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 291-312]
  • Abbasian, Hossein Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 97-120]
  • Abbas Tafreshi, Zohre Forensic Accounting Maturity Model in Iran [Volume 14, Issue 3, 2024, Pages 143-168]
  • 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 [Volume 14, Issue 3, 2024, Pages 75-102]
  • 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 211-236]
  • 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]
  • Abdoli, Mohammadreza The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [Volume 14, Issue 4, 2025, Pages 227-280]
  • 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 105-136]
  • 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]
  • Aflatooni, Abbas The Effect of Cash Flow Volatility on the Incentives for Cash Holdings: The Moderating Role of COVID-19 Pandemic [Volume 14, Issue 4, 2025, Pages 185-208]
  • 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]
  • Aghaei chadegani, Arezoo The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors [Volume 15, Issue 1, 2025, Pages 209-230]
  • 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, Pages 121-154]
  • 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 Meta Synthesis of the International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024, Pages 67-120]
  • 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) [Volume 14, Issue 3, 2024, Pages 1-44]
  • 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, Pages 241-272]
  • 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 121-148]
  • 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]
  • Alimoradi, Mohammad The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors [Volume 15, Issue 1, 2025, Pages 209-230]
  • 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 339-360]
  • 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]
  • Alraji, Nasrin Developing Pattern of Educational for Graduate Students of Accounting in the Knowledge and Skills Required in Qualitative and Quantitative Research with the Phenomenological Approach and Attride-Stirling Theme Analysis [(Articles in Press)]
  • 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, Peyamn The Effect of Cash Flow Volatility on the Incentives for Cash Holdings: The Moderating Role of COVID-19 Pandemic [Volume 14, Issue 4, 2025, Pages 185-208]
  • 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 291-312]
  • 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 199-230]
  • 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, Pages 1-34]
  • Amiri, Maghsoud A Systematic Literature Review of Price Gaps in Closed-End Funds Using the Meta-Synthesis Method [(Articles in Press)]
  • 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 265-290]
  • 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 Financial Reporting Legitimacy [Volume 14, Issue 2, 2024, Pages 273-312]
  • 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 [Volume 15, Issue 1, 2025, Pages 25-52]
  • Azadzadeh, Adeleh Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers [Volume 10, Issue 2, 2020, Pages 187-212]
  • Azami, Zeinab Investigating the Effect of Auditor's Prior Commitment and Risk on Evaluation of Subsequent Events [Volume 14, Issue 3, 2024, Pages 191-212]
  • 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 231-264]
  • 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, Alireza The effect of religiosity on financial reporting with the mediation of accounting system elements: Structure and agency [(Articles in Press)]
  • 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]
  • Babazadeh hashin, Jafar Income Diversification Strategy and Market Performance: The Moderating Role of Voluntary Disclosure in Iran's Banking Industry [Volume 14, Issue 4, 2025, Pages 99-122]
  • 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 211-236]
  • 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 Financial Reporting Legitimacy [Volume 14, Issue 2, 2024, Pages 273-312]
  • 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]
  • Bagherpour Velashani, Mohammad Ali Audit Quality Measurement Criteria [Volume 14, Issue 4, 2025, Pages 1-30]
  • 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 97-120]
  • 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 of the Audit Private Sector [Volume 14, Issue 3, 2024, Pages 213-238]
  • 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, Pages 313-344]
  • 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 169-191]
  • Bashirimanesh, Nazanin Effects of Managers' Behavioral Bias on Decision Making and Financial Information Quality [Volume 12, Issue 1, 2022, Pages 195-224]
  • 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 231-264]
  • 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, Pages 1-34]
  • 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 231-264]
  • 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 Investigating the Performance of Regression and Deep Learning Approaches to Detect Financial Statement Fraud, Focusing on Pressure/Motivation and Opportunity Dimensions [(Articles in Press)]
  • 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 225-246]
  • 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 Financial Reporting Legitimacy [Volume 14, Issue 2, 2024, Pages 273-312]
  • Darajati, Elham The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [Volume 14, Issue 3, 2024, Pages 283-308]
  • 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]
  • Darvishi, Milad Tone Management and Corporate Social Responsibility: The Moderating Role of Board Gender Diversity [Volume 14, Issue 3, 2024, Pages 75-102]
  • 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 177-198]
  • 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 105-136]
  • Dehdari, Elias The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors [Volume 14, Issue 4, 2025, Pages 31-48]
  • Deherieb Al Robaaiy, Mohammed Sameer The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors [Volume 15, Issue 1, 2025, Pages 209-230]
