Author Index

A

  • 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]
  • Abouhamzeh, Mina organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • Aflatooni, Abbas Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
  • 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]

B

  • 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]
  • 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]
  • Bahraminasab, Ali The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Baradaran Hassanzadeh, Rasool The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content [Volume 23, Issue 2, 2016, Pages 155-172]
  • 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]
  • 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]

D

  • Dehghani, Ali asghar The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]

E

  • Ebrahimi, Seyed Kazem The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Ebrahimi Kordlar, Ali The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]

F

  • 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]
  • FAKHARI, HOSSIEN The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
  • 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]
  • Faryadi, Ali The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content [Volume 23, Issue 2, 2016, Pages 155-172]

G

  • Ganji, Kianoosh Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • Gerami Rad, Fatemeh Study of Accounting Knowledge Translation and Its Drawbacks in Iran [Volume 23, Issue 2, 2016, Pages 193-212]
  • 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]
  • 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]

H

  • 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]
  • 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]
  • 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]
  • Hossein Babaei, Ghader The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content [Volume 23, Issue 2, 2016, Pages 155-172]

I

  • 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]

J

  • JAVANI GHALANDARI, MUSA The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]

K

  • 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]
  • Kazemi, Marzieh Conservatism and the Informational Content of Earnings [Volume 23, Issue 4, 2016, Pages 435-460]
  • 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]
  • 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]
  • Kordestani, Gholamreza The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]

M

  • Mamashli, Reza The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • 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]
  • Mehrani, Kaveh Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • 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]
  • 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]
  • Mollanazari, Mahnaz organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • 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, Mohammad Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
  • 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]

N

  • Nargesian, Abbas Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • 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]

O

  • 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]

P

  • Piri Sagharloo, Mahdi Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • 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]
  • 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]
  • 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]

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]

R

  • 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]
  • 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]
  • Rezaei, Gholam Reza The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]

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]
  • Safikhani, Reza Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
  • 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]
  • Sarlak, Narges Study of Accounting Knowledge Translation and Its Drawbacks in Iran [Volume 23, Issue 2, 2016, Pages 193-212]
  • Setayesh, Mohammad The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • 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]
  • 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]

T

  • 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]
  • 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]
  • Tahriri, Arash Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • 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]
  • Tatli, Rashid The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]