Author Index

A

  • Abasi, Malek Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • ABDI, Rasoul Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • Ab Shirini, Elham Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • Ahmadi Farsani, Farshid Experimental study of the effectiveness of the auditor's conservatism in preventing incorrect stock pricing [Volume 15, Issue 2, 2023, Pages 357-394]
  • Allahyari, Aliakbar Experimental study of the effectiveness of the auditor's conservatism in preventing incorrect stock pricing [Volume 15, Issue 2, 2023, Pages 357-394]
  • Arabzadeh, Meysam A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]
  • Ashrafi, Majid Identifying the Most Important Factors Affecting Accruals Iran's Capital Market and Examining How They Affect Over Time [Volume 15, Issue 2, 2023, Pages 34-70]

B

  • Banimahd, Bahman Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]

E

  • Ebrahimi, Fahime Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]

F

  • Farzinfar, Ali Akbar A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]
  • Foroghi, Daruosh The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]

G

  • Ghayouri Moghadam, ali Investigating the effect of management behavioral strains on the relationship between financial statements entropy and stock returns [Volume 15, Issue 1, 2023, Pages 119-146]

H

  • Haji Mirza Aliyan, Hossein The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]
  • Hamidian, Narges The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]
  • Hamidian, Narges The Analysis of Matching Quality and Misstatement Financial Reporting over the Firm Life Cycle [Volume 15, Issue 2, 2023, Pages 292-319]
  • Hassani, Mohammad Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]
  • Hemmati, Bahram Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]
  • Hosseini, Seyyed Hossein Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]

J

  • Jafari, Mahboobe The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]

K

  • Karimi, Zeynab Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]
  • Khalili, Yassaman Investigating the moderating effect of Leader and Young firms in industry on the relationship between Peer Firms and the Firm's Investment based on the theories of Information Deficit and Competitiveness [Volume 15, Issue 2, 2023, Pages 71-104]
  • Khedri, Nader Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • Khodadadi, Vali Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • Khodamipour, Ahmad The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]
  • Kolivand, Abbas Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]

M

  • Majidi Yazdi, Mostafa Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]
  • Mashayekh, Shahnaz The Relationship between Corporate Sustainable Development Performance, Investors Sentiment, and Managerial Overconfidence [Volume 15, Issue 2, 2023, Pages 395-427]
  • Matinfard, Mehran Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]
  • Mehtari, Zeynab Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • MIRNIYA, SEYYED JABER Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • Mohammadi, Farzaneh A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]
  • Mohammadzadeh Salteh, Heydar Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • Mousavi, Sayed Esmaeil Investigating the effect of management behavioral strains on the relationship between financial statements entropy and stock returns [Volume 15, Issue 1, 2023, Pages 119-146]

N

  • Nasiri, Saeed Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • Nazemi, Amin Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]

P

  • Pourgholamreza, Neda The Relationship between Corporate Sustainable Development Performance, Investors Sentiment, and Managerial Overconfidence [Volume 15, Issue 2, 2023, Pages 395-427]
  • Pourheidari, Omid The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]

R

  • Rahim, **, Alireza The Investigating of Relationship Tax Avoidance and Managerial Empire-Building, Considering Corporate Social Responsibility [Volume 15, Issue 2, 2023, Pages 246-291]
  • Rahmanian Koushkaki, Abdolrasoul The effect of divergent opinions of investors on the incorrect pricing of stocks with regard to the role of financial information quality and information asymmetry in the Iranian capital market [Volume 15, Issue 1, 2023, Pages 147-174]
  • Rezaeyan joibary, Azam Identifying the Most Important Factors Affecting Accruals Iran's Capital Market and Examining How They Affect Over Time [Volume 15, Issue 2, 2023, Pages 34-70]
  • Rostami, Vahab The Effect of Investors' Divergence of Opinions on the Speed of Adjusting the Financial Leverage Towards the Optimal Leverage [Volume 15, Issue 1, 2023, Pages 209-226]

S

  • Saffar, Armin The effect of divergent opinions of investors on the incorrect pricing of stocks with regard to the role of financial information quality and information asymmetry in the Iranian capital market [Volume 15, Issue 1, 2023, Pages 147-174]
  • Salehi, Mahdi The Effect of Investors' Divergence of Opinions on the Speed of Adjusting the Financial Leverage Towards the Optimal Leverage [Volume 15, Issue 1, 2023, Pages 209-226]
  • Sarikhani, Mehdi Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]
  • Shahri, Maryam Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]
  • Shakeri, Akbar Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]

V

  • Valiyan, hasan Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]

Z

  • Zanjirdar, Msjid Explaining the modulating effect of strategies on the relationship between the factors of acceptance of emerging technologies and Accounting information system quality [Volume 15, Issue 2, 2023, Pages 140-179]