Author Index

A

  • Aazami, Zeinab Impact of Working Capital Management on Firm Profitability in Business Cycles [Volume 6, Issue 23, 2016, Pages 147-171]
  • Abbasi, Ebrahim Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2013, Pages 161-180]
  • Abbasi, Ebrahim The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2015, Pages 141-162]
  • Abbasi, Ebrahim The Impact of Social Responsibility Performance on Financial Turmoil over the Firm’s Life Cycle Using the Directional Distance Function [Volume 13, Issue 2, 2022, Pages 171-194]
  • Abbasian, Hossein Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Abbasi (Ph.D), Ebrahim Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 1, 2020, Pages 159-189]
  • Abbaszadeh, Mehri Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Abbaszadeh, Mohammad Reza Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Abbaszadeh, Mohammad Reza Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [(Articles in Press)]
  • Abbaszadeh, Sedigheh Companies’ Investments and the Relationship between Loses and Companies’ Value in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 35-54]
  • Abbaszadeh (Ph.D), Mohammad Reza Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Abbaszadeh (Ph.D), Mohammad Reza Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Abchar, Behjat Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Abdi, Hamed A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • Abdi, Mostafa Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Abdi, Rasoul Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Abdi, Rasoul Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
  • Abdoli, Mohammadreza Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
  • Abdoli, Mohammadreza Development of Autopoietic Theory on the Effect of Content Dimensions of Corporate Structure on the Development of Integrated Reporting Financial Paradigm [Volume 14, Issue 1, 2023, Pages 171-189]
  • Abdoli, Mohammadreza Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Adili, Mojtaba Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]
  • Aflatooni, Abbas Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
  • Aflatooni, Abbas Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Aflatooni, Abbas Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Aflatooni, Abbas The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • Aflatooni, Abbas Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Aflatooni, Abbas The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Aflatooni (Ph.D), Abbas Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Aflatooni (Ph.D), Abbas Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [Volume 11, Issue 1, 2020, Pages 35-59]
  • Afsay, Akram The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
  • Afyouni, Alireza Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
  • Aghabeigzadeh, Mehdi The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
  • Aghaee, Mohammad Ali Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
  • Aghaei, MohamadAli Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Aghaei (Ph.D), MohammadAli Accounting Comparability and Its Effect on Investment Efficiency [Volume 9, Issue 2, 2018, Pages 7-34]
  • Ahmadi, Noushin Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Ahmadi, Shahin Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Ahmadi Amin, Elaheh The Impact of Liquidity and Investment Opportunity on Investment Decisions Moderated by Financial Constraints [Volume 13, Issue 1, 2022, Pages 83-96]
  • Ahmadian, Vahid Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Ahmadi Farsani, Farshid The Effect of Financial Reporting Readability on the Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in ‌Divergence of Investors' Opinions [(Articles in Press)]
  • Ahmadi Pak, Fereshteh Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
  • Ahmadpoor, Ahmad The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2011, Pages 7-29]
  • Ahmadpour, Ahmad Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • Ahmadpour, Ahmad Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2015, Pages 27-50]
  • Ahmadvand, Maysam A Model for Predicting Corporate Default in Tehran Stock Exchange [Volume 10, Issue 1, 2019, Pages 1-38]
  • Ahmadvand, Maysam Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Ahmadzadeh, Hamid Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Ahmadzadeh, Zahed The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
  • Akhgar, Mohammad Omid Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions. [Volume 3, Issue 8, 2012, Pages 7-30]
  • Akhgar, Mohammad Omid Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Akhgar (Ph.D), Mohammad Omid Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Akhlaghi Yazdinejad, Esmaeil Investigating The Effect of Deviation from Leverage to The Mean on Additional Returns of Profit Acceleration and Momentum Strategies [Volume 14, Issue 1, 2023, Pages 215-231]
  • Alahyari Abhari, Hamid A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Alavi, Seyed Mostafa Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • Alavi Nasab, Seyed Mohammad Clint Firms’ Rejection by Auditors: The Effect of Client Firms’ Financial Position and Auditors’ and Client Firms’ Reputation [Volume 14, Issue 3, 2023, Pages 21-38]
  • Alavi Tabari, Seyed Hossein The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Alavi Tabari, Seyed Hossein Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Alborzy, Mahmood A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Ali ahmadi, Saeid The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
  • Ali ahmadi (Ph.D), Saeed Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • Ali Ahmadi (Ph.D), Saied Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Alinezhad Sarokolaei (Ph.D), Mehdi Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Alinezhad Sarokolaei (Ph.D), Mehdi Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2019, Pages 185-215]
  • Alipour, Safdar Ethical Decision-Making Approaches of Companies’ Financial Managers [Volume 1, Issue 2, 2012, Pages 33-53]
  • Ameri, Bahareh Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Ameri, Hosein Investigating the Impact of Information Voluntary Disclosure on the Relationship between Tax Aggressiveness and Information Asymmetry [Volume 12, Issue 2, 2021, Pages 49-65]
  • Amin, Vahid The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
  • Amiri, Ali Sustainable Intellectual Capital Reporting Framework and Evaluation of Key Axes in Context of Capital Market Companies [(Articles in Press)]
  • Amiri, Hadi Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • Amiri, Hadi Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Amiri, Hadi Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Amiri, Hooshang The Impact of Implementing International Financial Reporting Standards on the Statement of Financial Position in Iran [Volume 13, Issue 3, 2022, Pages 21-44]
  • Amiri, Maghsood A Professional Judgement Framework for the measurement of the fair value at level 3 [(Articles in Press)]
  • Amiri (Ph.D), Hadi Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
  • Amirnia, Narjes Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • Amjadian, Fattaneh Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Anabestani, Akram Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2012, Pages 99-120]
  • Ansari, Abdol Mahdi The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2011, Pages 139-159]
  • Anvari, Ebrahim The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
  • Anvar Khatibi, Saeed Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [(Articles in Press)]
  • Arabi, Rasool Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Arabmazar Yazdi, Mohammad Efficiency of using Dupont Ratio and its Components to Forecast the Changes in Future Profitability [Volume 2, Issue 6, 2011, Pages 93-110]
  • Arabmazar Yazdi, Mohammad Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
  • Arab Mazar Yazdi (Ph.D), Mohammad Forecasting EPS o with Hybrid Genetic algorithm, particle swarm optimization and Neural networks [Volume 8, Issue 3, 2017, Pages 7-34]
  • Arabsalehi, Mahdi Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing [Volume 2, Issue 5, 2011, Pages 127-147]
  • Arabsalehi, Mehdi Impact of Agency Costs on Investment-cash Flow Sensitivity [Volume 5, Issue 17, 2014, Pages 97-118]
  • Arabsalehi (Ph.D), Mehdi Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]
  • Arad, Hamed Related Party Transactions and Audit Risk: Does Regulations on Related Party Transaction Disclosure Matter? [(Articles in Press)]
  • Arefi Asl, Solmaz Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [(Articles in Press)]
  • Arefmanesh, Zohreh Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange [Volume 1, Issue 3, 2011, Pages 117-138]
  • Asadi, Gholam Hosein The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Asadi, GholamHossein A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Asadi, Zeynab Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
  • Asadi Dobani, Nahid The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2018, Pages 141-159]
  • Asghari, Iraj Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
  • Ashhar, Morteza Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Ashrafi, Majid The Impact of Social Responsibility Performance on Financial Turmoil over the Firm’s Life Cycle Using the Directional Distance Function [Volume 13, Issue 2, 2022, Pages 171-194]
  • Askari Shahamabad, Mahdi Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Aslani, Zahra A Professional Judgement Framework for the measurement of the fair value at level 3 [(Articles in Press)]
  • Asnaashari, Hamideh The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Asna Ashari, Hamideh A Review of Releaton between Professional Skepticism, Client-Specific Experiences, and Audit Judgments [Volume 13, Issue 1, 2022, Pages 59-82]
  • Assadi, Gholam Hossein Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 6, Issue 22, 2015, Pages 7-28]
  • Assadi (Ph.D), Gholamhosein Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Azadi Hir, Keyhan Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Azadi Hir, Keyhan Examining the credit rating model of companies focusing on management factors [(Articles in Press)]
  • Azami, Zeynab Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2011, Pages 77-97]
  • Azami, Zeynab Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Azar, Adel The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Azar, Adel Application of Neural Networks In Corporate’s Profitability Prediction [Volume 3, Issue 10, 2012, Pages 51-70]
  • Azar (Ph.D), Adel New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Azhang, Ahmad A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Azimi, Abed Effects of Business Strategies on Investment Efficiency [Volume 9, Issue 4, 2019, Pages 153-184]
  • Azimi Dastgerdi, Parvaneh Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Azizi, Farid Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [(Articles in Press)]
  • Azizi, Pedram Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Azizi, Sedighe Corporate Characteristics and Effectiveness of Audit Committee: The Structural Equation Modeling Approach [Volume 9, Issue 3, 2018, Pages 89-114]

