Author Index

A

Al Attabi.Sadeq Jaafar Kadhim The Impact of the Financial Crisis on Tax Avoidance Behaviors: The Mediating Role of Earnings Management in Companies Listed on the Iraqi Stock Exchange [ Vol.4, Issue 4 , 4 - Winter Year 1403]
aliahamdi.saeid Studying the Effect of Financial Managers' Personality Integrity on the Relationship Between Perceived Role Conflict and Opportunistic Financial Reporting Behavior from an Ethical Perspective [ Vol.4, Issue 3 - Autumn Year 1403]
arab.leyla Investigating the Impact of Accountability on the Professional Ethics of Public Sector [ Vol.4, Issue 3 - Autumn Year 1403]
Arabzadeh.Meysam A New Approach to Management Accounting: The Initial Loose-Joint Model, Complementary Theoretical Frameworks, and the Operational Model of Loose-Joint Based on Cognitive, Cultural, and Normative Elements [ Vol.4, Issue 4 , 4 - Winter Year 1403]
Atarasadi.Maryam A New Approach to Management Accounting: The Initial Loose-Joint Model, Complementary Theoretical Frameworks, and the Operational Model of Loose-Joint Based on Cognitive, Cultural, and Normative Elements [ Vol.4, Issue 4 , 4 - Winter Year 1403]

B

borhani. seyed abass Investigating the Effect of Internal Organizational Factors on the Quality of Budget Implementation Based on the Performance of Project-Oriented Organizations in Iran's Housing Sector [ Vol.4, Issue 1 - Spring Year 1403]

C

Chenari.Hassan Business Sustainability: A Theoretical and Integrated Perspective [ Vol.4, Issue 1 - Spring Year 1403]

D

Darabi.Roya The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors [ Vol.4, Issue 2 - Summer Year 1403]
Darvish.Hadiseh Investigating the Role of Personal and Professional Characteristics in the Emergence of Social Weakening in the Auditing Profession [ Vol.4, Issue 4 , 4 - Winter Year 1403]
Dastgir.Mohsen Studying the Effect of Financial Managers' Personality Integrity on the Relationship Between Perceived Role Conflict and Opportunistic Financial Reporting Behavior from an Ethical Perspective [ Vol.4, Issue 3 - Autumn Year 1403]
dehghan nayeri.mahmoud Providing a Framework for Identifying and Evaluating Criteria and Options for Fintech Partners of Mellat Bank [ Vol.4, Issue 3 - Autumn Year 1403]
Didar.Hamzeh The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap [ Vol.4, Issue 1 - Spring Year 1403]

E

eghbal.sara The Effect of Moral Equality on Auditors' Ethical Behavior: The Moderating Role of Religiosity [ Vol.4, Issue 3 - Autumn Year 1403]

F

Fathi.Mehrdad The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports [ Vol.4, Issue 3 - Autumn Year 1403]
Fooladi.Masood The Impact of the Financial Crisis on Tax Avoidance Behaviors: The Mediating Role of Earnings Management in Companies Listed on the Iraqi Stock Exchange [ Vol.4, Issue 4 , 4 - Winter Year 1403]

G

gavara.Maryam Investment Decisions Based on Disposition Effect, Mass Behavior, and Blue Chip Stocks in Tehran Capital Market [ Vol.4, Issue 2 - Summer Year 1403]
Gerami.Ali Independent Auditors' Evaluation of Internal Audit Functions [ Vol.4, Issue 4 , 4 - Winter Year 1403]
Ghadimi.Samaneh Studying the Effect of Financial Managers' Personality Integrity on the Relationship Between Perceived Role Conflict and Opportunistic Financial Reporting Behavior from an Ethical Perspective [ Vol.4, Issue 3 - Autumn Year 1403]
gholami qavam abadi.afsaneh Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran [ Vol.4, Issue 2 - Summer Year 1403]
Golami-Jamkarani.Reza Corporate Controversies, Social Responsibility, and Market Performance [ Vol.4, Issue 4 , 4 - Winter Year 1403]

H

Hajiha.Zohreh Bold Financial Funds: A Gateway to Financing Start-Up Businesses Amidst Investors' Behavioral Biases [ Vol.4, Issue 1 - Spring Year 1403]
Hirad.alireza Investigating the Impact of Accountability on the Professional Ethics of Public Sector [ Vol.4, Issue 3 - Autumn Year 1403]
Homayounfar.Mahdi Identifying and Prioritizing the Primary Reasons for Companies Being Delisted from the Tehran Stock Exchange Using the ISM-ANP Hybrid Method [ Vol.4, Issue 3 - Autumn Year 1403]

J

Jafari.Masoumeh Identifying and Prioritizing the Primary Reasons for Companies Being Delisted from the Tehran Stock Exchange Using the ISM-ANP Hybrid Method [ Vol.4, Issue 3 - Autumn Year 1403]

