Author Index

A

  • Abbasi, Ebrahim The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
  • Abbasi, Ebrahim Factors Affecting the Number of Audit Committees Meetings [Volume 29, Issue 2, 2022, Pages 339-358]
  • Abbasian, Ezatollah The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Abbasian, Ezatollah The Analysis of Shares' Price predictability by Variance Ratio Tests and Random Walk Hypothesis in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 101-118]
  • Abbasian Freydouni, Mohammad Mehdi Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2023, Pages 586-606]
  • Abbaszade, Mohammadreza A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Abbaszadeh, Mohammad Reza The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
  • Abbaszadeh, Mohammad Reza The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • AbbasZadeh, MohammadReza Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Abdi, Mostafa Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Abdi, Mostafa Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Abdi, Mostafa The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Abdi, Rasoul A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2023, Pages 738-757]
  • Abdi, Saman Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
  • Abdi, Sohrab The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [Volume 23, Issue 3, 2016, Pages 289-310]
  • Abdoh Tabrizi, Hossein A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2010]
  • Abdoli, Mohammad reza The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Abdoli, Mohammadreza Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
  • Abdoli, Mohammad Reza Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
  • Abdzadeh Kanafi, Mohammad Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Abedi, Nahid The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
  • Abesht, Abesht Factors Explaining Debt Capacity in Tehran Stock Exchange (TSE) Listed Companies [Volume 20, Issue 2, 2013, Pages 43-64]
  • Abolghasemi, Mahmood Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
  • Abooyee Ardakan, Mohammad An investigation on the capability of Meta-analysis in identification of bankruptcy prediction variables [Volume 21, Issue 2, 2014, Pages 189-210]
  • Abouhamzeh, Mina organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • Abyazi, Eisa Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Adibian, Javad A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer [Volume 22, Issue 4, 2015, Pages 501-520]
  • Adibian, Mehdi A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer [Volume 22, Issue 4, 2015, Pages 501-520]
  • Adlzadeh, Morteza Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2021, Pages 523-545]
  • Adousi, Adousi Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Aflatooni, Abbas Investigating the Effect of Firms’ Bankruptcy Risk and Stock Returns’ Systematic and Idiosyncratic Volatilities on Cash Holding [Volume 22, Issue 1, 2015, Pages 21-40]
  • Aflatooni, Abbas Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
  • Aflatooni, Abbas The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Aghabeikzadeh, Mehdi The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Aghaee, Mohammad Ali Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
  • Aghaie, Arezoo Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Aghajani, Majid Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Ahadi Serkani, Yoosef Working capital management and shareholders wealth [Volume 21, Issue 2, 2014, Pages 127-150]
  • Ahmadi, A Analysis of the Random Walk Hypothesis in Tehran Stock Exchange using Variance Ratio Test [Volume 19, Issue 3, 2012, Pages 79-98]
  • Ahmadi, Milad The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Ahmadi, Mohamad Ramazan The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2014, Pages 1-20]
  • Ahmadi Amin, Elaheh The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Ahmadinia, Hamed Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2012, Pages 19-40]
  • Ahmadkhanbeigi, Mostafa The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
  • Ahmadkhanbeigi, Mostafa The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Ahmadpour, Ahmad Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies [Volume 16, Issue 4, 2010]
  • Ahmadpour, Ahmad The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Ahmadpour, Ahmad The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2011, Pages 17-48]
  • Ahmadpour, Ahmad An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2012, Pages 1-14]
  • Ahmadpour, Ahmad Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [Volume 22, Issue 1, 2015, Pages 1-20]
  • Akbari, Mina Relationship between Related Party Transactions and Earnings Management [Volume 20, Issue 4, 2014, Pages 77-92]
  • Akbari, Morteza Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Akhgar, Mohammad Omid Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Akhondzadeh Noughabi, Elham Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
  • Alavi, Kimia Effect of diversification strategy on firm performance with application of entropy measure in Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 385-400]
  • Alavi Tabari, Saeid Hossein Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Alavi Tabari, Seyed Hosein The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points" [Volume 17, Issue 2, 2010]
  • Alavi Tabari, Seyed Hossein The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Aleemran, Roya Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Aliabadi, Abolfazl Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Aliheidari Biyuki, Tahereh Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
  • Alikhani, Razieh Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Alikhani, Razieh Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
  • Alikhani, Razieh Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
  • Alikhani, Razieh Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • AlizadehTalatapeh, Vahid Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
  • Allah Ansari, Hojjat The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Ameli, Yalda The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Amini, Mohammadali Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Amirhosseini, Zahra Explanation of Capital Asset pricing: Comparison between Models [Volume 17, Issue 4, 2011, Pages 49-116]
  • Amiri, Esmaeil The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
  • Amiri, Esmaeil A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Amiri, Hadi Impact of accrual quality on non-cash flow shock stock returns [Volume 21, Issue 2, 2014, Pages 173-188]
  • Amiri, Hadi The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Amiri, Hadi The Effect of Behavioral Interventions on Auditors' Knowledge-Sharing Behavior: Examining the Mediating Role of Attitudes and Normative Beliefs [Volume 27, Issue 3, 2020, Pages 429-453]
  • Amiri, Hadi The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Amiri, Hadi Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
  • Amiri, Mojtaba Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Amouzad Mahdiraji, Shahram Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Ansari, Abdol Mahdi An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [Volume 16, Issue 4, 2010]
  • Ansari, Manochehr A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Anvary Rostamy, Ali Asghar Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
  • Anvary Rostamy, Ali Asghar Investigating asymmetric ratcheting effect on budgeted earnings in Tehran Stock Exchange [Volume 22, Issue 2, 2015, Pages 143-160]
  • Anvary Rostamy, Anvary Rostamy EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • Arababadi, Rahim The Impact of Stock Price Changes on Voluntary Disclosure in Firms Listed in Tehran Stock Exchange (TSE) [Volume 21, Issue 1, 2014, Pages 39-56]
  • Arabi, Mehdi The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Arab Kiasari, Mohsen Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
  • Arab Mazar, Mohamad Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2010]
  • Arab Mazar, Mohamad Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern [Volume 19, Issue 2, 2012, Pages 73-96]
  • Arabmazar Yazdi, Mohammad The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Arab Mazar Yzadi, Mohammad A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2021, Pages 624-648]
  • Arabsalehi, Mehdi The Effect of Managerial Overconfidence on Tax Avoidance [Volume 22, Issue 1, 2015, Pages 85-104]
  • Arabzadeh, Meysam Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
  • Arabzadeh, Meysam Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Arad, Hamed The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
  • Arad, Hamed Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
  • Arad, Hamed Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
  • Arefi, Asghar Economic Value Added (EVA) in target companies of Tehran Stock Exchang (TSE) [Volume 17, Issue 1, 2010]
  • Arefi, Asghar Prediction of Stock Return by Fundamental Analysis Strategy [Volume 18, Issue 65, 2012, Pages 79-98]
  • Arefi Asl, Solmaz A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Arman, Seyed Aziz Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Arman, Seyed Aziz The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
  • Asadi, Asadi The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Asadi, Gholam Hossein The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Asadi, Gholam Hossein The Impact of Conservatism on Management Earnings Forecasts [Volume 21, Issue 1, 2014, Pages 19-38]
  • Asgari, Gholam Reza A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2011, Pages 103-218]
  • Asgari Alouj, Hosein Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Asgharizadeh, Ezat Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2012, Pages 1-18]
  • Asgharnejad, Mehdi Measuring Intellectual Capital and Investigate the Association Between the Intellectual Capital and Financial Returns of Companies [Volume 16, Issue 3, 2009]
  • Ashayeri, AsoAmin Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
  • Ashrafi, Hossein The Effect of Uncertainty Level on Stock Prices Reaction to the Good News and Bad News during Business Cycles [Volume 21, Issue 1, 2014, Pages 89-108]
  • Ashtab, Ali Bubble Identification in Tehran's Stock Exchange: Evidence Based on Time-Varying Present Value Model [Volume 17, Issue 2, 2010]
  • Ashtab, Ali Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Asi Rabbani, Mahmoud An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2012, Pages 53-68]
  • Asnaashari, Hamideh Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Asnaashari, Hamideh Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
  • Asnaashari, Hamideh The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Asna Ashari, Hamideh Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Asna Ashri, Hamideh Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Assadi, Gholamhosein Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Assadi, Gholam Hossein Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
  • Atefi, Marjan The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
  • Azad, Abdollah The Link between Information Asymmetry and Conservatism in Financial Reporting [Volume 16, Issue 1, 2009]
  • Azar, Adel Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Azar, Azar EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • Azemi Olum, Mahdi K Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Azinfar, Kaveh Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Azizi, Sedigheh Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
  • Azizkhani, M. Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]