B

  • Babaee, Masoud The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Babaei, Fatemeh The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
  • Babaei, Ghader The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
  • Babajanei, Jafar A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Babajani, Jafar The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Babajani, Jafar Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2013, Pages 7-29]
  • Babajani, Jafar Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Babajani, Jafar Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Badavar Nahandi, Yooness Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2011, Pages 99-115]
  • Badavar Nahandi, Younes Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Badavar Nahandi, Younes The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Badavar Nahandi, Younes Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Badavar Nahandi, Younes The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
  • Badavar Nahandi (Ph.D), Yuones Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2018, Pages 93-118]
  • Badpa, Behrooz The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Badri, Ahmad The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2011, Pages 31-58]
  • Badri, Ahmad Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • Baghaee, Vahid Application of Neural Networks In Corporate’s Profitability Prediction [Volume 3, Issue 10, 2012, Pages 51-70]
  • Bagheri, Asghar Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Bagheri, Nahideh A Model for Identifying Physical Notes and Documents Suspected of Fraud: Based on Their Appearance [Volume 12, Issue 3, 2021, Pages 129-146]
  • Bagheri Masoudzadeh, Rasekh Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Bagherpor Velashani, Mohammad Ali The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • Bagherpour, Seyed Mohammad The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2011, Pages 7-29]
  • Bagherpour Velashani, Mohammad Ali Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Baghomian, Rafik A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Baghoumian, Rafik Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Baharestan, Jalal Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Baharmoghadam, Mehdi Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
  • BaharMoghadam, Mahdi Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Baharmoghaddam, Mehdi Companies’ Investments and the Relationship between Loses and Companies’ Value in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 35-54]
  • Bahar Moghaddam, Mehdi Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 75-93]
  • Bahraminasab, Ali The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Bahrami Nasab, Ali Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • Bahri Sales, Jamal Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Bakhtiari, Abolfazl Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Balani, Afshin Investigate the Effect of Board Characteristics on the Relationship between Ownership Structure and Classification Shifting [Volume 13, Issue 1, 2022, Pages 167-184]
  • Banafi, Mohammad Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Banimahd, Bahman Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • Banimahd, Bahman The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
  • Banimahd, Bahman The Moderating Role of Power Distance Orientation, Ego Strength, and Locus of Control on the Relationship between Ethical Pressure and Ethical Beliefs in the Accounting Profession [Volume 14, Issue 4, 2023, Pages 1-30]
  • Banitalebi Dehkordi, Bahareh Providing a Model for Developing the Motivation of Public Sector Accountants [Volume 14, Issue 3, 2023, Pages 143-160]
  • Baradaran Hasanzadeh, Rasoul Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Baradaran Hassanzadeh, Rasoul A Model of Dysfunctional Audit Behavior [Volume 13, Issue 4, 2022, Pages 91-115]
  • Baradaran Hassanzadeh (Ph.D), Rasoul Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [Volume 9, Issue 1, 2018, Pages 63-90]
  • Barari nokashti, Soghra Examining the credit rating model of companies focusing on management factors [(Articles in Press)]
  • Barzegar, Ghazaleh Moral Hazard and Earnings Management [Volume 7, Issue 24, 2016, Pages 67-90]
  • Barzegar, Ghodratollah Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Barzegari Khanaghah (Ph.D), Jamal Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 1, 2020, Pages 159-189]
  • Barzegar (Ph.D), Ghodratollah Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 183-220]
  • Barzideh, Farrokh A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Barzide (Ph.D), Farrokh Effects of Business Strategies on Investment Efficiency [Volume 9, Issue 4, 2019, Pages 153-184]
  • Bashiri, Vahab Relationship between Financial Flexibility and Capital Structure [Volume 3, Issue 8, 2012, Pages 49-71]
  • Bashiri Joibari, Mehdi Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Bashiri Manesh, Nazanin Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Basirat, Mehdi The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • Bayat, Ali Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity [Volume 5, Issue 17, 2014, Pages 77-95]
  • Bayat (Ph.D), Ali Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Bayazidi, Anvar Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 55-76]
  • Bazrafshan, Ameneh Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Bazrafshan, Saeed Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor [Volume 9, Issue 1, 2018, Pages 171-194]
  • Behmanesh, Saied Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Behnampour, Mahmood Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • Behshour, Isaac Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
  • Beigi, Behzad Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • BeigPanah, Behzad Research Misconduct and Its Determinants in Accounting Research Environment [Volume 6, Issue 23, 2016, Pages 99-124]
  • Bekhradi Nasab, Vahid The Impact of Management Accounting Network and Strategic Emotions of Management Accountants on Strategic Management with Emphasis on the Modifying Role of Organizational Culture and Information Systems [(Articles in Press)]
  • Beshkooh, Mahdi The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
  • Birjandi, Hamid Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism [Volume 13, Issue 1, 2022, Pages 203-228]
  • Blue, Ghasem Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2012, Pages 99-120]
  • Blue, Ghasem Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Blue, Ghasem Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Blue, Ghasem Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • Blue, Ghasem A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • Blue, Ghasem A Professional Judgement Framework for the measurement of the fair value at level 3 [(Articles in Press)]
  • Blue, Ghassem Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Bolo, Ghasem Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Bolo, Ghasem A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Bolo (Ph.D), Ghasem A Model for Predicting Corporate Default in Tehran Stock Exchange [Volume 10, Issue 1, 2019, Pages 1-38]
  • Boluo, Ghasem A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Bonabi Gadim, Rahim The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Bonabi Gadim (Ph.D), Rahim Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Borji, Parisa Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Boudlaie, Hasan Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Bozorgasl, Mosa Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
  • Bozorgasl, Mousa Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Bozorg Asl (Ph.D), Mousa Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Bulu, Ghasem Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2013, Pages 7-29]

C

  • Chenari Boket, Hasan Relationship between Accuracy of Managers’ Earnings Forecasts and Senior Managers’ Turning [Volume 6, Issue 20, 2015, Pages 147-169]
  • Cheraghi Nia, Ali Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2017, Pages 109-133]

D

  • Dadashi (Ph.D), Iman Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Damoori, Darush Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Damoori (Ph.D), Dariush Impact of Life Cycle on Corporate Restructuring while in Financial Distress [Volume 10, Issue 2, 2019, Pages 113-135]
  • Daneshi, Vahid Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Daneshpajooh, Ali Asghar Presenting a Model for Narrative Accounting: An Action Research Approach [(Articles in Press)]
  • Danesh Sararoodi, Sayed Rasool Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability [Volume 10, Issue 1, 2019, Pages 115-136]
  • Daneshyar, Fatemeh Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]
  • Daneshyar, Fatemeh Analysis of the scientific flow of researches related to accounting education in Scopus database [(Articles in Press)]
  • Darabi, Roya Presenting the Model of the Effect of the Degree of Group Similarity on the Quality of Accounting Information and the Quality of Financial Reporting on the Valuation of the Initial Public Offering of Shares Using the Algorithm of Artificial Neural Networks [Volume 14, Issue 4, 2023, Pages 53-80]
  • Darabi (Ph.D), Roya Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Daryae, AbbasAli Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Daryaei, Abbas Ali Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
  • Dashtinezhad, Masoomeh Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
  • Dastgir, Mohsen Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions. [Volume 3, Issue 8, 2012, Pages 7-30]
  • Dastgir, Mohsen Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
  • Dastgir, Mohsen The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
  • Dastgir (Ph.D), Mohsen Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Dastgir (Ph.D), Mohsen Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Davallou, Maryam Cross-section Return Changes: Liquidity and Unsystematic Risk Effects [Volume 7, Issue 26, 2016, Pages 85-106]
  • Davari Seraji, Fatemeh A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • Davoodi, Samireh Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • DehghaniSaadi, AliAsghar Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Delavari, Seyed Javad Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]
  • Deldar, Mostafa Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Deldar, Mostafa Investigating the Impacts of Concentration on Customer upon Capital Structure and Debt Maturity [Volume 10, Issue 1, 2019, Pages 39-65]
  • Delpak, Sajad The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2011, Pages 59-76]
  • Dianti Deilami, Zahra A Model for Identifying Physical Notes and Documents Suspected of Fraud: Based on Their Appearance [Volume 12, Issue 3, 2021, Pages 129-146]
  • Dianti Deilami, Zahra Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Didar, Hamzeh Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Didar (Ph.D), Hamzeh Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]
  • Dorri Sedeh, Mostafa Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]

E

  • Ebrahimi, Fahime Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Ebrahimi, Jamil Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 183-220]
  • Ebrahimi Kordlar (Ph.D), Ali Audit Fees and Non-Compliance with Anti-Money Laundering Law [Volume 10, Issue 4, 2019, Pages 63-88]
  • Ebrahimi Maimand, Mahdi Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [Volume 6, Issue 22, 2015, Pages 29-56]
  • Ebrahimi Maimand, Mehdi Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
  • Ebrahimi (Ph.D), Seyed Kazem The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Ebrahimi (Ph.D), Seyyed Kazem Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • Eftekhari, Vahid Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]
  • Emami Dehcheshmeh, Saeid The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • Emamverdi (Ph.D), Ghodratollah Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Erfani, Hossein The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Eskandar, Hoda Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2015, Pages 121-139]
  • Eskandar, Hoda The Effect of Manager’s Risk Attitude and Expectations on Fraudulent Financial Reporting: Evidence from Game Theory [Volume 14, Issue 2, 2023, Pages 1-23]
  • Eskini, Sobhan Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • Eslami Bidgoli, Gholam Reza Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Esmaeili, Azadeh Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Esmaeili, Javad Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Esmaeilpour, Hassan Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Esmailikia, Ghareibeh Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms [Volume 13, Issue 2, 2022, Pages 83-104]
  • Etemadi, Hossein The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Etemadi, Hossein Application of Neural Networks In Corporate’s Profitability Prediction [Volume 3, Issue 10, 2012, Pages 51-70]
  • Etemadi, Hossein Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
  • Etemadi, Hossein Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2017, Pages 63-82]
  • Etemadi (Ph.D), Hosein Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Etemadi (Ph.D), Hossein New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Ezadpour, Mostafa Presenting a Model for Narrative Accounting: An Action Research Approach [(Articles in Press)]

F

  • Faalghayoumi, Ali Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2013, Pages 31-55]
  • Faghani, Mahdi The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
  • Faghani Makerani (Ph.D), Khosro Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2019, Pages 185-215]
  • Faghani (Ph.D), Mahdi Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management [Volume 9, Issue 3, 2018, Pages 65-87]
  • Faghih, Mohsen Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Fakhari, Hossein Study of Relationship between Costs Behavior and Changes in Bonus for Directors [Volume 7, Issue 24, 2016, Pages 41-65]
  • Fakhari (Ph.D), Hossein The impact of financial expertise of Audit committee on the Companies Information Environment [Volume 8, Issue 3, 2017, Pages 81-112]
  • Fakhari (Ph.D), Hossein Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Fallah, Mirfeiz Presenting the Model of the Effect of the Degree of Group Similarity on the Quality of Accounting Information and the Quality of Financial Reporting on the Valuation of the Initial Public Offering of Shares Using the Algorithm of Artificial Neural Networks [Volume 14, Issue 4, 2023, Pages 53-80]
  • Fallahzadeh Abarghouhei, Ahmad Relationship between Information Disclosure with the Stock Price Synchronicity and Crash Risk of Falling Stock Prices within Simultaneous Equations System [Volume 10, Issue 1, 2019, Pages 169-194]
  • Farahmand, Shekoofeh The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2012, Pages 47-67]
  • Farahmand, Shekoofeh Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Faraji, Omid Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Faraji (Ph.D), Omid Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Farhadi, Soran Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Farid, Darush Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Farshi, Zahra The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2013, Pages 57-83]
  • Fartookzadeh, HamidReza Cross-section Return Changes: Liquidity and Unsystematic Risk Effects [Volume 7, Issue 26, 2016, Pages 85-106]
  • Farzani, Hojatolah Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]
  • Fateri, Ali Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2016, Pages 55-75]
  • Fateri, Ali Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • Fathee, Zahra Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism [Volume 13, Issue 1, 2022, Pages 203-228]
  • Fatheh, Mohammad Hosein The effect of business risk management in improving corporate sustainability performance with an emphasis on the role of management ability [(Articles in Press)]
  • Fatheh, Mohammad Hossein Relationship between Disclosure Quality and Agency Costs of Companies listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 67-89]
  • Foroghi, Daruosh The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Foroghi, Darush Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • Foroghi (Ph.D), Dariosh Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Foroodi, Maryam Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
  • Foroughi, Dariush Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Foroughi, Darush Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Foroughi Abari, Meysam Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Forougi, Darioush Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Forughi, Aref Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]

