Author Index

A

  • Abbaszadeh, Mohammad Reza Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2020, Pages 123-168]
  • Abouhahamzeh, Mina Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
  • Aflatooni, Abbas Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • Ahmadi, leila Earnings Management in Listed Firms and Unlisted Subsidiaries [Volume 9, Issue 1, 2019, Pages 256-282]
  • Akhoundi, omid Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2020, Pages 103-122]
  • Alavi, Seyed Mostafa Alavi Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
  • Arash, Tahriri The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
  • 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]

B

  • Babajani, Jafar Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Badavar Nahandi, Younes Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Baharmoghaddam, Mehdi Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2020, Pages 271-298]
  • Bahraminasab, Ali Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Bakhtiari, Mehri Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Banafi, Mohammad Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Barzideh, Farrokh Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Bashirimanesh, Nazanin Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
  • Biglar, kumars Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]

D

  • 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 Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • 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]
  • Darsanj, Sakineh Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • Dehghan Dehnavi, Somayye Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
  • 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]
  • Didar, Hamzeh Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Doustian, Sedigheh Designing a Firm’s Rating Model in Terms of Accounting Earnings Quality [Volume 9, Issue 4, 2020, Pages 201-220]

E

  • Ebrahimi Kordlar, ali Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2020, Pages 103-122]
  • Eskandar, Hoda Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
  • Eskandarli, Taher Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • Esmaeli, Ghareibe Conditional Conservatism and Value Relevance of Financial Reporting [Volume 9, Issue 2, 2019, Pages 271-292]
  • Etemadi, Hossein Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]

F

  • Faghani, Mahdi Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • Fallah joshaghani, Maryam Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]

G

  • Ghaderi, Salahaddin Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
  • 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]
  • Gharechaee, Maryam Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2020, Pages 1-28]
  • Ghods Hasan Abad, Maryam An Iranian Model of Internal Audit Performance Assessment [Volume 9, Issue 3, 2019, Pages 101-121]
  • Ghorbani, Arash Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2020, Pages 123-168]

H

  • 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]
  • Hajighasemi, Niloofar Internal Control Model in Enterprise Resource Planning Systems [Volume 9, Issue 1, 2019, Pages 119-153]
  • Hajiha, Zohreh Business strategy, Material Weaknesses of Internal Controls and Audit Report Delay [Volume 9, Issue 1, 2019, Pages 154-180]
  • 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]
  • Hassas Yeganeh, Yahya Financial Reporting Quality and Relation between Managerial Overconfidence and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 25-54]
  • Heidarpoor, Farzaneh Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]

J

  • Jokar, Hossein Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2020, Pages 271-298]

K

  • Kafami, Mehdi Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Karshenasan, ali Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • 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]
  • Khoshtinat Nik Niyat, Mohsen Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
  • 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]

M

  • 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]
  • Mam Salehi, Parviz Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • Mehrabanpour, Mohammadreza Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • 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]
  • MohammadRezaei, Fakhroddin Earnings Management in Listed Firms and Unlisted Subsidiaries [Volume 9, Issue 1, 2019, Pages 256-282]

N

  • Namazi, Mohammad Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2020, Pages 169-200]
  • Nazemi Ardakani, Mahdi Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
  • Nikbakht, Mohammadreza An Iranian Model of Internal Audit Performance Assessment [Volume 9, Issue 3, 2019, Pages 101-121]
  • Nourani, Hossein Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2020, Pages 367-391]

P

  • Pourheidari, Omid Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2020, Pages 367-391]
  • 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]

R

  • 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]
  • Rasouli, somayeh Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
  • 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]

S

  • Saeidi, Moslem Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • 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]
  • Saghafi, Ali Managerial Ability and Audit Fees: Role of Financial Distress [Volume 9, Issue 3, 2019, Pages 221-244]
  • 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]
  • Sari, MohammadAli Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Sepasi, Sahar Internal Control Model in Enterprise Resource Planning Systems [Volume 9, Issue 1, 2019, Pages 119-153]
  • Shokri, Azam Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2020, Pages 1-28]
  • Soleymani amiri, Gholamreza Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]

T

  • Taghizadeh khanqah, Vahid Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Tahmasebi, Reza Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]

V

  • Vadiei, Mohammad hosein Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2020, Pages 123-168]

Y

  • Yusefi asl, Farzaneh Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 143-169]

Z

  • Zaman, Ellahe Internal Audit Effectiveness [Volume 9, Issue 4, 2020, Pages 247-270]
  • Zarei, Hamid Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • 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]