Author Index

A

  • Abasnezhad, Fatemeh Effect of Conservatism and Disclosure on the Cost of Equity Capital [Volume 3, Issue 3, 2013, Pages 93-110]
  • Abbasi, Ebrahim The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
  • Abbasi, Ebrahim The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Abbasi, Ebrahim Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2019, Pages 155-174]
  • Abbasi, Ebrahim The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2023, Pages 121-146]
  • Abbasi, Hamidreza Comparative Study of Identified Factors Affecting Accounting and Auditing Ethics by Knowledge Analysis Method Relying on Four Multi-Criteria Evaluation Approaches [Volume 13, Issue 1, 2023, Pages 181-200]
  • Abbasian, Ezatolah Stock Price Synchronicity with Analyst Coverage and Disclosure of Information in Iran Cpaital Market [Volume 12, Issue 3, 2022, Pages 221-240]
  • Abbasian, Hossein Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Abbas Tafreshi, Zohre Forensic Accounting Maturity Model in Iran [(Articles in Press)]
  • Abbaszadeh, Mohammadreza The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Abbaszadeh, Mohammad Reza Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2020, Pages 123-168]
  • Abbaszadeh, Mohammad Reza Needs Assessment of Accounting Standards for small and medium-sized Entities (SMEs) from the Perspective of Creditors and Financial Information Providers [Volume 12, Issue 1, 2022, Pages 91-122]
  • Abbaszadeh, Mohammad Reza Tone management and corporate social responsibility:the moderating role of board gender diversity [(Articles in Press)]
  • Abbaszadeh, MohammadReza Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
  • Abdi, Hamed A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • Abdi, Mostafa Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Abdi, Mostafa Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
  • Abdigolzar, Bahman A Model for Measuring Moral Hazard of Managers Based on Financial Data [Volume 11, Issue 4, 2021, Pages 181-200]
  • Abdolahnezhadkhalilabad, Reza Related Party Transactions and the Relation between Political Connections and Audit Report Lag [Volume 10, Issue 2, 2020, Pages 161-268]
  • Abdoli, Mohammadreza Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
  • Abdzadeh kanafi, Mohammad Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2019, Pages 299-320]
  • Abed, Ameneh Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
  • Abolghasemi, Mahmood Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
  • Abouhahamzeh, Mina Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
  • Abouhamzeh, Mina Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Adibi, Azadeh Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Adlzadeh, Morteza Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • Aflatooni, Abbas Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • Aflatooni, Abbas The Effect of Accounting Information Quality and Disclosure Quality on the Use of Financial Resources in Firms’ Core Business [Volume 10, Issue 1, 2020, Pages 97-114]
  • Aflatooni, Abbas Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management [Volume 11, Issue 1, 2021, Pages 1-22]
  • Aghaei, Mohammad Effective’s internal controls in Investment companies from the viewpoint of independent auditors [Volume 5, Issue 3, 2015, Pages 1-12]
  • Aghaei, Mohammad Ali A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
  • Aghaei chadegani, Arezoo Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
  • Aghaie, Arezoo The Effects of Interaction among Audit Firms Ethical Culture, Audit Team Norms and Auditors Personality Type on Auditors' Intention to Report Detected Errors [Volume 6, Issue 1, 2016, Pages 33-52]
  • Aghaie, Mohamad ali Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • AghaiiGhohi, Alireza Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Ahangari, Abdolmajid Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
  • Ahmadi, Faegh The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
  • Ahmadi, leila Earnings Management in Listed Firms and Unlisted Subsidiaries [Volume 9, Issue 1, 2019, Pages 256-282]
  • Ahmadi, Mehran Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
  • Ahmadi, Noushin The Effects of Interaction among Audit Firms Ethical Culture, Audit Team Norms and Auditors Personality Type on Auditors' Intention to Report Detected Errors [Volume 6, Issue 1, 2016, Pages 33-52]
  • Ahmadi, Shahin Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Ahmadian, Vahid Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
  • Ahmadian, Vahid International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Ahmadinejad, Mostafa The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
  • Ahmad Khanbeigi, Mostafa Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Ahmadpoor, Ahmad Variables Affecting Conservatism [Volume 2, Issue 4, 2012, Pages 19-32]
  • AHMADPOR, AHMAD Earnings Quality and CEO Tenure [Volume 5, Issue 4, 2015, Pages 1-14]
  • Ahmadpour, Ahmad The Relation between Asset Liquidity and Stock Liquidity in Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 61-77]
  • Ahmadvand, Maysam A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
  • Akbari, Mohsen Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Akbari, Mohsen Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
  • Akbari, Mohsen Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
  • Akbari Kiaroudi, Seyede Fateme Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
  • Akhgar, Mohammad omid The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
  • Akhlaghi, Hassan Ali Investigating the Effect of Firm Level Factors on Debt Maturity Structure [Volume 1, Issue 1, 2011, Pages 39-62]
  • Akhlaghi, Hassan Ali Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
  • Akhoundi, omid Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2020, Pages 103-122]
  • Akhoundi, Omid Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2019, Pages 105-126]
  • Akhoundi, Omid Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
  • Alahyari, Gholam-Hassan Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [Volume 4, Issue 2, 2014, Pages 47-60]
  • Alavi, Seyed Mostafa Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
  • Alavi, Seyed Mostafa Alavi Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
  • Alavi, Seyed Mostafa Alavi Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies [Volume 13, Issue 4, 2023, Pages 111-142]
  • Alavi Tabari, Seyed Hossein Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
  • Alavi Tabari, Seyed Hossein The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Aliahmadi, Saeid The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]
  • Ali Hosseini, mehdi Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [Volume 12, Issue 3, 2022, Pages 301-320]
  • Alikhani, Razieh The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Alimoradi, Mohammad Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
  • Alizadeh, Javad The investigation of the impact of the type of shareholder (institutional and non-institutional) ownership on the relationship between tax avoidance and firms value [Volume 12, Issue 3, 2022, Pages 281-300]
  • Alizadeh, Shokoufeh The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [Volume 13, Issue 4, 2023, Pages 83-110]
  • Alizadeh, Vahid The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
  • Allahverdizadeh, Siamak Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
  • Almasi, Isaac Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
  • Amin, Vahid Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability Performance and Financial Performance [Volume 11, Issue 3, 2021, Pages 1-26]
  • Amini, Fakhroddin The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Amini, Peyman The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
  • Amini, Sirwan Stock Price Synchronicity with Analyst Coverage and Disclosure of Information in Iran Cpaital Market [Volume 12, Issue 3, 2022, Pages 221-240]
  • Amini, Valiollah Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Amini, Yasin A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
  • Aminifard, Zohreh Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Amini Mehr, Akbar XBRL Effects on Financial Reporting in Iranian Firms [Volume 7, Issue 1, 2017, Pages 29-42]
  • AMIRHOSSEINI, zahara Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
  • Amiri, Hadi Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Amiri, Hadi The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2019, Pages 53-84]
  • Amiri, Houshang The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
  • Amiri, Maghsoud Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
  • Amiri, Maghsoud Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]
  • Amjadian, Saber Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
  • Amozadi rizi, Kobra Moderating Role of Ownership Type (state) in the Relationship between Corporate Governance Mechanisms and Earning Management (real, accrual) [Volume 10, Issue 1, 2020, Pages 115-137]
  • Ansari, Abdolmahdi A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
  • Anvari Rostami, Aliasghar Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Anvary Rostamy, Ali Asghar Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2015, Pages 143-165]
  • Arabmazar Yazdi, Mohammad Investigating the Dimensions of Accounting Students Academic Engagement in E-learning Programs of Universities [Volume 12, Issue 3, 2022, Pages 201-220]
  • Arabmazar Yazdi, Mohammad A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]
  • Arabsalehi, Mehdi The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Arabzadeh, Meysam Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • Arash, Tahriri The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
  • Aref manesh, Zohreh Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Arefmanesh, Zohreh Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Arefmanesh, Zohreh Designing a Model of Effective Determinants and Financial Consequences of Enterprise Risk Management: Hierarchical Analysis and Developed Theory of Rough [Volume 13, Issue 3, 2023, Pages 133-164]
  • Asadi, Amirhossein Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Asadi, Gholamhossein Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2015, Pages 187-203]
  • Asadi, Leila Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
  • Ashrafi, Mariyeh Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Ashtab, Ali Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2019, Pages 345-362]
  • Asiaie, Mohamadreza The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 89-114]
  • Aspokeh, Jalal Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]
  • Assadi, Gholamhossein Persistence of Accrual Components and Future Stock Returns [Volume 8, Issue 4, 2019, Pages 1-20]
  • Avasapian, Alin The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
  • Azadeh, Maddahi The effect of board characteristics and company size on tax transparency [(Articles in Press)]
  • Azadzadeh, Adeleh Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers [Volume 10, Issue 2, 2020, Pages 187-212]
  • Azami, Zeinab The effect of Auditor's Prior Commitment and Control Environment Risk on Evaluation of Subsequent Events [(Articles in Press)]
  • Azar, Adel Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2015, Pages 143-165]
  • Azar, Adel A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
  • Azar, Adel Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Azhdari, Ali Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • Azimi yancheshmeh, Majid The Effect of Geographic Dispersion On Accrual-Based Earnings Management & Real Activities Earnings Management [Volume 9, Issue 3, 2019, Pages 327-351]
  • Azizi, Benyamin A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]
  • Azizkhani, Masoud The Impact of XBRL on Auditing: A Treat of Challenge or Opportunity [Volume 5, Issue 1, 2015, Pages 23-37]