G

  • Garkaz, Mansour Investigating the Effects of Mental Well-Being and Financial Transparency on the Willingness to Invest in Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2021, Pages 169-189]
  • Garkaz, Mansour Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Garshasbi, Farzan The Effect of Manager’s Risk Attitude and Expectations on Fraudulent Financial Reporting: Evidence from Game Theory [Volume 14, Issue 2, 2023, Pages 1-23]
  • Ghadakforoushan, Maryam The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2015, Pages 141-162]
  • Ghadakforoushan, Maryam Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 1, 2020, Pages 159-189]
  • Ghadirian Arani, MohammadHossein Managerial Ability, Financial Performance and Bankruptcy Risk [Volume 9, Issue 1, 2018, Pages 35-61]
  • Ghaebi Mehmandoust Olya, Shayan Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Ghaediha, Hamid Reza Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Ghaemi, Mohammad Hossein Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Ghaemi, Mohammad Hossein Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2012, Pages 55-37]
  • Ghaemi, Mohammad Hossein The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2013, Pages 85-104]
  • Ghaemi, Mohammad Hossein Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Ghaemi, Mohammad Hossein Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2017, Pages 35-62]
  • Ghaemi, Mohammad Hossein Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Ghaemi, Mohammad Hossein A Professional Judgement Framework for the measurement of the fair value at level 3 [(Articles in Press)]
  • Ghaemi, Mohammah Hossein Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Ghaemi (Ph.D), Mohammadhossein Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2019, Pages 1-36]
  • Ghaemmaghami, Kamran The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • Ghalambor, Mohammad Hosein The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
  • Ghalambor, Mohammad Hossein Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Ghanavati, Nasrin Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Ghannad, Mostafa Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Ghasemi, Mostafa A Model to Identify the Impact of Behavioral Biases and Financial Literacy and Their Role on Investor Decision Making (Based on Grounded Theory) [Volume 14, Issue 4, 2023, Pages 159-179]
  • Ghasemi, Mozhdeh Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Ghaseminezhad, Ehsan The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
  • Ghavvasi Kenari, Mohammad Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Ghayour, Farzad Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Ghayouri Moghaddam, Ali Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Ghayouri Moghaddam, Ali The effect of the CEO's power on the narrative disclosure of financial reports with an emphasis on the role of earnings management and institutional investors [(Articles in Press)]
  • Ghazinoori, Soroush Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds [(Articles in Press)]
  • Gheitasi, Rohollah Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Ghezeljeh, Ghaffar Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2013, Pages 161-180]
  • Gholami, Reza Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Gholami, Reza Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2017, Pages 7-33]
  • Gholami Fatideh, Ashkan The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
  • Gholami Jamkarani, Reza Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2017, Pages 159-182]
  • Gholami Jamkarani, Reza Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Gholami Jamkarani, Reza Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Gholami (Ph.D), Reza Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Gholamrezaee, Mohsen The Effects of Personality Disorder on Auditors' Professional Skepticism [Volume 10, Issue 2, 2019, Pages 43-76]
  • Gholamrezapoor, Mohammad Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • Ghorbani, Auob The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns [Volume 12, Issue 2, 2021, Pages 105-121]
  • Ghorbani, Ramin Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Ghorbani, Ramin The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Ghorbani, Saeed Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]
  • Ghorbaniyan, Amir Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Gilani, Atena Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
  • Goganli Davaji, Jomadoordi The Impact of Social Responsibility Performance on Financial Turmoil over the Firm’s Life Cycle Using the Directional Distance Function [Volume 13, Issue 2, 2022, Pages 171-194]
  • Golami Moghaddam, Faezeh Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Golmohammadi Shuraki, Mojtaba Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Goodarzi, Arash Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2017, Pages 83-108]
  • Goshtasbi, Rasoul Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2013, Pages 105-132]
  • Goudarzi, Esmaeil Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]

H

  • Haghighat, Hamid Relationship between Financial Flexibility and Capital Structure [Volume 3, Issue 8, 2012, Pages 49-71]
  • Haghighat, Hamid The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Haghighat, Hamid Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • Haghighat, Hamid Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Haghighat (Ph.D), Hamid Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Haghighat (Ph.D), Hamid Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2019, Pages 1-36]
  • Haghighi, Majid Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Hajiannejad, Amin Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
  • Hajiannejad, Amin The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Hajiannejad (Ph.D), Amin Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability [Volume 10, Issue 1, 2019, Pages 115-136]
  • Hajiha, Zohreh Relationship between Accuracy of Managers’ Earnings Forecasts and Senior Managers’ Turning [Volume 6, Issue 20, 2015, Pages 147-169]
  • Hajiha, Zohreh Investigating the Effects of Audit Committee Quality on Cash Holdings Level [Volume 8, Issue 2, 2017, Pages 63-83]
  • Hajiha, Zohreh The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns [Volume 12, Issue 2, 2021, Pages 105-121]
  • Hajiha (Ph.D), Zohreh Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2019, Pages 217-237]
  • Hajipour, Bahman A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Hajipour, Meysam Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2012, Pages 55-37]
  • Hajizadeh, Saeed Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Hajizadeh, Saeed Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Hamedi, Fatemeh Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • Hamidian, Narges Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • Hamidiyanpour, Fakhriye Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2013, Pages 133-160]
  • Hasan Babaei, Maziyar Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Hasani Alghar, Masoud Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Hasani Alghar, Masoud Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • Hasani Alghar, Masoud Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Hasankhani, Fatemeh Organizational Complexity and Audit Report Lag: Meta-Analysis [Volume 13, Issue 4, 2022, Pages 161-177]
  • Hasanzadeh, Behroz Accounting Comparability and Its Effect on Investment Efficiency [Volume 9, Issue 2, 2018, Pages 7-34]
  • Hashemi, Seyed Abbas The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2012, Pages 47-67]
  • Hashemi, Seyed Abbas Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Hashemi, Seyyed Abbas The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2012, Pages 75-115]
  • Hashemi Dehchi, Majid Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • Hashemi (Ph.D), Seyyed Abbas Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
  • Hashemi Tilehnouei, Mostafa The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
  • Hassani, Mohammad The Effects of Personality Disorder on Auditors' Professional Skepticism [Volume 10, Issue 2, 2019, Pages 43-76]
  • Hassani, Mohammad Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [Volume 12, Issue 1, 2021, Pages 45-68]
  • Hassani, Mohammad Experimental Test of Cash Flow Classification shifting: Evidence from Initial Public Offerings in Tehran Stock Exchange [Volume 14, Issue 2, 2023, Pages 53-76]
  • Hassanpour, Shiva The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
  • Hatefi Majoumerd, Hojjat Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2015, Pages 51-73]
  • Hayati, Hosein Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Hayati, Javad Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2016, Pages 7-32]
  • Hayati, Nahaleh The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • Hedayati Bilondi, Ali Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds [(Articles in Press)]
  • Heidari, Mohammadreze Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Heidari Kahkesh, Pejman Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
  • Heidarpoor, Farzaneh The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Heirany (Ph.D), Forough Relationship between Information Disclosure with the Stock Price Synchronicity and Crash Risk of Falling Stock Prices within Simultaneous Equations System [Volume 10, Issue 1, 2019, Pages 169-194]
  • Hejazi, Rezvan Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Hejazi, Rezvan Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Hejazi, Rezvan Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Hejazi, Rezvan Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
  • Hejazi, Rezvan A Model of Dysfunctional Audit Behavior [Volume 13, Issue 4, 2022, Pages 91-115]
  • Hejazi, Rezvan Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • Hejazi, Rezvan Sustainable Intellectual Capital Reporting Framework and Evaluation of Key Axes in Context of Capital Market Companies [(Articles in Press)]
  • Hejazi (Ph.D), Rezvan Corporate Characteristics and Effectiveness of Audit Committee: The Structural Equation Modeling Approach [Volume 9, Issue 3, 2018, Pages 89-114]
  • Hemmati, Hassan Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]
  • Hesarzadeh, Reza Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • Hesarzadeh, Reza The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • Hesarzadeh, Reza Transformational Leadership of Audit Managers and Supervisors on the Quality of Team Interactions of Independent Auditors [Volume 14, Issue 4, 2023, Pages 31-51]
  • Heshmat, Nesa Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
  • Heydari, Mehdi Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Heydari Mohgadam, Peyman Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Heydari (Ph.D), Mehdi Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]
  • Hojat Shamami, Rahim Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Homayoun, Saeed The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
  • Hooshyar, Mohammadreza Presenting the Model of the Effect of the Degree of Group Similarity on the Quality of Accounting Information and the Quality of Financial Reporting on the Valuation of the Initial Public Offering of Shares Using the Algorithm of Artificial Neural Networks [Volume 14, Issue 4, 2023, Pages 53-80]
  • Hooshyar, Mohammad Reza Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2019, Pages 217-237]
  • Horry, Hamid Reza Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2016, Pages 125-146]
  • Hoseini Khorasgani, Shirin Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
  • Hoseininasab, Hojat The Effect of Organizational Ethics Program on the Unethical Behaviors of Independent Auditors, Considering the Mediating Role of the Individual Cognitive Appraisal Process [Volume 15, Issue 1, 2024, Pages 103-130]
  • Hoshmand Kashani, Abbas The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
  • Hosinzadeh, Mohammad Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
  • Hossein Afshari, Mehran The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
  • Hosseini, Aliraza Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2015, Pages 95-120]
  • Hosseini, Hossein Framework of Inductive Theme Process to Conceptualize and Appraisal the Occurrence of the Inertia Mechanism in Disclosing Bad News [Volume 14, Issue 2, 2023, Pages 147-178]
  • Hosseini, Seyed Ali Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Hosseini, Seyedeh Maryam Related Party Transactions and Audit Risk: Does Regulations on Related Party Transaction Disclosure Matter? [(Articles in Press)]
  • Hosseini, Seyyed Hossein Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • Hosseini, Seyyed Rasoul Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
  • Hosseini, Seyyed Rasoul Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
  • Hosseini, Seyyed Rasoul The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Hosseini Nia, Somayyeh Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 7-31]
  • Hosseini (Ph.D), Seyyed Ali Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Hosseinipour, Reza Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Hossein Pour, Vahid Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges [Volume 5, Issue 19, 2015, Pages 75-94]
  • Hosseinzade, Ali Hossein Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions. [Volume 3, Issue 8, 2012, Pages 7-30]
  • Hosseninasab, Hojat Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Hozhabrie, Farahnaz Impact of Life Cycle on Corporate Restructuring while in Financial Distress [Volume 10, Issue 2, 2019, Pages 113-135]

