Author Index

A

  • Abdoli Mahmudabad, Hamed The Impact of Audit Committee Characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: Evidence from Iran [Volume 15, Issue 4, 2024, Pages 1-32]
  • Alavizadeh, Seyed Mohsen The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Anvary Rostamy, Ali Asghar A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [Volume 15, Issue 3, 2023, Pages 53-74]
  • Asadi, Gholam Hosein The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Asnaashari, Hamideh Public Accountability in Audit Firms: Exploring Auditors' Perspectives [Volume 15, Issue 3, 2023, Pages 29-52]
  • Ayati Mehr, Mohammad Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]

B

  • Badri Gamchi, Hassan Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts [Volume 15, Issue 4, 2024, Pages 59-86]
  • Beygpanah, Behzad Public Accountability in Audit Firms: Exploring Auditors' Perspectives [Volume 15, Issue 3, 2023, Pages 29-52]
  • Bonabi Ghadim, Rahim The effect of Institutional Investors’ Distraction on the stickiness of the board of directors' compensation with an emphasis on management's overconfidence [Volume 15, Issue 2, 2023, Pages 65-88]

D

  • Daghighi Masouleh, Mehrdad Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Derakhshan, Mojdeh The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]

E

  • Ebrahimi, Fahime Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [Volume 15, Issue 3, 2023, Pages 103-128]
  • Esmaeilpour, Hassan The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [Volume 15, Issue 4, 2024, Pages 87-112]

F

  • Faraji, Omid The Impact of Audit Committee Characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: Evidence from Iran [Volume 15, Issue 4, 2024, Pages 1-32]
  • Farhadi, Maryam Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • FattahiNafchi, Hasan The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [Volume 15, Issue 3, 2023, Pages 129-156]
  • Fooladi, Masood Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]

G

  • Ghasemi, Mostafa Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]

H

  • Hadavi, Ali Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals) [Volume 15, Issue 4, 2024, Pages 135-158]
  • Hajannejad, Amin The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Hamze, Ehsan Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [Volume 15, Issue 3, 2023, Pages 75-102]
  • Hasanbeigy, Vahid Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]
  • Hassani, Mohammad Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts [Volume 15, Issue 4, 2024, Pages 59-86]
  • Hosseini, Seyed Ehsan The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]

I

  • Izadinia, Naser The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [Volume 15, Issue 3, 2023, Pages 129-156]

K

  • Kazemi Hafdani, Bashir The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [Volume 15, Issue 4, 2024, Pages 87-112]
  • Khodadadi, Vali Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]

L

  • Lashgarara, Soheila Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]

M

  • Malekian, Esfandiar Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals) [Volume 15, Issue 4, 2024, Pages 135-158]
  • Mazaheri, Esmaeil Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]
  • Mohseni, Abdoreza Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]
  • Molaei, Mahnam Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]

N

  • Namazi, Navid Reza The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [Volume 15, Issue 4, 2024, Pages 87-112]
  • Nazaripour, Mohammad The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]
  • Noraniazad, Samaneh Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Nourbakhsh Hosseiny, Zeynab The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]

O

  • Osta, Sohrab Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]
  • Osta, Sohrab Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections [Volume 15, Issue 4, 2024, Pages 113-134]

P

  • Parsafard, Behrang Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections [Volume 15, Issue 4, 2024, Pages 113-134]

R

  • Raad, Abbas The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Rahimi, Alireza The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Rahmanian Koushkaki, Abdolrasoul Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Rahrovi Dastjerdi, Alireza The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Ramsheh, Manijeh Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [Volume 15, Issue 3, 2023, Pages 75-102]
  • Ranjbar Zahrani, Maedeh The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]
  • Rezaei, Gholamreza Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals) [Volume 15, Issue 4, 2024, Pages 135-158]
  • Rostami, Amin Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [Volume 15, Issue 3, 2023, Pages 103-128]

S

  • Sabz Alipoor, Mohamad Reza The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]
  • Sadeghi Hosnijeh, Mansour The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Safarzadeh, Mohammad Hosein The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Shafiei, Shahram Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]
  • Shamsaddini, Kazem The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Sheikhi, Hadi Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections [Volume 15, Issue 4, 2024, Pages 113-134]
  • Sheikhzadeh, Ghazaleh Moderating Effect of Earning Quality and Audit Quality on the Relationship between Readability of Financial Reporting and Cost of Financing in Firms Listed in Tehran Stock Exchange [Volume 15, Issue 4, 2024, Pages 33-58]

T

  • Taheri, Mandana Moderating Effect of Earning Quality and Audit Quality on the Relationship between Readability of Financial Reporting and Cost of Financing in Firms Listed in Tehran Stock Exchange [Volume 15, Issue 4, 2024, Pages 33-58]

V

  • Vaghfi, Seyed Hesam The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]

Y

  • Yadegari, Saeid The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]
  • Yousefinezhad, Marzieh The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness [Volume 15, Issue 2, 2023, Pages 1-32]

Z

  • Zakizadeh, Babak The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]