B

  • Babaei Kelarijani, Maedeh Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
  • Babajani, Ja’far Future Studies on Management Accounting: Education and Research Perspective [Volume 10, Issue 1, 2020, Pages 77-96]
  • Babajani, Jafar Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
  • Babajani, Jafar Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Babajani, Jafar Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
  • Babajani, Jafar Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2023, Pages 1-26]
  • Badavar nahandi, Younes The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Badavar nahandi, Younes A Model for Measuring Moral Hazard of Managers Based on Financial Data [Volume 11, Issue 4, 2021, Pages 181-200]
  • Badavar Nahandi, Younes The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Badavar Nahandi, Younes Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Badiei, Hossein Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Baghani, Ali Predicting Financial Health with a Legalistic AI Approach Emphasizing the Role of Governance System Criteria [Volume 13, Issue 3, 2023, Pages 237-260]
  • Baghban, Mohsen The Relation between Asset Liquidity and Stock Liquidity in Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 61-77]
  • Bagheri, Kave Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
  • Bagheri, Mostafa Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Bagherpour Velashani, Mohammad Ali Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Bagherpour Velashani, Mohammad Ali Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
  • Bagherpour Velashani, Mohammad Ali The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Baghoumian, rafik Value relevance of accounting earnings associated with normal and abnormal returns [Volume 3, Issue 4, 2013, Pages 1-15]
  • Baharmoghadam, Mahdi The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
  • Baharmoghaddam, Mehdi Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2020, Pages 271-298]
  • Bahar Moghaddam, Mahdi Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [Volume 6, Issue 2, 2016, Pages 89-112]
  • Bahar Moghaddam, Mahdi Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2023, Pages 49-70]
  • Bahrami, Mandana The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
  • Bahrami, Mandana Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
  • Bahraminasab, Ali Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Bakhtiari, Abolfazl Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Bakhtiari, Mehri Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Banaee Khalilabad, Maryam The Impact of Cultural Factors on the Implementation of International Accounting Standards [Volume 7, Issue 2, 2017, Pages 177-202]
  • Banafi, Mohammad Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Banimahd, Bahman Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [Volume 4, Issue 2, 2014, Pages 47-60]
  • Banimahd, Bahman Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
  • Banimahd, Bahman Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
  • Banimahd, Bahman Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
  • Banimahd, Bahman The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • Banimahd, Bahman Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
  • Banitalebi Dehkordi, Bahareh Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
  • Barshad, Rezvan Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
  • Barzagar, Ghodratalah Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics [Volume 13, Issue 2, 2023, Pages 79-108]
  • Barzegar, Ghodratollah Moderating Effects of Related Party Transactions on The Relation between Disclosure of Research and Development Expenditures and Firm's Value [Volume 10, Issue 1, 2020, Pages 203-225]
  • Barzegar, Maryam Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies [Volume 13, Issue 4, 2023, Pages 111-142]
  • Barzegari Sadaghiani, Samaneh Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
  • Barzideh, Farrokh Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Barzideh, Farrokh Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2023, Pages 1-26]
  • Barzideh, Farrokh Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • Barzideh, Farrokh Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]
  • Bashirimanesh, Nazanin Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
  • Bashirimanesh, Nazanin Readability of Financial Statements and Auditor Strategies to deal with Audit Risk [Volume 11, Issue 1, 2021, Pages 137-169]
  • Bashirimanesh, Nazanin Effects of Managers' Behavioral Bias on Decision Making and Financial Information Quality [Volume 12, Issue 1, 2022, Pages 141-160]
  • Bashirimanesh, Nazanin Designing a Model of Effective Determinants and Financial Consequences of Enterprise Risk Management: Hierarchical Analysis and Developed Theory of Rough [Volume 13, Issue 3, 2023, Pages 133-164]
  • Bastani, Susan Social Networks and Corporate Governance [Volume 5, Issue 3, 2015, Pages 13-37]
  • Bastani, Susan Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Bataghva, Hamed The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Bayat, Karim Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Bayat, Morteza Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2015, Pages 187-203]
  • Bayat, Rohullah Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
  • Bayazidi, Anvar A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
  • Bazrafshan, Mohsen The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Bazrafshan, Saeed An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk [Volume 2, Issue 1, 2012, Pages 67-84]
  • Bazzaz zadeh, Hamid reza The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Behbahaninia, parisa Saadat Accounting information role in Tehran stock exchange investor’s reaction; Study of forecasted earnings [Volume 7, Issue 2, 2017, Pages 203-218]
  • Behbahaninia, Parisa Saadat Effects of Management Efficiency and Capital Structure and Size on Perception of Service Quality and Performance of Banks Listed in Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 211-236]
  • Behbahaninia, Parisa Saadat Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Behbahaninia, Parisa Saadat Trusted Auditing Firms Class and Clients’ Financial Reporting [Volume 10, Issue 3, 2020, Pages 187-212]
  • Behbahaninia, Parisa Saadat Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [Volume 11, Issue 4, 2021, Pages 55-76]
  • Beheshti Zavareh, Mozhgan Social Networks and Corporate Governance [Volume 5, Issue 3, 2015, Pages 13-37]
  • Beig Panah, Behzad The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2015, Pages 39-59]
  • Beirami, Hani Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2015, Pages 223-238]
  • Beirami, Hanieh Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2015, Pages 223-238]
  • Beirami, Haniyeh Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Biglar, kumars Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Blue, Ghasem Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Blue, Ghasem Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]
  • Bolo, Ghasem The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
  • Bolo, Ghasem A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
  • Bolou, Ghasem Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • Bonabi ghadim, Rahim The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Borhani mojdehi, Mohammad Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
  • Bozorg asl, Musa Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Bozorg Asl, Moosa Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Bozorg Asl, Mosa Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2019, Pages 321-344]
  • Bozorg Asl, Mosa Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Bulu, Ghasem Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]

D

  • Dadashi, Iman A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2019, Pages 251-272]
  • Daghani, Reza Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Daghani, Reza Effects of the Board's Ownership and Oversight Structure And Audit Characteristics On Earning Management [Volume 9, Issue 4, 2020, Pages 299-326]
  • Dana, Mohammad Mehdi The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
  • Dana, Mohammad Mehdi Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Darabi, roya Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Darabi, roya Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
  • Darabi, Roya Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
  • Darabi, Roya Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
  • Darabi, Roya Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Darajati, Elham The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [(Articles in Press)]
  • Darkhor, Saeed The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Darsanj, Sakineh Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • Daryaei, Abbas Ali The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • DARYAEI, ABBAS ALI Identifying the aggressive financial reporting of firms [Volume 12, Issue 3, 2022, Pages 141-160]
  • Dastgir, Mohsen The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Dastgir, Mohsen Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Davallou, Maryam Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
  • Davar, Samane The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Dehdar, Farhad Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
  • Dehghan Dehnavi, Hasan Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • Dehghan Dehnavi, Somayye Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
  • Dehpour Atash beik, Parastoo A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]
  • Delavar, Ali Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2023, Pages 1-26]
  • Dianati Deilami, zahra Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]
  • Dianati Deilami, zahra Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Dianati Deilami, Zahra Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Dianati Deilami, Zahra Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
  • Diantai Deilami, Zahra The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Didar, Hamzeh Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Dolatkami, Mostafa CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
  • Dorseh, Saber The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [Volume 6, Issue 3, 2016, Pages 153-184]
  • Doustian, Sedigheh Designing a Firm’s Rating Model in Terms of Accounting Earnings Quality [Volume 9, Issue 4, 2020, Pages 201-220]

E

  • Ebrahimi, Ebrahim Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Ebrahimi, Ebrahim Competitiveness and Pricing of Accounting Information Asymmetry and Quality [Volume 10, Issue 1, 2020, Pages 179-202]
  • Ebrahimi, Mehrdad Variables Affecting Conservatism [Volume 2, Issue 4, 2012, Pages 19-32]
  • Ebrahimikordlar, Ali The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
  • Ebrahimi Kordlar, ali Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2020, Pages 103-122]
  • Ebrahimi Maimand, Mehdi Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
  • Ehteshamrasi, Reza Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
  • Ekhtiari, Younes The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [Volume 13, Issue 4, 2023, Pages 1-30]
  • Elahi Rodposhti, Samaneh Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
  • Emami, Ali CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
  • ESABAT TABARI, ESMAT Earnings Quality and CEO Tenure [Volume 5, Issue 4, 2015, Pages 1-14]
  • Eskandar, Hoda Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
  • Eskandar, Hoda Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
  • Eskandarli, Taher Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • Eslami Mofidabadi, Hossein The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2017, Pages 219-255]
  • Esmaeli, Ghareibe Conditional Conservatism and Value Relevance of Financial Reporting [Volume 9, Issue 2, 2019, Pages 271-292]
  • Esmaelikia, Gharibeh Necessity of changes in the Financial and Operational Accountability System of Public Universities and Identification of its Dimensions from the Experts and Academics View [Volume 6, Issue 1, 2016, Pages 53-80]
  • Esmailikia, Ghareibeh Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
  • Esnaashari, Hamideh The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [Volume 2, Issue 3, 2012, Pages 1-20]
  • Etemadi, Hosein The Association between Related-party Transactions and the Existence of Distortions in Financial Statements and the Financial Reporting Quality: The Role of Restatements and Accrual Estimation Errors [Volume 13, Issue 2, 2023, Pages 1-26]
  • Etemadi, Hossein Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Etemadi, Hossein Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • Etemadi, Hossein Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Etemadi, Hossein Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 61-80]
  • Ezadpour, Mostafa Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]