I

  • Imani Barandagh, Mohammad Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Imani Barandagh, Mohammad Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
  • Imani Barandagh (Ph.D), Mohammad Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Imeni, Mohsen Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
  • Izadinia, Naser Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Izadinia, Naser Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Izadinia, Naser Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Izadinia, Naser Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Izadinia, Naser Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Izadinia, Naser Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • Izadinia (Ph.D), Naser Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]

J

  • Jabari, Hasan Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies [Volume 9, Issue 4, 2019, Pages 105-128]
  • Jabbarzadeh Kangarlue, Saeed Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 55-76]
  • Jafaei Rahni (Ph.D), Monir Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Jafari, Hamid Reza Providing a Model for Developing the Motivation of Public Sector Accountants [Volume 14, Issue 3, 2023, Pages 143-160]
  • Jafari, Mahboobeh Structure of Banks' Balance Sheet and Systemic Risk of Banking Network [Volume 11, Issue 3, 2020, Pages 195-225]
  • Jafari, Seyede Mahboobeh Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Jafari, Soleil Investigating the Effects of Mental Well-Being and Financial Transparency on the Willingness to Invest in Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2021, Pages 169-189]
  • Jafari (Ph.D), Mahboobeh Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Jahanfar, Hassan The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2013, Pages 85-104]
  • Jahanshad, Azita The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
  • Jamal livani, Hamid Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Jamei, Reza Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [Volume 12, Issue 1, 2021, Pages 159-172]
  • Javady Nia, Amir Investigating the Effect of the Order of Providing Information on the Judgment of Auditors Related to Going Concern with Emphasis on Experience and Time Limitation [Volume 14, Issue 3, 2023, Pages 1-19]
  • Javani Ghalandari, Musa Effects of Business Strategies on Investment Efficiency [Volume 9, Issue 4, 2019, Pages 153-184]
  • Jelvezan, Soraya Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Jokar, Hossein Investigating The Effect of Deviation from Leverage to The Mean on Additional Returns of Profit Acceleration and Momentum Strategies [Volume 14, Issue 1, 2023, Pages 215-231]
  • Jorjorzadeh, Alireza Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Jorjorzadeh, Alireza Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
  • Jorjor zadeh, Alireza Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Joudi, Samira Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]

K

  • Kaabomeir, Ahmad Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
  • Kafami, Mehdi Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Kamali, Ehsan The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2012, Pages 75-115]
  • Kamali Monfared, Shima Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Kamalizargani, Nooshin Evaluating the Dialectical Drivers of the Client's Social Identity Referral to the Auditor in Reducing the Effectiveness of Auditing Profession Negotiation [Volume 14, Issue 2, 2023, Pages 117-145]
  • Kamare'i, Hamed Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Kamranrad, Sedighe Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Kamyabi, Yahya Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Kamyabi, Yahya Investigating the Impact of Information Voluntary Disclosure on the Relationship between Tax Aggressiveness and Information Asymmetry [Volume 12, Issue 2, 2021, Pages 49-65]
  • Kamyabi, Yahya Investigating the Effect of the Order of Providing Information on the Judgment of Auditors Related to Going Concern with Emphasis on Experience and Time Limitation [Volume 14, Issue 3, 2023, Pages 1-19]
  • Kamyabi (Ph.D), Yahya Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2019, Pages 71-103]
  • Karami, Fatemeh Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Karami, Gholamreza Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Karami, Gholamreza Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Karami, Gholamreza Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2015, Pages 7-26]
  • Karami, Gholamreza Providing a Framework for Developing an Optimal Model of Financial Reporting of Pension Funds in Iran [Volume 14, Issue 2, 2023, Pages 179-200]
  • Karami (Ph.D), Gholamreza Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies [Volume 9, Issue 4, 2019, Pages 105-128]
  • Kardan, Behzad The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Kardan, Behzad Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Kardan (Ph.D), Behzad The role of behavioral tendencies (sentiment) of investors in valuation of the company [Volume 8, Issue 4, 2018, Pages 7-35]
  • Kardan (PH.D), Behzad Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse? [Volume 10, Issue 4, 2019, Pages 121-142]
  • Kargozar, Abolfazl The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Karimi, Farzad Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Karimi, Javad Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Karimi, Mohammad Bagher Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Karimi, Zohreh Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • Karimipoor, Issa Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Karimipour, Farhad Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2012, Pages 141-160]
  • Kashanipoor, Mohammad The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2011, Pages 7-29]
  • Kashanipour (Ph.D), Mohammad Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Kashef, Aliakbar Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Kazemi, Hossein Designing a performance evaluation model for independent auditors based on supportive and non-supportive feedback [(Articles in Press)]
  • Kazemi, Iraj Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Kazemi, Javad Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing [Volume 2, Issue 5, 2011, Pages 127-147]
  • Kazemi, Seyed Pouria Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • Kazemi Noori, Sepideh Impact of Agency Costs on Investment-cash Flow Sensitivity [Volume 5, Issue 17, 2014, Pages 97-118]
  • Kazemi Olum, Mahdi Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Kazemnejad, Mostafa The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Keymasi, Farzane Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2019, Pages 37-69]
  • Khadivar, Ameneh University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • Khajavi, Shokrolah The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
  • Khajavi, Shokrollah Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Khajavi, Shokrollah Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 55-76]
  • Khajavi, Shokrollah Relationship between Disclosure Quality and Agency Costs of Companies listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 67-89]
  • Khajavi, Shokrollah Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [Volume 6, Issue 22, 2015, Pages 29-56]
  • Khajavi, Shokrollah Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 79-100]
  • Khajavi, Shokrollah The effect of the CEO's power on the narrative disclosure of financial reports with an emphasis on the role of earnings management and institutional investors [(Articles in Press)]
  • Khajavi (Ph.D), Shokrollah Managerial Ability, Financial Performance and Bankruptcy Risk [Volume 9, Issue 1, 2018, Pages 35-61]
  • Khalatbari, Hassan The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • Khalat Bari, Hassan The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Khaleghi, Morteza Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 6, Issue 22, 2015, Pages 7-28]
  • Khalifeh, Rasool Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Khalifeh Soltani, Seyed Ahmad The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2011, Pages 59-76]
  • Khalifeh Soltani (Ph.D), Seyyed Ahmad Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2019, Pages 37-69]
  • Khalifehsultani, Syed Ahmad Analysis of the scientific flow of researches related to accounting education in Scopus database [(Articles in Press)]
  • Khalife Soltani, Seyed Ahmad Moral Hazard and Earnings Management [Volume 7, Issue 24, 2016, Pages 67-90]
  • Khalili, Mehdi Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Khani, Abdollah Effects of Fraud-Triangle Decomposition on Sensitivity and Quality of Auditor’s Fraud Risk Assessment Based on Iranian Auditing Standard Number # 240 [Volume 11, Issue 3, 2020, Pages 167-194]
  • Khani, Abdullah Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Khani, Abdullah Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2016, Pages 77-98]
  • Khanmohamadi (Ph.D), Mohamadhamed Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Khatiri, Mohammad Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Khazaei, Mahdi Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Khazen, Atena Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
  • Kheradyar, Sina Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Khodadadi, Mohsen The Impact of ethical behavior on the organizational and professional identity of the auditor [(Articles in Press)]
  • Khodadadi, Vali The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Khodadadi, Vali Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Khodadadi, Vali Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2017, Pages 109-133]
  • Khodadadi, Vali The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • Khodamipour, Ahmad Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Khodamipour, Ahmad Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Khodamipour, Ahmad The Effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence [Volume 14, Issue 1, 2023, Pages 25-50]
  • Khodami Pour, Ahmad Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Khodami Pour, Ahmad The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2012, Pages 117-173]
  • Khodami Pour, Ahmad Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Khodamipour (Ph.D), Ahmad Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Khodamipour (Ph.D), Ahmad Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 103-129]
  • Khodamoradi, Mohammad Framework of Inductive Theme Process to Conceptualize and Appraisal the Occurrence of the Inertia Mechanism in Disclosing Bad News [Volume 14, Issue 2, 2023, Pages 147-178]
  • Khodarahmi, Behrouz Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • Khoramin, Manochehr Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Khorram, Esmaeil The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Khorrami, Dariush Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2017, Pages 159-182]
  • Khosravi Farsani, Zeinab Providing a Model for Developing the Motivation of Public Sector Accountants [Volume 14, Issue 3, 2023, Pages 143-160]
  • Khosravipour, Negar Structure of Banks' Balance Sheet and Systemic Risk of Banking Network [Volume 11, Issue 3, 2020, Pages 195-225]
  • Khosravipour, Negar Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • Khotanlou, Mohsen A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Kia, Mahmoud Designing a performance evaluation model for independent auditors based on supportive and non-supportive feedback [(Articles in Press)]
  • Kiamehr, Mohammd Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 79-100]
  • Kiani (Ph.D), Gholamhosein Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Kian (Ph.D), Alireza Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Kohbor, Mohammad Amin Evaluating the Dialectical Drivers of the Client's Social Identity Referral to the Auditor in Reducing the Effectiveness of Auditing Profession Negotiation [Volume 14, Issue 2, 2023, Pages 117-145]
  • Koohi, Hassan The Impact of Social Responsibility Performance on Financial Turmoil over the Firm’s Life Cycle Using the Directional Distance Function [Volume 13, Issue 2, 2022, Pages 171-194]
  • Koohkan, Farhad Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]
  • Koolivand, Zohreh Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [Volume 12, Issue 1, 2021, Pages 159-172]
  • Kordestani, Gholamreza Capital Structure: The Emprical Investigation of Market Timing Theory [Volume 3, Issue 9, 2012, Pages 123-142]
  • Kordestani, Gholamreza Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2016, Pages 33-53]
  • Kordestani, Gholamreza Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Kordestani, Gholamreza A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]
  • Kordestani, Gholamreza Investigating the time delay in dividend payment and its related factors in the Iranian stock market [(Articles in Press)]
  • Kordestani, Golamreza Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Kordestani (Ph.D), Gholamreza The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]

