Author Index

A

  • Abdi, Hamed A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • 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]
  • 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]
  • 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]
  • Anvari, Ebrahim The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
  • Arabmazar Yazdi, Mohammad Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
  • Asadi, GholamHossein A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Azadi Hir, Keyhan Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Azhang, Ahmad A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]

B

  • Baghomian, Rafik A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • 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]
  • Basirat, Mehdi The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • Behnampour, Mahmood Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • Blue, Ghasem A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]

D

  • 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]
  • Dashtinezhad, Masoomeh Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]

E

  • Emami Dehcheshmeh, Saeid The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • 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]

F

  • Faghani, Mahdi The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
  • 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]
  • Fateri, Ali Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]

G

  • 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]
  • Ghalambor, Mohammad Hosein The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
  • 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]
  • Gholami Fatideh, Ashkan The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]

H

  • Hajipour, Bahman A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Hashemi Dehchi, Majid Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • 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]
  • Heidari Kahkesh, Pejman Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
  • Hejazi, Rezvan Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • 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]
  • 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]
  • Hoshmand Kashani, Abbas The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
  • 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]

I

  • Imani Barandagh, Mohammad Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
  • Izadinia, Naser Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]

J

  • Jafari, Hamid Reza Providing a Model for Developing the Motivation of Public Sector Accountants [Volume 14, Issue 3, 2023, Pages 143-160]
  • Jamal livani, Hamid Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • 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]
  • 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 Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]

K

  • Kaabomeir, Ahmad Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
  • 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]
  • 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]
  • 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]
  • 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, Vali The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • 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]
  • 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]
  • Khosravi Farsani, Zeinab Providing a Model for Developing the Motivation of Public Sector Accountants [Volume 14, Issue 3, 2023, Pages 143-160]
  • 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]

L

  • 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]

M

  • 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]
  • 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 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]
  • Mahmoodi, Ali Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
  • Mashayekhi, Bita Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • 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 Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Mennati, Vahid Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
  • Mohammadi, Ali Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
  • Mohammadi Sedaran, Sara The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
  • 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]
  • 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]
  • 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]
  • 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]

N

  • 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]
  • Nasiri, Saeed The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • Nassirzadeh, Farzaneh Earnings Management and Managers' Disclosure Tone Inconsistency: The Moderating Role of Manager Myopia [Volume 14, Issue 2, 2023, Pages 101-115]
  • 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]
  • 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]
  • 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]

P

  • 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]
  • 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]
  • 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]
  • Pouryousof, Azam Earnings Management and Managers' Disclosure Tone Inconsistency: The Moderating Role of Manager Myopia [Volume 14, Issue 2, 2023, Pages 101-115]

R

  • Rezazadeh, Javad Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Rostami, Vahab Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]

S

  • 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]
  • Safari Gerayli, Mehdi Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Safarzadeh, Mohammad Hossein The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
  • 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]
  • 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]
  • 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]
  • 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]
  • Shekarkhah, Javad A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • 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]
  • 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]
  • 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]

T

  • 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]
  • 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]

V

  • Vaez, Seyed Ali The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
  • 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]

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]
  • 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]
  • 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]