F

  • Fadaei, Morteza Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
  • Fadavi, Mohammad Hasan The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Faghani, Mahdi Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • Faghani Makrani, Khosro Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability Performance and Financial Performance [Volume 11, Issue 3, 2021, Pages 1-26]
  • Fakhari, Fatemeh Sadat Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Fakhari, Hossein Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Fakhari, Hossien The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
  • Fakharmanesh, Mohammadreza Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2015, Pages 205-221]
  • Fallah, Mirfeyz Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
  • Fallah joshaghani, Maryam Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
  • Faraji Armaki, Mohammad Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Farajzadeh Dehkordi, Hassan The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]
  • Farajzadeh Dehkordi, Hassan Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
  • Farazmand, Hassan Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Farazmand, Hassan The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Farokh, Saeed Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
  • Farshi, Zahra Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • Farzaneh Kargar, Esmail Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2023, Pages 49-70]
  • Farzinfar, Ali Akbar Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • Farzinfar, AliAkbar The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [(Articles in Press)]
  • FASIHI, Setareh Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
  • Fathali, Akram Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2019, Pages 223-250]
  • Fathe, Mohamad hosein The impact of readability of financial statements on the speed of adjustment of commercial credit of companies [Volume 14, Issue 2, 2024]
  • Fathi, Masoume Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Fathi, Zahar Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Fazeli, Naghi Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • Fazlzadeh, Alireza Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
  • Forooghi, Daryoosh Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
  • Forooghi, Daryush Market Reaction to the Timing of EPS Forecast [Volume 5, Issue 3, 2015, Pages 139-162]
  • Foroughi, Daruosh The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2019, Pages 53-84]
  • Fouladi, Ali Asghar The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Fouroghi, Daruosh Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]

G

  • Ganad, Ali The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Ganji, HamidReza The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [Volume 11, Issue 2, 2021, Pages 99-136]
  • Garkaz, Mansour The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [Volume 5, Issue 2, 2015, Pages 161-176]
  • Garkaz, Mansour Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
  • Geramirad, Fatemeh Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]
  • Geramirad, Fatemeh Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
  • Ghaderi, Eghbal Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast [Volume 10, Issue 2, 2020, Pages 213-248]
  • Ghaderi, Salahaddin Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
  • Ghadiryian Arani, Mohammad Hossein Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
  • Ghadiryian Arani, Mohammad Hossein Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
  • Ghaemi, Mohammad hosein The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
  • Ghaemi, Mohammad hosein Identifying the aggressive financial reporting of firms [Volume 12, Issue 3, 2022, Pages 141-160]
  • Ghaemi, Mohammad Hossein Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
  • Ghafarian Ghadim, Mahsa Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
  • Ghaffari, Mohammad Javad Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Ghalambor, Mohammad Hosein The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Ghalibaf Asl, Hasan Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • Ghalibaf Asl, Hassan CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
  • Ghanbari, Mehrdad Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • Ghanbari, Mehrdad Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
  • Ghannad, Mostafa The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Gharechaee, Maryam Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2020, Pages 1-28]
  • Ghasemi, Mahsa The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
  • Ghasemi, Mahsa Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]
  • Ghashghaei, Fatemeh Developing Accounting Department Maturity Model for Iranian Firms [Volume 8, Issue 4, 2019, Pages 175-196]
  • Ghayour, Farzad Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
  • Ghayouri moghaddam, Ali The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
  • Ghods Hasan Abad, Maryam An Iranian Model of Internal Audit Performance Assessment [Volume 9, Issue 3, 2019, Pages 101-121]
  • Gholami hassankiadeh, ّFarid Persistence of Accrual Components and Future Stock Returns [Volume 8, Issue 4, 2019, Pages 1-20]
  • Gholami - Jamkarani, Reza Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • GholamZadeh, Masoud Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Gholizadeh, Mohammad Hasan The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Ghomian, Mahdi Balanced Scorecard and Performance Evaluation of Public Sector Organizations [Volume 1, Issue 1, 2011, Pages 101-121]
  • Ghorbani, Arash Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
  • Ghorbani, Arash Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2020, Pages 123-168]
  • Ghorbani, Asghar Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
  • Ghorbani, Behrooz Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • Ghorbani, Ramin Corporate Governance And Relation between Free Cash Flow and Return [Volume 7, Issue 4, 2017, Pages 213-233]
  • Ghorbauni, Nahid The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
  • Goljaryan, Mohamad Ali Effective’s internal controls in Investment companies from the viewpoint of independent auditors [Volume 5, Issue 3, 2015, Pages 1-12]
  • Golmohammadi, Maryam Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
  • Gord, Aziz Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]

H

  • Habashi, Nemat Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Habibzade, Javad Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
  • Hadelvand, Fatemeh The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
  • Hadianpor, omid Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
  • Hadidifard, Shohreh The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Hadipour Hafshejani, Hojat Allah Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
  • Haghdadi, Mohammadreza Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
  • Haghighat, Hamid Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
  • Haghighat, Hamid Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2019, Pages 345-362]
  • Haghighat, Hamid Investigating the mediating role of agency cost on relationship between earning quality, discretionary disclosure and cost of capital [Volume 12, Issue 4, 2023, Pages 71-98]
  • Haghighat, Tooba Moderating Effects of Related Party Transactions on The Relation between Disclosure of Research and Development Expenditures and Firm's Value [Volume 10, Issue 1, 2020, Pages 203-225]
  • Haghighi, Reyhane A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2019, Pages 197-222]
  • Haghighinasab, Manijeh An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
  • Hagigitalab, Bahare A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2019, Pages 197-222]
  • Hajeb, Hamid Reza Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
  • Hajian, Najmeh Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2015, Pages 143-165]
  • Hajian, Najmeh Effects of the Board's Ownership and Oversight Structure And Audit Characteristics On Earning Management [Volume 9, Issue 4, 2020, Pages 299-326]
  • Hajian, Najmeh Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]
  • Hajian, Najmeh COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024]
  • Hajighasemi, Niloofar Internal Control Model in Enterprise Resource Planning Systems [Volume 9, Issue 1, 2019, Pages 119-153]
  • Hajiha, Zohre The Impact of Corporate Political Relationships on Value-Based Management Performance Indicators and Operational Efficiency [Volume 11, Issue 3, 2021, Pages 47-78]
  • Hajiha, Zohreh Investigating the Effect of Firm Level Factors on Debt Maturity Structure [Volume 1, Issue 1, 2011, Pages 39-62]
  • Hajiha, Zohreh The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 105-123]
  • Hajiha, Zohreh Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
  • Hajiha, Zohreh Business strategy, Material Weaknesses of Internal Controls and Audit Report Delay [Volume 9, Issue 1, 2019, Pages 154-180]
  • Hajiha, Zohreh Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers [Volume 10, Issue 2, 2020, Pages 187-212]
  • Hajiha, Zohreh Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [Volume 13, Issue 4, 2023, Pages 165-194]
  • Hajikermani, Samira Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
  • Haji moradkhani, Hadiseh The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2023, Pages 99-120]
  • Hajireza, Mohammadreza Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
  • Hamdollahi, Kobra Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]
  • Hamidi, Elham Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Hamidian, Mohsen Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Hamza Nejad, Sajad Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2020, Pages 271-298]
  • Hamzeh, Ehsan Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
  • Hamze Nikniafard, Masoud The Effect of Accounting Information Quality and Disclosure Quality on the Use of Financial Resources in Firms’ Core Business [Volume 10, Issue 1, 2020, Pages 97-114]
  • Hasankhani, Fatemeh A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
  • Hasas Yeganeh, Yahya Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [Volume 5, Issue 2, 2015, Pages 33-50]
  • Hasas Yeganeh, Yahya The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [Volume 6, Issue 2, 2016, Pages 23-45]
  • Haseli, Davoud Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
  • Hashemi, Seyed Abass Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
  • Hashemi, Seyyed Abbas Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
  • Hashemzadeh, Marjan COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024]
  • Hassani, Mohammad Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
  • Hassas Yeganeh, Yahya Financial Reporting Quality and Relation between Managerial Overconfidence and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 25-54]
  • Hassas Yeganeh, Yahya Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
  • Hassas Yeghaneh, Yahya Relation between auditors ‘expertise and ethical sensitivity and moral judgment [Volume 3, Issue 4, 2013, Pages 53-70]
  • Hassas Yeghaneh, Yahya Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
  • Hayati, Nahaleh Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Heidarpoor, Farzaneh The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Heidarpoor, Farzaneh Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
  • Heidarpoor, Farzaneh The Effect of CEO Power on Accrual Based Earnings Management and Real Earnings Management [Volume 12, Issue 4, 2023, Pages 147-172]
  • Heidarpoor, Farzaneh Comparative Study of Identified Factors Affecting Accounting and Auditing Ethics by Knowledge Analysis Method Relying on Four Multi-Criteria Evaluation Approaches [Volume 13, Issue 1, 2023, Pages 181-200]
  • Heidarpour, Farzaneh Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Heidarpour, Farzaneh Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Heirany, Forough Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
  • Hejazi, Mohsen Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
  • Hejazi, Razvan Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
  • Hejazi, Rezvan Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Hejazi, Rezvan Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • Hejazi, Rizvan Quantitative and Qualitative Content Analysis of Scientific Research Articles in theField of Technologyin Accounting and Auditing [Volume 14, Issue 2, 2024]
  • Hekmat, Hanieh Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • Hekmat, Hanieh Capital Market Reaction to Auditors' Expertise [Volume 12, Issue 1, 2022, Pages 173-194]
  • Hekmat, Hanieh The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [Volume 13, Issue 4, 2023, Pages 83-110]
  • Hemati Asiabarki, Mehdi The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • HemmasianKashani, Zahra Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [Volume 13, Issue 4, 2023, Pages 165-194]
  • Hemmati, Mohammad The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Hemmati Asiabaraki, Mahdi Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Heshmat, Nesa A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
  • Heydari, Ali Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
  • Heydari, Mohammad Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Heydarzadeh, Vahid The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [Volume 13, Issue 4, 2023, Pages 83-110]
  • Heydarzadeh Khalife Kandi, Vahid Capital Market Reaction to Auditors' Expertise [Volume 12, Issue 1, 2022, Pages 173-194]
  • Homayoun, Ali The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
  • Hooshyar, Mohammadreza Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
  • Hoseini, Seyed Ali The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Hossein, Sajadi, S Stickiness of Manager's Expectations and Profitability Anomalies [Volume 10, Issue 4, 2020, Pages 177-197]
  • Hosseini, Seyed Abdolreza The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • Hosseini, Seyed Ali A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
  • Hosseini, Seyed Ali Cultural Values and Accounting Career-choice Factors [Volume 10, Issue 3, 2020, Pages 55-80]
  • Hosseini, Seyed Ali Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
  • Hosseini, Seyed Ali Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2023, Pages 27-48]
  • Hosseini, Seyed Hossein The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
  • Hosseini, Seyed Mohammad Hossein The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • Hosseini, Seyyed Ali Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Hosseini, Seyyed Mohammad The Relationship between Performance Evaluation Criteria and Abnormal Stock Return [Volume 2, Issue 2, 2012, Pages 73-87]
  • Hosseinpoor, Amirhossein Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
  • Hosseinpour, Yaghoub Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
  • Hossein Pour, Amir Hossein The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2017, Pages 219-255]
  • Houahmand Zaferanie, Rahmat Allah Audit Quality and Earnings Forecast Error: As an Auditor Ranking Criterion [Volume 8, Issue 2, 2018, Pages 135-152]
  • Houshmand, Rezvan Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Houshmand, Rezvan Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]

