Author Index

A

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]
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]
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]
Angizeh.Alireza The statistics of indicators for monitoring the effectiveness and efficiency of internal audit in municipalities [ Vol.3, Issue 4 - Winter Year 1402]
Asna Ashari.Hamideh Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior [ Vol.3, Issue 2 - Summer Year 1402]

B

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]
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]

E

ebrahimi.sajad Effective Factors on Income Tax Non-Compliance in Occupations: Theory of Planned Behavior [ Vol.3, Issue 2 - Summer Year 1402]

F

falahat.ramtin The Effect of Financial Constraint and Managerial Overconfidence on Investment-Cash Flow Sensitivity [ Vol.3, Issue 3 - Autumn Year 1402]
Filsaraei.Mahdi The statistics of indicators for monitoring the effectiveness and efficiency of internal audit in municipalities [ Vol.3, Issue 4 - Winter Year 1402]

G

garkaz.Mansour The Effect of Accounting Ethics on Multiple Ethical Frameworks [ Vol.3, Issue 3 - Autumn Year 1402]
Garkaz.Mansour Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience [ Vol.3, Issue 4 - Winter Year 1402]
Geramirad.Fatemeh Content Analysis of the Biannual Journal of Value and Behavioral Accounting (2016-2022) [ Vol.3, Issue 1 - Spring Year 1402]
Gholami-Jamkarani.Reza Organizational capital and company auditor selection [ Vol.3, Issue 4 - Winter Year 1402]
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

Hajiha.Zohreh A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings [ Vol.3, Issue 3 - Autumn Year 1402]

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]

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]
Khaniyan.Mohsen Organizational capital and company auditor selection [ Vol.3, Issue 4 - Winter Year 1402]
khozain.ali Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience [ Vol.3, Issue 4 - Winter Year 1402]

L

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

Maranjory.Mehdi The Speed of Capital Structure Adjustment: An Empirical Test of Companies' Behavior in Periods of Credit Expansion and Contraction [ Vol.3, Issue 4 - Winter Year 1402]
matoufi.alireza Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience [ Vol.3, Issue 4 - Winter Year 1402]

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]
Panahi Dorcheh.Mehrdad The Interactive Effect of Business Strategy on the Relationship Between Managerial Ability, Financial Constraints, Cash Holding Value, and Capital Structure Adjustment speed [ Vol.3, Issue 4 - Winter Year 1402]
pourmazaheri.mojtaba Investigating the Effect of Auditors' Professional Judgment on Audit Quality with the Mediating Role of Auditors' Professional Resilience [ Vol.3, Issue 4 - Winter Year 1402]

R

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]
Rahnamay Roodposhti.Fereydon Examining the Effect of the Type of Audit Report on Investors' Behavior [ Vol.3, Issue 4 - Winter Year 1402]
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]
Rezaeirad.Marzieh The Speed of Capital Structure Adjustment: An Empirical Test of Companies' Behavior in Periods of Credit Expansion and Contraction [ Vol.3, Issue 4 - Winter Year 1402]

S

safa.mojgan A Theoretical Study of Managers' Behavioral Trait of Overconfidence in Managerial Decision Makings [ Vol.3, Issue 3 - Autumn Year 1402]
Safari.Fatemeh Examining the Effect of the Type of Audit Report on Investors' Behavior [ Vol.3, Issue 4 - Winter Year 1402]
safdariyan.leila The Interactive Effect of Business Strategy on the Relationship Between Managerial Ability, Financial Constraints, Cash Holding Value, and Capital Structure Adjustment speed [ Vol.3, Issue 4 - Winter Year 1402]
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]
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]
Sharifiyan.majid The Interactive Effect of Business Strategy on the Relationship Between Managerial Ability, Financial Constraints, Cash Holding Value, and Capital Structure Adjustment speed [ Vol.3, Issue 4 - Winter 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

Tarkhorani.Ali Content Analysis of the Biannual Journal of Value and Behavioral Accounting (2016-2022) [ Vol.3, Issue 1 - Spring Year 1402]

V

vakilifard.hamidreza Examining the Effect of the Type of Audit Report on Investors' Behavior [ Vol.3, Issue 4 - Winter Year 1402]

Z

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]