  • 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 97-120]
  • 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]
  • Doudkanloy Milan, Jalal The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality [Volume 15, Issue 1, 2025, Pages 1-24]
  • 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]
  • Ebrahimi, Shiva The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality [Volume 15, Issue 1, 2025, Pages 1-24]
  • 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, Pages 35-66]
  • 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 [Volume 14, Issue 3, 2024, Pages 45-74]
  • 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, Pages 121-154]
  • Esmailikia, Ghareibeh Corporate Social Responsibility and Competitive Strategies: The Moderating Role of Governance Performance and Firm's Performance [Volume 15, Issue 1, 2025, Pages 145-184]
  • Esmilkhani, Hossein Comparison of the Effect of Flipped Classroom and Quantum Teaching Methods with the Traditional Method on the Performance of Accounting Principles Students(1) [Volume 14, Issue 4, 2025, Pages 209-226]
  • 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 75-96]
  • 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, Hossein Corporate Characteristics Determining Sustainability Reporting [Volume 14, Issue 4, 2025, Pages 149-184]
  • 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 225-246]
  • 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 [Volume 14, Issue 3, 2024, Pages 283-308]
  • 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, Pages 155-178]
  • 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]
  • Fazeli, Naghi Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression. [Volume 15, Issue 1, 2025, Pages 255-278]
  • 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]
  • Foroghi, Daruosh The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric [Volume 14, Issue 4, 2025, Pages 49-72]
  • 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 177-198]
  • 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 187-210]
  • 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]
  • Gharaeepour, Mehdi The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [Volume 14, Issue 4, 2025, Pages 227-280]
  • 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]
  • GHAZIZADEH, ALIREZA Feasibility Study of Implementation of Risked-based Internal Audit in Iranian Offshore Oil Company [(Articles in Press)]
  • 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 97-120]
  • 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]
  • Golarzi, Gholamhossein The Factors Influencing the Money laundering [Volume 15, Issue 1, 2025, Pages 85-114]
  • 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 231-264]
  • 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 149-176]
  • 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, Pages 213-240]
  • 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 231-264]
  • Hamidian, Mohsen Investigating the Performance of Regression and Deep Learning Approaches to Detect Financial Statement Fraud, Focusing on Pressure/Motivation and Opportunity Dimensions [(Articles in Press)]
  • 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]
  • Hasani Azar Daryani, elham Feasibility Study of Implementation of Risked-based Internal Audit in Iranian Offshore Oil Company [(Articles in Press)]
  • 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, Seyed Abass The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric [Volume 14, Issue 4, 2025, Pages 49-72]
  • 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, Pages 213-240]
  • 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]
  • Heirany, ّForough Comparison of the Effect of Flipped Classroom and Quantum Teaching Methods with the Traditional Method on the Performance of Accounting Principles Students(1) [Volume 14, Issue 4, 2025, Pages 209-226]
  • 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 the Field of Technology in Accounting and Auditing [Volume 14, Issue 2, 2024, Pages 179-212]
  • 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) [Volume 14, Issue 3, 2024, Pages 1-44]
  • Heydari, Mehdi The Mediating and Insurance-like Effect of Accounting Conservatism in the Relationship between Reputation and Firm Value [Volume 14, Issue 4, 2025, Pages 73-98]
  • 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]
  • Heydari, Zohre The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making [Volume 15, Issue 1, 2025, Pages 53-84]
  • 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 225-246]
  • 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, Pages 241-272]
  • Izadi Nia, Naser The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]

J

  • Jabbari noghabi, Mahdi Audit Quality Measurement Criteria [Volume 14, Issue 4, 2025, Pages 1-30]
  • 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 149-176]
  • Jafari, Soleil State Ownership and Labor Cost Stickiness: The Role of Free Cash Flows [Volume 15, Issue 1, 2025, Pages 185-208]
  • 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, Pages 313-344]
  • 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]
  • Jorjor Zadeh, Alireza Audit Quality Criteria and Their Effect on the Characteristics of Profit Sensitivity and Precision [Volume 15, Issue 1, 2025, Pages 231-254]
  • 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 [Volume 14, Issue 3, 2024, Pages 283-308]
  • 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 123-140]
  • 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]
  • Karimifar, Aboutaleb Investigating the Performance of Regression and Deep Learning Approaches to Detect Financial Statement Fraud, Focusing on Pressure/Motivation and Opportunity Dimensions [(Articles in Press)]
  • KarimiKahvand, Mohammad The Effect of Cash Flow Volatility on the Incentives for Cash Holdings: The Moderating Role of COVID-19 Pandemic [Volume 14, Issue 4, 2025, Pages 185-208]