I

  • ImaniBarandag, Mohammad Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
  • Imani Barandagh, Mohammad The Impact of XBRL on Auditing: A Treat of Challenge or Opportunity [Volume 5, Issue 1, 2015, Pages 23-37]
  • Imani Barandagh, Mohammad Analysis of Factors Affecting Tax Quality Based on Analytical Hierarchy Process (AHP) [Volume 6, Issue 2, 2016, Pages 47-63]
  • Iranshahi, Mohammad Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
  • Izadenia, Naser Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
  • Izadi, Hossein Developing a Model to Identify the Factors Affecting the Bankruptcy of Companies in Iran [Volume 11, Issue 3, 2021, Pages 227-256]
  • Izadinia, Naser Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Izadinia, Naser Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2015, Pages 205-221]
  • Izadinia, Naser The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Izadinia, Naser Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
  • Izadinia, Naser The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]
  • Izadi Nia, Naser The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]

J

  • Jabbarzadeh, Saeed A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
  • Jabbarzadeh Kangarluei2, Saeid Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]
  • Jafari, Mahbobe Predicting Financial Health with a Legalistic AI Approach Emphasizing the Role of Governance System Criteria [Volume 13, Issue 3, 2023, Pages 237-260]
  • Jafari, Mahboobeh Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
  • Jafari, Mozhde Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Jafari, Seyede Mahboobeh The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
  • Jafari Bagherabadi, Ehsan The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
  • Jafaridehkordi, Hamidreza The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
  • Jafari Dehkordi, Hamidreza Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
  • Jafari nasab kermani, Neda The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • Jahangirian, Mohammad Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
  • JahangiriLivari, Ali Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
  • Jahanshad, Azita Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Jahanshad, Azita The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Jahanshad, Azita Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
  • Jalali Aliabadi, Farzaneh Initial Public Offering: earnings management and ownership structure [Volume 5, Issue 2, 2015, Pages 17-32]
  • Jamei, Reza The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
  • Jamei, Reza The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
  • Jamshidi navid, Babak Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • Jandaghi, Gholamreza Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • JANNATMAKAN, HOSSEIN The Impact of Corporate Political Relationships on Value-Based Management Performance Indicators and Operational Efficiency [Volume 11, Issue 3, 2021, Pages 47-78]
  • Javadipour, ALireza Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
  • Javanmardi, Soltan The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
  • Jokar, Hossein Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2020, Pages 271-298]
  • Jorjor Zadeh, Alireza Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
  • Joudaki chegeni, Zahra A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]
  • Joudi, Samira The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]

K

  • Kaabomeir, Ahmad Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
  • Kaabomeir, Ahmad Designing a Model of Effective Determinants and Financial Consequences of Enterprise Risk Management: Hierarchical Analysis and Developed Theory of Rough [Volume 13, Issue 3, 2023, Pages 133-164]
  • Kabiri, Mohammad Taghi The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry [Volume 8, Issue 1, 2018, Pages 147-172]
  • Kabiri, Mohammad Taghi The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [(Articles in Press)]
  • Kaboli, Mona Sadat Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
  • Kafami, Mehdi Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Kalantari, Mehdi Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
  • Kamali, Ehsan Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
  • Kamali Kermani, Narjes A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
  • Kamyabi, Yahya Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics [Volume 13, Issue 2, 2023, Pages 79-108]
  • Karami, Gholamreza Explanatory power of valuation measures in corporations with different earning quality [Volume 5, Issue 1, 2015, Pages 63-85]
  • Karami, Gholamreza A Board of Directors Compensation Model for Iranian Firms [Volume 8, Issue 4, 2019, Pages 127-154]
  • Karami, Gholamreza A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
  • Karami, Gholamreza Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
  • Karami, Gholam Reza A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
  • Karamzadeh, Tahereh The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
  • Karbasy Yazdy, Hossien Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Karimi, Hasan 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2015, Pages 167-186]
  • Karimi, Valiollah 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2015, Pages 167-186]
  • Karshenasan, ali Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Kashanipoor, Mohammad The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]
  • Kashanipour, Mohamad Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • Kashanipour, Mohammad 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2015, Pages 167-186]
  • Kazemi, Tohid A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [Volume 6, Issue 3, 2016, Pages 185-204]
  • Kazemi, Tohid Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2023, Pages 255-280]
  • Kazemi olum, Mahdi Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Kazem Pour, Ehsan Relation between auditors ‘expertise and ethical sensitivity and moral judgment [Volume 3, Issue 4, 2013, Pages 53-70]
  • Khajavi, Shokrollah The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
  • Khajavi,, Shokrollah A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
  • Khajehzadeh, Sara Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
  • Khalifeh Soltani, Seyed Ahmad The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
  • Khalifesoltani, Ahmad Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
  • Khalili, Yassaman The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [(Articles in Press)]
  • Khamisi, Habibe Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • Khanaki, Ali mohammad Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • Khanhossini, Davoud The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Khani, Abdolah The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Khanifar, Hussein The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
  • Khanlarkhani, Mohmmadamin Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]
  • Khastar, Zohre Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Khazaei, Mahdi Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management [Volume 11, Issue 1, 2021, Pages 1-22]
  • Kheradyar, Sina Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
  • Kheradyar, Sina The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • Khodadadi, Vali Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Khodadadi, Vali Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Khodadadi, Vali Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]
  • Khodami pour, Ahmad Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2020, Pages 367-391]
  • Khodami pour, Ahmad The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
  • Khodami pour, Ahmad Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
  • Khodamoradi, mohammad Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Khoeini, Mahin Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
  • Khorramdel Masouleh, Zahra Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method [(Articles in Press)]
  • Khoshtinat Nik Niyat, Mohsen Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
  • Khosravani, Arezoo Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
  • Khosravipour, Negar Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
  • Khotanlu, Mohsen Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Khozein, Ali Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • Kiamarzi, Fatemeh sadat Investigating the Effect of Management Accountants' Characteristics on Ethical Decision-Making about Social Obligations [Volume 14, Issue 1, 2024, Pages 191-226]
  • Kiani, Aidin Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
  • Kiani, Gholamhosein The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2020, Pages 73-102]
  • Kokabi, Sadriyeh Content Analysis of Underlying Causes of Improving Internal Quality Audit Function Based on the Analysis of Total Interpretive Structural Model [Volume 11, Issue 3, 2021, Pages 167-190]
  • Kordestani, Gholamreza Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
  • Kordestani, Gholamreza Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2019, Pages 345-362]
  • Kordestani, Gholamreza Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
  • Kordestani, Gholamreza Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [Volume 12, Issue 3, 2022, Pages 301-320]
  • Kordestani, Gholamreza Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
  • Kordestani, GholamReza The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]

