A

  • Abbasi, Ebrahim The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]

  • Abbasi, Shoeib Evaluation of Information Content of Ranking Indicators Based on Financial Health and Early Warning System at Banks [Volume 8, Issue 4, 2022, Pages 41-62]

  • Abbasi Astamal, Mohammadreza The effect of Managers' Optimistic Tone on Corporate Social Responsibility Disclosure with emphasis on Information Asymmetry [Volume 10, Issue 3, 2023, Pages 151-171]

  • Abbaspour sani, Amir Analyzing the Impact of Disclosure of Key Audit Report Items on Reducing the Business Success of Capital Market Companies [Volume 9, Issue 4, 2023, Pages 219-250]

  • Abbaszadeh, Mohammadreza Model Designing for Prediction of Future Cash Flow By Using Exploratory Research Method and Experts Survey [Volume 5, Issue 4, 2019, Pages 25-48]

  • Abbaszadeh, Shahla Identifying and Ranking of Interventional and Contextual Conditions and Consequences of Earning Management in Banking Industry of Iran [Volume 8, Issue 2, 2021, Pages 105-134]

  • Abbas zadeh, Mohammad reza The Effect of Inflation on Cash Holdings Operating Cycle [Volume 3, Issue 2, 2016, Pages 53-68]

  • Abbas zadeh, Mohammad reza Investigation of factors influencing on about ethical judgments students' of earnings management [Volume 02, Issue 3, 2012, Pages 65-77]

  • AbbasZadeh, Mohammad Reza The Relationship between the audit committee features and Audit services Fees [Volume 4, Issue 3, 2017, Pages 47-64]

  • AbbasZadeh, Mohammad Reza Reviewing the Need for compilation of Accounting Standards for Small and Medium- Sized Entities from the Perspective of Tax Auditors and Independent Auditors [Volume 7, Issue 1, 2020, Pages 45-73]

  • Abdi, Mostafa The relationship of conservatism with the auditor's strategies to deal with the client risk [Volume 5, Issue 1, 2018, Pages 101-125]

  • Abdi, Mostafa Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]

  • Abdi, Rasoul The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]

  • Abdolbaghi Ataabadi, Abdolmajid Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]

  • Abdollahi, Ahmad Explanation and development of an identity pattern in audit judgment [Volume 5, Issue 2, 2018, Pages 1-34]

  • Abdollahzadeh, Seyede Sahar Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]

  • Abedi, Sadegh Interaction of Social Parameters and Environmental Factors in Economic Profitability and Value Creation: the Mediating Role of Financial Ratios and Company Sustainability Factors [Volume 9, Issue 3, 2022, Pages 179-205]

  • Aflatooni, Abbas Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]

  • Aflatooni, Abbas Interaction of Trade-Off and Pecking Order Theories in Explaining the Asymmetry of Cash Adjustment Speed [Volume 8, Issue 4, 2022, Pages 63-86]

  • Aflatooni, Abbas The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure [Volume 10, Issue 2, 2023, Pages 149-184]

  • Aflatooni, Abbas The Impact of Innovative Accountants' Competence on Company Growth and Image: with an Emphasis on the Mediating Role of Business Management Efficiency and Financial Reporting Quality [Volume 11, Issue 4, 2025, Pages 53-86]

  • Aflatooni, Abbas Investigating the effect of disclosure quality and accruals quality on capital structure adjustment speed [Volume 4, Issue 4, 2018, Pages 85-100]

  • Aghaee, Mohammd Ali Examine the sensitivity of investment to internal Financing and borrowings, political and non political companies in Tehran Stock Exchange [Volume 2, Issue 3, 2015, Pages 1-22]

  • Aghaei, Mohamad Ali The Impact of Environmental Complexity and Dynamics on the Relationship between Earnings Management and Information Asymmetry [Volume 4, Issue 4, 2018, Pages 1-23]

  • Ahmadi, Aamaneh Relationship between Readability of Financial Reports and Stock liquidity [Volume 7, Issue 3, 2020, Pages 167-194]

  • Ahmadi, Ahmad Model Designing for Prediction of Future Cash Flow By Using Exploratory Research Method and Experts Survey [Volume 5, Issue 4, 2019, Pages 25-48]

  • Ahmadi, Hajar Review the relationship between quality management, innovation and company performance with the meta-analysis and meta-regression approach [Volume 11, Issue 2, 2024, Pages 61-88]

  • Ahmadi, Mohammad Ramezan Impact of Product market competition on Stock Price Crashes of listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2017, Pages 117-142]