K

khan mohammadi.Mohammad hamed Presenting a Fraud Prediction Model Based on Artificial Intelligence (Naïve Bayes) [ Vol.4, Issue 4 , 4 - Winter Year 1403]
Khodabakhshi Parijan.Khadijeh Independent Auditors' Evaluation of Internal Audit Functions [ Vol.4, Issue 4 , 4 - Winter Year 1403]
kordlouie.hamidreza Providing a Conceptual Framework Pattern of Blockchain Technology Ethics [ Vol.4, Issue 2 - Summer Year 1403]
kordlouie.hamidreza Presenting a Fraud Prediction Model Based on Artificial Intelligence (Naïve Bayes) [ Vol.4, Issue 4 , 4 - Winter Year 1403]

M

Mohsenbeigy.Zeinab Corporate Controversies, Social Responsibility, and Market Performance [ Vol.4, Issue 4 , 4 - Winter Year 1403]
Mohsenzade.Ghasem Bold Financial Funds: A Gateway to Financing Start-Up Businesses Amidst Investors' Behavioral Biases [ Vol.4, Issue 1 - Spring Year 1403]
moradi. majid The Effect of Moral Equality on Auditors' Ethical Behavior: The Moderating Role of Religiosity [ Vol.4, Issue 3 - Autumn Year 1403]

N

Nemati.Mahdi Investment Decisions Based on Disposition Effect, Mass Behavior, and Blue Chip Stocks in Tehran Capital Market [ Vol.4, Issue 2 - Summer Year 1403]
Noori Doabi.Payam Providing a Conceptual Framework Pattern of Blockchain Technology Ethics [ Vol.4, Issue 2 - Summer Year 1403]
Norouziasl Balkanlou.Mahnaz The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap [ Vol.4, Issue 1 - Spring Year 1403]

P

Panahi Dorcheh.Mehrdad The Moderating Effect of Corporate Governance on the Relationship Between Independent Audit Quality and Tax Gap [ Vol.4, Issue 1 - Spring Year 1403]

R

raeisi.leila Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran [ Vol.4, Issue 2 - Summer Year 1403]
Rahnamay Roodposhti.Fraydoon Providing a Conceptual Framework Pattern of Blockchain Technology Ethics [ Vol.4, Issue 2 - Summer Year 1403]
Rajabi Far.Masoud Providing a Framework for Identifying and Evaluating Criteria and Options for Fintech Partners of Mellat Bank [ Vol.4, Issue 3 - Autumn Year 1403]
Rezaeifard.Mehrdad Identifying and Prioritizing the Primary Reasons for Companies Being Delisted from the Tehran Stock Exchange Using the ISM-ANP Hybrid Method [ Vol.4, Issue 3 - Autumn Year 1403]
ROSTAMI.VAHAB The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports [ Vol.4, Issue 3 - Autumn Year 1403]

S

safa.mojgan Corporate Controversies, Social Responsibility, and Market Performance [ Vol.4, Issue 4 , 4 - Winter Year 1403]
Sarraf.Fatemeh Bold Financial Funds: A Gateway to Financing Start-Up Businesses Amidst Investors' Behavioral Biases [ Vol.4, Issue 1 - Spring Year 1403]
Sarvi.Azam A New Approach to Management Accounting: The Initial Loose-Joint Model, Complementary Theoretical Frameworks, and the Operational Model of Loose-Joint Based on Cognitive, Cultural, and Normative Elements [ Vol.4, Issue 4 , 4 - Winter Year 1403]
seyfi.Ghazaleh The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors [ Vol.4, Issue 2 - Summer Year 1403]
seyyedi.peyman Investigating the Effect of Internal Organizational Factors on the Quality of Budget Implementation Based on the Performance of Project-Oriented Organizations in Iran's Housing Sector [ Vol.4, Issue 1 - Spring Year 1403]
shahidi.sina A New Approach to Management Accounting: The Initial Loose-Joint Model, Complementary Theoretical Frameworks, and the Operational Model of Loose-Joint Based on Cognitive, Cultural, and Normative Elements [ Vol.4, Issue 4 , 4 - Winter Year 1403]
shuaib.saad ali abed The Impact of the Financial Crisis on Tax Avoidance Behaviors: The Mediating Role of Earnings Management in Companies Listed on the Iraqi Stock Exchange [ Vol.4, Issue 4 , 4 - Winter Year 1403]
Sotudeh.Reza Investigating the Impact of Accountability on the Professional Ethics of Public Sector [ Vol.4, Issue 3 - Autumn Year 1403]

T

tanasan,.Saeid Identifying factors and explaining the behavior pattern of capital market efficiency in Iran [ Vol.4, Issue 2 - Summer Year 1403]
tohidloo.mohsen The Impact of Managers' Moral Bias on the Divergence of Investor Behavior: Emphasizing the Moderating Role of Comparability and Readability in Financial Reports [ Vol.4, Issue 3 - Autumn Year 1403]

Z

Zandi.Anahita Presenting a Model to Examine the Factors Influencing Audit Performance Using a Risk-Based Approach and Assessing Independent Audit Quality [ Vol.4, Issue 1 - Spring Year 1403]
zare.iman Identifying factors and explaining the behavior pattern of capital market efficiency in Iran [ Vol.4, Issue 2 - Summer Year 1403]
Zarei.Ali Presenting a Fraud Prediction Model Based on Artificial Intelligence (Naïve Bayes) [ Vol.4, Issue 4 , 4 - Winter Year 1403]