Author Index

A

  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]

B

  • Babajanei, Jafar A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Badavar Nahandi, Younes Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • 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]
  • 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]
  • 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]
  • 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]
  • Behmanesh, Saied Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • 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]

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]
  • 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]
  • Daryae, AbbasAli Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]

E

  • 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]
  • Esmaeilpour, Hassan Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]

F

  • 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]
  • Forughi, Aref Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]

G

  • 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]
  • Ghaemi, Mohammad Hossein Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Ghasemi, Mozhdeh Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Golmohammadi Shuraki, Mojtaba Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]

H

  • Haghighat, Hamid Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • 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]
  • Hejazi, Rezvan Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • 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, 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]

I

  • 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]

J

  • 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]
  • Jorjor zadeh, Alireza Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]

K

  • Kardan, Behzad Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Karimipoor, Issa Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Kazemi, Iraj Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • 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]
  • Khodamipour, Ahmad Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Khosravipour, Negar Structure of Banks' Balance Sheet and Systemic Risk of Banking Network [Volume 11, Issue 3, 2020, Pages 195-225]
  • Kordestani, Gholamreza Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]

M

  • Maghsodpour, Salahaldin Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Mahdavi, Gholamhossein Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Marfou, Mohammad A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Masoumi Bilondi, Zahra Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Matinfard, Mehran Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Minab, Maryam Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • 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]
  • Molanazari, Mahnaz Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]

N

  • Naeimi, Abootaleb A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • 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]
  • Nasiri, Mahmoud Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Nasiri, Saeid Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Nazari, Hirad Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Nazaripour, Mohammad Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • 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]
  • 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]

O

  • Ola, MohammadReza Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]

P

  • 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]
  • Pourheidari, Omid Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]

R

  • Rahimi, Alireza Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]
  • Ramezan Ahmadi, Mohammad Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Rashidi (Ph.D), Mohsen Dividend Smoothing Based on Financial Flexibility and Capital Structure Adjustment [Volume 11, Issue 1, 2020, Pages 85-112]
  • Rastegari, Najmeh Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • 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]
  • 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]

S

  • 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]
  • 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]
  • 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]
  • 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]
  • Salari Kiskani, Fatemeh Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • 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]
  • Setayesh, Mohammad Hossein Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • 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]
  • 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]
  • Soheilyfar, Fatemeh Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • 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]
  • Soukhakyan, Iman Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]

T

  • Taghizadeh Khanqah, Vahid Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Tahriri, Arash Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]

V

  • 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]