L

  • Lari Dashtbayaz, Mahmmod The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Lari Dashtbayaz, Mahmoud Transformational Leadership of Audit Managers and Supervisors on the Quality of Team Interactions of Independent Auditors [Volume 14, Issue 4, 2023, Pages 31-51]
  • Lashgari, Zahra Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • Lotfi (Ph.D), Mohsen Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2019, Pages 1-36]

M

  • Maddahali, Ali The Impact of Management Accounting Network and Strategic Emotions of Management Accountants on Strategic Management with Emphasis on the Modifying Role of Organizational Culture and Information Systems [(Articles in Press)]
  • Madine, Sayyed Mohsen Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Madineh, Sayed Mohsen The Effect of Religious Beliefs on Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement: With the Approach of Levels of Religiosity from the Perspective of Islam [Volume 14, Issue 4, 2023, Pages 111-132]
  • Maghsodpour, Salahaldin Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Maham, Keyhan Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Mahdavi, Ahmad Scenario Assessment of Accrual Accounting Implementation Challenges: Legitimacy Sustainability Perspectives in the Public Sector [Volume 14, Issue 4, 2023, Pages 81-109]
  • Mahdavi, Gholamhossein Ethical Decision-Making Approaches of Companies’ Financial Managers [Volume 1, Issue 2, 2012, Pages 33-53]
  • Mahdavi, Gholamhossein Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 7-31]
  • Mahdavi, Gholamhossein Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Mahdavi, Gholamhossein The Perspective of Faculty Members of Iranian State Universities about the Influential Factors on Effectiveness of Accounting Teaching [Volume 14, Issue 1, 2023, Pages 93-118]
  • Mahdavi, GholamHossein Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Mahdavi, Gholam Hossian Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • Mahdavi (Ph.D), Gholamhossein The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2018, Pages 65-92]
  • Mahdavi (Ph.D), Gholamhossein Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]
  • Mahmoodi, Ali Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
  • Mahmoud Abadi, Hamid Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Mahmoudi, Mohammad Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Mahroomi, Ramin Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2018, Pages 93-118]
  • Maleki, Mohadesseh Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Malekian, Esfandiar Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • Malekian Kallebasti, Esfandiar Investigating the Impact of Information Voluntary Disclosure on the Relationship between Tax Aggressiveness and Information Asymmetry [Volume 12, Issue 2, 2021, Pages 49-65]
  • Malekian Kallehbasti, Esfandiar Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2016, Pages 55-75]
  • Malekian (Ph.D), Esfandyar Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Maleki Nejad, Amaneh Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2011, Pages 99-115]
  • Malekinia, Rahimeh Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Mamashli, Reza The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Mansourfar, Gholamreza Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Mansourfar, Gholamreza Business Focus vs Diversification: Impact on Cash Conversion Cycle [(Articles in Press)]
  • Mansourfar (Ph.D), Gholamreza Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Mansouri, Atena Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Mansouri, Kefsan The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Mansouri, Morteza The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Mansouri (Ph.D), Fardin The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2018, Pages 141-159]
  • Manteghi, Khosro A Model for Identifying Physical Notes and Documents Suspected of Fraud: Based on Their Appearance [Volume 12, Issue 3, 2021, Pages 129-146]
  • Manzari tavakoli, Hamed Examining the effect of state ownership on the relationship between labor protection and labor investment efficiency [(Articles in Press)]
  • Marasi, Roohollah The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
  • Marfou, Mohammad A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Mashayekh, Shahnaz The Impact of Liquidity and Investment Opportunity on Investment Decisions Moderated by Financial Constraints [Volume 13, Issue 1, 2022, Pages 83-96]
  • Mashayekhi, Bita Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Mashayekhi, Bita Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Mashayekhi, Bita Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • Mashaykhi, Bita Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Masihabadi, Abolghasem Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Masihabadi, Abolghasem Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]
  • Masoumi, Javad Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Masoumi Bilandi, Zahra Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Masoumi Bilondi, Zahra Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Massihabadi (Ph.D), Abolghasem Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2018, Pages 161-190]
  • Masumi Bilandy, Zahra Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry [Volume 9, Issue 4, 2019, Pages 129-151]
  • Matinfard, Mehran Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Matinfard, Mehran Experimental Test of Cash Flow Classification shifting: Evidence from Initial Public Offerings in Tehran Stock Exchange [Volume 14, Issue 2, 2023, Pages 53-76]
  • Matoufi, Alireza Investigating the Effects of Mental Well-Being and Financial Transparency on the Willingness to Invest in Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2021, Pages 169-189]
  • Matoufi, Alireza Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Mazaheri, Esmaeil Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Mehrabanpour (Ph.D), Mohamadreza Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2018, Pages 119-139]
  • Mehran, Sasan Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2013, Pages 31-55]
  • Mehrani, Kaveh Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2012, Pages 69-98]
  • Mehrani, Kaveh Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Mehrani, Kaveh Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Mehrani, Sasan Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • Mehrani, Sasan Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Mehrani, Sasan Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • Mehrani (Ph.D), Kaveh Impact of Corporate Governance and Earning Management on Liquidity in Companies in the Tehran Stock Exchange [Volume 8, Issue 1, 2017, Pages 7-27]
  • Mehrani (Ph.D), Sasan Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Mehrani (Ph.D), Sasan Impacts of Conditional Conservatism on Labor Investment Efficiency [Volume 10, Issue 2, 2019, Pages 137-156]
  • Mehrazeen, Alireza Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Mehrazin, Aliraza Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]
  • Mehrnasab, Milad Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Mehtari, Zeynab Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • Mennati, Vahid Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
  • Minab, Maryam Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Mirnourollahi, Seyedeh Zahra Examining the credit rating model of companies focusing on management factors [(Articles in Press)]
  • Mirzabayati, Mahdi Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Mobaraki, Akram Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach [(Articles in Press)]
  • Mohamadi Molgharani, Ataollah The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Mohammadi, Ali Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
  • Mohammadi, Amir Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Mohammadi, Mansour Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2018, Pages 119-139]
  • Mohammadi, Mehdi The Effect of Financial Reporting Readability on the Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in ‌Divergence of Investors' Opinions [(Articles in Press)]
  • Mohammadi, Shapoor The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Mohammadi Sedaran, Sara The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
  • MohammadRezaei, Fakhroddin Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • MohammadRezaei, Fakhroddin Clint Firms’ Rejection by Auditors: The Effect of Client Firms’ Financial Position and Auditors’ and Client Firms’ Reputation [Volume 14, Issue 3, 2023, Pages 21-38]
  • Mohammady, Ali Audit Fees and Non-Compliance with Anti-Money Laundering Law [Volume 10, Issue 4, 2019, Pages 63-88]
  • Mohebkhah, Mohammad Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Mohhamadzadeh, Mohammad Bagher Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Mohseni, Abdoreza A Model to Identify the Impact of Behavioral Biases and Financial Literacy and Their Role on Investor Decision Making (Based on Grounded Theory) [Volume 14, Issue 4, 2023, Pages 159-179]
  • Mohseni, Seyed Ahmmad Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Mohseni Maleki, Bahram Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2013, Pages 7-29]
  • Mohsenzadeh, Maryam The Impact of ethical behavior on the organizational and professional identity of the auditor [(Articles in Press)]
  • Mohtadi (Ph.D), Azam Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
  • Mojtahedzadeh, Vida Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Mojtahed Zadeh, Vida Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2012, Pages 27-46]
  • Molanazari, Mahnaz The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2011, Pages 59-76]
  • Molanazari, Mahnaz Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Molanazari, Mahnaze Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
  • Molanzari, Mahnaze Managerial Overconfidence and Accounting Conservatism [Volume 5, Issue 16, 2014, Pages 55-79]
  • MollaImeny, Vahid Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse? [Volume 10, Issue 4, 2019, Pages 121-142]
  • Mollanazari, Mahnaz University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • Momtazian, Alireza Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2016, Pages 7-32]
  • Monfared Maharlouie, Mohammad Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2012, Pages 7-25]
  • Monfared Maharluei, Mohammad Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Montazer Hojat, Amir Hossein Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Montazer Hojat (Ph.D), Amir Hosein The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Montazer Hojat (Ph.D), Amir Hosein Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Moradi, Javad The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • Moradi, Mahdi Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2015, Pages 51-73]
  • Moradi, Mohammad Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2013, Pages 31-55]
  • Moradi, Mohammad Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2015, Pages 121-139]
  • Moradi, Mohammad The Effect of Manager’s Risk Attitude and Expectations on Fraudulent Financial Reporting: Evidence from Game Theory [Volume 14, Issue 2, 2023, Pages 1-23]
  • Moradi Joz, Mohsen Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Moradi Par, Fatemeh Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Mordoui, Somayeh Sustainable Intellectual Capital Reporting Framework and Evaluation of Key Axes in Context of Capital Market Companies [(Articles in Press)]
  • Morshedzadeh Bafghi, Mahnaz Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2015, Pages 7-26]
  • Mortazavi, Seyyed Morteza Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • Mosajed Mousavi, Mir Sajjad Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Mosallanejad, ُShiva Clint Firms’ Rejection by Auditors: The Effect of Client Firms’ Financial Position and Auditors’ and Client Firms’ Reputation [Volume 14, Issue 3, 2023, Pages 21-38]
  • Moshashaei, Seyed Mohammad Related Party Transactions and Audit Risk: Does Regulations on Related Party Transaction Disclosure Matter? [(Articles in Press)]
  • Motamedi Fazel, Majid Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2012, Pages 9-32]
  • Mousavi, Seyed Sepehr Investigating the time delay in dividend payment and its related factors in the Iranian stock market [(Articles in Press)]
  • Mousavi Gouki, S. Ali Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Mousavi Motahar, Seyed Sajad The Impact of Implementing International Financial Reporting Standards on the Statement of Financial Position in Iran [Volume 13, Issue 3, 2022, Pages 21-44]
  • Mousavi Shiri, Mahmoud The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Mousavi Shiri, Seyyed Mahmoud Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2015, Pages 95-120]