L

  • Lari Dasht Bayaz, Mahmood Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2017, Pages 69-94]
  • Lari dashtebayaz, Mahmoud Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2019, Pages 273-298]
  • Lashgari, Zahra Developing a Model to Identify the Factors Affecting the Bankruptcy of Companies in Iran [Volume 11, Issue 3, 2021, Pages 227-256]
  • Lashgari, Zahra Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
  • Lorestani, Saeedeh Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
  • Lotfiaghel, Zeinab Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]

M

  • Maasumi, Maasumeh An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
  • Maddahi, Azadeh Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
  • Madineh, Sayed Mohsen Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
  • Mafi, Milad Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
  • Maftounian, Mohsen Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
  • Maham, Keyhan Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Mahdavi, Gholam Hosein The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Mahdavi, Gholamhossein Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
  • Mahdavi, Gholamhossein Moderating Effect of Industrial Auditor Specialty on Relation between Corporate Governance Mechanisms and Information Asymmetry [Volume 9, Issue 4, 2020, Pages 341-367]
  • Mahfoozi, Gholamreza Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Mahfoozi, Gholamreza Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
  • Mahmoodabadi, Hamid Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Mahmoodi, Sirvan Investigating the Dimensions of Accounting Students Academic Engagement in E-learning Programs of Universities [Volume 12, Issue 3, 2022, Pages 201-220]
  • Mahmoudi, Mohammad Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
  • Mahmoudi yeke baghi, Roghaye Tone management and corporate social responsibility:the moderating role of board gender diversity [(Articles in Press)]
  • Mahmoudkhani, Mahnaz Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
  • Mahmoudkhani, Mahnaz The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
  • Maleki, Ameneh Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
  • Maleki, Mohammad Hasan A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
  • Malekian, Esfandiar The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • Malekian, Esfandiar Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements [Volume 6, Issue 3, 2016, Pages 1-18]
  • Malekian, Esfandiyar The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
  • Mam Salehi, Parviz Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • Mansourfar, Gholamreza Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
  • Mansourfar, Gholamreza Cash Distributions to Shareholders and The Relation between Agency Costs and Conditional Conservatism [Volume 10, Issue 2, 2020, Pages 115-138]
  • Mansourzare, Minoo Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
  • Maranjori, Mehdi The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
  • Maranjory, Mehdi The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]
  • Maranjory, Mehdi The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Mardani, Hamidreza The Impact of XBRL on Auditing: A Treat of Challenge or Opportunity [Volume 5, Issue 1, 2015, Pages 23-37]
  • Marfou, Mohammad Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Marfou, Mohammad A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • Marfoua, Mohammad Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • Maryami Yaaghubian, Morteza Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Mashakekh, Shahnaz Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • Mashayekh, Shahnaz Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]
  • Mashayekh, Shahnaz The Relation of Cost of capital with Iranian Accounting Standard and Stocks Liquidity [Volume 4, Issue 4, 2015, Pages 125-142]
  • Mashayekh, Shahnaz Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
  • Mashayekh, Shahnaz Developing Accounting Department Maturity Model for Iranian Firms [Volume 8, Issue 4, 2019, Pages 175-196]
  • Mashayekh, Shahnaz The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2023, Pages 99-120]
  • Mashayekh, Shahnaz Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
  • Mashayekh, Shahnaz The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Mashayekhi, Bita Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Mashayekhi, Bita Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2015, Pages 223-238]
  • Mashayekhi, Bita Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2019, Pages 105-126]
  • Mashayekhi, Bita A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
  • Masouni Bilondi, zahra The effect of Auditor's Prior Commitment and Control Environment Risk on Evaluation of Subsequent Events [(Articles in Press)]
  • Massihabadi, Abolghasem Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Mazaheri, Ali The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Mehdi, Faghni The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
  • Mehrabanpour, Mohammadreza The Impact of Corporate Governance Index on Capital Cost and Systematic Risk [Volume 8, Issue 1, 2018, Pages 227-245]
  • Mehrabanpour, Mohammadreza Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Mehrabanpour, Mohammadreza Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
  • Mehrabanpour, Mohammadreza The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
  • Mehrabiyan, Mansour Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
  • Mehrani, Kaveh Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Mehrani, Kaveh The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
  • Mehrani, Sasan The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE [Volume 3, Issue 1, 2013, Pages 17-33]
  • Mehrani, Sasan Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2020, Pages 49-72]
  • Mehrani, Sasan Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
  • Mehrazeen, Ali Reza Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Mehrazin, Alireza Effect of Conservatism and Disclosure on the Cost of Equity Capital [Volume 3, Issue 3, 2013, Pages 93-110]
  • Mehrdad Ayask, Sayed Saeed Market Reaction to the Timing of EPS Forecast [Volume 5, Issue 3, 2015, Pages 139-162]
  • Merani, Sasan Managerial Overconfidence and Earning Forecast Errors [Volume 7, Issue 4, 2017, Pages 147-164]
  • Meshki, Mehdi Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Meshki, Mehdi Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
  • Meshki, Mehdi The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Meshki Miavaghi, Mehdi Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
  • Meyhami, sheida Survey adoption of fair value accounting standards and its impact on accounting profit [Volume 7, Issue 2, 2017, Pages 127-150]
  • Miri Chimeh, Farzaneh Sadat The Impact of Corporate Governance Index on Capital Cost and Systematic Risk [Volume 8, Issue 1, 2018, Pages 227-245]
  • Mirzaee, Mohammad Mahdi Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Mirzaei Abbas Abad, Mohammad Mahdi Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
  • Moayedfar, Rozita The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Moazez, Elahe The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Modafei, Poya Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
  • Moddares, Ahmad Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
  • Moeinaddin, Mahmoud The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Moeinadin, Mahmoud Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
  • Moeinizadeh, Mohsen The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Moeinnezhad, Behrad Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2019, Pages 273-298]
  • Moghaddam, AbdolKarim The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
  • Mohaghegh nia, Mohammad javad The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
  • Mohamadi, Amir Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Mohamadshrefy, Taher Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Mohammadi, Abdullah Dual Roles of Institutional Investors in pre and post IPO Earnings Management [Volume 11, Issue 2, 2021, Pages 27-46]
  • Mohammadi, Atallah Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
  • Mohammadi, Pouyan Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
  • Mohammadi, Shaban Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2019, Pages 273-298]
  • Mohammadi Khoshoui, Hamzeh Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
  • Mohammadi Molqarny, Ataullah Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast [Volume 10, Issue 2, 2020, Pages 213-248]
  • Mohammadi node, Fazel Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
  • Mohammadnezami, Alereza Developing a Model to Identify the Factors Affecting the Bankruptcy of Companies in Iran [Volume 11, Issue 3, 2021, Pages 227-256]
  • MohammadRezaei, Fakhroddin Earnings Management in Listed Firms and Unlisted Subsidiaries [Volume 9, Issue 1, 2019, Pages 256-282]
  • MohammadRezaei, Fakhroddin Effective Factors on Client Non-acceptance Decision by Auditing Firms [Volume 11, Issue 4, 2021, Pages 151-168]
  • MohammadRezaei, Fakhroddin The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Mohammadrezakhani, Vahid Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
  • Mohammadzadeh Saleteh, Heydar Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]
  • Mohebkhah, Mohammad 6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
  • Mohseni, Abdolreza Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2019, Pages 21-52]
  • Mohseni, Abdolreza A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2023, Pages 223-254]
  • Mohseni, Bahram Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
  • Moinoddin, Mahmood Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • Mojtahedzade, Vida Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Mojtahedzadeh, Vida The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [Volume 2, Issue 3, 2012, Pages 1-20]
  • Mokhtari, Mehdi The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • Molanazari, Mahnaz Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
  • Molanazari, Mahnaz Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • MOLANAZARI, MAHNAZ Necessity of changes in the Financial and Operational Accountability System of Public Universities and Identification of its Dimensions from the Experts and Academics View [Volume 6, Issue 1, 2016, Pages 53-80]
  • MOLANAZARI, MAHNAZ Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
  • MOLANAZARI, MAHNAZ The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • Mollanazari, Mahnaz Designing financial reporting transparency model [Volume 4, Issue 4, 2015, Pages 1-38]
  • Mollnazari, Mahnaz The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Mombini, Yaghoob Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
  • Momeni, Eman The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2019, Pages 53-84]
  • Momeni, Fatemeh Explaining the Quality of Disclosure Based on the Theory of Structuration and the Islamic Approach [Volume 13, Issue 3, 2023, Pages 99-132]
  • Momeni, Mansour The Association between Related-party Transactions and the Existence of Distortions in Financial Statements and the Financial Reporting Quality: The Role of Restatements and Accrual Estimation Errors [Volume 13, Issue 2, 2023, Pages 1-26]
  • Momeni, Yosef The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
  • Momtazian, Alireza The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
  • Montasheri, Majid Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
  • Moosavi, Seyedeh Somayeh Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
  • Moosavi Shiri, Mahmood The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
  • Moradi, Ali Reza Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • Moradi, Azadeh The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
  • Moradi, Javad Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
  • Moradi, Mahdi The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Moradi, Mahdi Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Moradi, Mahdi The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Moradi, Mehdi Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
  • Moradi, Mohammad Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
  • Moradi, Mohammad Development of a Comprehensive Information Disclosure Framework in Credit Institutions through Meta-synthesis Method [Volume 11, Issue 2, 2021, Pages 183-216]
  • Moradi, Mohammad Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
  • Moradi, Mohsen Balanced Scorecard and Performance Evaluation of Public Sector Organizations [Volume 1, Issue 1, 2011, Pages 101-121]
  • Moradzadefard, Mehdi Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
  • Moradzade Fard, Mehdi The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Moradzadeh Fard, Mehdi Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Morad Zadeh Fard, Mahdi Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Morshedi, Fatemeh Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2023, Pages 27-48]
  • Mosajed mousavi, Mir sajjad Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2019, Pages 321-344]
  • Mosallanejad, shiva Effective Factors on Client Non-acceptance Decision by Auditing Firms [Volume 11, Issue 4, 2021, Pages 151-168]
  • Mosavi Shiri, Mahmood The Relation between Over-valuation and Disclosure of Internet Financial Information [Volume 4, Issue 4, 2015, Pages 79-103]
  • Mosavyan, Khadijeh The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
  • Moshashaee, Seyed mohammad The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]
  • Moshashaei, Seyed Mohammad Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
  • Moshtagh, Fereshteh Effect of Status and Quality of Audit Reporting on Volume of Trading of Stock in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 63-80]
  • Mostafaei, Parasto Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
  • Motamedi,, , Pegah The Effect of CEO Power on Accrual Based Earnings Management and Real Earnings Management [Volume 12, Issue 4, 2023, Pages 147-172]
  • Mottaghi, Aliasghar A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
  • Mousavi, Mir Hossein Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • Mousavi Gouki, Sayyed Ali Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [Volume 6, Issue 2, 2016, Pages 89-112]