  • 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 [Volume 14, Issue 3, 2024, Pages 283-308]
  • 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 199-230]
  • 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]
  • Khazami, Soheila Audit Quality Criteria and Their Effect on the Characteristics of Profit Sensitivity and Precision [Volume 15, Issue 1, 2025, Pages 231-254]
  • 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]
  • Khlaif Rashid, Fawwaz The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors [Volume 15, Issue 1, 2025, Pages 209-230]
  • Khodabakhshi, Najme Investigating the effect of environmental disclosure and cost of equity on tax avoidance, considering the role of the quality of corporate governance mechanisms [(Articles in Press)]
  • 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]
  • Khodami pour, Ahmad Economic Uncertainty Related to the Future and Accounting Conservatism [Volume 14, Issue 4, 2025, Pages 123-148]
  • 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 [Volume 14, Issue 3, 2024, Pages 103-142]
  • Khoshdel Mofrad, Hossein The effect of religiosity on financial reporting with the mediation of accounting system elements: Structure and agency [(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 [Volume 14, Issue 3, 2024, Pages 239-282]
  • Khosravani, Arezoo Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression. [Volume 15, Issue 1, 2025, Pages 255-278]
  • 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 121-148]
  • 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 27-46]

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]
  • Maddahi, Azadeh The Effect of Board Characteristics and Company Size on Tax Transparency [Volume 14, Issue 3, 2024, Pages 169-190]
  • 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 265-290]
  • 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 [Volume 14, Issue 3, 2024, Pages 75-102]
  • 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 [Volume 15, Issue 1, 2025, Pages 25-52]
  • 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]
  • Mansourfar, GHolamreza The Mediating and Insurance-like Effect of Accounting Conservatism in the Relationship between Reputation and Firm Value [Volume 14, Issue 4, 2025, Pages 73-98]
  • 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]
  • Mashayekh, Shahnaz The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making [Volume 15, Issue 1, 2025, Pages 53-84]
  • Mashayekh, Shahnaz Sustainability performance and financial performance of the company: the mediating role of investment efficiency in selected industries of Tehran Stock Exchange [(Articles in Press)]
  • 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]
  • Masoudi, Younes The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors [Volume 14, Issue 4, 2025, Pages 31-48]
  • Masouni Bilondi, Zahra Investigating the Effect of Auditor's Prior Commitment and Risk on Evaluation of Subsequent Events [Volume 14, Issue 3, 2024, Pages 191-212]
  • Masouni Bilondi, Zahra State Ownership and Labor Cost Stickiness: The Role of Free Cash Flows [Volume 15, Issue 1, 2025, Pages 185-208]
  • 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]
  • Matinnazar, Mostafa Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression. [Volume 15, Issue 1, 2025, Pages 255-278]
  • 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 137-168]
  • 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 149-176]
  • Mehrabi Hashtchin, Narges Sustainability performance and financial performance of the company: the mediating role of investment efficiency in selected industries of Tehran Stock Exchange [(Articles in Press)]
  • 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, Kaveh Development of an Enterprise Risk Management Implementation Framework in the Banking Industry (Multiple Case Study) [Volume 14, Issue 3, 2024, Pages 1-44]
  • 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 247-270]
  • 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 1-26]
  • 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]
  • Mohagheghi, Mohammadreza The effect of religiosity on financial reporting with the mediation of accounting system elements: Structure and agency [(Articles in Press)]
  • 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, Mahdi Audit Quality Measurement Criteria [Volume 14, Issue 4, 2025, Pages 1-30]
  • 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 247-270]
  • 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 of the Audit Private Sector [Volume 14, Issue 3, 2024, Pages 213-238]
  • 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]
  • Moudmoeinadin, Mahmoud Comparison of the Effect of Flipped Classroom and Quantum Teaching Methods with the Traditional Method on the Performance of Accounting Principles Students(1) [Volume 14, Issue 4, 2025, Pages 209-226]
  • 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 137-168]
  • 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 [Volume 14, Issue 3, 2024, Pages 103-142]
  • Namazian, Ali Investigating the effect of environmental disclosure and cost of equity on tax avoidance, considering the role of the quality of corporate governance mechanisms [(Articles in Press)]
  • Namvar, Roghayeh Meta Synthesis of the International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024, Pages 67-120]
  • Naseri, Mahdis Corporate Social Responsibility and Competitive Strategies: The Moderating Role of Governance Performance and Firm's Performance [Volume 15, Issue 1, 2025, Pages 145-184]
  • 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, Pages 35-66]
  • 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 [Volume 14, Issue 3, 2024, Pages 103-142]
  • 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 339-360]
  • 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 [Volume 15, Issue 1, 2025, Pages 25-52]
  • 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 Financial Reporting Legitimacy [Volume 14, Issue 2, 2024, Pages 273-312]
  • 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]
