Author Index

A

  • Abbaszadeh, Mohammad Reza Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [Volume 15, Issue 3, 2024, Pages 1-20]
  • Abdoli, Mohammadreza Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Aflatooni, Abbas The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Ahmadvand, Maysam Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Amareh, Ruhollah The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Amiri, Ali Expanding the Contextual Axes of Sustainable Intellectual Capital Reporting: Fuzzy Inference Evaluation of Multi-Sector Subsets [Volume 15, Issue 3, 2024, Pages 87-110]
  • Anvar Khatibi, Saeed Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]
  • Arad, Hamed Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter? [Volume 15, Issue 4, 2024, Pages 41-56]
  • Arefi Asl, Solmaz Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [Volume 15, Issue 3, 2024, Pages 1-20]
  • Askari Shahamabad, Mahdi The Moderating Role of Audit Quality on the Impact of Tax Planning on Company Value [Volume 15, Issue 4, 2024, Pages 21-40]
  • Azadi Hir, Keyhan The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • Azizi, Farid Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]

B

  • Badpa, Behrooz The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Barari Nokashti, Soghra The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • Blue, Ghassem Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Boudlaie, Hasan Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]

D

  • Daneshpajooh, Ali Asghar Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Daneshyar, Fatemeh Analysis of the Scientific Flow of Research Related to Accounting Education in Scopus Database [Volume 15, Issue 3, 2024, Pages 69-86]
  • Desineh, Mehdi The Effect of State Ownership on the Relationship between Labor Protection and Labor Investment Efficiency [Volume 15, Issue 2, 2024, Pages 57-76]

E

  • Ezadpour, Mostafa Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]

F

  • Fatheh, Mohammad Hosein The Effect of Business Risk Management in Improving Corporate Sustainability Performance with an Emphasis on the Role of Management Ability [Volume 15, Issue 3, 2024, Pages 111-132]

G

  • Ghaebi Mehmandoust Olya, Shayan Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Ghayour, Farzad Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]
  • Ghayouri Moghaddam, Ali The Effect of the CEO's Power on the Readability of Financial Reports with an Emphasis on the Role of Earnings Management and Institutional Investors [Volume 15, Issue 4, 2024, Pages 1-20]
  • Ghazinoori, Seyyed Soroush Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds [Volume 15, Issue 3, 2024, Pages 21-46]
  • Ghorbaniyan, Amir Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]

H

  • Hedayati Bilondi, Ali Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds [Volume 15, Issue 3, 2024, Pages 21-46]
  • Hejazi, Rezvan Expanding the Contextual Axes of Sustainable Intellectual Capital Reporting: Fuzzy Inference Evaluation of Multi-Sector Subsets [Volume 15, Issue 3, 2024, Pages 87-110]
  • Hematfar, Mahmud Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • Hesarzadeh, Reza Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [Volume 15, Issue 3, 2024, Pages 1-20]
  • Heydarzadeh khalifekhandi, Vahid The Moderating Role of Audit Quality on the Impact of Tax Planning on Company Value [Volume 15, Issue 4, 2024, Pages 21-40]
  • 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]
  • Hosseini, Seyedeh Maryam Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter? [Volume 15, Issue 4, 2024, Pages 41-56]
  • Hosseini Sarani, Mohammad Hadi The Effect of State Ownership on the Relationship between Labor Protection and Labor Investment Efficiency [Volume 15, Issue 2, 2024, Pages 57-76]

I

  • Iyer, Venkataraman M The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]

K

  • Karami, Gholamreza Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • Kargar, Hamed The Effect of Business Risk Management in Improving Corporate Sustainability Performance with an Emphasis on the Role of Management Ability [Volume 15, Issue 3, 2024, Pages 111-132]
  • Khajavi, Shokrollah The Effect of the CEO's Power on the Readability of Financial Reports with an Emphasis on the Role of Earnings Management and Institutional Investors [Volume 15, Issue 4, 2024, Pages 1-20]
  • Khalifehsultani, Syed Ahmad Analysis of the Scientific Flow of Research Related to Accounting Education in Scopus Database [Volume 15, Issue 3, 2024, Pages 69-86]
  • Khodadadi, Mohsen The Impact of Ethical Behavior on the Organizational and Professional Identity of the Auditor [Volume 15, Issue 2, 2024, Pages 125-144]
  • Kordestani, Gholamreza The Time Delay in Dividend Payment and Its Related Factors in the Iranian Stock Market [Volume 15, Issue 3, 2024, Pages 47-68]