N

  • Nabavi Chashmi, Seyyed Ali Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
  • Nabi i, Elham The Relationship between Hours of Audit and Earnings Management [Volume 2, Issue 1, 2012, Pages 33-49]
  • Naghdi, Sajad Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2015, Pages 187-203]
  • Naghdi, Sajad Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
  • Naghshbandi, Nader Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2019, Pages 273-298]
  • Najafimoghadam, Ali Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
  • Nakhaei, Mansour The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
  • Nakhayee, Karim The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
  • Namazi, Mohammad The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Namazi, Mohammad Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
  • Namazi, Mohammad The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Namazi, Mohammad Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2019, Pages 223-250]
  • Namazi, Mohammad Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2020, Pages 169-200]
  • Namazi, Mohammad Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
  • Namazi, Navid Reza Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method [(Articles in Press)]
  • Namvar, Roghayeh International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Nasiri, Saeed Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Nasiri Alamoti, Hadise Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Nasr Esfahani, Alireza The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
  • Nasseri, Ahmad The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • Nasseri, Ahmad Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Nassirzadeh, Farzaneh Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2017, Pages 95-116]
  • Nassirzadeh, Farzaneh A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2019, Pages 197-222]
  • Navehebrahim, Abdolrahim Curriculum revision based on skills needs of employment market Case study: Accounting program in the associate degree of the Technical and Vocational University [Volume 12, Issue 4, 2023, Pages 195-222]
  • Nazari, Kianoush Effective’s internal controls in Investment companies from the viewpoint of independent auditors [Volume 5, Issue 3, 2015, Pages 1-12]
  • Nazaripour, Mohammad Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
  • Nazemi, Amin An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Nazemi, Amin The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Nazemi, Amin Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method [(Articles in Press)]
  • Nazemi Ardakani, Mahdi The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
  • Nazemi Ardakani, Mahdi Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
  • Nazemi Ardakani, Mahdi The investigation of the impact of the type of shareholder (institutional and non-institutional) ownership on the relationship between tax avoidance and firms value [Volume 12, Issue 3, 2022, Pages 281-300]
  • Nazemi Ardakani, Mahdi Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • Nemati koshteli, reza Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
  • Nematolahi, amirreza Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Nematollahi, Pouria The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
  • Niakan, Leili The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
  • Nikbakht, Mohammadreza An Iranian Model of Internal Audit Performance Assessment [Volume 9, Issue 3, 2019, Pages 101-121]
  • Nikbakht, Mohammad Reza The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2017, Pages 219-255]
  • Nikbakht, Zahra The Effect of Accounting Information Quality and Disclosure Quality on the Use of Financial Resources in Firms’ Core Business [Volume 10, Issue 1, 2020, Pages 97-114]
  • Nikoomaram, Hashem The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Nikoomaram, Hashem Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
  • Nikoonesbati, Mohammad The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Nikravesh, Mehdi CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
  • Nilchi, Moslem Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
  • Nokhbeh Fallah, Zahra Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • Nonahal Nahr, Aliakbar Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]
  • Nonahal Nahr, Aliakbar Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
  • Nonahal Nahr, Aliakbar Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2023, Pages 173-194]
  • Noorifard, Yadollah Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Noorolahzade, Norouz Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Noorshahy, Kobra Curriculum revision based on skills needs of employment market Case study: Accounting program in the associate degree of the Technical and Vocational University [Volume 12, Issue 4, 2023, Pages 195-222]
  • Norouzi, Mohammad A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2019, Pages 251-272]
  • Noruzbeigi, Ebrahim Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Noshfar, alidad A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2023, Pages 223-254]
  • Nourani, Hossein Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2020, Pages 367-391]
  • Nourani, Hossein Market Reaction to Restatement and Distortion of Financial Information in Family-owned Companies [Volume 13, Issue 3, 2023, Pages 57-98]
  • Nourifar, Zeinab Cash Distributions to Shareholders and The Relation between Agency Costs and Conditional Conservatism [Volume 10, Issue 2, 2020, Pages 115-138]
  • Nourollahzadeh, Nowrouz Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]

O

  • Oladhosein, Zahra Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
  • Omrani, Hamed A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
  • Omrani, Hamed Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2019, Pages 105-126]
  • Oshiani, Maryam The Relation of Cost of capital with Iranian Accounting Standard and Stocks Liquidity [Volume 4, Issue 4, 2015, Pages 125-142]

P

  • Parandin, Kaveh Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
  • Parandin, Kaveh Investigating the Effect of Management Accountants' Characteristics on Ethical Decision-Making about Social Obligations [Volume 14, Issue 1, 2024, Pages 191-226]
  • Parchini Parchin, Sayed Mahdi The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE [Volume 3, Issue 1, 2013, Pages 17-33]
  • Parhizkar malek Abad, Esmat Effects of Inflation Rate Risk and Firm-Specific Risk on A Firm Capital Structure Adjustment: GMM Approach [Volume 11, Issue 1, 2021, Pages 23-52]
  • Parsaee, Mohsen Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
  • Parsafard, Behrang Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]
  • Parvizpour, Leila Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
  • Pashayi, Ali The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
  • Pazouki, Parisa Predicting Financial Health with a Legalistic AI Approach Emphasizing the Role of Governance System Criteria [Volume 13, Issue 3, 2023, Pages 237-260]
  • Peikarnegar qalehroudkhani, Sedigheh The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • Peyvandi, Saeedeh The Factors Influencing the Money laundering [(Articles in Press)]
  • Piri, Parviz Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
  • Piri, Parviz Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2023, Pages 255-280]
  • Piri Sagharloo, Mahdi Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers [Volume 10, Issue 2, 2020, Pages 139-162]
  • Pourheidari, Omid Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
  • Pourheidari, Omid The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Pourheidari, Omid Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2019, Pages 299-320]
  • Pourheidari, Omid Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2020, Pages 367-391]
  • Pourheidari, Omid The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
  • Pourheidari, Omid Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2023, Pages 49-70]
  • Pourheidari, Omid Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
  • Pourheidari, Omid Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • Pourheydari, Omid An Examination of the Usefulness of Fraud Detection Decision Aid in Assessment of Management Fraud Risk [Volume 2, Issue 1, 2012, Pages 67-84]
  • Pourmahdi Broujeni, Farzaneh Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
  • Pourmousa, Aliakbar The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
  • POURMOUSA, ALI AKBAR Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
  • Pourzamani, Zahra Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • Pourzamani, Zahra The Impact of Cultural Factors on the Implementation of International Accounting Standards [Volume 7, Issue 2, 2017, Pages 177-202]
  • Pourzamani, Zahra Efficient Opportunistic Earning Management and Financial Constraints: Testing of Debt Hypothesis in Accounting Positive Theories [Volume 9, Issue 3, 2019, Pages 1-23]