  • Ahmadi, Ramaza Impact of Short-term and Long term Audit Tenure on future Stock Price Crashes [Volume 2, Issue 4, 2016, Pages 111-136]

  • Ahmadi Langari, Seyed Hossein Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]

  • Akhgar, Mohammad omid The relationship between Income smoothing, Idiosyncratic risk and CEO turnover in companies listed in Tehran Stock Exchange [Volume 5, Issue 4, 2019, Pages 193-224]

  • Alahmoradi, Ali Asset specificity, research on specific assets in Iran and its defining characteristics with the approach of grounded theory [Volume 9, Issue 3, 2022, Pages 69-100]

  • Aliasgari, Atefeh Investigating the Consequences of Internal Audit Quality in Preventing Accrual-Based Earnings management and Real Earnings Management [Volume 9, Issue 2, 2022, Pages 71-95]

  • Aliasgari, faeze Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]

  • Alikhani, Razieh Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Internal Auditor’s Competence and the Possibility of the Disclosure of Internal Control Weakness [Volume 9, Issue 4, 2023, Pages 123-149]

  • Alinezhad Sarokolaei, mehdi Ability, CEOs’s Financial Knowledge and Financial Reporting Transparency [Volume 5, Issue 2, 2018, Pages 85-110]

  • AlizadehTalatapeh, Vahid Investigating the Impacts of the Level of Voluntary Disclosure on the Accrual-Based Earnings Management and Real Earnings Management of the Companies Listed [Volume 2, Issue 3, 2015, Pages 23-46]

  • Amin, Vahid The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]

  • Amiri, ali The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]

  • Amiri, Hadi The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]

  • Amiri, Hadi Analyzing the Information Content of Sentiment in the Board's Activity Reports: Bag of Words Method [Volume 8, Issue 28, 2021, Pages 1-27]

  • Amiriyan, Fereshteh Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2021, Pages 179-210]

  • Amirshahi, Mirahmad Value relevance and usefulness of intangible assets in Tehran Stock Exchange Firms [Volume 3, Issue 1, 2016, Pages 1-20]

  • Amri-Asrami, Mohammad The Effect of Management Lobbying on the Relation between Investor Sentiment and Product Market Competition with Firm's Performance Quality [Volume 10, Issue 3, 2023, Pages 131-150]

  • Amrolahi, Mohammad Reza Measuring the Quality of Financial Reporting Using the Qualitative Characteristics of Accounting Information [(Articles in Press)]

  • Arabmazar Yazdi, Mohammad Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]

  • Arabmazar Yazdi, Mohammad Measuring the Quality of Financial Reporting Using the Qualitative Characteristics of Accounting Information [(Articles in Press)]

  • Arabmazar Yazdi, Mohammad illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]

  • Arad, Hamed Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2021, Pages 179-210]

  • Arefmanesh, Zohreh Analysis of Accounting Information Quality in the Audit Firms Relations Structure [Volume 10, Issue 4, 2024, Pages 125-147]

  • Arman, Seyed Aziz Impact of Product market competition on Stock Price Crashes of listed Companies in Tehran Stock Exchange [Volume 4, Issue 3, 2017, Pages 117-142]

  • Asadi, Maryam Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]

  • Ashraf Talesh, Seyed Hadi The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]

  • Ashtab, Ali The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs [Volume 10, Issue 2, 2023, Pages 97-117]

  • Asnaashari, Hamideh EDUCATION GAPS AND AUDIT QUALITY [Volume 9, Issue 4, 2023, Pages 95-121]

  • Asnaashari, Hamideh Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]

  • Asoodeh, Mohammadreza The Role of Fundamental Accounting Variables in Determining Systematic Risk: Financially Distressed and Healthy Corporates [Volume 11, Issue 2, 2024, Pages 1-28]

  • Assadi, Gholam-Hossein The moderating role of financial reporting quality on the relationship between working capital management and financial performance [Volume 5, Issue 2, 2018, Pages 131-150]

  • Assadi, Gholam-Hossein The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2020, Pages 1-23]

  • Ayati Mehr, Mohamad The Influence of Beliefs ,Commitment and Feedback on Usefulness Accounting System and Resistance To Change [Volume 11, Issue 1, 2024, Pages 87-111]

  • Azadi, Keyhan The readability effect of financial statements on stock price risk and shareholder behavior [Volume 8, Issue 28, 2021, Pages 121-144]

