Author Index

A

  • Aboutalebi, Hamid The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2023, Pages 153-178]
  • Aghaei Chadegani, Arezoo A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market [Volume 14, Issue 1, 2022, Pages 61-80]
  • Ahmadi, Shima A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2023, Pages 27-62]
  • Akhlaghi Yazdinejad, Esmaeil Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view [Volume 14, Issue 4, 2023, Pages 83-108]
  • Amiri, Hadi Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Arabsalehi, Mehdi The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Arabzadeh, Meysam Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2023, Pages 119-148]
  • Assadi, Gholam Hossein Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2023, Pages 85-118]
  • Azizi, Sedighe Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach [Volume 14, Issue 3, 2023, Pages 27-58]

B

  • Badpa, Behrooz The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2023, Pages 1-26]
  • Barzegari, Omid The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2023, Pages 1-28]
  • Bayazidi, Anvar Meta-analysis of Company Characteristics and Information Content of Annual and Interim Earnings [Volume 14, Issue 1, 2022, Pages 117-138]

D

  • Daryaei, Abbasali Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2023, Pages 29-58]
  • Derakhshan, Mojdeh Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2023, Pages 85-118]
  • Didar, Hamzeh Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2023, Pages 59-82]

E

  • Ensani, Ramin The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2023, Pages 63-90]

F

  • Fathi, Saeed The Effect of Corporate Governance on the Firms` Financial Performance Using Meta-Analysis Approach [Volume 14, Issue 2, 2023, Pages 153-178]
  • Firas Hadi Magsoosi, Karrar Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2023, Pages 59-82]
  • Foroghi, Dariush Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [Volume 14, Issue 3, 2023, Pages 1-26]

G

  • Garkaz, Mansour The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2023, Pages 109-136]
  • Ghaemi, Mohammad Hosein Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2023, Pages 29-58]
  • Ghanimati, Hassan Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2023, Pages 119-148]
  • Ghasemi, Mostafa Investigating the Effects of Entrepreneurial Orientation on Financial Performance Considering the Moderating Role of Accounting Information Quality [Volume 14, Issue 1, 2022, Pages 21-36]

H

  • Hajannejad, Amin Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Hamidian, Narges The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Hasanbeigy, Vahid The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2023, Pages 1-26]
  • Heidary Sureshjani, Zahra Highly-Valued Firms and Abnormal Earning items with emphasis on State Ownership [Volume 14, Issue 3, 2023, Pages 1-26]
  • Hejazi, Rezvan Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2023, Pages 59-84]
  • Homayoun, saeed A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2023, Pages 27-62]
  • Hoseinirad, Sayed Davoud Investigating the Effects of Entrepreneurial Orientation on Financial Performance Considering the Moderating Role of Accounting Information Quality [Volume 14, Issue 1, 2022, Pages 21-36]
  • Hosseini, Seyed Ali A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2023, Pages 27-62]

J

  • Jokar, Hossein Presenting an Integrated Model of Demetel Method and Fuzzy Hierarchical Analysis Process to Identify and Prioritize the Factors Affecting the Quality of Financial information in the Public Sector Based on the Grounded Theory Approach [Volume 14, Issue 3, 2023, Pages 27-58]

K

  • Kakaee Sabze khani, Mahtab Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2023, Pages 149-182]
  • Karimi Arghini, Ramin High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2023, Pages 117-152]
  • Kashanipour, Mohammad Meta-analysis of Company Characteristics and Information Content of Annual and Interim Earnings [Volume 14, Issue 1, 2022, Pages 117-138]
  • Khani Zalan, AmirReza Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2023, Pages 59-84]
  • Khoramkohi, Ali Analyzing the Effects of Investors' Sentiments on the Reaction to the Profit News of Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 1, 2022, Pages 1-20]
  • Khozein, Ali The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2023, Pages 109-136]
  • Kordestani, Gholamreza Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2023, Pages 29-58]

M

  • Mansourfar, Gholamreza Industry Competition and Corporate Social Responsibility Reporting [Volume 14, Issue 4, 2023, Pages 59-82]
  • Mashayekh, Shahnaz Investigating the relationship between profit management and the composition of the board of directors with profit continuity in companies listed on the Tehran Stock Exchange [Volume 14, Issue 4, 2023, Pages 137-158]
  • Matoufi, Alireza The Moderating Role of Cost of Debt in The Effect of CEO-Board Social Ties on the Capital Structure Reversibility: An Analysis of Agency Theory [Volume 14, Issue 4, 2023, Pages 109-136]
  • Mazaheri, Sedigheh A Comparative Study of the Combination of Dual Price and Fundamental Momentums in Companies with Different Fundamental Levels for the Strategy of Winners and Losers of the Capital Market [Volume 14, Issue 1, 2022, Pages 61-80]
  • Mennati, Vahid The Effect of Internal Audit Performance on Reducing Perceived Risk [Volume 14, Issue 4, 2023, Pages 1-28]
  • Mohseni, Abdolreza Investigating the Effects of Entrepreneurial Orientation on Financial Performance Considering the Moderating Role of Accounting Information Quality [Volume 14, Issue 1, 2022, Pages 21-36]
  • Mortazavi, Seyyed Morteza Identifying the Weaknesses of the Internal Control System of Iranian Banks [Volume 14, Issue 1, 2022, Pages 81-108]

O

  • Osta, Sohrab The Effect of Charismatic Client Management and Auditor's Rank on Auditor Judgment and Decision-Making Process [Volume 14, Issue 2, 2023, Pages 1-26]

R

  • Raad, Abbas Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2023, Pages 85-118]
  • Rahmani, Ali A Framework for Identifying Material sustainability Criteria in the Exchange Industry Using Fuzzy AHP Method [Volume 14, Issue 2, 2023, Pages 27-62]
  • Ranjbar, Mohammad Hossein Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2023, Pages 59-84]
  • Rezaie, Shoaib Analyzing the users` expectations gap of financial reporting information [Volume 14, Issue 4, 2023, Pages 29-58]

S

  • Safarzadeh, Mohammad Hossein Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [Volume 14, Issue 3, 2023, Pages 85-118]
  • Salari, Hojat Allah Presenting the utility of consolidated financial reporting using structural equations [Volume 14, Issue 3, 2023, Pages 59-84]
  • Sarlak, Narges Meta-analysis of Company Characteristics and Information Content of Annual and Interim Earnings [Volume 14, Issue 1, 2022, Pages 117-138]
  • Shamsoddini, Mostafa Examining the effect of aggressive tax policies on excess liquidity, taking into account the role of environmental and economic instability (combined view [Volume 14, Issue 4, 2023, Pages 83-108]

T

  • Taftiyan, Akram Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach [Volume 14, Issue 3, 2023, Pages 149-182]
  • Taghian, Majid The Effect of Real Earning Management on Going-the Concern Audit Opinions in Financially Distressed Firms [Volume 14, Issue 1, 2022, Pages 37-60]
  • Tanani, Mohsen High Valuation, Discretionary Accruals, Governmental Ownership, Listed Companies [Volume 14, Issue 2, 2023, Pages 117-152]

V

  • Vaez, Seyed Ali The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy [Volume 14, Issue 2, 2023, Pages 63-90]