Q

  • Qorbanizadeh, Vajhollah Future Studies on Management Accounting: Education and Research Perspective [Volume 10, Issue 1, 2020, Pages 77-96]

R

  • Rabiee, Hamed Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Rahimian, Nezamadin Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
  • Rahimi Tamrin, Atefe Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 21-35]
  • Rahmani, Ali Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Rahmani, Ali The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
  • Rahmani, Ali Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • Rahmani, Ali Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
  • Rahmani, Ali The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
  • Rahmani, Halimeh Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
  • Rahmani, Mohamad Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • Rahmani Mehr, Masoud Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Rahnama Roodposhti, Fereidoon Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
  • Rahnamayerodpooshti, Fereydon Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]
  • Rahnamaye roodposhti, Fereydoon Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
  • Rahnamay roodposhti, Fereydoon Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2019, Pages 21-52]
  • Rahnamay Roodposhti, Fraydoon Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • Rahnamay Roodposhti, Fraydoon Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Rahrovi Dastjerdi, Alireza The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2020, Pages 73-102]
  • Rajabdorri, Hossein The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
  • Rajabi, Ahmad System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
  • Ramazanpour, Esmaiel The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Ramesheh, Manizheh Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Ramezan Ahmadi, Mohammad The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [Volume 6, Issue 3, 2016, Pages 153-184]
  • Ramezan Ahmadi, Mohammad Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
  • Ramezan Ahmadi, Mohammad Investigating the mediating role of agency cost on relationship between earning quality, discretionary disclosure and cost of capital [Volume 12, Issue 4, 2023, Pages 71-98]
  • Ramezani, Javad Content Analysis of Underlying Causes of Improving Internal Quality Audit Function Based on the Analysis of Total Interpretive Structural Model [Volume 11, Issue 3, 2021, Pages 167-190]
  • Ramsheh, Manijeh A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
  • Ramsheh, Manizheh Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]
  • Ramsheh, Manizheh Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Ranjbar, Mohammad Hossein The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
  • Rasekh, Abdorahman Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Rasooli, Shadi The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
  • Rasouli, somayeh Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
  • Rastegarnia, Fatemeh The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
  • Rastegarpouyani, Majid The Association between Related-party Transactions and the Existence of Distortions in Financial Statements and the Financial Reporting Quality: The Role of Restatements and Accrual Estimation Errors [Volume 13, Issue 2, 2023, Pages 1-26]
  • Razavi, Seyedeh Somayeh The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Razavi, Yaser The Relation between Over-valuation and Disclosure of Internet Financial Information [Volume 4, Issue 4, 2015, Pages 79-103]
  • Rekabdar, Ghasem Investigating the mediating role of agency cost on relationship between earning quality, discretionary disclosure and cost of capital [Volume 12, Issue 4, 2023, Pages 71-98]
  • Rezaei, Farzin The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
  • Rezaei, Farzin The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
  • Rezaei, Farzin Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
  • Rezaei, Farzin Management Characteristics and the Relationship Between Product Market Competition And Management Performance [Volume 12, Issue 2, 2022, Pages 151-174]
  • Rezaei, Hamid reza The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Rezaei, Hamid reza The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Rezaei, Mehdi Effects of Intangible Assets on Financial and Governance Policies [Volume 8, Issue 2, 2018, Pages 227-248]
  • Rezaei Pitenoei, Yasser Moderating Effect of Information Environment on the Relation between Accounting Comparability and Tax Avoidance [Volume 10, Issue 4, 2020, Pages 83-111]
  • Rezaei pitenoei (Ph.D), Yasser Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2020, Pages 221-246]
  • RezaeiPoorghaumi, MehdiFatemeh Effects of Intangible Assets on Financial and Governance Policies [Volume 8, Issue 2, 2018, Pages 227-248]
  • Rezaie, Mina Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
  • Rezaiefar, Zahra The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 89-114]
  • Rezayi, Farzin Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
  • Rezazadeh, Javad Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
  • Rezazadeh, Javad Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 61-80]
  • Rezazadeh, Javad Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
  • Rohy, Ali Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Roohollah, Seddighi Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]
  • Roosta, Manoochehr The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
  • Rostami, Mohammad Reza Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2019, Pages 155-174]
  • Rostami, MohammadReza Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
  • Rostam Zade, Naser Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Royaee, Ramazan Ali Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]

S

  • Saba, Neda Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • Sabzalipour, farshad Comparison of Incremental Power of Parent Company Earnings to Subsidiary Earnings in Predicting Consolidated Earnings [Volume 5, Issue 3, 2015, Pages 163-175]
  • Sabzalipour, farshad A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
  • Sabzalipour, Farshad Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
  • Sadeghi, Ghazal The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Sadeghi, Mohsen The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Sadeghi, Mohsen Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Sadeghian, Bahram The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Saedi, Rahman The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Saeedi, Mojtaba The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Saei, Mohammad Javad Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Saeidi, Moslem Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • Safari gerayli, Mehdi Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • Safari Gerayli, Mehdi Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2020, Pages 221-246]
  • Safarzadeh, Mohammad hosein The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
  • Safarzadeh, Mohammad hosein The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 89-114]
  • Safarzadeh, Mohammad Hosein The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2015, Pages 39-59]
  • Safarzadeh, Mohammad Hossein The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [Volume 13, Issue 4, 2023, Pages 1-30]
  • Safdel, Erfan Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
  • Saghafi, Ali Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Saghafi, Ali The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
  • Saghafi, Ali Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Saghafi, Ali Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Saghafi, Ali Managerial Ability and Audit Fees: Role of Financial Distress [Volume 9, Issue 3, 2019, Pages 221-244]
  • Saghafi, Ali Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
  • Sahlabadi, Saeed Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
  • Sajadi, S. Hossein The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • SAJADI, SEYED HOSSEIN The Relationship between Auditing Fees and Board Compensation [Volume 5, Issue 3, 2015, Pages 39-58]
  • Sajjadi, Sayyed Hossein The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [Volume 13, Issue 4, 2023, Pages 1-30]
  • Salahi, Alahkaram Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Salari, Ardeshir Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
  • Salari, Mahnaz The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
  • Salehi, Mahdi Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Salehi, Mahdi Relation of Audit Market Concentration to Audit Fees and Audit Quality according to Article 99 of Fifth Development Plan Law [Volume 9, Issue 1, 2019, Pages 366-396]
  • Salehi, Mahdi Related Party Transactions and the Relation between Political Connections and Audit Report Lag [Volume 10, Issue 2, 2020, Pages 161-268]
  • Salehi, Mehdi The Relation between Over-valuation and Disclosure of Internet Financial Information [Volume 4, Issue 4, 2015, Pages 79-103]
  • Salimi, Mohammad Javad Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
  • Salimi, Mohammad Javad Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]
  • Salimi Ghaleh, Sara Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 61-80]
  • Salmani, Rasoul The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • Samaei Rahni, Saeed Effect of Status and Quality of Audit Reporting on Volume of Trading of Stock in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 63-80]
  • Sangani,, Mohamad Hossein Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
  • Saraf, Fatmeh Predicting Financial Health with a Legalistic AI Approach Emphasizing the Role of Governance System Criteria [Volume 13, Issue 3, 2023, Pages 237-260]
  • Sarfaraz, Bahman The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2015, Pages 105-123]
  • Sari, MohammadAli Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Sarlak, Narges Relationship between different types of institutional ownership and conservatism in listed companies in Tehran stock Exchange . [Volume 5, Issue 1, 2015, Pages 149-164]
  • Sarlak, Narges The Board Characteristics and Firm Value under Economic Sanctions [Volume 10, Issue 2, 2020, Pages 1-22]
  • Sarlak, Narges Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
  • Savari, Zoha Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2019, Pages 155-174]
  • Sayyadi, Mohammad Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Sayyari, Mohammad Sadegh The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
  • Seddighi, Roohollah Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]
  • Sedighi, Abdolmajid Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2023, Pages 1-26]
  • Semyari, Maryam Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
  • Sepasi, Sahar Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Sepasi, Sahar Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • Sepasi, Sahar Internal Control Model in Enterprise Resource Planning Systems [Volume 9, Issue 1, 2019, Pages 119-153]
  • Sepasi, Sahar A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
  • Sepasi, Sahar Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
  • Setayesh, Mohammad H. Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
  • Setayesh, Mohammad Hosein The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
  • Setayesh, Mohammad Hossein Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Setayesh, Mohammad Hussein Simulation of Agency Costs of Manager-Owner Using the System Dynamics Approach: Study of Shiraz Petrochemicals [Volume 10, Issue 4, 2020, Pages 113-149]
  • Seyedi, S.Ahmad An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Seyedmotahari, Seyed Mahdi The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • Shafipoor, Seyed Mojtaba Initial Public Offering: earnings management and ownership structure [Volume 5, Issue 2, 2015, Pages 17-32]
  • Shahghasisani Roodi, Abdolreza An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Shahri, Maryam Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
  • Shahsavarzadeh, Mohammad Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
  • Shakeri, Robab Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Shammakhi, Hamidreza Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
  • Shams, Shahabeddin Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Shams, Shahabeddin Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
  • Shani, Esmail Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Sharifzadeh, Gahfur Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics [Volume 13, Issue 2, 2023, Pages 79-108]
  • Sheibe, Sakine Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Sheikhi, Hadi Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
  • Sheikhi, Maryam Quantitative and Qualitative Content Analysis of Scientific Research Articles in theField of Technologyin Accounting and Auditing [Volume 14, Issue 2, 2024]
  • Shekari, Bashir Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • Shekarkhah, Javad A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • Sheri, Saber Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Sheri Anaghiz, Sauber The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
  • Sheybani, Nasrin Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
  • Sheykhi, Keyvan The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE [Volume 3, Issue 1, 2013, Pages 17-33]
  • SHIRALIZADE, mohsen The Relationship between Auditing Fees and Board Compensation [Volume 5, Issue 3, 2015, Pages 39-58]
  • Shokri, Azam Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2020, Pages 1-28]
  • Shoorvarzi, Mohammad reza Investigating The Role of Uncertainty on The Relationship Between Investors' Sentiment and Managers' Behavioral Bias in Earnings Forecasting [Volume 12, Issue 3, 2022, Pages 241-260]
  • Shorvarzi, Mohammadreza Balanced Scorecard and Performance Evaluation of Public Sector Organizations [Volume 1, Issue 1, 2011, Pages 101-121]
  • Sohrabi, Armin The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
  • Soleimany Amiri, Gholamreza Forensic Accounting Maturity Model in Iran [(Articles in Press)]
  • Soleymani, Hamid The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
  • Soleymani, Hojat The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
  • Soleymani amiri, Gholamreza The Relationship between Hours of Audit and Earnings Management [Volume 2, Issue 1, 2012, Pages 33-49]
  • Soleymani amiri, Gholamreza Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
  • Soleymani amiri, Gholamreza Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 21-35]
  • Soleymani amiri, Gholamreza Designing financial reporting transparency model [Volume 4, Issue 4, 2015, Pages 1-38]
  • Soleymani amiri, Gholamreza Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Soleymani amiri, Gholamreza Perceptions of accounting professionals in the adoption and implementation of International Financial Reporting Standards in Iran [Volume 7, Issue 2, 2017, Pages 1-24]
  • Soleymani amiri, Gholamreza The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [Volume 8, Issue 1, 2018, Pages 173-198]
  • Soleymani amiri, Gholamreza Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
  • Soleymani amiri, Gholamreza Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
  • Soleymani amiri, Gholamreza Management Narcissism and Audit Fees [Volume 12, Issue 2, 2022, Pages 47-64]
  • Soleymaniamiri, Gholamreza Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]
  • Soltani Nejad, Ahmad Sadegh Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • Soltani Nejad, Ebrahim Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • SoltanPour, Hamed The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [Volume 11, Issue 2, 2021, Pages 99-136]
  • Soultani, Alireza Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2015, Pages 205-221]