B

  • Babaei, Fatemeh A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
  • Babaei, Ghader A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2021, Pages 546-580]
  • Babajani, Babajani رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Babajani, Jafar Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Babajani, Jafar Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
  • Babajani, Jafar A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
  • Babajani, Jafar Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2021, Pages 523-545]
  • Badavar Nahandi, Badavar Nahandi The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Badavar Nahandi, Younes A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Badavar Nahandi, Younes The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
  • Badavar Nahandi, Younes The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Badavar Nahandi, Younes The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Badavar Nahandi, Younes A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2021, Pages 546-580]
  • Baghbani, Tahmineh The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [Volume 16, Issue 4, 2010]
  • Bagheri, Elham A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • Bagheri, Hadi A comparative investigation into the Effects of Management Myopia and Earnings Management on Stock Return [Volume 21, Issue 2, 2014, Pages 229-250]
  • Bagher Pour, Mohammad Ali An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Bagherpour Velashani, Mohammad Ali Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
  • Baharmoghaddam, Mahdi Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Baharmoghaddam, Mahdi Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Baharvand, Ardeshir The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Bahraminasab, Ali The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Bahrisals, Jamal Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • Bakhtiary, Massood Comparison to woo independent auditors and financial variables in predicting bankruptcy [Volume 18, Issue 65, 2012, Pages 63-78]
  • Banimahd, Bahman The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Banimahd, Bahman Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Bani Mahd, Bahman The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [Volume 16, Issue 4, 2010]
  • Baradaran Hassanzadeh, Rasool A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Baradaran Hassanzadeh, Rasool The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content [Volume 23, Issue 2, 2016, Pages 155-172]
  • Baradaran Hassanzadeh, Rasool Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Baradaran Hassanzadeh, Rasoul Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Barkhordari, Hamideh Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
  • Barzegar, Elaheh The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
  • Barzegar, Ghodratolla An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Barzegari Sadaghiani, Samaneh A review of the relationship between components of internal financial flexibility at Tehran Stock Exchange (TSE) listed companies [Volume 22, Issue 3, 2015, Pages 319-336]
  • Barzide, Farokh Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • Barzideh, Farokh Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Bashirimanesh, Nazanin Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Bayanfar, Fatemeh Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
  • Bayat, Ali The Information Content of Quarterly Earnings Announcements [Volume 18, Issue 65, 2012, Pages 115-130]
  • Bayat, Morteza The Impact of Conservatism on Management Earnings Forecasts [Volume 21, Issue 1, 2014, Pages 19-38]
  • Bayat, Morteza A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
  • Bayazidi, Anavar A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
  • Bayazidi, Peyman Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
  • Bazrafshan, Ameneh Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Bazrafshan, Vajihe Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Behbahaninia, Parisa Saadat Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Beheshtipour, Mohamad Taghi Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2012, Pages 41-62]
  • Behnampour, Mahmood Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Behpour, Sajjad Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System [Volume 21, Issue 3, 2014, Pages 371-386]
  • Behpur, Sajad Investigating the Relationship between Growth and Profitability of the Companies Listed in Tehran Stock Exchange Using a Simultaneous Equations System [Volume 21, Issue 1, 2014, Pages 73-88]
  • BehSoodi, Afshin Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Behzadpur, Samira The effect of managers' overconfidence on dividend policy in the firms listed in Tehran stock market [Volume 21, Issue 4, 2015, Pages 485-504]
  • Beik Boshrouyeh, Azam The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • Beik Boshrouyeh, Salman Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Beik Boshrouyeh, Salman An Empirical investigation of Inventory Stickiness [Volume 29, Issue 3, 2022, Pages 504-518]
  • BeikBoshrouyeh, Salman Corporate Governance and Equity Valuation: The Model by Using Artificial Neural Network [Volume 18, Issue 64, 2011, Pages 129-150]
  • Beiki, Khadijeh Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange [Volume 24, Issue 2, 2017, Pages 197-220]
  • Beshkooh, Beshkooh The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
  • Beygpanah, Behzad Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
  • Blue, Ghasem Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • Bolori, Amin The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
  • Bonabi Ghadim, Rahim Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages [Volume 28, Issue 1, 2021, Pages 1-30]
  • Botshekan, Mahmoud The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Bozorg Asl, Musa Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]

C

  • Chenari, Hassan The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
  • Chirani, Ebrahim Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]

D

  • Dadbin, Maral The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]
  • Dadras, Abbas Prediction of Stock Return by Fundamental Analysis Strategy [Volume 18, Issue 65, 2012, Pages 79-98]
  • Daghani, Reza Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Damoori, Dariush The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Daryaei, Abbas Ali The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Daryaei, Abbas Ali Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2021, Pages 495-522]
  • Dastgir, Mohsen The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Dastgir, Mohsen The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Davallou, Maryam Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
  • Davanipour, Iraj Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2011, Pages 85-186]
  • Davoudi, Samane Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Dehghan, Kobra The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
  • Dehghan Dehnavi, Mohammad Ali Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Dehghani, Ali asghar The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Delbary Ragheb, Mohsen Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
  • Didar, Hamzeh The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [Volume 21, Issue 4, 2015, Pages 409-430]
  • Didar, Hamzeh Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange [Volume 24, Issue 2, 2017, Pages 197-220]
  • Didar, Hamzeh Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Didar, Hamzeh The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
  • Dorri Sedeh, Mostafa The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring [Volume 22, Issue 2, 2015, Pages 183-202]
  • Dorseh, Seyed Saber The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]

E

  • Ebrahimi, Ebrahim The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
  • Ebrahimi, Ebrahim The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2021, Pages 581-603]
  • Ebrahimi, Maedeh Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Ebrahimi, Mohammad The Effects of Accounting Variables and Firm’s Characteristics on Stock prices of Companies Listed in TSE [Volume 17, Issue 4, 2011, Pages 1-16]
  • Ebrahimi, Mohsen Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
  • Ebrahimi, Seyed Kazem The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Ebrahimi, Shahla The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2010]
  • Ebrahimi Kordlar, Ali Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
  • Ebrahimi Kordlar, Ali A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Ebrahimi Kordlar, Ali Investigating the Relationship between Default Risk and Earning Response Coefficient (ERC) [Volume 21, Issue 1, 2014, Pages 1-18]
  • Ebrahimi Kordlar, Ali The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
  • Ebrahimi Kordlar, Ali A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
  • Ebrahimi Kordlar, Ali Ebrahimi Kordlar Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
  • Ebrahimpour, Alireza Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Ebrahimpour, Mojtaba An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2012, Pages 1-14]
  • Eskandar, Hoda The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
  • Eskandar, Hoda Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
  • Eskandari, Delara The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
  • Eskandari, Ghorban The relationship between intellectual capital, adjusted economic value added and stock liquidity [Volume 22, Issue 4, 2015, Pages 541-560]
  • Eslamdoost, Mahnaz The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
  • Eslami, Gholam Reza A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2010]
  • Esmaeelnejad, Majid The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
  • Esmaeili Kejani, Mohammad Inflation, operating cycle, and cash holdings [Volume 22, Issue 4, 2015, Pages 441-460]
  • Esmaeilzade, Ali The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
  • Esmaeilzadebaghsiyahi, Mahdi Comparison to woo independent auditors and financial variables in predicting bankruptcy [Volume 18, Issue 65, 2012, Pages 63-78]
  • Esmaeilzadeh Magharri, Ali Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
  • Esmaili kia, Gharibe Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
  • Esmaili Kia, Gharibe Psychological characteristics contributing to expertise in audit judgment [Volume 21, Issue 4, 2015, Pages 505-526]
  • Etemadi, Hosein Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Etemadi, Hossein Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Etemadi, Hossein Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • Ezadpour, Mostafa CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]

F

  • Faal Ghaiomy, Ali The comparison of regression analysis for accounting data [Volume 16, Issue 4, 2010]
  • Faal Ghaumi, Ali Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
  • Faal Ghayoumi, Ali Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Fadaei Nejad, Mohammad Esmaeil An analysis of the relationship between financial distress risk and equity returns [Volume 22, Issue 2, 2015, Pages 243-262]
  • Faghfour Maghrebi, Yeganeh Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Fahimi, Mitra An investigation on the capability of Meta-analysis in identification of bankruptcy prediction variables [Volume 21, Issue 2, 2014, Pages 189-210]
  • Fakhari, Hossein Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Fakhari, Hossein A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Fakhari, Hossein A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Fakhari, Hossein Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2023, Pages 673-713]
  • Fakhari, Hossien The study of relationship between dividend policy & corporate governance in Tehran Stock Exchange [Volume 17, Issue 4, 2011, Pages 69-152]
  • FAKHARI, HOSSIEN The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
  • Fakoor Saghih, Amir Mohammad Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
  • Fallahpour, Saeid Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
  • Fallahzadeh, Ahmad The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Faqih, Mohsen Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2023, Pages 673-713]
  • Farahmand Seyed Abadi, Muhammad Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Faraji, Omid CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Faraji, Omid The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
  • Faraji, Omid The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Faraji, Omid Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
  • Faraji, Omid Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2023, Pages 650-672]
  • Farshi, Zahra The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Fartokzadeh, Hamidreza Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
  • Faryadi, Ali The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content [Volume 23, Issue 2, 2016, Pages 155-172]
  • Farzanegan, Elham The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Farzaneh, Mandana Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
  • Farzani, Hojatollah The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Farzinfar, Ali Akbar Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
  • Farzinfar, Ali Akbar Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Fatahi Nafchi, Hassan The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Fateh Goush, Hossein A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
  • Fathali, Akram Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Fathi, Saeed The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
  • Fattahi, Shahram Analysis of the Random Walk Hypothesis in Tehran Stock Exchange using Variance Ratio Test [Volume 19, Issue 3, 2012, Pages 79-98]
  • Firoozi, Dariush Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Firouzian, Mahmoud The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2012, Pages 99-114]
  • Firuzkuhi, Z The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
  • Foroghi, Dariuosh The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Foroghi, Daruosh Impact of accrual quality on non-cash flow shock stock returns [Volume 21, Issue 2, 2014, Pages 173-188]
  • Foroghi, Daruosh The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Foroghi, Daruosh The Effect of Behavioral Interventions on Auditors' Knowledge-Sharing Behavior: Examining the Mediating Role of Attitudes and Normative Beliefs [Volume 27, Issue 3, 2020, Pages 429-453]
  • Foroughi, Dariush The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]

