Author Index

A

  • Abbasi, Ebrahim The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
  • Abdi, Mostafa The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Abdoli, Mohammad Reza Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
  • Abolghasemi, Mahmood Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
  • Adlzadeh, Morteza Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2021, Pages 523-545]
  • Amiri, Esmaeil A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]

B

  • 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, Jafar Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2021, Pages 523-545]
  • 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]
  • 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]
  • 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]

D

  • 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]

E

  • 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]
  • 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]

F

  • 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]
  • Fakhari, Hossein A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • 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]
  • 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]

G

  • 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]

H

  • Habibzade, Malihe The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2021, Pages 649-671]
  • Hasanzade Kucho, Mahmood The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2021, Pages 649-671]
  • 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 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]
  • 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]
  • 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]
  • 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, 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]

I

  • Imeni, Mohsen Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2021, Pages 495-522]
  • 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

  • Jalalvand, Hossein The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • 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]

K

  • 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]
  • Kazemiolum, Mahdi The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • 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]

M

  • 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]
  • Maranjory, Mehdi Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
  • Mashayekh, Shahnaz The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2021, Pages 649-671]
  • 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]
  • Mehrani, Kaveh Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • 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, Mohammad Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
  • 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]

N

  • 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]
  • 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]

P

  • 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]

R

  • 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]
  • 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]
  • 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 Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]

S

  • 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]
  • Safari Gerayli, Mehdi Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
  • 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]
  • 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]
  • 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]
  • Shahbazi, Majid Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • 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]

T

  • Tahmasebi Ashtiyani, Mahsa The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Tamoradi, Ali The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]

V

  • 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 The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]

Y

  • Yahyaei, Monireh Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]

Z

  • Zalaghi, Hasan The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]