Ethical Approach [ Vol.1, Issue 3 - Spring Year 1401]