G

  • Ganji, HamidReza An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
  • Ganji, Kianoosh Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • Garoosi, Habib Olah Garoosi The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Gayoumi, Ali The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Geramirad, Fatemeh Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Gerami Rad, Fatemeh Study of Accounting Knowledge Translation and Its Drawbacks in Iran [Volume 23, Issue 2, 2016, Pages 193-212]
  • Ghaderi, Kaveh The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Ghadirian Arani, Mohammad Hossein Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Ghaemi, Mohammad Hosein Studying the effect of information risk and transaction costs on stock market reaction to earnings news [Volume 23, Issue 2, 2016, Pages 235-252]
  • Ghaemi, Mohammad Hossein The Information Content of Quarterly Earnings Announcements [Volume 18, Issue 65, 2012, Pages 115-130]
  • Ghaemi, Mohammad Hossein Conditional conservatism in financial reporting [Volume 21, Issue 4, 2015, Pages 471-484]
  • Ghaemi, Mohammad Hossein An Investigation on the Usefulness of Accounting Variables in Measuring Abnormal Return of stock in event Studies [Volume 19, Issue 4, 2012, Pages 79-100]
  • Ghaffarloo, Abbas Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2012, Pages 15-28]
  • Ghahraei, Ehsan Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
  • Ghahramani, Hosna Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies [Volume 16, Issue 4, 2010]
  • Ghalibf-Asl, Hasan Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
  • Ghanbarian, Reza A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
  • Ghanbarzadeh, Mojtaba An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
  • Ghannad, Mostafa Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • GharehDaghi, Maryam Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Ghasemi, Ghasemi Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Ghasemi, Mahsa Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2010]
  • Ghasemzad, Peyman The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Ghashghaei, Fatemeh The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
  • Ghashghaei, Fatemeh The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Ghayomi, Ali Data Envelopment Analysis Technique: ‌A complementary Method for Traditional ‌Analysis of Financial Ratios [Volume 17, Issue 2, 2010]
  • Ghayour, Farzad Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Ghayour, Farzad Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Ghayour, Farzad The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
  • Ghayouri Moghaddam, Ali Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2023, Pages 628-649]
  • Ghazinoori, Soroush Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • Ghobadi Aski, Sina Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
  • Gholami, Reza The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Gholami Jamkarani, Reza Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Gholami Jamkarani, Reza Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
  • Gholamrezapoor, Mohammad CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
  • Gholamzadeh, Masoud Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Ghorbani, Fatemeh Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Ghorbani, Ramin Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Golarzi, Golarzi The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Goldoost, Majid Investigating the relationship between corporate governance mechanism and cash holding [Volume 22, Issue 2, 2015, Pages 263-278]
  • Golkar, Raheleh Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [Volume 18, Issue 66, 2012, Pages 81-94]
  • Golmohammadi, Maryam Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Golmohammadi, Mojtaba Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Golmohammadi Shuraki, Mojtaba The impact of corporate tax risk on audit fee [Volume 22, Issue 3, 2015, Pages 301-318]
  • Gord, Aziz Investigating the relationship between corporate governance mechanism and cash holding [Volume 22, Issue 2, 2015, Pages 263-278]
  • Gord, Aziz The Role of Visual Financial Ratios in Predicting Corporate Bankruptcy Using Convolutional Neural Network Models and Comparing them with Traditional Models [Volume 28, Issue 3, 2021, Pages 553-573]

H

  • Habibzade, Malihe The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2021, Pages 649-671]
  • Hadinia, Saleh A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2023, Pages 738-757]
  • Hadiyan, Eyyed Amin Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [Volume 22, Issue 1, 2015, Pages 1-20]
  • Haghighat, Hamid Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Haghighat, Hamid Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2012, Pages 41-62]
  • Haghighat, Hanid The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
  • Haghighat, Hanid Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Haghparast, Abbasali The Role of Visual Financial Ratios in Predicting Corporate Bankruptcy Using Convolutional Neural Network Models and Comparing them with Traditional Models [Volume 28, Issue 3, 2021, Pages 553-573]
  • Hajiannejad, Amin An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
  • Hajiha, Zohre Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Hajzavar, Farnaz Sensitivity Analysis of Ranking the Factors Influencing the Investment Decision in Tehran Stock Exchange Listed Companies [Volume 18, Issue 65, 2012, Pages 1-18]
  • Hallaj, Mohammad The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2010]
  • Hallaj, Mohammad The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Hallaj, Mohammad Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
  • Hamzi, Razieh The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Hanjari, Sara Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Hariri, Amirsina The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Hasani, Fahimeh Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
  • Hasani Alghar, Masoud Managerial overconfidence and audit fees [Volume 22, Issue 3, 2015, Pages 363-384]
  • Hasani Azar, Elham Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
  • Hasankhani, Fatemeh Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
  • Hasannataj kordi, Mohsen An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Hasanzadeh, Shadi Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Hasanzadeh, Shadi Intra-Industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role Of Corporate Governance [(Articles in Press)]
  • Hasanzadeh Diva, Seyed Mostafa Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
  • Hasanzade Kucho, Mahmood The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2021, Pages 649-671]
  • Hasas Yeganeh, Yahya Managerial overconfidence and audit fees [Volume 22, Issue 3, 2015, Pages 363-384]
  • Hasbaei, Amaneh Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2012, Pages 19-40]
  • Hashemi, Majid The Effect of Managerial Overconfidence on Tax Avoidance [Volume 22, Issue 1, 2015, Pages 85-104]
  • Hashemi, Seyed Abbas The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Hashemi, Seyed Abbas The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Hashemi, Seyed Abbas The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Hashemi, Seyyed Abbas Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
  • Hashemi, Seyyed-Abbas Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Hashemi Dehchi, Majid The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Hassani, Mohammad An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
  • Hassani, Mohammad Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
  • Hassanzadeh, Shadi A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
  • Hassas Yeganeh, Yahya Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
  • Hassas Yeganeh, Yahya Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Hassas Yeganeh, Yahya Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Heidari, Mehdi Examining managerial overconfidence behavioral explanation effect on cost stickiness: Comparison with economic and agency theory based factors [Volume 21, Issue 2, 2014, Pages 151-172]
  • Heidari, Mehdi The Effect of Audit Quality on Agency Costs and Information Asymmetry: Structural Equation Modeling Approach [Volume 23, Issue 3, 2016, Pages 3533-372]
  • Heidari Ashkezari, Fatemeh Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Heidari Surshjani, Zahra The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Heidarpoor, Farzaneh Effect of diversification strategy on firm performance with application of entropy measure in Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 385-400]
  • Heidarpour, F The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
  • Hejazi, Aezvan Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
  • Hejazi, Rezvan Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Hejazi, Rezvan Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Hejazi, Rezvan Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
  • Hejazi, Rezvan Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Hejazi, Rezvan Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Hematfar, Hematfar Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
  • Hesarzade, Reza A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Hesarzadeh, Reza Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Hesarzadeh, Reza An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Heydari, Mehdi The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
  • Heydari, Zohre The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Homayoun, Saeid Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Homayoun, Saeid Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Honarmandi, zahra Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Hooshmand Kashani, Abbas A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2021, Pages 624-648]
  • Hosayni, Said Rasoul An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
  • Hoshi, Abbas Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
  • Hossein Babaei, Ghader A Survey of the Relationship between Corporate Governance with Created Shareholder Value (CSV) and Economic Value Added (EVA) [Volume 19, Issue 2, 2012, Pages 1-16]
  • Hossein Babaei, Ghader The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content [Volume 23, Issue 2, 2016, Pages 155-172]
  • Hosseini, Ahad Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • Hosseini, Meynoosh The role of liquidity factor in explaining the stock returns: New evidence from Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 337-362]
  • Hosseini, Seyed Ali Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Hosseini, Seyed Ali Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Hosseini, Seyed Ali The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Hosseini, Seyed Ali Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2023, Pages 607-627]
  • Hosseini, Seyed Ali A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
  • Hosseini, Seyyed Ali Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Hosseini, Seyyed Ali Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Hosseini, Zahrasadat Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
  • Hosseinipour, Reza Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
  • Hosseinzadeh, Sohrab Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]

I

  • Imani, Mohammad Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Imani Barandagh, Mohammad The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [Volume 23, Issue 3, 2016, Pages 289-310]
  • Imeni, Mohsen Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2021, Pages 495-522]
  • Iranshahi, Aliakbar The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
  • Ismael Hasan, Batool The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
  • Izadinia, Naser Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Izadinia, Naser The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]

