Author Index

A

  • 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]
  • Aflatooni, Abbas Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • 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]
  • 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]
  • 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]
  • 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]

B

  • 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]
  • 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]
  • Baradaran Hassanzadeh, Rasoul A Model of Dysfunctional Audit Behavior [Volume 13, Issue 4, 2022, Pages 91-115]
  • 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]
  • Bolo, Ghasem A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]

D

  • Davari Seraji, Fatemeh A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • 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]

E

  • 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]

F

  • Faraji, Omid Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • 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]
  • 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]

G

  • Ghaemi, Mohammah Hossein Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • 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]
  • 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]

H

  • 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]
  • Hasankhani, Fatemeh Organizational Complexity and Audit Report Lag: Meta-Analysis [Volume 13, Issue 4, 2022, Pages 161-177]
  • 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]
  • Hejazi, Rezvan A Model of Dysfunctional Audit Behavior [Volume 13, Issue 4, 2022, Pages 91-115]
  • 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]

J

  • 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]

K

  • 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, Javad Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Khadivar, Ameneh University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • Khatiri, Mohammad Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • 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]
  • 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]
  • Kordestani, Gholamreza A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]

L

  • Lashgari, Zahra Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]

M

  • 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]
  • Maleki, Mohadesseh Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Mashayekh, Shahnaz The Impact of Liquidity and Investment Opportunity on Investment Decisions Moderated by Financial Constraints [Volume 13, Issue 1, 2022, Pages 83-96]
  • 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]
  • Mehrani, Sasan Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • MohammadRezaei, Fakhroddin Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Mollanazari, Mahnaz University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • 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]
  • 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]

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]
  • 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 Farvazi, Alireza Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • 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]
  • 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]
  • 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]
  • 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]

O

  • 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

  • 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]

R

  • Raeisi, Leila Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Rahimi, Alireza Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Rahimpour, Mohammad Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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, javad A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • Rostaminia, Reza A Model of Dysfunctional Audit Behavior [Volume 13, Issue 4, 2022, Pages 91-115]

S

  • 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]
  • Sadraei, Ghazal Sadat Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • 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]
  • Safarzadeh, Mohamad Hossein A Review of Releaton between Professional Skepticism, Client-Specific Experiences, and Audit Judgments [Volume 13, Issue 1, 2022, Pages 59-82]
  • 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]
  • 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]
  • Sami, Siamak Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • 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 A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • 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]
  • 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]
  • Shamsaddini, Kazem Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • 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]
  • 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]

T

  • 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, 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]
  • Tagavi fard, Seyed Mohammad Taghi A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • 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]
  • Talebnia, Ghodratolah A Model of Dysfunctional Audit Behavior [Volume 13, Issue 4, 2022, Pages 91-115]

V

  • 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]

Y

  • 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]

Z

  • Zafarzadeh, Somayeh University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • 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 Bahnamiri, Mohammad Javad Organizational Complexity and Audit Report Lag: Meta-Analysis [Volume 13, Issue 4, 2022, Pages 161-177]
  • 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]