  • Azadzadeh, Adeleh Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance [Volume 6, Issue 3, 2019, Pages 95-117]

  • Azadzadeh, Adeleh Auditor distraction and Report Audit Quality [Volume 11, Issue 1, 2024, Pages 63-86]

  • Azadzadeh, Aleleh Non-cash and Non-operating related party transactions and Comparability of Financial Statements with the Moderating Role of Audit Firm Size [Volume 5, Issue 1, 2018, Pages 53-78]

  • Azimianmoez, Amirhossein The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure [Volume 10, Issue 2, 2023, Pages 149-184]

  • Azinfar, Kaveh Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]

  • Azizi, Akram The impact of ethics, experience and competency on audit quality (With auditors professional skepticism as a moderating variable) [Volume 5, Issue 1, 2018, Pages 79-99]

  • Azizi, Sedighe Investigating the existence of the optimal level of working capital management and the critical point of inflation and its effect on the level of cash holding [Volume 8, Issue 28, 2021, Pages 145-173]

B

  • Babajani, Jafar Babajani Explanation and development of an identity pattern in audit judgment [Volume 5, Issue 2, 2018, Pages 1-34]

  • Badavar Nahandi, Younes Review and Comparison the Ability of Originally Reported and Restated Information at Prediction of the Future Cash flow [Volume 1, Issue 2, 2014, Pages 117-132]

  • Badavar Nahandi, Younes Identifying and Ranking of Interventional and Contextual Conditions and Consequences of Earning Management in Banking Industry of Iran [Volume 8, Issue 2, 2021, Pages 105-134]

  • Badpa, Behrooz The Effect of Company's Value Chain Performance on Financial Performance and Stability, Dimensions of Financial Distress and Going Concern [Volume 10, Issue 3, 2023, Pages 41-71]

  • Bahrami, Fateme The Effect of Corporate Social Responsibility on Fraudulent Financial Reporting [Volume 9, Issue 1, 2022, Pages 1-27]

  • Bahraminasab, Ali The effect of accountings quality on information asymmetry, considering the companies’ life cycle [Volume 3, Issue 1, 2016, Pages 93-110]

  • Bahri Sales, Jamal The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]

  • Bahri Sales, Jamal Identifying and Ranking of Interventional and Contextual Conditions and Consequences of Earning Management in Banking Industry of Iran [Volume 8, Issue 2, 2021, Pages 105-134]

  • Bahri Sales, Jamal Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]

  • Bajouli, Shahrbanoo The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]

  • Banimahd, Bahman The Financial Consequences of Increased Economic Sanctions [Volume 4, Issue 2, 2017, Pages 27-52]

  • Banimahd, Bahman The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]

  • Banimahd, Bahman Effect of The Locus of Control and Self-Efficacy of Auditors on Whistleblowing Regarding the Mediating Role of Job Satisfaction [Volume 9, Issue 2, 2022, Pages 215-249]

  • Baradaran Hassanzadeh, Rasool Review and Comparison the Ability of Originally Reported and Restated Information at Prediction of the Future Cash flow [Volume 1, Issue 2, 2014, Pages 117-132]

  • Barani, Zeinab The Effect of Social Pressure and Aggressive and Conservative Risk Appetite on Decisions in Providing Financial Reporting [Volume 9, Issue 2, 2022, Pages 169-192]

  • Barati, Roshanak A Model for Performance Audit(Case Study of the Iranian Ministry of Health and Medical Education) [Volume 9, Issue 1, 2022, Pages 133-159]

  • Barzegar, Ghodratolla The moderating effect of corporate governance on the relationship between social capital and cash dividend policies in the companies listed in the Tehran Stock Exchange [Volume 8, Issue 28, 2021, Pages 93-120]

  • Barzegari Khanagha, JAMAL The Effect of Rewards and Structure of Board on Investment in Research and Development [Volume 5, Issue 3, 2018, Pages 99-116]

  • Barzideh, Farokh Presenting a model for measurement of auditing professions’ social status in Iran: A systematic review [Volume 10, Issue 1, 2023, Pages 1-32]

  • Barzideh, Farrokh Barzideh Explanation and development of an identity pattern in audit judgment [Volume 5, Issue 2, 2018, Pages 1-34]

  • Basirat, Mehdi An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]

  • Basirat, Mehdi Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]

  • Bazrafshan, Ameneh Investigating Some Factors and Consequences of Disclosing the Financial Effects of The Coronavirus on the Tehran Stock Exchange [Volume 10, Issue 1, 2023, Pages 163-182]