J

  • Jabary, Mehrdad Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2023, Pages 586-606]
  • Jabbari Noghabi, Mahdi A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Jabbarzadeh Kangarluei, Saeed The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Jabbarzade Kangaarloye, Saeed Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • Jafari, Ali A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2023, Pages 738-757]
  • Jafari, Ali Reza The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Jafari, Gholam-Reza Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2011, Pages 33-80]
  • Jafari, Mehdi Data Envelopment Analysis Technique: ‌A complementary Method for Traditional ‌Analysis of Financial Ratios [Volume 17, Issue 2, 2010]
  • Jafari Daredor, Morteza Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
  • Jafarimanesh, Ibrahim The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Jafari Nasab Kermani, Neda Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • Jahangiri Livari, Jahangiri Livari The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
  • Jahangir Nia, Hosein Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Jahanshad, Azita Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Jahanshad, Azita The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Jahanshad, Azita Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • Jalalian, Ramin The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [Volume 19, Issue 67, 2012, Pages 1-14]
  • Jalalvand, Hossein The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Jamali, kamran The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2014, Pages 1-20]
  • Jamalian Pour, Mozafar Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Jamalian Pour, Mozaffar An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • Jamei, Reza Effectiveness of Manager’s Performance on Independent Auditor’s Opinion in Listed Companies of Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 1-14]
  • Jamshidi Navid, Babak The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
  • Jandaghi Ghomi, Mohammad The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Jandaghi Ghomi, Mohammad Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Jandaghi Ghomi, Mohammad SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • Javady Nia, Amir Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
  • JAVANI GHALANDARI, MUSA The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
  • Javid, Daruish The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2012, Pages 99-114]
  • Jokar, Hossein Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Joodaki, Mohammad The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Joudaki Chegeni, Zahra CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Joudaki Chegeni, Zahra The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Joudi, Samira Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Joudi, Samira Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]

K

  • Kafami, Mehdi The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [Volume 21, Issue 4, 2015, Pages 409-430]
  • Kafash Panjeh Shahi, Mohamad The ownership Structure Combinations Effect on the Return of the Accepted Companies in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Kalantari, Ensieh The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2012, Pages 69-80]
  • Kamran, Mahdieh Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Kamyabi, Yahya The relationship between cash flow volatility and cash flow sensitivity of cash with dividend policy in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 211-228]
  • Kamyabi, Yahya The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [Volume 23, Issue 1, 2016, Pages 19-38]
  • Kamyabi, Yahya Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Kamyabi, Yahya Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
  • Karami, Gholamreza The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
  • Karami, Gholamreza Corporate Governance and Equity Valuation: The Model by Using Artificial Neural Network [Volume 18, Issue 64, 2011, Pages 129-150]
  • Karami, Gholamreza Presenting a Model for Inflation Accounting in Iran [Volume 22, Issue 1, 2015, Pages 105-124]
  • Karami, Gholamreza Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Karami, Gholamreza SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • Karami, Gholamreza An Empirical investigation of Inventory Stickiness [Volume 29, Issue 3, 2022, Pages 504-518]
  • Karami, Gholamreza Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Karami, Gholam Reza The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Karami, Morteza The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • KARAMI, GHOLAMREZA Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Kargar, Kargar Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Kashanipoor, Mohammad The Relationship Between Voluntary Disclosure and Outside Directors [Volume 16, Issue 3, 2009]
  • Kashanipoor, Mohammad The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2011, Pages 17-48]
  • Kashanipour, Farhad Investigation of the relationship between conservatism in financial reporting and stock liquidity of the listed companies on Tehran Stock Exchange [Volume 22, Issue 4, 2015, Pages 521-540]
  • Kazemi, Marzieh Conservatism and the Informational Content of Earnings [Volume 23, Issue 4, 2016, Pages 435-460]
  • Kazemi Nojedeh, Masoumeh Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
  • Kazemi Nojedeh, Masoumeh Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
  • Kazemiolum, Mahdi Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Kazemiolum, Mahdi The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Kazemnejad, M Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Kazemnejad, Mostafa Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Kazemnezhad, Fatemeh Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System [Volume 21, Issue 3, 2014, Pages 371-386]
  • Keshavarz, Fatemeh Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Keshtkar, Rasoul Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Keyghobadi., Amir reza Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
  • Khademi, Sasan Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
  • Khademi Zare, Hassan Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
  • Khadivar, Ameneh Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Khajavi, Shokrolah An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
  • Khajavi, Shokrolah The examination of the constraints of qualitative characteristics of accounting information: Evidence from Tehran Stock Exchange [Volume 22, Issue 4, 2015, Pages 421-440]
  • Khajavi, Shokrollah Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
  • Khajavi, Shokrollah Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
  • Khajavi, Shokrollah Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2023, Pages 628-649]
  • Khajavi, Shokroolah Investigating the Relationship between Growth and Profitability of the Companies Listed in Tehran Stock Exchange Using a Simultaneous Equations System [Volume 21, Issue 1, 2014, Pages 73-88]
  • Khalili, MohammadAmin Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Khanaki, Ali Mohammad Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
  • Khani, Abdullah The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Khanizalan, Amirreza A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Khanlari, Amir Prerequisites of extensible Business Reporting Language (XBRL) implementation [Volume 16, Issue 2, 2009]
  • Khansari, Nikoo Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Khazen, Atena A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
  • Kheirollahi, Farshid The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
  • Kheradyar, Sina The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Khodadadi, Vali Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Khodakarami, Mehdi Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2023, Pages 650-672]
  • Khodamipour, Ahmad The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2014, Pages 21-38]
  • Khodamipour, Ahmad The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring [Volume 22, Issue 2, 2015, Pages 183-202]
  • Khodamipour, Ahmad Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Khodamipour, Ahmad The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
  • Khodaparast Salekmoalemy, Abbas The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Khorshidi, Ali Reza The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2014, Pages 21-38]
  • Khosravipour, Negar Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
  • Khosravipour, Negar The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
  • Kiani, Aidin Conditional conservatism in financial reporting [Volume 21, Issue 4, 2015, Pages 471-484]
  • Kieanynejad, Kieanynejad The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Kordabadi, Fatemeh Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Kordestani, Gholamreza The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Kordestani, Gholamreza Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Kordestani, Gholamreza The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Kordestani, Gholamreza The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
  • Koushki Jahromi, Alireza Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
  • Kuhkan, Ali Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]

L

  • Lari, Mahmood Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Lari Dashtbayaz, Mahmoud A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
  • Lari Dashtbayaz, Mahmoud The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • Lari Dasht Bayaz, Mahmood The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • Lari Dashtebayazi, Mahmood Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
  • Larimi, Seiyed Jafar Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]

