Author Index

A

  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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, Yasin A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
  • Amiri, Houshang The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 199-230]
  • Amjadian, Saber Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
  • 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]
  • 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]
  • Azar, Adel Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 231-264]

B

  • Babajani, Jafar Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2023, Pages 1-26]
  • Bahar Moghaddam, Mahdi Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2023, Pages 49-70]
  • 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]
  • Banimahd, Bahman Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
  • Barzideh, Farrokh Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2023, Pages 1-26]
  • Bashirimanesh, Nazanin Effects of Managers' Behavioral Bias on Decision Making and Financial Information Quality [Volume 12, Issue 1, 2022, Pages 195-224]
  • Bayat, Karim Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 231-264]
  • Bozorg Asl, Mosa Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 231-264]

D

  • 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]
  • DARYAEI, ABBAS ALI Identifying the aggressive financial reporting of firms [Volume 12, Issue 3, 2022, Pages 177-198]
  • 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 Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 97-120]

E

  • Etemadi, Hossein Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 75-96]

F

  • 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]
  • Farzaneh Kargar, Esmail Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2023, Pages 49-70]

G

  • Geramirad, Fatemeh Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
  • Ghaemi, Mohammad hosein Identifying the aggressive financial reporting of firms [Volume 12, Issue 3, 2022, Pages 177-198]
  • 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]

H

  • Habashi, Nemat Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 231-264]
  • 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]
  • 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]
  • Hajian, Najmeh Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]
  • Haji moradkhani, Hadiseh The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2023, Pages 99-120]
  • Hamidian, Mohsen Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 231-264]
  • Heidarpoor, Farzaneh The Effect of CEO Power on Accrual Based Earnings Management and Real Earnings Management [Volume 12, Issue 4, 2023, Pages 147-172]
  • Hekmat, Hanieh Capital Market Reaction to Auditors' Expertise [Volume 12, Issue 1, 2022, Pages 173-194]
  • Heydarzadeh Khalife Kandi, Vahid Capital Market Reaction to Auditors' Expertise [Volume 12, Issue 1, 2022, Pages 173-194]
  • 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]
  • 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]

J

  • 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]
  • 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]

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]
  • Karami, Gholamreza A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 123-140]
  • Kazemi, Tohid Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2023, Pages 255-280]
  • Khanifar, Hussein The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 199-230]
  • Khozein, Ali Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • 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]

L

  • Lashgari, Zahra Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
  • Lotfiaghel, Zeinab Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 27-46]

M

  • Mahmoodi, Sirvan Investigating the Dimensions of Accounting Students Academic Engagement in E-learning Programs of Universities [Volume 12, Issue 3, 2022, Pages 265-290]
  • Mahmoudkhani, Mahnaz Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
  • Mashayekh, Shahnaz The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2023, Pages 99-120]
  • Mashayekhi, Bita A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
  • 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]
  • Mehrani, Sasan Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 247-270]
  • Mirzaei Abbas Abad, Mohammad Mahdi Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-26]
  • Mohammadi, Atallah Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
  • Mohammadi node, Fazel Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
  • Mohseni, Abdolreza A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2023, Pages 223-254]
  • Moradi, Mohammad Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 247-270]
  • 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]
  • Motamedi,, , Pegah The Effect of CEO Power on Accrual Based Earnings Management and Real Earnings Management [Volume 12, Issue 4, 2023, Pages 147-172]

N

  • 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]
  • 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]
  • 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]
  • 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]
  • Noshfar, alidad A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2023, Pages 223-254]

P

  • Piri, Parviz Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2023, Pages 255-280]
  • Pourheidari, Omid Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2023, Pages 49-70]

R

  • Rahmani, Ali Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
  • 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]
  • 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 Management Characteristics and the Relationship Between Product Market Competition And Management Performance [Volume 12, Issue 2, 2022, Pages 151-174]
  • Rezazadeh, Javad Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 75-96]

S

  • Saghafi, Ali Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-26]
  • Salimi Ghaleh, Sara Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 75-96]
  • Sangani,, Mohamad Hossein Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 141-172]
  • Sedighi, Abdolmajid Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2023, Pages 1-26]
  • 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]
  • Soleymani amiri, Gholamreza Management Narcissism and Audit Fees [Volume 12, Issue 2, 2022, Pages 47-64]

T

  • 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]
  • Tajari, Sakineh Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • Tariverdi, Yadollah The Effect of CEO Power on Accrual Based Earnings Management and Real Earnings Management [Volume 12, Issue 4, 2023, Pages 147-172]

V

  • 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]
  • 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]
  • Valizadeh Larijani, Atiyeh Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]

Y

  • Yusefi asl, Farzaneh Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]