  • Bazzaz zadeh Torbati, Hamid Reza The Relationship Between Corporate Governance And Firm Risk: A Moderating Role Of Social Responsibility [Volume 5, Issue 3, 2018, Pages 135-151]

  • Behbahaninia, Parisa Saadat Investigation of Effective Items on Stock Return: Different Aspects effecting on Decision Making [Volume 5, Issue 4, 2019, Pages 69-102]

  • Beshkoh, Mahdi Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers [Volume 10, Issue 1, 2023, Pages 97-133]

  • Biglar, Kumars Identify opportunities for improvement in the public financial management system [Volume 10, Issue 1, 2023, Pages 61-96]

  • Blue, GHasem Uncertainty of Macroeconomic Variables and Tax Avoidance: Emphasizing Financial Constraints [Volume 10, Issue 3, 2023, Pages 111-129]

  • Bolou, Ghasem A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2022, Pages 1-40]

  • Bonabi Ghadim, Rahim Investigating the relationship between the Institutional Investors’ Distraction and tax avoidance [Volume 10, Issue 4, 2024, Pages 57-79]

  • Borhani, Seyed Abbas Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model [Volume 8, Issue 2, 2021, Pages 1-29]

  • Borhani, Seyyed abbas Identifying the Key Drivers Affecting the Use of Python Tools in the Accounting Profession [Volume 11, Issue 3, 2024, Pages 85-110]

  • Bozorg Asl, Mosa Compare the explanatory power of predictive models of returns in Tehran Stock Exchange [Volume 4, Issue 4, 2018, Pages 45-64]

C

  • Chalaki, Pari Review the effect of Management Ability on the Financial Distress, with an emphasis on Financial Flexibility in Tehran Stock Exchange listed companies [Volume 5, Issue 1, 2018, Pages 153-180]

D

  • Dadashi, Iman Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]

  • Daei-Karimzadeh, Saeed Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]

  • Dalvi Isfahani, Mohammadreza Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]

  • Daneshmand Pour, Habib Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]

  • Daryaei, Abbasali Financial Reporting Readability and the Cost of Capital: Emphasizing the Moderating Role of Financial Reporting Quality [Volume 10, Issue 1, 2023, Pages 133-161]

  • DARYAEI, ABBAS ALI Entrepreneur auditors’ attitudes and others toward balance time between auditing and marketing activities [Volume 2, Issue 4, 2016, Pages 1-25]

  • DARYAEI, ABBAS ALI The impact of ethics, experience and competency on audit quality (With auditors professional skepticism as a moderating variable) [Volume 5, Issue 1, 2018, Pages 79-99]

  • DARYAEI, ABBAS ALI Impact of managers’ sticky expectations on earnings management: The moderator role of non-executive managers [Volume 6, Issue 2, 2019, Pages 113-133]

  • DARYAEI, ABBAS ALI Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]

  • Dastgir, Mohsen Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations [Volume 9, Issue 3, 2022, Pages 1-31]

  • Davallou, Maryam Deviation from target capital structure and cost of equity [Volume 5, Issue 3, 2018, Pages 153-181]

  • Davodabadi Farahani, Hassan Studying Relationship between Characteristics of Audit Institutions and Audit Partners with Audit Quality [Volume 3, Issue 1, 2016, Pages 135-156]

  • Dehghan, Bita The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs [Volume 10, Issue 2, 2023, Pages 97-117]

  • Dehpour Atashbeik, Parastoo Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]

  • Delavar, Ali Presenting a model for measurement of auditing professions’ social status in Iran: A systematic review [Volume 10, Issue 1, 2023, Pages 1-32]

  • Deldar, Mostafa Investigation of effect of the non-institution shareholders on dividend policy [Volume 02, Issue 4, 2012, Pages 106-124]

  • Delshad, Afsaneh Investigate the impact of changing the attitude of management overconfidence to rational management on stock returns [Volume 4, Issue 2, 2017, Pages 1-26]

  • Didar, Hamzeh Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]

  • Dolatzarei, Ehsan Asset Revaluation and Earnings Management [Volume 7, Issue 2, 2020, Pages 31-61]

  • Dolatzarei, Ehsan A Review of eXtensible Business Reporting Language Studies [Volume 9, Issue 3, 2022, Pages 33-67]

E

  • Ebrahimi, Fahime Investigating the Factors Affecting the Silence of Internal Auditors Using the Hierarchical Component Model [Volume 9, Issue 3, 2022, Pages 123-148]