M

  • Madadi, Arezoo Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
  • Madhoushi, Mehrdad Measuring Intellectual Capital and Investigate the Association Between the Intellectual Capital and Financial Returns of Companies [Volume 16, Issue 3, 2009]
  • Maham, Keyhan Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
  • Mahdavi, Gholamhossein Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System [Volume 21, Issue 3, 2014, Pages 371-386]
  • Mahdavi, Gholamhossein The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Mahfoozi, Gholamreza Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Mahmodi, Vahid Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2012, Pages 29-40]
  • Mahmoodabadi, Hamid A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
  • Mahmoodi Khoshroo, Omid Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
  • Mahmoudabadi, Ali The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Mahmoud Danialei Dehhoz, Mahmoud A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Mahmoudi, Ali A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
  • Mahmoudi, Vahid The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
  • Mahmoudkhani, Mahnaz Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Mahmoudkhani, Mahnaz Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Mahmoudkhani, Mahnaz The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Majidi, Reza Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
  • Malaki, Donya An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Malekian Kalle Basti, Esfandiar The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2012, Pages 69-80]
  • Malekiyan, Esfandiyar The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Malekkhodae Hasanvand, Elahe The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Mamashli, Reza The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Mansoori, Fardin The Role of Visual Financial Ratios in Predicting Corporate Bankruptcy Using Convolutional Neural Network Models and Comparing them with Traditional Models [Volume 28, Issue 3, 2021, Pages 553-573]
  • Mansoorian, Zeynab The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Mansourfar, Gholamreza The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [Volume 21, Issue 4, 2015, Pages 409-430]
  • Mansourfar, Gholamreza The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Mansourfar, Gholamreza Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Mansourfar, Gholamreza Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
  • Mansourfar, Gholamreza Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Mansourfar, Gholamreza Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Manzarzadeh, Hashem The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
  • Maranjory, Mehdi Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Maranjory, Mehdi Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
  • Maranjory, Mehdi Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
  • Maranjory, Mehdi Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Mardani, Ayuob A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Marfou, Mohammad Managerial overconfidence and audit fees [Volume 22, Issue 3, 2015, Pages 363-384]
  • Marfou, Mohammad Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
  • Maroufi, Ahmadreza Investigating asymmetric ratcheting effect on budgeted earnings in Tehran Stock Exchange [Volume 22, Issue 2, 2015, Pages 143-160]
  • Maseihabadi, Abolghasem Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern [Volume 19, Issue 2, 2012, Pages 73-96]
  • Mashayekh, Shahnaz Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Mashayekh, Shahnaz The effect of managers' overconfidence on dividend policy in the firms listed in Tehran stock market [Volume 21, Issue 4, 2015, Pages 485-504]
  • Mashayekh, Shahnaz The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
  • Mashayekh, Shahnaz Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
  • Mashayekh, Shahnaz The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2021, Pages 649-671]
  • Mashayekh, Shahnaz The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Mashayekhi, Bita Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Mashayekhi, Bita Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Mashayekhi, Bita A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • Mashayekhi, Bita A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
  • Mashayekhi, Bita A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
  • Mashayekhi, Bita Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Mashaykhi, Bita The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 251-270]
  • Masoumi, Javad An Investigation on the Usefulness of Accounting Variables in Measuring Abnormal Return of stock in event Studies [Volume 19, Issue 4, 2012, Pages 79-100]
  • Mazaheri, Esmaeel Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Mehdizadeh, Mehrnaz The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points" [Volume 17, Issue 2, 2010]
  • Mehrabaniyan, Sima The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Mehrabanpour, Mohammadraza The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Mehrabanpour, Mohammadreza Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Mehrabanpour, Mohammadreza SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • Mehrabanpour, Mohammadreza Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
  • Mehrabanpour, Mohammad Reza The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Mehrabi, Mehdi Identifying Tax Factors Effecting Debt Tax Advantage in Financing for listed Firms in Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Mehrani, kaveh Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
  • Mehrani, kaveh Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Mehrani, kaveh A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Mehrani, Kaveh The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Mehrani, Kaveh Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • Mehrani, Kaveh Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • Mehrani, Kaveh Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
  • Mehrani, Sasan The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Mehrani, Sasan Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Mehrani, Sasan Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Mehrani, Sasan An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
  • Mehrani1, Kaveh Disclosure quality in family firms listed in the Tehran stock exchange [Volume 21, Issue 4, 2015, Pages 527-540]
  • Meshki, Mehdi An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2012, Pages 53-68]
  • Meshki, Mehdi The Effect of Uncertainty Level on Stock Prices Reaction to the Good News and Bad News during Business Cycles [Volume 21, Issue 1, 2014, Pages 89-108]
  • Meshki, Mehdi Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Meshki Miavaghi, Mehdi Time variation in the marginal value and marginal rate of firms’ cash holdings in the Tehran Stock Exchange (TSE) [Volume 22, Issue 3, 2015, Pages 401-419]
  • Metanat, Maryam The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
  • Mirbagheri Roudbarei, Amene The Effects of Materiality Threshold and Managers' Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 55-72]
  • Mirfakhraddini, Heidar Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Mirhosseini, Iraj A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
  • Mirmohammadi, Zohreh Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
  • Mirzaee Abbas Abad, Mohammad Mahdi organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • Moeinaddin, Mahmoud Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
  • Moein Aldin, Mahmood The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2012, Pages 69-80]
  • Moghadasi, Moghadasi Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
  • Moghadasi Nikjeh, Mina Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Moghaddam, Abdolkarim The Investigation of the Effect of some Corporate Governance Attributes on Capital Structure Decisions for Corporation Listed in Tehran Stock Exchange [Volume 19, Issue 2, 2012, Pages 123-136]
  • Moghimi, Fatemeh Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Moghimi, Seyed Mohammad Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
  • Mohaghegh, Hadi Market Reaction to Substantial Deviations from Dividend Trends [Volume 18, Issue 66, 2012, Pages 29-40]
  • Mohamad Hasanzadeh, Soheil Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
  • Mohamadi, Shapoor Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [Volume 19, Issue 2, 2012, Pages 31-46]
  • Mohamadi Asl, Nasrin The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Mohammad Abadi, Mahdi Accounting Conservatism, Earnings Persistence and Earnings Distribution [Volume 16, Issue 2, 2009]
  • Mohammadi, Abdullah Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
  • Mohammadi, Amir A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Mohammadi, Farzaneh Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Mohammadi, Javad The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
  • Mohammadi, Mahdi Study of Accounting Knowledge Translation and Its Drawbacks in Iran [Volume 23, Issue 2, 2016, Pages 193-212]
  • Mohammadi, Mansour Investigating the relationship between corporate governance mechanism and cash holding [Volume 22, Issue 2, 2015, Pages 263-278]
  • Mohammadi, Shapoor Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Mohammadian, Mina Impact of accrual quality on non-cash flow shock stock returns [Volume 21, Issue 2, 2014, Pages 173-188]
  • Mohammadi Nodeh, Fazel Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
  • Mohammadi Oroojeh, Faezeh An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
  • Mohammadi Shad, Zohreh Investigating the Relationship between Default Risk and Earning Response Coefficient (ERC) [Volume 21, Issue 1, 2014, Pages 1-18]
  • Mohammadi Shad, Zohreh Investigating asymmetric ratcheting effect on budgeted earnings in Tehran Stock Exchange [Volume 22, Issue 2, 2015, Pages 143-160]
  • Mohammadpoorzanjani, Masoud Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Mohammadrezaei, Fakhroddin Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Mohammadrezaei, Fakhroddin The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
  • Mohammad Rezaei, Fakhroddin Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2023, Pages 650-672]
  • MohammadRezaei, Fakhroddin Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
  • Mohammadzadeh Salteh, Heydar Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
  • Mohammadzade Salteh, Heydar The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
  • Mohammadzade Salteh, Heydar Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Mohebali, Sareh Survey of the Factors Affecting Liquidity of Futures Contracts in Iran Mercantile Exchange [Volume 17, Issue 1, 2010]
  • Mohmad, Shapoor A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2010]
  • Mohseni Namaghi, Davood Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
  • Mojtahedzadeh, Vida The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Mojtehed Zadeh, Vida The Relationship of Intellectual Capital (Human, Customer and Structural) and the Performance of Insurance Industry " Managers' View Points" [Volume 17, Issue 2, 2010]
  • Mojtehed Zadeh, Vida The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
  • Molanazari, Mahnaz Psychological characteristics contributing to expertise in audit judgment [Volume 21, Issue 4, 2015, Pages 505-526]
  • Molanazari, Mahnaz Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • Molanazari, Mahnaz The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • Mollanazari, Mahnaz organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • Mollanazari, Mahnaz Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Mollanazari, Mahnaz Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Momeni, Alireza The Role of Visual Financial Ratios in Predicting Corporate Bankruptcy Using Convolutional Neural Network Models and Comparing them with Traditional Models [Volume 28, Issue 3, 2021, Pages 553-573]
  • Momeni, Mansor The comparison of regression analysis for accounting data [Volume 16, Issue 4, 2010]
  • Momeni, Mansor Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Momeni Yanesari, Abolfazl The Investigation of the Effect of some Corporate Governance Attributes on Capital Structure Decisions for Corporation Listed in Tehran Stock Exchange [Volume 19, Issue 2, 2012, Pages 123-136]
  • Momtazian, Alireza Investigating the Relationship between Growth and Profitability of the Companies Listed in Tehran Stock Exchange Using a Simultaneous Equations System [Volume 21, Issue 1, 2014, Pages 73-88]
  • Montazeri, Javad Reviewing Influential Factors on Capital Structure of Firms Listed in Tehran Security Exchange with Emphases on Production Market Competition [Volume 20, Issue 3, 2013, Pages 1-26]
  • Moradi, Amir The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Moradi, Davood Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Moradi, Javad A comparative investigation into the Effects of Management Myopia and Earnings Management on Stock Return [Volume 21, Issue 2, 2014, Pages 229-250]
  • Moradi, Javad Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Moradi, Mahdi Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
  • Moradi, Mohammad Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Moradi, Mohammad Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
  • Moradi, Mohammad Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
  • Moradi, Mohammad Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
  • Moradi, Moradi The Relationship between Additional Working Capital and Stock’s Excess Return in Tehran Stock Exchange Accepted Companies [Volume 20, Issue 2, 2013, Pages 109-132]
  • Moradian, Afsane An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
  • Moradzadehfard, Mahdi The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Moradzadeh Fard, Mehdi Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2012, Pages 41-52]
  • Mortazavi, Seyyed Morteza The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [Volume 19, Issue 67, 2012, Pages 73-90]
  • Mosalman Abdol Abadi, Amir Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Mosavi, Mirhossein Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Moshashaee, Seyyed Mohammad The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
  • Moshashaee, Seyyed Mohammad Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
  • Moshashaei, Seyed Mohammad The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Moshashaei, Seyyed Mohammad Provide a New Model in the Ranking and Corporate Financial Assessment (Basic Metals Industry Case Study in Tehran Stock Exchange) [Volume 18, Issue 66, 2012, Pages 41-52]
  • Mostafavi, Niloofar Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]
  • Mousavi Shiri, Seyyed Mahmoud The review of earnings management in different level of conservatism and institutional investors base on Benford law [Volume 23, Issue 2, 2016, Pages 213-234]
  • Mousavi Shiri, Seyyed Mahmoud Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]

