Author Index

A

  • Abdzadeh Kanafi, Mohammad Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • 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]
  • 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]

B

  • 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]
  • 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]
  • Bahrisals, Jamal Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • Barzide, Farokh Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • 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]

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]

D

  • 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]
  • 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]

E

  • Ebrahimi, Mohsen Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
  • 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]
  • 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]
  • Etemadi, Hossein Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]

G

  • 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]
  • Ghazinoori, Soroush Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • 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

  • 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]
  • Hasankhani, Fatemeh Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
  • Hasanzadeh Diva, Seyed Mostafa Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
  • 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]
  • Heidari Ashkezari, Fatemeh Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Hejazi, Rezvan Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
  • Hosseini, Ahad Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • 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]

J

  • 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]
  • 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]

K

  • 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 SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • 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]
  • Kordabadi, Fatemeh Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Kordestani, Gholamreza The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]

M

  • 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]
  • Maranjory, Mehdi Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Mashayekhi, Bita A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
  • Mehrabanpour, Mohammadreza SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • Mehrani, Sasan An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
  • 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]
  • 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]
  • Molanazari, Mahnaz The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • 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]
  • 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]

N

  • 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]
  • 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]

O

  • 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

  • Parsaei, Mona The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • 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]
  • Piri Sagharloo, Mahdi Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
  • 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]

R

  • Rajabdorri, Hossein The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
  • Ramezani, Mohammad Javad Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • 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]
  • Rezaei, Farzin Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
  • Rezazadeh, Javad Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]

S

  • Sadi, Rasol Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • Saghafi, Ali Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
  • 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]
  • Sepasi, Sahar Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • Seyyedi, Seyyed Jalal Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • Sivandian, Mesbah A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
  • 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]

T

  • Taghimollaee, Saeed The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • Taghizadeh, Reza Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Tahriri, Arash Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
  • 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 Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
  • 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]

V

  • 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]
  • 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]

Z

  • Zare Bahnamiri, Mohammad Javad Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
  • 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]