  • Ebrahimi, Jamil The Effect of Growth Opportunities, Financial Constraints, and Financial Distress on Cash Holding Adjustment’s Speed in Small and Medium Sized Companies [Volume 6, Issue 4, 2020, Pages 99-131]

  • Ebrahimi, Mohammad The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]

  • Ebrahimi, Seyed Kazem The Effect of Management Lobbying on the Relation between Investor Sentiment and Product Market Competition with Firm's Performance Quality [Volume 10, Issue 3, 2023, Pages 131-150]

  • Ebrahimi Kordlar, Ali The review of the effect of internal control weaknesses on the firm performance and firm value [Volume 5, Issue 3, 2018, Pages 45-68]

  • Eghbal, Maryam Firm Valuation Based on Assets Synergies [Volume 7, Issue 4, 2021, Pages 25-56]

  • Eghdami, Esmail Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2020, Pages 135-156]

  • Ehteshamrasi, Reza Interaction of Social Parameters and Environmental Factors in Economic Profitability and Value Creation: the Mediating Role of Financial Ratios and Company Sustainability Factors [Volume 9, Issue 3, 2022, Pages 179-205]

  • Ekhtiari, Younes A comparative study of the comparability of financial reporting in the three countries of Iran, Indonesia and Italy [Volume 10, Issue 4, 2024, Pages 1-25]

  • Emami Dehcheshmeh, Saeid Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]

  • Enaiati, Anvar The Effect of The Companies' Information Disclosure Quality on The Value Relevance of Accounting Earnings [Volume 3, Issue 4, 2017, Pages 153-172]

  • Erfani, Hossein The Impact of Investing Opportunities and Leverage on the Relationship between Earning and Return, the Pricing of Discretionary Accrual and Earning Persistence on Analyzing View [Volume 1, Issue 2, 2014, Pages 23-40]

  • Eskandari, Ramin The Role of Fundamental Accounting Variables in Determining Systematic Risk: Financially Distressed and Healthy Corporates [Volume 11, Issue 2, 2024, Pages 1-28]

  • Esmaeilpour, Hassan Expanding The Basics of Neuroscience in Management Accounting [Volume 9, Issue 4, 2023, Pages 1-32]

  • Esmaelzadeh mogharri, Ali Evaluating the Effect of Ethical awareness and Intuition on the Ethical Judgment of Accounting Professionals Workers on the Whistle-blowing of Financial Violations in the Public Sector [Volume 5, Issue 3, 2018, Pages 1-24]

  • Etemadi, Hosein Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]

  • Etemadi, Hosein Best Pattern for Corporate Tax Risk Reduction Based on Internal Information Environment Quality (IIEQ) Factors- Applied Approach to Fuzzy Decision Tree Method [Volume 5, Issue 4, 2019, Pages 1-23]

  • Etemadi, Hossein Audit Quality and Financial statement fraud [Volume 4, Issue 4, 2018, Pages 23-43]

F

  • Faghani, Mahdi The Application of the Unified Theory of Acceptance and Use of Technology on Accountants' Behavioral Intention in Accounting Information System Adoption [Volume 9, Issue 1, 2022, Pages 161-188]

  • Faghani Makerani, Khosrow Ability, CEOs’s Financial Knowledge and Financial Reporting Transparency [Volume 5, Issue 2, 2018, Pages 85-110]

  • Faghih, Mohsen The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]

  • Faghih, Mohsen Shareholders Protection and Stock Abnormal Return [Volume 10, Issue 2, 2023, Pages 39-66]

  • Fakhari, Hosein Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]

  • Fakhari, Hosein Shareholders Protection and Stock Abnormal Return [Volume 10, Issue 2, 2023, Pages 39-66]

  • Fakhari, Hossein A Survey on the Ethical Approach of Chief Editors And Members of the Editorial Board of Scientific and Research Journal of Accounting in the Publication of the Article in the Own Magazine [Volume 5, Issue 1, 2018, Pages 1-24]

  • Falah, Reza Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]

  • Faraji, Omid Relationship-Oriented Strategies in the Iranian Audit Market: A Qualitative and Quantitative Analysis [Volume 10, Issue 3, 2023, Pages 73-109]

  • Farsad Amanollahi, Gholamreza The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]

  • Farzanehkargar, Esmaeel The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]

  • Fattahi, Yasin Impact of managers’ sticky expectations on earnings management: The moderator role of non-executive managers [Volume 6, Issue 2, 2019, Pages 113-133]

