Author Index

A

  • 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]
  • Abdi, Hamed A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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, Shokoufeh The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [Volume 13, Issue 4, 2023, Pages 83-110]
  • 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]
  • Arabmazar Yazdi, Mohammad A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]
  • Arabzadeh, Meysam Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • 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]
  • Azhdari, Ali Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • Azizi, Benyamin A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]

B

  • 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]
  • Banimahd, Bahman The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • 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, 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]
  • Barzideh, Farrokh Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • 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]
  • Bayat, Rohullah Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
  • Bolou, Ghasem Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • 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]

D

  • 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]
  • Dehpour Atash beik, Parastoo A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]
  • 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]

E

  • 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]
  • 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]

F

  • Farajzadeh Dehkordi, Hassan Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
  • Farokh, Saeed Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
  • Farzinfar, Ali Akbar Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • FASIHI, Setareh Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
  • 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]

G

  • Ghafarian Ghadim, Mahsa Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
  • 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]

H

  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]

I

  • 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]

J

  • 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]
  • Jahanshad, Azita Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
  • 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]
  • Joudaki chegeni, Zahra A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]

K

  • 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]
  • 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]
  • 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 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]
  • 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]
  • Khanaki, Ali mohammad Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • Kheradyar, Sina The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • 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]
  • Khoeini, Mahin Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
  • Kordestani, Gholamreza Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]

M

  • 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]
  • 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]
  • Marfou, Mohammad A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • Mashayekh, Shahnaz Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
  • Mehrabiyan, Mansour Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
  • 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]
  • 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]
  • Momtazian, Alireza The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
  • 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]

N

  • 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]
  • 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]
  • Nazemi Ardakani, Mahdi Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • 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]
  • Nokhbeh Fallah, Zahra Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • Nourani, Hossein Market Reaction to Restatement and Distortion of Financial Information in Family-owned Companies [Volume 13, Issue 3, 2023, Pages 57-98]

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]
  • 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]
  • Pourheidari, Omid Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]

R

  • Rajabdorri, Hossein The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
  • 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]
  • 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]
  • 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]
  • 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]
  • Rezazadeh, Javad Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]

S

  • Safari gerayli, Mehdi Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • 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]
  • 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]
  • 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]
  • Sepasi, Sahar Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
  • 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]
  • 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]
  • Shekarkhah, Javad A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • 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]

T

  • Taghian omani, Elahe Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • 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]
  • 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]
  • 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]
  • Therinia, Masoud Designing an Occupational Flu Model in the Auditing Profession Using anInterpretive Structural Approach [Volume 13, Issue 2, 2023, Pages 109-134]
  • 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

  • Vakilifard, Hamidreza The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • 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]
  • Vatandoost silab, Sanaz Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]

Z

  • 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 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]
  • 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]