Author Index

A

  • 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]
  • Aflatooni, Abbas The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • Afsay, Akram The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
  • 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]
  • 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]
  • 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]
  • Alavi, Seyed Mostafa Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • 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]
  • 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]
  • Amirnia, Narjes Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]

B

  • 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]
  • 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]
  • 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]
  • Bagherpor Velashani, Mohammad Ali The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • 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]
  • 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]
  • 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]
  • 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]

D

  • 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]
  • 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]
  • 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]

E

  • Ebrahimi Maimand, Mehdi Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]

F

  • Foroodi, Maryam Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]

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]
  • Ghaemmaghami, Kamran The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • 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]
  • 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]

H

  • Hajiannejad, Amin Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
  • 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]
  • 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 Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [Volume 12, Issue 1, 2021, Pages 45-68]
  • Hassanpour, Shiva The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
  • Hejazi, Rezvan Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
  • Hesarzadeh, Reza The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • 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]
  • 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, Seyyed Rasoul Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]

I

  • 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]

J

  • 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]
  • Jahanshad, Azita The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
  • Jamei, Reza Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [Volume 12, Issue 1, 2021, Pages 159-172]

K

  • 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]
  • Kazemi, Seyed Pouria Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • 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]
  • Khalatbari, Hassan The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • 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]

M

  • 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]
  • 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]
  • 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]
  • Masihabadi, Abolghasem Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]
  • 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]
  • Mehrazin, Aliraza Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]

N

  • Namazi, Mohammad Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
  • 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]
  • 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 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]
  • 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]
  • 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]
  • 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]

P

  • 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]

R

  • 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]
  • Rastegari, Amirhossein The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • 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 Pitenoei, Yasser Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]

S

  • 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]
  • Saey, Mohamadjavad The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • 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]
  • Salehi, Mahdi The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • Salehihaggi, Nahid Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
  • Seddighi, Roohalah The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
  • Seyed Karim Ghaderzadeh, Seyed Karim Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • Shakori nasab, Hossein The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • 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]
  • Shourvarzi, Mohammad Reza Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]

T

  • Tahriri, Arash The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
  • 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]
  • Tamjidi, Nima The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]

V

  • 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]
  • Valiyan, Hasan Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
  • 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]

Y

  • 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]

Z

  • Zeynali, Mehdi Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]