  • Foroghi, Daruosh The Effect of Management Overconfidence on Future Stock Price Crash Risk [Volume 2, Issue 2, 2015, Pages 55-72]

  • Foroghi, Daruosh The Effect of CEO Overconfidence On Firm Value [Volume 4, Issue 4, 2018, Pages 65-84]

  • Foroghi, Daruosh The Effect of Corporate Social Responsibility on Fraudulent Financial Reporting [Volume 9, Issue 1, 2022, Pages 1-27]

  • Fotouhi Khankahdani, Mhaboubeh Evaluating the impact of the categories of the Forward-Looking information disclosure pattern [Volume 8, Issue 28, 2021, Pages 65-92]

G

  • Garkaz, Mansoor The Effect of Social Pressure and Aggressive and Conservative Risk Appetite on Decisions in Providing Financial Reporting [Volume 9, Issue 2, 2022, Pages 169-192]

  • Garkaz, Mansour The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]

  • Garkaz, Mansour Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]

  • Geramirad, Fatemeh Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2020, Pages 25-46]

  • Ghaderi, Kaveh Bankruptcy Risk and Corporate Diversification Strategy [Volume 4, Issue 4, 2018, Pages 119-137]

  • Ghaderi, Salahadin Bankruptcy Risk and Corporate Diversification Strategy [Volume 4, Issue 4, 2018, Pages 119-137]

  • Ghaderiazar, Mansour Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]

  • Ghaemi, Mohammad Hosein Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]

  • Ghaffari, Mohammad Javad The Effect of the Corporate Governance on Costs Asymmetric in Tehran Stock Exchange [Volume 1, Issue 3, 2015, Pages 125-145]

  • Ghahremani, Morteza Interaction of Social Parameters and Environmental Factors in Economic Profitability and Value Creation: the Mediating Role of Financial Ratios and Company Sustainability Factors [Volume 9, Issue 3, 2022, Pages 179-205]

  • Ghalambor, Mohammad Hosein Investigating the relationship between the Institutional Investors’ Distraction and tax avoidance [Volume 10, Issue 4, 2024, Pages 57-79]

  • Ghanad, Ali Investigating the relationship between the Institutional Investors’ Distraction and tax avoidance [Volume 10, Issue 4, 2024, Pages 57-79]

  • Ghanavati, Nasrin The Effect of Financial Distress and Market Share on Working Capital Policy with regard to Market Competition [Volume 1, Issue 3, 2015, Pages 27-47]

  • Ghanbari, Amin The Effect of Company's Value Chain Performance on Financial Performance and Stability, Dimensions of Financial Distress and Going Concern [Volume 10, Issue 3, 2023, Pages 41-71]

  • Ghanbari, Mehrdad Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]

  • Ghannad, Mostafa The Relationship between the audit committee features and Audit services Fees [Volume 4, Issue 3, 2017, Pages 47-64]

  • Ghasemi, Ghasem Investigating of Economic Policy Uncertainty on Information Asymmetry, Investors’ Reaction To Earnings Surprises and Management Disclosures [Volume 8, Issue 3, 2021, Pages 25-47]

  • Ghasemzad, Peyman The Effect of Management Overconfidence on Future Stock Price Crash Risk [Volume 2, Issue 2, 2015, Pages 55-72]

  • Ghavasi Kenari, mohamad The review of the effect of internal control weaknesses on the firm performance and firm value [Volume 5, Issue 3, 2018, Pages 45-68]

  • Ghayouri Moghadam, Ali Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]

  • Ghods Hasan Abad, Maryam Value relevance of accounting information over time: The case of Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 49-65]

  • Gholami, Malekmohammed Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]

  • Gholami Fatideh, Ashkan EDUCATION GAPS AND AUDIT QUALITY [Volume 9, Issue 4, 2023, Pages 95-121]

  • Gholami Fatideh, Ashkan Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]

  • Gholami Fatideh, Shamim Trainee Auditors’ Perception of Ethical Climate and Workplace Bullying [Volume 8, Issue 4, 2022, Pages 135-167]

  • Gholami jamkarani, Reza Devloping Strategies model to improve tax audit quality in Iran's value-added-tax(VAT) system [Volume 8, Issue 28, 2021, Pages 29-64]

  • Gholami jamkarani, Reza Relationship-Oriented Strategies in the Iranian Audit Market: A Qualitative and Quantitative Analysis [Volume 10, Issue 3, 2023, Pages 73-109]