N

  • Nadiri, Mohammad The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Nahas, Kazem Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
  • Najafi, Zahra The examination of the constraints of qualitative characteristics of accounting information: Evidence from Tehran Stock Exchange [Volume 22, Issue 4, 2015, Pages 421-440]
  • Najafnia, Somayeh Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
  • Najjar, Najjar The Relationship between Additional Working Capital and Stock’s Excess Return in Tehran Stock Exchange Accepted Companies [Volume 20, Issue 2, 2013, Pages 109-132]
  • Najmadini, Narges The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2012, Pages 99-114]
  • Namaki, Ali Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2011, Pages 33-80]
  • Namazi, Mohamad Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2014, Pages 113-134]
  • Namazi, Mohamad Investigation of the relationship between conservatism in financial reporting and stock liquidity of the listed companies on Tehran Stock Exchange [Volume 22, Issue 4, 2015, Pages 521-540]
  • Namazi, Mohammad The Impact of Institutional Ownership on Current and Future Financial Performance of Listed Companies in Tehran Stock Exchange [Volume 16, Issue 4, 2010]
  • Namazi, Mohammad Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2011, Pages 85-186]
  • Namazi, Mohammad Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Namazi, Mohammad Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Namazi, Mohammad A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Namazi, Mohammad Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
  • Namazi, Mohammad Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
  • Namazian, Ali Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
  • Nargesian, Abbas Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • Naseri, Hosein Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Nasiri, Rohallah A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2011, Pages 103-218]
  • Nasseri, Ahmad A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer [Volume 22, Issue 4, 2015, Pages 501-520]
  • Nasseri, Ahmad The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Nateghi, Samira A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Nazari, Saeideh Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Nazaripour, Mohammad Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2023, Pages 714-737]
  • Nazemi, Amin A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
  • Nazemi, Amin The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
  • Nazemi Ardakani, Mahdi The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Nazemi Ardakani, Mahdi A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Nekoee Zadeh, Maryam The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Nemati, Marziye The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Neshat, Najmeh Cost Driver Determination in Activity Based Costing Systems Using Data Mining Process and Factor Analysis Methods [Volume 18, Issue 63, 2011, Pages 21-38]
  • Nikbakht, Mohammad reza Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
  • Nikbakht, Mohammadreza Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Nikbakht, Mohammadreza Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Nikbakht, Mohammad Reza Factors Influencing the Aadoption of Extensible Financial Reporting Language in the National Iranian Petrochemical Company and Subsidiary Companies [Volume 18, Issue 66, 2012, Pages 81-94]
  • Nikbakht, Mohammad Reza Investigating the Relationship between Corporate Governance and Systematic Risk [Volume 21, Issue 1, 2014, Pages 109-126]
  • Nikbakht, Mohammad Reza The relationship between intellectual capital, adjusted economic value added and stock liquidity [Volume 22, Issue 4, 2015, Pages 541-560]
  • Nikbakht, Mohammad Reza The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Nik kar, Javad The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Nikoomaram, Hashem Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Nikoomaram, Hashem Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Nikravan Fard, Bita The relationship between cash flow volatility and cash flow sensitivity of cash with dividend policy in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 211-228]
  • Nikzad Ghadikolaee, Mahdis The Effect of Behavioral Interventions on Auditors' Knowledge-Sharing Behavior: Examining the Mediating Role of Attitudes and Normative Beliefs [Volume 27, Issue 3, 2020, Pages 429-453]
  • Nobakht, Maryam Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Nonahal Nahr, Ali akbar Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Nonahal Nahr, Ali Akbar The Evaluation Investor's Underreaction in the Tehran Stock Exchange (TSE) [Volume 16, Issue 1, 2009]
  • Nonahal Nahr, Ali Akbar The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Nonahal Nahr, Ali Akbar Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
  • Nonahal Nahr, Ali Akbar Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
  • Nonahal Nahr, Ali Akbar Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
  • Noorbakhsh, Asgar A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2011, Pages 103-218]
  • Noravesh, Iraj Corporate Disclosure Quality (consist of timeliness and reliability) and Earnings Management [Volume 16, Issue 2, 2009]
  • Norouzi, Mohammad Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Norouzi, Mohammad Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
  • Norozi, Norozi EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
  • Noruzi, Sona The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
  • Noshadi, Meisam An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]

O

  • Okhravi Joghan, Aboozar Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Omrani, Hamed The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
  • Oradi, Javad The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • Oshani, Mohammad Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
  • Osoolian, Mohammad Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Osoolian, Mohammad A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • Osoolian, Mohammad Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Osoolian, Mohammad Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]

P

  • Pakdin Amiri, Pakdin Amiri The Relation among Growth Opportunities in Valuation of Free Cash Flow [Volume 20, Issue 1, 2013, Pages 113-132]
  • Pakmaram, Asgar A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2021, Pages 546-580]
  • Pakmaram, Asgar A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2023, Pages 738-757]
  • Parchini Parchin, Seyed Mahdi The Relationship Between Voluntary Disclosure and Outside Directors [Volume 16, Issue 3, 2009]
  • Parsa, Hojat The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Parsaei, Mona The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • Parsaei, Mona Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Partovi, Naser The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
  • Parvaei, Akbar Disclosure quality in family firms listed in the Tehran stock exchange [Volume 21, Issue 4, 2015, Pages 527-540]
  • Parvaei, Akbar Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
  • Parvizi, Arezou Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Pazouki, Yasaman Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
  • Peikfalak, Jamshid Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Peyvandi, Saeedeh Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
  • Piri, Parviz A review of the relationship between components of internal financial flexibility at Tehran Stock Exchange (TSE) listed companies [Volume 22, Issue 3, 2015, Pages 319-336]
  • Piri, Parviz Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Piri Sagharloo, Mahdi Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • Piri Sagharloo, Mahdi Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
  • Piry, Parviz Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
  • Pishva, Fatemeh The review of earnings management in different level of conservatism and institutional investors base on Benford law [Volume 23, Issue 2, 2016, Pages 213-234]
  • Pour Aghajan, Abbasali Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2023, Pages 586-606]
  • Pouresmaily, Azadeh The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring [Volume 22, Issue 2, 2015, Pages 183-202]
  • Pourezza, Ali Asghar Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Pourheidari, Omid Financing and ‍Changes in the Level of Conditional Accounting Conservatism [Volume 18, Issue 66, 2012, Pages 15-28]
  • Pourheidari, Omid The Impact of Stock Price Changes on Voluntary Disclosure in Firms Listed in Tehran Stock Exchange (TSE) [Volume 21, Issue 1, 2014, Pages 39-56]
  • Pourheidari, Omid The impact of corporate tax risk on audit fee [Volume 22, Issue 3, 2015, Pages 301-318]
  • Pourheidari, Omid Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Pourheidari, Omid Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Pourheidari, Omid Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
  • Pourheydari, Omid A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
  • Pourheydari, Omid The Relationship between Accounting Variables and Stock Price Movements in Tehran Stock Exchange (TSE) [Volume 17, Issue 2, 2010]
  • Pourkarim, Yaghoub The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
  • Pouryousof, Azam Auditor's Cognitive Style, Information Load and Judgment Quality in Going Concern [Volume 19, Issue 2, 2012, Pages 73-96]
  • Pourzamani, Zahra Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Pourzamani, Zahra The Impact of Intellectual Capital on Firms Market Value and Financial Performance [Volume 19, Issue 2, 2012, Pages 17-30]
  • Pourzamani, Zahra The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Pouyanfar, Ahmad Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Pouyanfar, Ahmad An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Pouyanfar, Ahmad The Information Content of Inter-transaction Duration [Volume 19, Issue 67, 2012, Pages 15-30]

Q

  • Qaderi, Bahman The Effect of Audit Quality on Agency Costs and Information Asymmetry: Structural Equation Modeling Approach [Volume 23, Issue 3, 2016, Pages 3533-372]
  • Qaderi, kawa The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]