N

  • Naderi, Maryam Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Nadi, Zeinab Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • Naeimi, Abootaleb A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Naghdi, Sajad Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Naghdi, Sajad Forecasting EPS o with Hybrid Genetic algorithm, particle swarm optimization and Neural networks [Volume 8, Issue 3, 2017, Pages 7-34]
  • Naghdi, Sajad Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Naghdi (Ph.D), Sajad Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Najafi, Zahra Relationship between Disclosure Quality and Agency Costs of Companies listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 67-89]
  • Namaki, Ali Providing a Framework for Developing an Optimal Model of Financial Reporting of Pension Funds in Iran [Volume 14, Issue 2, 2023, Pages 179-200]
  • Namazi, Mohammad Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2012, Pages 7-25]
  • Namazi, Mohammad Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Namazi, Mohammad Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2017, Pages 7-33]
  • Namazi, Mohammad Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
  • Namazi, Mohammad Implementation of Performance Focused Activity Based Costing System via Fuzzy Logic Approach in Long Term Construction Contracts [(Articles in Press)]
  • Namazi, Navid Reza Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
  • Namaz i(Ph.D, ICPA, CMA), Mohammad Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Nargesi, Masud Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Narrei (Ph.D), Benyamin Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Nasiri, Mahmood Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Nasiri, Mahmoud Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Nasiri, Saeed The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • Nasiri, Saeid Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Nasiri, Saeid Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Nasiri, Seyedeh Zahra Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2019, Pages 71-103]
  • Nasiri Farvazi, Alireza Impact of Corporate Governance and Earning Management on Liquidity in Companies in the Tehran Stock Exchange [Volume 8, Issue 1, 2017, Pages 7-27]
  • Nasiri Farvazi, Alireza Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • Nasirzadeh, Farzaneh Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Nasrollahi, Zahra Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange [Volume 1, Issue 3, 2011, Pages 117-138]
  • Nassirzadeh, Farzaneh Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2012, Pages 141-160]
  • Nassirzadeh, Farzaneh Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Nassirzadeh, Farzaneh The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Nassirzadeh, Farzaneh Earnings Management and Managers' Disclosure Tone Inconsistency: The Moderating Role of Manager Myopia [Volume 14, Issue 2, 2023, Pages 101-115]
  • Nassirzadeh (Ph.D), Farzaneh Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Nazari, Hirad Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Nazari, Mohammad Sajjad Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Nazaripour, Mohammad Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2017, Pages 135-158]
  • Nazaripour, Mohammad Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Nazaripour (Ph.D), Mohammad Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [(Articles in Press)]
  • Nazemi, Amin Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
  • Nazemi Ardakani, Mahdi The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Nazemi Ardakani, Mahdi The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
  • Nazemi Ardkani, Mehdi The Impact of Deviation from Optimum Level of Cash Holding on Future Accumulated Abnormal Stock Returns [Volume 7, Issue 24, 2016, Pages 137-154]
  • Nazemi (Ph.D), Amin Analysis of Ownership Network in the Iranian Stock Markets [Volume 9, Issue 3, 2018, Pages 115-144]
  • Neamatollahi, Zaeime Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2013, Pages 133-160]
  • Neitas, Dornaz Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2012, Pages 27-46]
  • Nejat, Peyman Implementation of Performance Focused Activity Based Costing System via Fuzzy Logic Approach in Long Term Construction Contracts [(Articles in Press)]
  • Nemati, Meysam The Relationship between Institutional Ownership Stability and Earnings Management in terms of Corporate Financial Leverage [Volume 12, Issue 4, 2021, Pages 155-177]
  • Nematikoshteli, Reza The Effect of Learning Styles on the Auditor's Performance with the Approach of Mediator Skills Multidimensional Model [Volume 13, Issue 4, 2022, Pages 143-160]
  • Nikbakht, Mohammad Reza A Model of Effective Factors in Financial Restatements in Iran [Volume 3, Issue 9, 2012, Pages 167-194]
  • Nikbakht, Mohammdreza Providing a Framework for Developing an Optimal Model of Financial Reporting of Pension Funds in Iran [Volume 14, Issue 2, 2023, Pages 179-200]
  • Nikbakht (Ph.D), Mohammad Reza Investigating the Impacts of Concentration on Customer upon Capital Structure and Debt Maturity [Volume 10, Issue 1, 2019, Pages 39-65]
  • Nikkar, Javad Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Nik Kar, Javad The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
  • Nikomaram, Hashem The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
  • Nikoomaram, Hashem The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Nikoomaram, Hashem The Moderating Role of Power Distance Orientation, Ego Strength, and Locus of Control on the Relationship between Ethical Pressure and Ethical Beliefs in the Accounting Profession [Volume 14, Issue 4, 2023, Pages 1-30]
  • Nikoomaram (Ph.D), Hashem Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Nikoumaram (Ph.D), Hashem Investigate the audit fee stickiness and the impact of tax risk on it [Volume 8, Issue 3, 2017, Pages 167-201]
  • Nobakht, Maryam The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
  • Nobakht, Younes The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
  • Nobakht, Younes Critical Analysis of the Publication Process of Articles in the Accounting on the Consequences of the COVID-19 Pandemic in Iran: A bibliometric Analysis [(Articles in Press)]
  • Nokhbeh Fallah, Afshin Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [(Articles in Press)]
  • Noravesh, Iraj The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Noroozi, Mohammad Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Norouzi, Mohammad Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [Volume 11, Issue 1, 2020, Pages 35-59]
  • Norouzi (Ph.D), Mohammad Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Noruzi, Mohammad Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Nourani, Hossein Investigating The Effect of Deviation from Leverage to The Mean on Additional Returns of Profit Acceleration and Momentum Strategies [Volume 14, Issue 1, 2023, Pages 215-231]
  • Nourani, Hossein The Effect of Conservative Financial Reporting on the Relationship between Environmental Uncertainty and Accrual Anomaly [Volume 15, Issue 1, 2024, Pages 25-46]
  • Nourbakhsh Hosseini, Zeinab Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]

O

  • Ola, MohammadReza Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Oradi, Javad Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Oshani, Mohammad Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms [Volume 13, Issue 2, 2022, Pages 83-104]

P

  • Pahlavan, Hadi Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management [Volume 9, Issue 3, 2018, Pages 65-87]
  • Pakizeh, Kamran Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Pakmaram, Asgar Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Pakmaram, Asgar The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
  • Pakmaram, Asgar Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [(Articles in Press)]
  • Panahi, Mehdie The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Parsaei, Mona Clint Firms’ Rejection by Auditors: The Effect of Client Firms’ Financial Position and Auditors’ and Client Firms’ Reputation [Volume 14, Issue 3, 2023, Pages 21-38]
  • Parvaei, Akbar Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Paryad, Ahmad Investigate the Effect of Board Characteristics on the Relationship between Ownership Structure and Classification Shifting [Volume 13, Issue 1, 2022, Pages 167-184]
  • Pifeh, Ahmad Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Pirdavari, Tannaz Capital Structure: The Emprical Investigation of Market Timing Theory [Volume 3, Issue 9, 2012, Pages 123-142]
  • Piri, Parviz Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges [Volume 5, Issue 19, 2015, Pages 75-94]
  • Poorzamani, Zahra Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity [Volume 5, Issue 17, 2014, Pages 77-95]
  • Pouraghajan, Abass Ali Scenario Assessment of Accrual Accounting Implementation Challenges: Legitimacy Sustainability Perspectives in the Public Sector [Volume 14, Issue 4, 2023, Pages 81-109]
  • Pourasad, Saeed Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]
  • Pourheidari, Omid An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2012, Pages 121-142]
  • Pourheidari, Omid Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Pourheidari, Omid Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Pourheidari, Omid The Effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence [Volume 14, Issue 1, 2023, Pages 25-50]
  • Pourheydari, Omid Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2011, Pages 77-97]
  • Pouryousof, Azam Earnings Management and Managers' Disclosure Tone Inconsistency: The Moderating Role of Manager Myopia [Volume 14, Issue 2, 2023, Pages 101-115]
  • Pourzamani (Ph.D), Zahra Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Puryousof, Azam The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]

Q

  • Qaderi, Bahman Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]