  • Gholami Jamkarani, Reza Personality characteristics, Managers’ Financial Intelligence and Corporate Performance [Volume 6, Issue 3, 2019, Pages 141-165]

  • Gholami moghaddam, Faezeh Investigation of the Relationship between Financial Reporting Tone with Future Corporate Performance and Market Return [Volume 5, Issue 3, 2018, Pages 81-98]

  • Ghorbani, Alieh The Effect of Earnings Comparability and Cash Flows and Accruals Components on Information Asymmetry [Volume 4, Issue 3, 2017, Pages 143-160]

  • Ghorbani, Arash The Pricing of Discretionary Revenues and the Type of Earnings Management [Volume 3, Issue 3, 2016, Pages 137-158]

  • Ghorbani, Arash Evidence for effects of non-operating cash flows on working capital management policy and its econometric consequences for accrual models [Volume 5, Issue 1, 2018, Pages 25-52]

  • Ghorbani, Arash A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]

  • Ghorbani, Behzad The Effect of Intellectual Capital Information Voluntary Disclosure on Information Asymmetry [Volume 3, Issue 4, 2017, Pages 173-188]

  • Ghorbani, Mahmood Investigating The Relationship between Financial Distress and Audit Report Delay [Volume 1, Issue 2, 2014, Pages 57-77]

  • Ghorbanizadeh, Vajhollahi Explanation and development of an identity pattern in audit judgment [Volume 5, Issue 2, 2018, Pages 1-34]

  • Golmohammadi Shouraki, Mojtaba Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]

  • Goudarzi, Ahmad The Investigation impact of firm characteristics on Cash Flow Operation Manipulation [Volume 2, Issue 2, 2015, Pages 111-128]

H

  • Haghighat, Hamid Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality [Volume 9, Issue 4, 2023, Pages 73-94]

  • Hajeb, Hamid reza Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]

  • Hajiannejad, Amin An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics [Volume 2, Issue 2, 2015, Pages 7-32]

  • Hajiha, Zohre Presenting a model to increase the quality of audit documentation based on moral intelligence, spiritual intelligence and behavioral background of audit partners [Volume 11, Issue 1, 2024, Pages 1-30]

  • Hajiha, Zohreh The Investigation impact of firm characteristics on Cash Flow Operation Manipulation [Volume 2, Issue 2, 2015, Pages 111-128]

  • Hajizadeh, Gholamreza The Influence of Beliefs ,Commitment and Feedback on Usefulness Accounting System and Resistance To Change [Volume 11, Issue 1, 2024, Pages 87-111]

  • Hamedi, Fatemeh The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]

  • Hamidian, Narges The Effect of Corporate Social Responsibility on Fraudulent Financial Reporting [Volume 9, Issue 1, 2022, Pages 1-27]

  • Hasanbeigy, Vahid The review of the effect of internal control weaknesses on the firm performance and firm value [Volume 5, Issue 3, 2018, Pages 45-68]

  • Hashemi, Saeideh Analysis and Pathology of accounting research Based on Multi-criteria Decision Making approach (TOPSIS) [Volume 5, Issue 3, 2018, Pages 117-134]

  • Hashemi, seyyed Abbas The Investigating of Information Content of Expected and Unexpected Net Operating Assets for predicting adjusted stock return based on the size Firms [Volume 1, Issue 2, 2014, Pages 7-22]

  • HASHEMI, SEYED ABBAS The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]

  • Hazrati, Asem Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories [Volume 11, Issue 3, 2024, Pages 49-83]

  • Heidari, Hamid Reza An analysis of Idiosyncratic Volatility Anomaly [Volume 8, Issue 2, 2021, Pages 135-171]

  • Heidari, Mahdi Business groups and pyramid structure and dividend policy: Evidence from Iranian firms [Volume 9, Issue 3, 2022, Pages 149-177]

  • Heidarpoor, Farzaneh Investigating the Relationship between Managers' Leadership Style with Whistleblowing in Auditing Firms:with Emphasis on Theories of Emotional Intelligence and Social Identity [Volume 9, Issue 1, 2022, Pages 79-111]

  • Heidary Sureshjani, Zahra Delays in the Audit Report: Ranking of Audit Firms and Auditor Workload [Volume 9, Issue 1, 2022, Pages 113-132]

  • Hejazi, Rezvan Value relevance and usefulness of intangible assets in Tehran Stock Exchange Firms [Volume 3, Issue 1, 2016, Pages 1-20]

  • Hejazi, Rezvan The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]