R

  • Raei, Reza Transactional Prices Intraday Evidence from Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Raei, Reza Analysis of Tehran Stock Exchange by Complex Network based on Threshold method [Volume 17, Issue 4, 2011, Pages 33-80]
  • Raei, Reza Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
  • Rahimi, Azam Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
  • Rahimian, Nezamoddin Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2010]
  • Rahimian, Nezamoddin Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Rahimian, Nezamoddin Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
  • Rahmani, Ali Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
  • Rahmani, Ali The Relationship Between Voluntary Disclosure and Outside Directors [Volume 16, Issue 3, 2009]
  • Rahmani, Ali Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Rahmani, Ali Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Rahmani, Ali The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Rahmani, Ali Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Rahmani, Ali Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Rahmani, Ali Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Rahmani Nasrabadi, Mohammad The effective Factors on Accuracy of Forecasted Earning Evidence from Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Rahmany Youshanlouei, Hossein A Survey of the Affection of Financial and non Financial Factors in Performance Assessment of Job Satisfaction in the View Point of Personnel of Accepted Companies in the Iranian Stock Exchange [Volume 18, Issue 63, 2011, Pages 1-20]
  • Rahnamaie Roodposhti, Fereidoon Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Rahnamai Roodposhti, Freydoon Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Rahnamay Roodposhti, Fraydon Explanation of Capital Asset pricing: Comparison between Models [Volume 17, Issue 4, 2011, Pages 49-116]
  • Rahnamay Roodposhti, Fraydoon Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
  • Raigan, Ehsan Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [Volume 16, Issue 1, 2009]
  • Rajab Ali Zadeh, Javad An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Rajabbeyki, Mohammad Ali Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Rajabdorri, Hossein A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Rajabdorri, Hossein The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
  • Rajabi, Ahmad Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
  • Rajabi, Rouhollah Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Ramezan Ahmadi, Mohammad Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Ramezan Ahmadi, Mohammad The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
  • Ramezani, Mohammad Javad Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • Ramsheh, Manijeh Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [Volume 20, Issue 4, 2014, Pages 39-60]
  • Ranjbar Navi, Rostam The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
  • Rasaiian, Amir Ownership Dispersion and Stock Liquidity [Volume 17, Issue 2, 2010]
  • Rasaiian, Amir Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Rashidi, Mohsen The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2021, Pages 581-603]
  • Rashidi, Mohsen Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
  • Rashidi Baqhi, Mohsen Review Audit Fee Stickiness [Volume 21, Issue 4, 2015, Pages 431-448]
  • Rashidi Baqhi, Mohsen The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
  • Rashidi Zad, Fatemeh Survey of the relation between market share changes and valuation of future earnings and growth opportunities [Volume 17, Issue 1, 2010]
  • Rasooli kordestani, nader Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Rasouli, Peyman The Effect of Audit Quality on Agency Costs and Information Asymmetry: Structural Equation Modeling Approach [Volume 23, Issue 3, 2016, Pages 3533-372]
  • Rayisi Vanani, Iman Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
  • Rezaee, Farzin An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Rezaee, Zabihollah Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Rezaei, Ali Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • Rezaei, Farzin The effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital [Volume 21, Issue 4, 2015, Pages 449-470]
  • Rezaei, Farzin The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Rezaei, Farzin Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
  • Rezaei, Gholam Reza The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Rezaei, Gholam Reza Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Rezaei, Mehdi The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Rezaei, Nader A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2021, Pages 546-580]
  • Rezaei, Rezaei Relationship between Cash Distribution, Size and Error Prediction of Future Cash Flows [Volume 20, Issue 1, 2013, Pages 77-92]
  • Rezaeian, Ali Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Rezaei Pitenoei, Yasser Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
  • Rezaei Pitenoei, Yasser Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
  • Rezaei Pitenoei, Yasser CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
  • Rezagholizadeh, Mahdieh Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Rezapour3, Narges Institutional Ownership and Stock Liquidity: Evidence from Iran [Volume 17, Issue 3, 2010]
  • Rezazadeh, Javad The Link between Information Asymmetry and Conservatism in Financial Reporting [Volume 16, Issue 1, 2009]
  • Rezazadeh, Javad The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
  • Rezazadeh, Javad Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
  • Rezazadeh, Javad Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • Robatmili, Mojgan Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Robatmili, Moojgan Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
  • Rostaminia, Reza Factors Affecting the Number of Audit Committees Meetings [Volume 29, Issue 2, 2022, Pages 339-358]
  • Rouhi, Mohamad The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
  • Royayee, Ramazanali The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]

S

  • Sadabadi, Ali Asghar Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Sadeghian, Masoud Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Sadeghi Sharif, Seyed Jalal The ownership Structure Combinations Effect on the Return of the Accepted Companies in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Sadeghi Sharif, Seyed Jalal Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Sadeghi Yakhdani, Ghazal The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Sadeghzadeh Maharluie, Mohammad Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Sadehvand, Mohammadjavad Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
  • Sadi, Rasol Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • Saeeda, Saeed The Investigating Overreaction of Investors to Patterns of Past Financial Performance Measures in the Tehran Stock Exchange [Volume 16, Issue 1, 2009]
  • Saeedi, Ali Predicting Financial Distress of firms Listed in Tehran Stock Exchange Using Bayesian networks [Volume 16, Issue 2, 2009]
  • Saeedi, Ali The Effects of Accounting Variables and Firm’s Characteristics on Stock prices of Companies Listed in TSE [Volume 17, Issue 4, 2011, Pages 1-16]
  • Saeedi, Saeedi Factors Explaining Debt Capacity in Tehran Stock Exchange (TSE) Listed Companies [Volume 20, Issue 2, 2013, Pages 43-64]
  • Saei, Mohammad Hossain The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Saei, Mohammad Javad A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
  • Saei, Mohammad Javad Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Safabakhsh, Shahla An investigation of Relationship between Accounting and Economical Performance Measures with Market Value of Companies in Cement and Petrochimical Industries in Tehran Stock Exchange [Volume 17, Issue 3, 2010]
  • Safari Gerayli, Mehdi Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
  • Safari Gerayli, Mehdi Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
  • Safari Gerayli, Mehdi Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
  • Safari Gerayli, Mehdi Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Safarzadeh, Mohammad Hosein The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Safarzadeh Bondari, Mohammad Hossein A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2021, Pages 624-648]
  • Saffari, Babak Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Safikhani, Reza Inflation, operating cycle, and cash holdings [Volume 22, Issue 4, 2015, Pages 441-460]
  • Safikhani, Reza Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
  • Safi Pour Afshar, Mojtaba Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Saghafi, Ali The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
  • Saghafi, Ali Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
  • Sahabi, Sahabi Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Sahbay Ghorghi, Elmira Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
  • Sajadi, Seyed Hosein The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Sajadi, Seyed Hosein The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Sajadi, Seyed Hossein Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Sajadpour, Reza The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Sajjadi, Seyyed Hussein The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Sajjadi, Zanyar Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Sajjadi, Zanyar Intra-Industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role Of Corporate Governance [(Articles in Press)]
  • Salehabadi, Roza Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
  • Salehabadi, Salehabadi Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Salehi, Mahdi Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Salehi, Tabandeh The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
  • Salehinia, Mohsen Investigating the Relationship between Growth and Profitability of the Companies Listed in Tehran Stock Exchange Using a Simultaneous Equations System [Volume 21, Issue 1, 2014, Pages 73-88]
  • Salehnejad, Sayeed Hasan Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2010]
  • Saleki, Ali Relationship between the Some of Corporate Governance Mechanisms and Information Asymmetry in the Firms listed in Tehran Stock Exchange [Volume 16, Issue 4, 2010]
  • Salim, Farshad An analysis of the relationship between financial distress risk and equity returns [Volume 22, Issue 2, 2015, Pages 243-262]
  • Salmani, Rasol The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [Volume 23, Issue 1, 2016, Pages 19-38]
  • Salmani, Rasoul The relationship between cash flow volatility and cash flow sensitivity of cash with dividend policy in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 211-228]
  • Samavat, Milad Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Samimi, Saeid The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
  • Sanyeei, Mahyar Time variation in the marginal value and marginal rate of firms’ cash holdings in the Tehran Stock Exchange (TSE) [Volume 22, Issue 3, 2015, Pages 401-419]
  • Saqafi, Ali An Investigation of Effect of Disclosure Informational Noise on Risk and Return in Tehran Stock Exchange [Volume 19, Issue 67, 2012, Pages 31-54]
  • Saranj, Alireza The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Sarlak, Narges Relationship between Related Party Transactions and Earnings Management [Volume 20, Issue 4, 2014, Pages 77-92]
  • Sarlak, Narges Study of Accounting Knowledge Translation and Its Drawbacks in Iran [Volume 23, Issue 2, 2016, Pages 193-212]
  • Sarlak, Narges CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Sarlak, Narges The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Sarvestani, A. Investigating the Effects of Disclosure Quality on the Current and Future Performance of the Companies Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 1-20]
  • Sayrani, Mohammad An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
  • Seddighi, Roohollah Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
  • Sepasi, Sahar Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2014, Pages 61-76]
  • Sepasi, Sahar Inflation, operating cycle, and cash holdings [Volume 22, Issue 4, 2015, Pages 441-460]
  • Sepasi, Sahar Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Sepasi, Sahar Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • Setayesh, Mohammad Usefulness of Capital Structure and its change for achieving financial strategies of companies in the Tehran Stock Exchange [Volume 18, Issue 64, 2011, Pages 73-90]
  • Setayesh, Mohammad The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Setayesh, Mohammad Hossein Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Seyed Nezhad Fahim, Seyed Reza Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Seyed Nezhad Fahim, Seyed Reza Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
  • Seyedy, Seyed Aziz Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
  • Seyyedi, Seyyed Jalal The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 251-270]
  • Seyyedi, Seyyed Jalal Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • SeyyedRezaei, MirYaghoub Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Shafiee, Mohammad Javad Genetic Algorithms in Determining Optimal Capital Structure of Firms Accepted in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Shafiei, Hossein An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [Volume 16, Issue 4, 2010]
  • Shafi Poor, Seyed Mojtaba Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
  • Shafizadeh, Bahareh Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Shahbazi, Kioumars The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Shahbazi, Majid Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • Shahin Fard, Neda Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Shahmoradi, Nasim Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2021, Pages 604-623]
  • Shahriari, Alireza A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Shahriyari, Sara An analysis of the relationship between financial distress risk and equity returns [Volume 22, Issue 2, 2015, Pages 243-262]
  • Shahsavand, Monire The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [Volume 20, Issue 3, 2013, Pages 101-123]
  • Shahsavari, Masome The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [Volume 23, Issue 1, 2016, Pages 19-38]
  • Shakeri, Akbar The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Shams, Shahabeddin A Survey of the time scale of capital asset pricing model (CAPM) by wavelet Transfarm [Volume 16, Issue 4, 2010]
  • Shams, Shahabeddin Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Shams, Shahabeddin Survey of the Excess Return of Earning and Price Momentum Strategy in Tehran Stock Exchange (TSE) [Volume 17, Issue 3, 2010]
  • Shams, Shams The Relation among Growth Opportunities in Valuation of Free Cash Flow [Volume 20, Issue 1, 2013, Pages 113-132]
  • Shemirani, Ghazal Mortezaee Dividend Drivers: Market Signals [Volume 18, Issue 63, 2011, Pages 36-69]
  • Sheybani Tezerji, Abbas Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Shiri, Yahya The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Shirzad, Ali The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2014, Pages 21-38]
  • Shojaei, Mohammad Reza The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2011, Pages 17-48]
  • Sinayi, Hassanali Survey of the relation between market share changes and valuation of future earnings and growth opportunities [Volume 17, Issue 1, 2010]
  • Sivandian, Mesbah A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
  • Skandarlee, Taher The Information Content of Quarterly Earnings Announcements [Volume 18, Issue 65, 2012, Pages 115-130]
  • Sohrabi, Babak Prerequisites of extensible Business Reporting Language (XBRL) implementation [Volume 16, Issue 2, 2009]
  • Sohrabi, Babak Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
  • Soleimaniamiri, Gholamreza Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Soleimani Amiri, Gholamreza The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
  • Soleimani Farsani, Arash Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Soleimany Amiri, Gholamreza The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [Volume 18, Issue 64, 2011, Pages 91-112]
  • Solgi, Mohammad Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
  • Soltaninejad, Ahmadsadegh Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Soltani Nejad, Ebrahim Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Soroushyar, Afsane The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Soukhakian, Iman Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2023, Pages 650-672]
  • Souri, Ali Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]

