Author Index

A

  • 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]
  • Aflatooni, Abbas The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Ahmadkhanbeigi, Mostafa The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Aliabadi, Abolfazl Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • 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]
  • Azar, Adel Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]

B

  • Badavar Nahandi, Younes The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Baharmoghaddam, Mahdi Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • 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]
  • 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]

C

  • Chirani, Ebrahim Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]

E

  • Etemadi, Hossein Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • 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

  • 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]
  • Faraji, Omid CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • 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

  • GharehDaghi, Maryam Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • 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]

H

  • Hajiha, Zohre Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • 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]
  • Honarmandi, zahra Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]

J

  • Jandaghi Ghomi, Mohammad Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Jokar, Hossein Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • 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]

K

  • 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]
  • Khodamipour, Ahmad Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]

L

  • Lari, Mahmood Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]

M

  • 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]
  • 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]
  • Mashayekhi, Bita A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • Mehrabanpour, Mohammadreza Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Mehrani, kaveh A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Meshki, Mehdi Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • 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]
  • 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]
  • 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]
  • Mohammadrezaei, Fakhroddin Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • 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]
  • 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]

N

  • 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]
  • Nateghi, Samira A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Nemati, Marziye The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Nikbakht, Mohammad Reza The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]

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]

P

  • 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]
  • Pourheidari, Omid Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]

R

  • Rahimian, Nezamoddin Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • 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]
  • 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]
  • 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]
  • 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

  • Saei, Mohammad Javad Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • 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]
  • Salehi, Mahdi Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Sarlak, Narges CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Sepasi, Sahar Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • 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]
  • 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]
  • 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]

T

  • 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]
  • Taghizadeh, Nafiseh Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Taghizadeh Khanqah, Vahid The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Tahriri, Arash A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • 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]
  • Tanani, Mohsen Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]

V

  • 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]

Y

  • Yazdanian, Alemeh A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]

Z

  • Zamani, Reza The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]