Author Index

A

  • Abdigolzar, Bahman A Model for Measuring Moral Hazard of Managers Based on Financial Data [Volume 11, Issue 4, 2021, Pages 211-236]
  • Abolghasemi, Mahmood Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 105-136]
  • 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]
  • Alavi, Seyed Mostafa Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
  • 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]

B

  • 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]
  • Badavar nahandi, Younes A Model for Measuring Moral Hazard of Managers Based on Financial Data [Volume 11, Issue 4, 2021, Pages 211-236]
  • Bashirimanesh, Nazanin Readability of Financial Statements and Auditor Strategies to deal with Audit Risk [Volume 11, Issue 1, 2021, Pages 169-191]
  • 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]

D

  • Dehdar, Farhad Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 105-136]

F

  • 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]
  • Forooghi, Daryoosh Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]

G

  • 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 Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
  • Ghanbari, Mehrdad Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 187-210]

H

  • Haghdadi, Mohammadreza Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
  • 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]
  • 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]
  • Hashemi, Seyed Abass Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
  • Hejazi, Rezvan Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • 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]
  • Hosseini, Seyed Ali Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
  • 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]

I

  • 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 The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]

J

  • Jafari, Mahboobeh Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
  • 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]

K

  • 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]
  • 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]
  • 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]
  • Khodamoradi, mohammad Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Khosravipour, Negar Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
  • 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]

L

  • Lashgari, Zahra Developing a Model to Identify the Factors Affecting the Bankruptcy of Companies in Iran [Volume 11, Issue 3, 2021, Pages 227-256]

M

  • 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]
  • 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 Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
  • Moayedfar, Rozita The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Mohammadi, Abdullah Dual Roles of Institutional Investors in pre and post IPO Earnings Management [Volume 11, Issue 2, 2021, 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 Effective Factors on Client Non-acceptance Decision by Auditing Firms [Volume 11, Issue 4, 2021, Pages 151-168]
  • Montasheri, Majid Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
  • Moradi, Mohammad Development of a Comprehensive Information Disclosure Framework in Credit Institutions through Meta-synthesis Method [Volume 11, Issue 2, 2021, Pages 183-216]
  • Mosallanejad, shiva Effective Factors on Client Non-acceptance Decision by Auditing Firms [Volume 11, Issue 4, 2021, Pages 151-168]
  • Moshashaei, Seyed Mohammad Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
  • Mostafaei, Parasto Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
  • 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]

N

  • Nabavi Chashmi, Seyyed Ali Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
  • 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]
  • Nasiri, Saeed Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Nikoomaram, Hashem Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
  • Nilchi, Moslem Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
  • Nourollahzadeh, Nowrouz Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]

P

  • 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]
  • 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]
  • 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]

R

  • 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]
  • 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]
  • Roohollah, Seddighi Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]

S

  • Salahi, Alahkaram Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • 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]
  • Shekari, Bashir Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • 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]
  • 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]
  • 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]

T

  • 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]
  • Taheri, Masoud The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Toorchi, Mahmoud Tone of Board Activity Report and Bankruptcy Prediction [Volume 11, Issue 2, 2021, Pages 137-158]

V

  • Vakilifard, Hamidreza Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • Valiyan, Hasan Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 105-136]
  • 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]

Y

  • 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]
  • 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]

Z

  • 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]