Author Index

A

  • Adham, Abbas Comparison of explanatory power of linear in models predicts expected stock returns [Volume 13, Issue 2, 2021, Pages 1-35]
  • Aghaei, Mohammad Ali Investigating the Impact of Culture on Accounting Distortions [Volume 13, Issue 1, 2021, Pages 1-29]
  • Arabmazar Yazdi, Mohammad Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Asna Ashari, Hamideh Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Avazzadeh fath, Fariborz Investigating the usefulness of Relief and correlation variable selection methods in predicting and identifying optimal predictor variables affecting aggressive tax policy [Volume 13, Issue 1, 2021, Pages 335-377]
  • Azadi Hir, Keihan The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]
  • Azizi, Sedighe Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]

B

  • Banimahd, Bahman Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Barzegar, Bahram Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization [Volume 13, Issue 2, 2021, Pages 227-267]
  • Blue, Ghasem The effect of investor sentiment on Value Relevance of Accounting Information [Volume 13, Issue 2, 2021, Pages 97-122]

D

  • Dastgir, Mohsen The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]
  • Diba Kia, Paria Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]

E

  • Ebrahimi, Fahime Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]
  • Etemadi, Hossein Modeling Financial Reporting Bias [Volume 13, Issue 1, 2021, Pages 161-189]

F

  • Faghih, Mohsen CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • Fakhari, Hossein CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • Faraji, Omid Audit Fee Model in Iran: First Evidence from a Mixed Method [Volume 13, Issue 1, 2021, Pages 191-224]

G

  • Ganji, Kianoosh Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Ghanizadeh, Bahram The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]

H

  • Haghighat shahrestani, Maryam The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]
  • Hajiannejad, amin The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]
  • Hasanzadeh Diva, Seyed Mostafa The effect of investor sentiment on Value Relevance of Accounting Information [Volume 13, Issue 2, 2021, Pages 97-122]
  • Hoshi, Abbas Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]

I

  • Imani, Karim CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]

J

  • Jandaghi Ghomi, Mohammad Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • Jokar, Hossein Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]

K

  • Karami, Gholamreza Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • Kavianifard, Hashem Investigating the usefulness of Relief and correlation variable selection methods in predicting and identifying optimal predictor variables affecting aggressive tax policy [Volume 13, Issue 1, 2021, Pages 335-377]
  • Kazerooni, Akram Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization [Volume 13, Issue 2, 2021, Pages 227-267]
  • Khajavi, Shokrollah Investigating the usefulness of Relief and correlation variable selection methods in predicting and identifying optimal predictor variables affecting aggressive tax policy [Volume 13, Issue 1, 2021, Pages 335-377]
  • Kheradyar, Sina The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]

M

  • Marfoo, Mohammad Comparison of explanatory power of linear in models predicts expected stock returns [Volume 13, Issue 2, 2021, Pages 1-35]
  • Mehrabanpour, Mohammadreza Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • Mohammadi, Sajjad Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Mohammadi Nodeh, Fazel The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]
  • MohammadRezaei, Fakhroddin Audit Fee Model in Iran: First Evidence from a Mixed Method [Volume 13, Issue 1, 2021, Pages 191-224]

O

  • Oshkooh, Azadeh Investigating the effect of information asymmetry on incorrect stock pricing with emphasis on the role of corporate political communication [Volume 13, Issue 2, 2021, Pages 387-419]

P

R

  • Rostami, Amin Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]

S

  • Sadraei, Ghazal sadat Audit Fee Model in Iran: First Evidence from a Mixed Method [Volume 13, Issue 1, 2021, Pages 191-224]
  • Salehi, Allahkaram Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Sarlak, Narges Investigating the effect of earnings quality characteristics on information content of annual and interim earnings with a meta-analysis approach [Volume 13, Issue 2, 2021, Pages 157-196]
  • Sepasi, Sahar Modeling Financial Reporting Bias [Volume 13, Issue 1, 2021, Pages 161-189]
  • Soroushyar, Afsaneh The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]

T

  • Taghizadeh, Reza Study of the effect public sector organizations’ accountability in the relationship between financial reporting quality and their performance [Volume 13, Issue 2, 2021, Pages 123-155]

V

  • Vaez, seyed ali The Effect of Information Risk on the Relationship between Abnormal Audit Report Delays and Abnormal Stock Returns [Volume 13, Issue 1, 2021, Pages 31-66]

Z

  • Zeraatgari, Ramin Study of the effect public sector organizations’ accountability in the relationship between financial reporting quality and their performance [Volume 13, Issue 2, 2021, Pages 123-155]
  • Ziya, Farnaz Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]