T

  • Tabatabaei, Fatemeh Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Tabatabaeian, Maryam Sadat Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
  • TABATABAEIAN, MARYAM SADAT Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
  • Tabibi Rad, Vahideh Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Taghian omani, Elahe Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • Taghizadeh khanqah, Vahid Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Taheri, Mansour Managerial Overconfidence and Earning Forecast Errors [Volume 7, Issue 4, 2017, Pages 147-164]
  • Taheri, Masoud The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]
  • Taheri, Masoud The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Taheri, Zahra Explanatory power of valuation measures in corporations with different earning quality [Volume 5, Issue 1, 2015, Pages 63-85]
  • Tahmasebi, Reza Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
  • Tahmasebi Ashtiani, Mahsa The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Tahriri, Arash Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers [Volume 10, Issue 2, 2020, Pages 139-162]
  • Tajari, Sakineh Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • Tajodini, Abdollah The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Tajvidi, Elnaz Empirical Investigation on the Effect of Capital Structure and Board Compensation on Investment Efficiency [Volume 5, Issue 4, 2015, Pages 109-130]
  • Tajvidi, Elnaz Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Taki, Abdollah Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
  • Talebi, A. A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
  • Taleb nia, Ghodrat allah The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Talebnia, Ghodraollah Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
  • Talebnia, Ghodrat Allah The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
  • TALEBTABAR, MEYSAM Earnings Quality and CEO Tenure [Volume 5, Issue 4, 2015, Pages 1-14]
  • Tamoradi, Fazel Designing a Model of Effective Determinants and Financial Consequences of Enterprise Risk Management: Hierarchical Analysis and Developed Theory of Rough [Volume 13, Issue 3, 2023, Pages 133-164]
  • Tanani, Mohsen 6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
  • Tariverdi, Yadollah The Effect of CEO Power on Accrual Based Earnings Management and Real Earnings Management [Volume 12, Issue 4, 2023, Pages 147-172]
  • Tariverdi, Yadollh Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Tatari, Serajaddin Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Therinia, Masoud Designing an Occupational Flu Model in the Auditing Profession Using anInterpretive Structural Approach [Volume 13, Issue 2, 2023, Pages 109-134]
  • Tohidinejad, Marzieh Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
  • Toorchi, Mahmoud Related Party Transactions and the Relation between Political Connections and Audit Report Lag [Volume 10, Issue 2, 2020, Pages 161-268]
  • Toorchi, Mahmoud Tone of Board Activity Report and Bankruptcy Prediction [Volume 11, Issue 2, 2021, Pages 137-158]
  • Torkzadehmahani, Ali Explaining the Quality of Disclosure Based on the Theory of Structuration and the Islamic Approach [Volume 13, Issue 3, 2023, Pages 99-132]

V

  • Vadiee, Mohammad Hossin Audit Quality and Earnings Forecast Error: As an Auditor Ranking Criterion [Volume 8, Issue 2, 2018, Pages 135-152]
  • Vadiei, Mohammad hosein Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2020, Pages 123-168]
  • Vadiei, Mohammad Hossein The Relationship between Performance Evaluation Criteria and Abnormal Stock Return [Volume 2, Issue 2, 2012, Pages 73-87]
  • Vaez, S.Ali Stickiness of Manager's Expectations and Profitability Anomalies [Volume 10, Issue 4, 2020, Pages 177-197]
  • Vaez, Seyed Ali Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
  • Vaez, Seyed Ali The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Vaghfi, Hesam The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Vaghfi, Hesam Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
  • Vakilifard, Hamidreza The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
  • Vakilifard, Hamidreza Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
  • Vakilifard, Hamidreza Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • Vakilifard, Hamidreza The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • Vakilifard, Hamidreza Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
  • Valian, Hasan Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
  • Valipour, Hashem Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
  • Valiyan, Hasan Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
  • Valiyan, Hasan Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
  • Valiyan, Hasan A Model for Reinforcing Causes of Internal Auditor Organizational Silence [Volume 12, Issue 2, 2022, Pages 1-27]
  • Valizadeh Larijani, Atiyeh Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
  • Valizadeh Larijani, azam Trusted Auditing Firms Class and Clients’ Financial Reporting [Volume 10, Issue 3, 2020, Pages 187-212]
  • Valizadeh Larijani, azam Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
  • Varahrami, Vida Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
  • Vatandoost silab, Sanaz Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]

Y

  • Yahyazadehfar, Mahmood Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
  • Yazdifar, Hasan The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
  • Yosefi Asl, Farzaneh Designing financial reporting transparency model [Volume 4, Issue 4, 2015, Pages 1-38]
  • Yousefizadeh, Sahar Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
  • Yousefzadeh, Nasrin The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
  • Yousefzadeh, Nasrin The effect of Auditor's Prior Commitment and Control Environment Risk on Evaluation of Subsequent Events [(Articles in Press)]
  • Yusefi asl, Farzaneh Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 143-169]
  • Yusefi asl, Farzaneh Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]

Z

  • Zalaghi, Hasan Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Zalaghi, Hasan Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management [Volume 11, Issue 1, 2021, Pages 1-22]
  • Zaman, Ellahe Internal Audit Effectiveness [Volume 9, Issue 4, 2020, Pages 247-270]
  • Zandiye, Mostafa Persistence of Accrual Components and Future Stock Returns [Volume 8, Issue 4, 2019, Pages 1-20]
  • Zanjirdar, Majid Quantitative and Qualitative Content Analysis of Scientific Research Articles in theField of Technologyin Accounting and Auditing [Volume 14, Issue 2, 2024]
  • Zare, Elaheh Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
  • Zare, Iman Explaining the Quality of Disclosure Based on the Theory of Structuration and the Islamic Approach [Volume 13, Issue 3, 2023, Pages 99-132]
  • Zare Bahnamiri, Mohammad Javad Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements [Volume 6, Issue 3, 2016, Pages 1-18]
  • Zare Bahnamiri, Mohammad Javad A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
  • Zarei, Hamid The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • Zarei, Hamid Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • Zareian, Hossein Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
  • Zeraatgari, ramin Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
  • Zeraati Fard, Leila Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
  • Ziaghasemi, Milad Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2019, Pages 299-320]
  • Zivdar, Zohre The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Zoalfaghari, Zahra The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]
  • Zolfaghari, Mehdi Efficient Opportunistic Earning Management and Financial Constraints: Testing of Debt Hypothesis in Accounting Positive Theories [Volume 9, Issue 3, 2019, Pages 1-23]