Author Index

A

  • Abbasi, Ali Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
  • Abbasi, Alireza Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
  • Abbasi, Ebrahim Fraud Detection Model in Financial Statements BY Using Financial Equity Instruments [Volume 9, Issue 36, 2021, Pages 99-122]
  • Abdollahi, Ali Extensible Business Reporting Language (XBRL) Acceptance Model In Iranian National Tax Administration [Volume 9, Issue 36, 2021, Pages 85-98]
  • Abouhamzeh, Mina Extensible Business Reporting Language (XBRL) Acceptance Model In Iranian National Tax Administration [Volume 9, Issue 36, 2021, Pages 85-98]
  • Afsay, Akram Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
  • Ahmadi, Atefeh Sadat Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2021, Pages 27-42]
  • Alipourfallahpasand, Ali The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
  • Amani Dadghar, Babak A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
  • Amiri, Esmaiel Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2021, Pages 5-26]
  • Armaghan, Mohammad An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]

B

  • Badavar Nahandi, Younos A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
  • Barmaki, Nahid Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2021, Pages 123-140]
  • Barzegar, Ghodratolla Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]

E

  • Eghdami, Akram Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2021, Pages 123-140]

F

  • Fahimi, Mahboobe Fraud Detection Model in Financial Statements BY Using Financial Equity Instruments [Volume 9, Issue 36, 2021, Pages 99-122]
  • Fakhari, Hossein Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2021, Pages 5-26]
  • Foroughi, Daruosh Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
  • Forqandoost Haqiqi, Kambiz Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]

H

  • Haidari Nezhad, Ghodratollah Corporate Social Responsibility Reporting: Standardization Challenges and Assurance Services [Volume 9, Issue 34, 2020, Pages 83-98]
  • Hamidian, Mohsen Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
  • Hasan Nataj Kordi, Mohsen Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
  • Hoseinzade, Abdullah Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2021, Pages 27-42]
  • Hosseini, Seyed Ali Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
  • Hosseini Veleshkolaiy, Seiedeh Mahsa Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]

J

  • Jafari, Sedigh The impact of audit committee characteristics on the implementation of internal audit recommendations in companies listed on the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 57-74]
  • Jahanbakhsh, Omid Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
  • Jahanshad, Azita Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
  • Jamalianpour, Mozaffar The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
  • Jamei, Reza The impact of audit committee characteristics on the implementation of internal audit recommendations in companies listed on the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 57-74]
  • Jamshidi Navid, Babak Corporate Social Responsibility Reporting: Standardization Challenges and Assurance Services [Volume 9, Issue 34, 2020, Pages 83-98]

K

  • Karami, Gholamreza Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
  • Kheradyar, Sina Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
  • Khoeini, Mahin Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
  • Kordestani, Gholam Reza Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]

M

  • Maleki, Mostafa Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
  • Malek Khodaii, Elaheh The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
  • Marfou, Mohammad Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
  • Marfou, Mohammad Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
  • Mehrabanpour, Mohammadreza Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
  • Mendi, Hussain Sharifi The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
  • Miri Chimeh, Farzanehsadat Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
  • Mirzaie, Mehdi The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2021, Pages 63-84]
  • Mohagheghkia, Narges Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2021, Pages 123-140]
  • Mohamadi, Maryam Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
  • Momenzdaeh, Mohammad Hadi Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
  • Mousavi Shiri, Seyyed Mahmoud Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2021, Pages 27-42]

N

  • Nikkar, Javad The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]

P

  • Pakdel, Abdollah An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
  • Panahzadeh, Rahim Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
  • Pourali, Mohammad Reza Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
  • Pourreza, Askar Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]

R

  • Rajabi, Ali Akbar Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
  • Ramezani, Mohammad Javad The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]

S

  • Sepasi, Sahar The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
  • Shoorvarzy, Mohammad Reza The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
  • Soleimany Amiri, Gholamreza Extensible Business Reporting Language (XBRL) Acceptance Model In Iranian National Tax Administration [Volume 9, Issue 36, 2021, Pages 85-98]

V

  • Vaez, Sayed Ali Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
  • Vahedi, Majid Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]