R

  • Raee, Reza Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Raeesi Vanani, iman Predicting financial distress of companies using textual information of Board of Director's Reports [(Articles in Press)]
  • Raeisi, Leila Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Rafiee, Afsaneh A Model of Effective Factors in Financial Restatements in Iran [Volume 3, Issue 9, 2012, Pages 167-194]
  • Rafiee, Afsaneh Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Rahimi, Alireza Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]
  • Rahimi, Alireza Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Rahimi, Elham Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2016, Pages 125-146]
  • Rahimian, Nazamoddin Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]
  • Rahimpour, Mohammad Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Rahimpour, Mohammad The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Rahimpour, Mohammad Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Rahmani, Ali Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]
  • Rahmani, Ali Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2012, Pages 9-32]
  • Rahmani, Ali Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Rahmani, Ali Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Rahmani, Ali The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • Rahmani, Ali The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
  • Rahmani, Ali The Impact of Implementing International Financial Reporting Standards on the Statement of Financial Position in Iran [Volume 13, Issue 3, 2022, Pages 21-44]
  • Rahnama, Maryam Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2019, Pages 37-69]
  • Rahnamay Roodposhti, Fraydoon The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Rahnamay Roodposhti (Ph.D), Freydoon Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Rahrovi Dastjerdi, Alireza Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Rahrovi Dastjerdi, Alireza The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Rahrovi Dastjerdi, Alireza Accounting Asset Informativeness According to Innate and Discretionary Factors: The effect of Standards Implementation Quality and Fundamental Factors [(Articles in Press)]
  • Rajabbeyki, Mohammad Ali Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2018, Pages 119-139]
  • Rajabdorri, Hossein Investigating the Effects of Audit Committee Quality on Cash Holdings Level [Volume 8, Issue 2, 2017, Pages 63-83]
  • Rajabdorri, Hossein Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Rajabi, Roohollah The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Ramezan Ahmadi, Mohammad Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Ramezan Ahmadi, Mohammad Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Ramezani, Javad Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
  • Ramezani, Masoume Study of Relationship between Costs Behavior and Changes in Bonus for Directors [Volume 7, Issue 24, 2016, Pages 41-65]
  • Ramezanian, Maryam The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2011, Pages 31-58]
  • Ramsheh, Manijeh Managerial Overconfidence and Accounting Conservatism [Volume 5, Issue 16, 2014, Pages 55-79]
  • Rasaiian, Amir Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Rashidi (Ph.D), Mohsen Dividend Smoothing Based on Financial Flexibility and Capital Structure Adjustment [Volume 11, Issue 1, 2020, Pages 85-112]
  • Rasoulkhani, Mohammad Bagher Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Rastegari, Amirhossein The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • Rastegari, Najmeh Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Rastegarmoghadam, Hiva Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]
  • Rezaei, Faramarz The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2013, Pages 85-104]
  • Rezaei, Gholamreza Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Rezaei, Nader The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
  • Rezaei Namavar, Hossein Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [Volume 11, Issue 1, 2020, Pages 61-83]
  • Rezaei Pitenoei, Yasser The impact of financial expertise of Audit committee on the Companies Information Environment [Volume 8, Issue 3, 2017, Pages 81-112]
  • Rezaei Pitenoei, Yasser Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • Rezaei pitenoei (Ph.D), Yasser Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory [Volume 9, Issue 2, 2018, Pages 191-218]
  • Rezaei pitenoei (Ph.D), Yasser The Impact of ethical behavior on the organizational and professional identity of the auditor [(Articles in Press)]
  • Rezaei Pitenoei (Ph.D), Yasser Business Group Affiliation and Corporate Sustainability Reporting [Volume 10, Issue 3, 2019, Pages 169-197]
  • Rezaeyan, Ramezan Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
  • Rezaie, Shoaib A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]
  • Rezazadeh, Hamed Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Rezazadeh, javad A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • Rezazadeh, javad Designing a performance evaluation model for independent auditors based on supportive and non-supportive feedback [(Articles in Press)]
  • Rezazadeh, Javad Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Rezazadeh, Javad Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Rezazadeh (Ph.D), Javad Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Rhimkhani, Mohammad Bagher Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2016, Pages 33-53]
  • Rostami, Vahab Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
  • Rostaminia, Reza A Model of Dysfunctional Audit Behavior [Volume 13, Issue 4, 2022, Pages 91-115]
  • Rouhi, Mohammad Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Royaee (Ph.D), Ramezanali Investigate the audit fee stickiness and the impact of tax risk on it [Volume 8, Issue 3, 2017, Pages 167-201]

S

  • Saber, Amir Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2017, Pages 35-62]
  • Sabermahani, Masoumeh Investigating the Impacts of Concentration on Customer upon Capital Structure and Debt Maturity [Volume 10, Issue 1, 2019, Pages 39-65]
  • Saboori, Mostafa Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Sabzali, Negin Development of Autopoietic Theory on the Effect of Content Dimensions of Corporate Structure on the Development of Integrated Reporting Financial Paradigm [Volume 14, Issue 1, 2023, Pages 171-189]
  • Sabzalipour, Farshad Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2013, Pages 181-201]
  • Sadeghi, Masoud Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Sadeghi Yakhdani, Ghazal Analyzing the Effect of Voluntary Disclosure of Information on the Implied Stock Risk Premium in Each Period of the Capital Market Cycle [Volume 13, Issue 3, 2022, Pages 113-135]
  • Sadeghzadeh Maharlui, Mohammad Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Sadidi, Mehdi Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Sadraei, Ghazal Sadat Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Saeedi, Parviz Investigating the Effects of Mental Well-Being and Financial Transparency on the Willingness to Invest in Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2021, Pages 169-189]
  • Saei, Mohammad Javad Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Saeidi Goraghani, Moslem The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2018, Pages 141-159]
  • Saey, Mohamadjavad The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • Safari, Pari Effect of Information Asymmetric on Performance in Business Groups [Volume 6, Issue 21, 2015, Pages 113-131]
  • Safari, Zahra Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • Safari Gerayli, Mehdi Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
  • Safari Gerayli, Mehdi Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Safari Gerayli (Ph.D), Mehdi Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory [Volume 9, Issue 2, 2018, Pages 191-218]
  • Safari Gerayli (Ph.D), Mehdi Business Group Affiliation and Corporate Sustainability Reporting [Volume 10, Issue 3, 2019, Pages 169-197]
  • Safarzadeh, Mohamad Hossein A Review of Releaton between Professional Skepticism, Client-Specific Experiences, and Audit Judgments [Volume 13, Issue 1, 2022, Pages 59-82]
  • Safarzadeh, Mohammad Hosein Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2012, Pages 69-98]
  • Safarzadeh, Mohammad Hosein Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Safarzadeh, Mohammad Hossein The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
  • Safarzadeh, Mohammad Hossein Research Misconduct and Its Determinants in Accounting Research Environment [Volume 6, Issue 23, 2016, Pages 99-124]
  • Safarzadeh, Mohammad Hossein The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
  • Safarzadeh (Ph.D), Mohammad Hossein The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2018, Pages 37-64]
  • Safarzadeh (Ph.D), Mohammad Hossein Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [Volume 11, Issue 1, 2020, Pages 61-83]
  • Saffari Mohammad Abadi, Hasan The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
  • Safikhani, Reza Value of One Rials Cash Held by the Company from a Shareholder’s Perspective [Volume 9, Issue 2, 2018, Pages 35-66]
  • Safikhani, Reza A Review of Releaton between Professional Skepticism, Client-Specific Experiences, and Audit Judgments [Volume 13, Issue 1, 2022, Pages 59-82]
  • Safipour Afshar, Mojtaba Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Safipour Afshar, Mojteba Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Saghafi, Ali Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Saghafi, Ali Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2012, Pages 9-32]
  • Saghafi, Ali Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Saghafi (Ph.D), Ali Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
  • Sajadi, Seyed Hosein Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Sajadi, Seyed Hossein Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions. [Volume 3, Issue 8, 2012, Pages 7-30]
  • Sajadi (Ph.D), Hossein Value of One Rials Cash Held by the Company from a Shareholder’s Perspective [Volume 9, Issue 2, 2018, Pages 35-66]
  • Sajjadi, Zanyar Investigate the Effect of Board Characteristics on the Relationship between Ownership Structure and Classification Shifting [Volume 13, Issue 1, 2022, Pages 167-184]
  • Sajjadi, Zanyar Large Shareholder Portfolio Diversification, Intra-Industry Connectedness, and Information Asymmetry and Moderation Effect of Competition and Board Independence [Volume 14, Issue 1, 2023, Pages 71-91]
  • Sajjadi nasab, Hossein Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • Sakeni, Mohammad Effects of Fraud-Triangle Decomposition on Sensitivity and Quality of Auditor’s Fraud Risk Assessment Based on Iranian Auditing Standard Number # 240 [Volume 11, Issue 3, 2020, Pages 167-194]
  • Sakiyani, Amin Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Salari Forg, Zeinab Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Salari Kiskani, Fatemeh Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Salehi, Alah Karam Framework of Inductive Theme Process to Conceptualize and Appraisal the Occurrence of the Inertia Mechanism in Disclosing Bad News [Volume 14, Issue 2, 2023, Pages 147-178]
  • Salehi, Mahdi Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2015, Pages 95-120]
  • Salehi, Mahdi Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Salehi, Mahdi The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • Salehi, Mehdi Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Salehi, Nazanin Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Salehihaggi, Nahid Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
  • Salehzadeh, Bistoon Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Salimi, Mohamadjavad Predicting financial distress of companies using textual information of Board of Director's Reports [(Articles in Press)]
  • Samadi, Saeed Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Sami, Siamak Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • Samie, Fateme Impacts of Conditional Conservatism on Labor Investment Efficiency [Volume 10, Issue 2, 2019, Pages 137-156]
  • Sarchami, Mohammad Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2018, Pages 161-190]
  • Sarmadinia, Abdolmajid The Perspective of Faculty Members of Iranian State Universities about the Influential Factors on Effectiveness of Accounting Teaching [Volume 14, Issue 1, 2023, Pages 93-118]
  • Sarvestani, Amir The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2018, Pages 65-92]
  • Sayadisomar, Ali Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Seddighi, Roohalah The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
  • Sedighi Khavidak, Farideh Providing a Framework for Developing an Optimal Model of Financial Reporting of Pension Funds in Iran [Volume 14, Issue 2, 2023, Pages 179-200]
  • Sepahi, Fahime The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Sepasi, Sahar Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2017, Pages 63-82]
  • Sepasi, Sahar A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • Sepasi (Ph.D), Sahar Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Sepasi (Ph.D), Sahar New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Setayesh, Mohammad Hossein Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Setayesh, Mohammad Hossein Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • Setayesh, Mohammad Hossein The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Setayesh, Mohammad Hossein Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2016, Pages 7-32]
  • Setayesh, Mohammad Hossein Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Seyed Hosseini, Seyed Mostafa Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Seyedi, Fatemeh Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Seyed Karim Ghaderzadeh, Seyed Karim Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • Seyfi Ghobadi, Hossein Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Seyyedi, Seyyed Jalal Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Shahalizadeh, Ramin The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Shahbazi, Mansooreh The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Shahrabi Farahani, Moslem Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2017, Pages 63-82]
  • Shahraki, Mehnoosh The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Shahrokhi, Seyedeh Smaneh Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Shahsavari, Maesomeh Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2015, Pages 27-50]
  • Shahsavari, Masoumeh Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Shakeri, Abdorreza Structure of Banks' Balance Sheet and Systemic Risk of Banking Network [Volume 11, Issue 3, 2020, Pages 195-225]
  • Shakibamehr, Ahmad The Integration of current and emerging technologies in accounting education: content analysis of reports of accounting professional bodies [(Articles in Press)]
  • Shakori nasab, Hossein The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • Shamirzaei Jeshvaghani, Naser The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2012, Pages 47-67]
  • Shamsaddini, Kazem The Relationship between Institutional Ownership Stability and Earnings Management in terms of Corporate Financial Leverage [Volume 12, Issue 4, 2021, Pages 155-177]
  • Shamsaddini, Kazem Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Shamsadini (Ph.D), Kazem Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Shamsoddini, Mostafa The Effect of Conservative Financial Reporting on the Relationship between Environmental Uncertainty and Accrual Anomaly [Volume 15, Issue 1, 2024, Pages 25-46]
  • Sheikhi Garjan, Mina The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Shekarkhah, Javad A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • Shekarkhah, Javad Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds [(Articles in Press)]
  • Sheri Anaghiz (Ph.D), Saber Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Sheybani Tezerji, Abbas The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2011, Pages 139-159]
  • Sheybani Tezerji, Abbas Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 103-129]
  • Shiri, Nematollah The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Shirzadi, Yasser Experimental Test of Cash Flow Classification shifting: Evidence from Initial Public Offerings in Tehran Stock Exchange [Volume 14, Issue 2, 2023, Pages 53-76]
  • Shohrati, Ali The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2015, Pages 141-162]
  • Shokouhi Zadeh, Mahmoud Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Shoorvarzy, Mohammadreza Evaluating the Dialectical Drivers of the Client's Social Identity Referral to the Auditor in Reducing the Effectiveness of Auditing Profession Negotiation [Volume 14, Issue 2, 2023, Pages 117-145]
  • Shourvarzi, Mohammad Reza Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]
  • Sinaei, Hasan Ali Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2013, Pages 105-132]
  • Soheilyfar, Fateme Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Soheilyfar, Fatemeh Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Sohrabi, Hosseinali Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Soleimani Amiri (Ph.D), GholamReza Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry [Volume 9, Issue 4, 2019, Pages 129-151]
  • Soleimani Fard, Malihe Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]
  • Soleimany, Gholamreza Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2012, Pages 139-160]
  • Soleimany Amiri, Gholamreza The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2013, Pages 57-83]
  • Soleimany Amiri, Gholamreza Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
  • Soleymani, Hamid Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2015, Pages 95-120]
  • Soleymani Amiri, Gholamreza Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]
  • Soltani, Asghar Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Soroushyar, Afsaneh Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Sotoudeh, Masoud The Effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence [Volume 14, Issue 1, 2023, Pages 25-50]
  • Soukhakyan, Iman Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]

