Author Index

A

  • Ahmadyan, Azam Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
  • Akhlaghi Yazdi Nezhad, Esmaeil Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
  • Aliakbari, Mohammadamin The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
  • Alishahi Bejestani, Mahdiye Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
  • Asadi, Amir Hossein Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2023, Pages 5-26]
  • Ashari, Elham Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]

B

  • Badavar Nahandi, Younes Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge Actors and Organizational Distance between them by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
  • Bandani, Somaye The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
  • Bashirimanesh, Nazanin The Effect of Auditors' Personality Traits on Job Satisfaction with Mediating Role of the Perception of Social Responsibility [Volume 11, Issue 44, 2023, Pages 91-112]
  • Basirat, Mehdi Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
  • Bazgir, Bahman Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
  • Bazrafshan Koujal, Mahdi The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
  • Besharatpour, Fatemeh The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]

D

  • Dehghanzadeh, Hamed Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2023, Pages 69-90]
  • Dolatkhah, Amir Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]

E

  • Eskandari, Atena Content analysis of financial distress [Volume 11, Issue 41, 2022, Pages 65-84]

F

  • Faraji, Omid The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
  • Fathalian, Arezo Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2023, Pages 113-130]

G

  • Ghafourian Shag, Mohammad Sajjad Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
  • Ghafourian Shagerdi, Amir Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
  • Gholami Jamkarani, Reza The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]

H

  • Haidari Nezhad, Ghodratollah Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
  • Hamdam, Hadi Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge Actors and Organizational Distance between them by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
  • Heidarpoor, Farzaneh Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
  • Hemmati, Hassan Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2023, Pages 27-52]

J

  • Jabari, Hossein Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2023, Pages 27-52]
  • Jahanbini, Elham Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2023, Pages 69-90]
  • Jahanshad, Azita Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
  • Jamei, Reza Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
  • Javanshiri, Hossein Content analysis of financial distress [Volume 11, Issue 41, 2022, Pages 65-84]
  • Joudakichegeni, Zahra The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2023, Pages 53-68]

K

  • Khalifeh Soltani, Seyed Ahmad Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
  • Khomami, Sanaz Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]

L

  • Lotfi, Arezo Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]

M

  • Mohamadi, Ahmad Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge Actors and Organizational Distance between them by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
  • MohammadRezaei, Fakhroddin The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]

N

  • Nadi, Majid Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
  • Nehati Mosavi, Hamid The Effect of Auditors' Personality Traits on Job Satisfaction with Mediating Role of the Perception of Social Responsibility [Volume 11, Issue 44, 2023, Pages 91-112]
  • Nikkar, Javad Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2023, Pages 113-130]
  • Noori Doabi, Payam Accounting as Religion [Volume 11, Issue 42, 2022, Pages 93-110]
  • Nourani, Hossein Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
  • Nourbakhsh Hosseiny, Zeynab Content analysis of financial distress [Volume 11, Issue 41, 2022, Pages 65-84]
  • Nouri, Masoud Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2023, Pages 5-26]

P

  • Panahian, Hossein Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2023, Pages 27-52]
  • Partovi, Roya The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
  • Pifeh, Ahmad Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2023, Pages 69-90]
  • Pourzamani, Zahra The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]

R

  • Rajabi, AliAkbar Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2023, Pages 131-152]
  • Rekabdar, Ghasem The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]

S

  • Safipour Afshar, Mojtaba Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
  • Sarlak, Ahmad Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
  • Sarraf, Fatemeh The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
  • Soroushyar, Afsaneh The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]

T

  • Taghi Nataj Malekshah, Gholamhasan Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
  • Taherinia, Masoud Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
  • Tariverdi, Farzad The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]

V

  • Vaez, Sayed Ali Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
  • Vaghfi, Seyed Hesam Content analysis of financial distress [Volume 11, Issue 41, 2022, Pages 65-84]
  • Vaziri, Seyyed Mohammad Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]

Y

  • Yari, Mehdi The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
  • Yousofvand, Davood The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]

Z

  • ZareRafi, Samaneh Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
  • Zeynolabedini, Mohammad Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2023, Pages 27-52]
  • Zibapour, Aghil Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]