T

  • Taak, Fatemeh Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2014, Pages 113-134]
  • Taghavi, Mehdi The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Taghavi, Seyed Rohallah Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
  • Taghavifard, Mohammad Taghi Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Taghimollaee, Saeed The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • Taghi nataj malek shah, Gholamhassan Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • Taghi Taghavifard, Mohammad A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
  • Taghizadeh, Mostafa Conditional conservatism in financial reporting [Volume 21, Issue 4, 2015, Pages 471-484]
  • Taghizadeh, Mostafa Studying the effect of information risk and transaction costs on stock market reaction to earnings news [Volume 23, Issue 2, 2016, Pages 235-252]
  • Taghizadeh, Nafiseh Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Taghizadeh, Reza Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Taghizadeh Khanqah, Taghizadeh Khanqah The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
  • Taghizadeh Khanqah, Vahid The role of financial reporting quality in mitigating the constraining effect of dividend on firms' investment [Volume 22, Issue 2, 2015, Pages 161-182]
  • Taghizadeh Khanqah, Vahid The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Taghizadeh Khanqh, Vahid The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Taherabadi, Ali Asghar The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
  • Taheri, Mandana Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
  • Taheri, Zahra Investigating the Relationship between Corporate Governance and Systematic Risk [Volume 21, Issue 1, 2014, Pages 109-126]
  • Taheri, Zahra An Empirical investigation of Inventory Stickiness [Volume 29, Issue 3, 2022, Pages 504-518]
  • Tahmasebi Ashtiyani, Mahsa The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Tahriri, Arash Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • Tahriri, Arash A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Tahriri, Arash The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Tahriri, Arash Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
  • Tahriri, Arash Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
  • Tahriri, Tahriri رMarket Information about Firms’ Fundamentals and Earnings Management: Evidence from Companies Listed on the Tehran Stock Exchange (TSE) [Volume 20, Issue 1, 2013, Pages 19-34]
  • Tajik, Kamran Presenting a Model for Inflation Accounting in Iran [Volume 22, Issue 1, 2015, Pages 105-124]
  • Tajvidi, Elnaz Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
  • Talaneh, Abdolreza Working capital management and shareholders wealth [Volume 21, Issue 2, 2014, Pages 127-150]
  • Talaneh, Abdolreza The role of liquidity factor in explaining the stock returns: New evidence from Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 337-362]
  • Talaneh, Abdolreza Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
  • Talaneh, Abdol Reza Dividend Drivers: Market Signals [Volume 18, Issue 63, 2011, Pages 36-69]
  • Talebnia, GH Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran [Volume 19, Issue 3, 2012, Pages 43-60]
  • Talebnia, Ghodratollah Efficiency Evaluation of Financial variables and Economic variables in Financial Distress Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
  • Talebnia, Ghodratollah The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
  • Talebnia, Qodratolah Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
  • Tamoradi, Ali The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
  • Tamoradi, Ali Factors Affecting the Number of Audit Committees Meetings [Volume 29, Issue 2, 2022, Pages 339-358]
  • Tanani, Mohsen Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Tanha, Farid Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
  • Tarazian, Abbas The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Tariverdi, Yadollah Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
  • Tariverdi, Yadollah The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Tariverdi, Yadollah Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Tashakori Jahromi, Mohammad Working capital management and shareholders wealth [Volume 21, Issue 2, 2014, Pages 127-150]
  • Tatli, Rashid The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Tavakolnia, Esmail Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Tavangare Hmzeh Kolaei., Afsaneh Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
  • Tehrani, Reza The Study of Mean Reversion in Tehran Security Exchange Using Variance Ratio Test [Volume 16, Issue 1, 2009]
  • Tehrani, Reza Study relation between selected ratios & measures in Investment Companies at Tehran Stock Exchange [Volume 18, Issue 65, 2012, Pages 19-40]
  • Teymoori, Zahra Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
  • Tohidinejad, Marzieh Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Torkaman Ahmadi, M Analysis of the Random Walk Hypothesis in Tehran Stock Exchange using Variance Ratio Test [Volume 19, Issue 3, 2012, Pages 79-98]
  • Towhidlou, M. The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]

V

  • Vadiee Noghbi, Mohammad Hossein The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Vaez, Sayed Ali Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages [Volume 28, Issue 1, 2021, Pages 1-30]
  • Vaez, Seyed Ali The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Vaez, Seyed Ali The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
  • Vafi Sani, Jalal The relationship between Debt Contracts, Firm Size, and Conservatism among listed Firms in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Valiyan, Hasan Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
  • Valiyan, Hasan Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
  • Valiyan, Hasan Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
  • Valizadeh Larijani, Azam Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
  • Valizadeh Larijani, Azam The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Valizadeh Larijani, Azam Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
  • Vanaki, Amir Salar A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
  • Vatanparast, Mohammadreza Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
  • Vatanparast, Mohammad Reza The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]

W

  • Weysihesar, Soraya Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2023, Pages 628-649]
  • Weysihesar2, Soraya The effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital [Volume 21, Issue 4, 2015, Pages 449-470]

Y

  • Yabloui Khamsaloui, Malek Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2014, Pages 61-76]
  • Yaghoob Nezhad, A Conservatism and Reduce Stock Price Crash Risk [Volume 19, Issue 3, 2012, Pages 99-118]
  • Yahyaei, Monireh Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
  • Yahyazadehfar, Mahmood Relationship among EVA, Profitability Ratios and Market value added of listed companies in Tehran Stock Exchange [Volume 17, Issue 1, 2010]
  • Yahyazadehfar, Yahyazadehfar The Relation among Growth Opportunities in Valuation of Free Cash Flow [Volume 20, Issue 1, 2013, Pages 113-132]
  • Yari, Mehdi Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
  • Yavari, Yavari Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
  • Yazdani, H.R. The Relationship between the Value Added Intellectual Capital and the Financial, Economic and Stock Market Performance of Companies Listed in the Stock Exchange of Iran [Volume 19, Issue 4, 2012, Pages 15-32]
  • Yazdani, Mahdieh Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]
  • Yazdanian, Alemeh A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • YousefAlitabar, Nasibeh The study of relationship between dividend policy & corporate governance in Tehran Stock Exchange [Volume 17, Issue 4, 2011, Pages 69-152]

Z

  • Zakizadeh, Babak Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2023, Pages 714-737]
  • Zalaghi, Hasan A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
  • Zalaghi, Hasan The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Zamani, Reza The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Zangouri, Zangouri The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [Volume 20, Issue 2, 2013, Pages 65-86]
  • Zare Bahnamiri, Mohammad Javad Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
  • Zarezadegan, Omid Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
  • Zargaran Yazd, Hasti The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 251-270]
  • Zarra Nezhad, Mansour The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
  • Zeinali, Hadis Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
  • Zendedel, Ahmad Comparison to woo independent auditors and financial variables in predicting bankruptcy [Volume 18, Issue 65, 2012, Pages 63-78]
  • Zendedel, Ahmad The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [Volume 20, Issue 2, 2013, Pages 1-18]
  • Zeynali, Mahdi The role of financial reporting quality in mitigating the constraining effect of dividend on firms' investment [Volume 22, Issue 2, 2015, Pages 161-182]
  • Zeynali, Mahdi Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Zolfaghari, M. The Analysis of Shares' Price predictability by Variance Ratio Tests and Random Walk Hypothesis in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 101-118]