T

  • Tabatabaeian, Maryam Sadat Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry [Volume 9, Issue 4, 2019, Pages 129-151]
  • Tabibi Rad, Vahideh Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Taebi Noghondari, Ali Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Taebi Noghondari, Ali Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Taebi Noghondari, Amir Hosein Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Taebi Noghondari (Ph.D), Amirhossein Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Taebi Noghondari (Ph.D), Amirhossein Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Taftiyan (Ph.D), Akram Relationship between Information Disclosure with the Stock Price Synchronicity and Crash Risk of Falling Stock Prices within Simultaneous Equations System [Volume 10, Issue 1, 2019, Pages 169-194]
  • Tagavi fard, Seyed Mohammad Taghi A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Taghavifard, Mohammad Taghi Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Taghizadeh, reza Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Taghizadeh Khanqa, Vahid The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Taghizadeh Khanqah, Vahid Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [Volume 9, Issue 1, 2018, Pages 63-90]
  • Taghizadeh Khanqah, Vahid Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Taghizadeh (Ph.D), Reza Analysis of Ownership Network in the Iranian Stock Markets [Volume 9, Issue 3, 2018, Pages 115-144]
  • Taheri Abed (Ph.D), Reza Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2019, Pages 185-215]
  • Tahriri, Arash Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Tahriri, Arash Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Tahriri, Arash The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
  • Tahriri (Ph.D), Arash Audit Fees and Non-Compliance with Anti-Money Laundering Law [Volume 10, Issue 4, 2019, Pages 63-88]
  • Taiebi, Jamileh Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2016, Pages 77-98]
  • Taki, Abdollah The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
  • Talebi, Mina The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2012, Pages 117-173]
  • Talebnia, Ghodratolah A Model of Dysfunctional Audit Behavior [Volume 13, Issue 4, 2022, Pages 91-115]
  • Talebnia, Qodratollah A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Talebnia (Ph.D), Ghodratollah Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
  • Talebnya, Ghodratollah Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity [Volume 5, Issue 17, 2014, Pages 77-95]
  • Talkhabi, Fateme Investigate the audit fee stickiness and the impact of tax risk on it [Volume 8, Issue 3, 2017, Pages 167-201]
  • Tamiimi, Mohammad Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach [(Articles in Press)]
  • Tamjidi, Nima The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • Tarazoodar, Mitra A Model to Identify the Impact of Behavioral Biases and Financial Literacy and Their Role on Investor Decision Making (Based on Grounded Theory) [Volume 14, Issue 4, 2023, Pages 159-179]
  • Tarofi, Setareh Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Tasaddi Kari, Mohammad Javad Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Tashdidi, Elaheh New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Tayebi, Seyed Komail Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Tehrani, Reza Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2017, Pages 83-108]

V

  • Vadeei, Mohammad Hossein Effect of Information Asymmetric on Performance in Business Groups [Volume 6, Issue 21, 2015, Pages 113-131]
  • Vadeei (Ph.D), Mohammad Hossein The role of behavioral tendencies (sentiment) of investors in valuation of the company [Volume 8, Issue 4, 2018, Pages 7-35]
  • Vadiee, Mohammad Hossein Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2012, Pages 55-37]
  • Vadiee, Mohammad Hossein Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Vadiei, Mohammad Hossein Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Vadiei, Mohammad Hossein The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]
  • Vadiei Nowghabi, Mohammad Hossein Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Vadiei (Ph.D), Mohammad hosein Is Inventory Investment an Opportunity to Improve Performance, or a Challenge to Make It Worse? [Volume 10, Issue 4, 2019, Pages 121-142]
  • Vaez, Seyed Ali Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Vaez, Seyed Ali Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Vaez, Seyed Ali The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
  • Vaez (Ph.D), Sayed Ali The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Vaez (Ph.D), Sayed Ali Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Vaghfi, Hesam The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Vahedi, Shamsi Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • Vahedian, Reza The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2018, Pages 37-64]
  • Vahedpour, Mousa Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Vakilifard, Hamidreza The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
  • Vakilifard (Ph.D), Hamidreza Investigate the audit fee stickiness and the impact of tax risk on it [Volume 8, Issue 3, 2017, Pages 167-201]
  • Valiyan, Hasan Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
  • Valiyan, Hasan Development of Autopoietic Theory on the Effect of Content Dimensions of Corporate Structure on the Development of Integrated Reporting Financial Paradigm [Volume 14, Issue 1, 2023, Pages 171-189]
  • Valiyan, Hasan Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Vasegh Abadshapoori, Leila Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
  • Veisi, Sajjad Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2017, Pages 109-133]

W

  • Weysihesar, Soraya The effect of the CEO's power on the narrative disclosure of financial reports with an emphasis on the role of earnings management and institutional investors [(Articles in Press)]

Y

  • Yaballuei Khamesluei, Malek Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]
  • Yaghoobnezhad, Ahmad The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
  • Yarahmadi, Javid Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Yazdani, Ahmad Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Yazdani, Ayoub Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Yazdani, Shohreh Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Yazdani (Ph.D), Shohre Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Yazdie, Somayeh An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2012, Pages 121-142]
  • Yousefiasl Asl, Farzaneh Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
  • Yousefzadeh, Nasrin Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Yousefzadeh, Nasrin Impact of Working Capital Management on Firm Profitability in Business Cycles [Volume 6, Issue 23, 2016, Pages 147-171]
  • Yousefzadeh, Nasrin Conceptualization of Auditors' Experiences of Professional Skepticism: A Phenomenographic Study [(Articles in Press)]
  • Yousefzadeh, Zahra Business Focus vs Diversification: Impact on Cash Conversion Cycle [(Articles in Press)]

Z

  • Zabihi, Ali Scenario Assessment of Accrual Accounting Implementation Challenges: Legitimacy Sustainability Perspectives in the Public Sector [Volume 14, Issue 4, 2023, Pages 81-109]
  • Zafarzadeh, Somayeh University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • Zakizadeh, Zahra The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • Zalaghi, Hassan Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Zalaghi, Hassan The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Zalaghi (Ph.D), Hasan Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Zamani, Reza Transformational Leadership of Audit Managers and Supervisors on the Quality of Team Interactions of Independent Auditors [Volume 14, Issue 4, 2023, Pages 31-51]
  • Zamani Bakhtiyarvand, Mohammad Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Zangiabadi, Mostafa The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Zare, Iman The Effect of Religious Beliefs on Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement: With the Approach of Levels of Religiosity from the Perspective of Islam [Volume 14, Issue 4, 2023, Pages 111-132]
  • Zare, Maryam Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2016, Pages 7-32]
  • Zarea HossianAbadi, Hamid The Impact of Deviation from Optimum Level of Cash Holding on Future Accumulated Abnormal Stock Returns [Volume 7, Issue 24, 2016, Pages 137-154]
  • Zare Bahnamiri, Mohammad Javad Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • Zare Bahnamiri, Mohammad Javad Organizational Complexity and Audit Report Lag: Meta-Analysis [Volume 13, Issue 4, 2022, Pages 161-177]
  • Zarei, Batool A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Zeinali, Hadis Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Zeraatgari, Ramin Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Zeynali, Mehdi Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
  • ZolfagharArani, Mohammad Hossein The role of behavioral tendencies (sentiment) of investors in valuation of the company [Volume 8, Issue 4, 2018, Pages 7-35]
  • Zolfalizadeh, Mehrdad Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing [Volume 2, Issue 5, 2011, Pages 127-147]