M

  • Mansourfar, Gholamreza Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]
  • Mansouri, Kefsan The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Manzari Tavakoli, Hamed The Effect of State Ownership on the Relationship between Labor Protection and Labor Investment Efficiency [Volume 15, Issue 2, 2024, Pages 57-76]
  • Mirnourollahi, Seyedeh Zahra The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • Mobaraki, Akram Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach [Volume 15, Issue 3, 2024, Pages 133-160]
  • Mohsenzadeh, Maryam The Impact of Ethical Behavior on the Organizational and Professional Identity of the Auditor [Volume 15, Issue 2, 2024, Pages 125-144]
  • Mordoui, Somayeh Expanding the Contextual Axes of Sustainable Intellectual Capital Reporting: Fuzzy Inference Evaluation of Multi-Sector Subsets [Volume 15, Issue 3, 2024, Pages 87-110]
  • Moshashaei, Seyed Mohammad Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter? [Volume 15, Issue 4, 2024, Pages 41-56]
  • Moslemi, Azar Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Mousavi, Seyed Sepehr The Time Delay in Dividend Payment and Its Related Factors in the Iranian Stock Market [Volume 15, Issue 3, 2024, Pages 47-68]

N

  • Namazi, Mohammad Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts [Volume 15, Issue 2, 2024, Pages 1-34]
  • Nazaripour, Mohammad Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [Volume 15, Issue 4, 2024, Pages 75-100]
  • Nejat, Peyman Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts [Volume 15, Issue 2, 2024, Pages 1-34]
  • 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 [Volume 15, Issue 4, 2024, Pages 101-114]
  • Nokhbeh Fallah, Afshin Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]
  • 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]

P

  • Pakmaram, Asgar Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]
  • Puryousof, Azam The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]

R

  • Rasoulkhani, Mohammad Bagher Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Rezaei pitenoei, Yasser The Impact of Ethical Behavior on the Organizational and Professional Identity of the Auditor [Volume 15, Issue 2, 2024, Pages 125-144]
  • Rouhi, Mohammad Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]

S

  • Safari Gerayli, Mehdi Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Salehi, Allah Karam Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach [Volume 15, Issue 3, 2024, Pages 133-160]
  • Salimi, Mohammad Javad Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds [Volume 15, Issue 3, 2024, Pages 21-46]
  • Sameni Malayeri, Samira Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • Setayyesh, Mohamad Hossein The Effect of State Ownership on the Relationship between Labor Protection and Labor Investment Efficiency [Volume 15, Issue 2, 2024, Pages 57-76]
  • 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]
  • Shekarkhah, Javad Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds [Volume 15, Issue 3, 2024, Pages 21-46]

T

  • Taghavifard, Mohammad Taghi Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Tamiimi, Mohammad Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach [Volume 15, Issue 3, 2024, Pages 133-160]

V

  • Vadiei, Mohammad Hossein The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]
  • Valiyan, Hasan Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]

W

  • Weysihesar, Soraya The Effect of the CEO's Power on the Readability of Financial Reports with an Emphasis on the Role of Earnings Management and Institutional Investors [Volume 15, Issue 4, 2024, Pages 1-20]

Y

  • Yazdifar, Hassan The Moderating Role of Audit Quality on the Impact of Tax Planning on Company Value [Volume 15, Issue 4, 2024, Pages 21-40]
  • Yousefzadeh, Zahra Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]

Z

  • Zakizadeh, Babak Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [Volume 15, Issue 4, 2024, Pages 75-100]
  • Zalaghi, Hassan The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]