  • Parsaei, Mona Income Diversification Strategy and Market Performance: The Moderating Role of Voluntary Disclosure in Iran's Banking Industry [Volume 14, Issue 4, 2025, Pages 99-122]
  • Parsafard, Behrang Systematic Review of Uncertainty Literature with Meta Synthesis Approach [Volume 14, Issue 2, 2024, Pages 1-34]
  • 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 [Volume 15, Issue 1, 2025, Pages 85-114]
  • 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, Pages 313-344]
  • 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]
  • Pouryousof, Azam State Ownership and Labor Cost Stickiness: The Role of Free Cash Flows [Volume 15, Issue 1, 2025, Pages 185-208]
  • 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 [Volume 15, Issue 1, 2025, Pages 25-52]
  • 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]
  • Rashidi baqhi, Mohsen The Role of Managers' Expectations Stickiness in Changing the Information Content of Current Earnings [Volume 15, Issue 1, 2025, Pages 115-144]
  • 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, Hamidreza Audit Quality Measurement Criteria [Volume 14, Issue 4, 2025, Pages 1-30]
  • 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 75-96]
  • 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]
  • Sabah, Sad saleh The Effect of Life Cycle on Financial Statement Comparability by Consideration Moderating Role of the Information Asymmetric [Volume 14, Issue 4, 2025, Pages 49-72]
  • 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, Pages 121-154]
  • Sadat mohammadi, Fereshteh Income Diversification Strategy and Market Performance: The Moderating Role of Voluntary Disclosure in Iran's Banking Industry [Volume 14, Issue 4, 2025, Pages 99-122]
  • 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, Mina The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors [Volume 14, Issue 4, 2025, Pages 31-48]
  • 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 [Volume 14, Issue 3, 2024, Pages 45-74]
  • Safipour afshar, Mojtaba Economic Uncertainty Related to the Future and Accounting Conservatism [Volume 14, Issue 4, 2025, Pages 123-148]
  • Safouk Rashid, Saifuldeen The Mediating and Insurance-like Effect of Accounting Conservatism in the Relationship between Reputation and Firm Value [Volume 14, Issue 4, 2025, Pages 73-98]
  • 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 1-26]
  • 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]
  • Salehi Fathabadi, Amirhossein Investigating the effect of environmental disclosure and cost of equity on tax avoidance, considering the role of the quality of corporate governance mechanisms [(Articles in Press)]
  • 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, Pages 1-34]
  • Salimi Ghaleh, Sara Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 75-96]
  • 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 141-172]
  • 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, Roohalah The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality [Volume 15, Issue 1, 2025, Pages 1-24]
  • 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 Hossein The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors [Volume 14, Issue 4, 2025, Pages 31-48]
  • 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]
  • Shafiei Rounizi, Mohammed reza Economic Uncertainty Related to the Future and Accounting Conservatism [Volume 14, Issue 4, 2025, Pages 123-148]
  • 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]
  • Shahri, Maryam The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [Volume 14, Issue 4, 2025, Pages 227-280]
  • Shahsavarzadeh, Mohammad Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [Volume 14, Issue 3, 2024, Pages 239-282]
  • 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 [Volume 14, Issue 3, 2024, Pages 239-282]
  • 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 the Field of Technology in Accounting and Auditing [Volume 14, Issue 2, 2024, Pages 179-212]
  • 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 313-338]
  • 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 [Volume 14, Issue 3, 2024, Pages 143-168]
  • 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 97-120]
  • 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 of the Audit Private Sector [Volume 14, Issue 3, 2024, Pages 213-238]
  • 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, َAli Audit Quality Criteria and Their Effect on the Characteristics of Profit Sensitivity and Precision [Volume 15, Issue 1, 2025, Pages 231-254]
  • 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 105-136]
  • Valiyan, Hasan Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 141-172]
  • Valiyan, Hasan A Model for Reinforcing Causes of Internal Auditor Organizational Silence [Volume 12, Issue 2, 2022, Pages 1-27]
  • Valiyan, Hasan The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy [Volume 14, Issue 4, 2025, Pages 227-280]
  • 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]
  • Yalfani, Amir Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression. [Volume 15, Issue 1, 2025, Pages 255-278]
  • 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 137-168]
  • 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]
  • Yousefizadeh, Sahar Corporate Characteristics Determining Sustainability Reporting [Volume 14, Issue 4, 2025, Pages 149-184]
  • 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 Investigating the Effect of Auditor's Prior Commitment and Risk on Evaluation of Subsequent Events [Volume 14, Issue 3, 2024, Pages 191-212]
  • 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 the Field of Technology in Accounting and Auditing [Volume 14, Issue 2, 2024, Pages 179-212]
  • Zare, Elaheh Utilitarianism; Motivational Values and Audit Commercialization: Evidence of the Audit Private Sector [Volume 14, Issue 3, 2024, Pages 213-238]
  • 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, Pages 241-272]
  • 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]