  • Hejazi, Rezvan Analyzing the Impact of Disclosure of Key Audit Report Items on Reducing the Business Success of Capital Market Companies [Volume 9, Issue 4, 2023, Pages 219-250]

  • Hemasian Kashani, Zahra Presenting a model to increase the quality of audit documentation based on moral intelligence, spiritual intelligence and behavioral background of audit partners [Volume 11, Issue 1, 2024, Pages 1-30]

  • Hemmati, Hassan Design a comprehensive Model of IT Audit: Grounded Theory Approach [Volume 8, Issue 3, 2021, Pages 49-79]

  • Hesarzadeh, Reza Investigation of the Relationship between Financial Reporting Tone with Future Corporate Performance and Market Return [Volume 5, Issue 3, 2018, Pages 81-98]

  • Hesarzadeh, Reza Firm Valuation Based on Assets Synergies [Volume 7, Issue 4, 2021, Pages 25-56]

  • Hesarzadeh, Reza The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]

  • Heydari, Ganbar The Relationship between the Characteristics of Dark Personality Traits and the Willingness to Fraudulent Behaviors: Testing of Social Trust Theory [Volume 10, Issue 1, 2023, Pages 183-221]

  • Heydari, Mehdi Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]

  • Heydari, Mohammad Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance [Volume 10, Issue 4, 2024, Pages 81-101]

  • Homayoun, Saeid Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]

  • Hooshmand, Abbas EDUCATION GAPS AND AUDIT QUALITY [Volume 9, Issue 4, 2023, Pages 95-121]

  • Hooshmand, Abbas Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]

  • Hooshmand Kashani, Abbas Trainee Auditors’ Perception of Ethical Climate and Workplace Bullying [Volume 8, Issue 4, 2022, Pages 135-167]

  • Hosseini, Seyed Ali Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2020, Pages 25-46]

  • Hosseini, Seyed Ali Investigating the Consequences of Internal Audit Quality in Preventing Accrual-Based Earnings management and Real Earnings Management [Volume 9, Issue 2, 2022, Pages 71-95]

  • Hosseini, Seyyed Hossein Investigating the impact of Adjustment and Anchoring Bias with the approach of information order and moral intensity on audit judgment with time budget pressure as a Moderating Variable [Volume 11, Issue 2, 2024, Pages 135-166]

  • Hosseini-Nia, Somayyeh Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]

  • Hosseinzadeh, Sohrab The Revision Frequency of Earnings Forecasts Impact on Liquidity, Cost of Capital and Firms Value [Volume 4, Issue 1, 2017, Pages 61-78]

  • Hosseinzadeh Dalandar, Nasrin The effect of Managers' Optimistic Tone on Corporate Social Responsibility Disclosure with emphasis on Information Asymmetry [Volume 10, Issue 3, 2023, Pages 151-171]

  • Hosseyni, Seyed Nima Auditor Effectiveness Attitudes in Negotiating on the Auditor Objectivity: Analysis of the Role of Professional Identity [Volume 8, Issue 3, 2021, Pages 175-200]

  • Hussein Hussein, Muntaha Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]

I

  • Imeni, Mohsen Financial Reporting Readability and the Cost of Capital: Emphasizing the Moderating Role of Financial Reporting Quality [Volume 10, Issue 1, 2023, Pages 133-161]

  • Iranbakhsh, Reza The Effect of Management Lobbying on the Relation between Investor Sentiment and Product Market Competition with Firm's Performance Quality [Volume 10, Issue 3, 2023, Pages 131-150]

  • Izadi, Hadi The Investigation impact of firm characteristics on Cash Flow Operation Manipulation [Volume 2, Issue 2, 2015, Pages 111-128]

  • Izadinia, naser Investigating the Relationship between Performance and Corporate Governance of Banks and Affiliated Companies (Case study of five areas of management and finance) [Volume 4, Issue 2, 2017, Pages 53-76]

  • Izadinia, Naser Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]

  • Izadinia, Naser Analyzing the Information Content of Sentiment in the Board's Activity Reports: Bag of Words Method [Volume 8, Issue 28, 2021, Pages 1-27]

J

  • Jabari, Hossein Design a comprehensive Model of IT Audit: Grounded Theory Approach [Volume 8, Issue 3, 2021, Pages 49-79]

  • Jabbari Noghabi, mehdi A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]

  • Jabbarzadeh Kangarluei, Saeid Identifying and Ranking of Interventional and Contextual Conditions and Consequences of Earning Management in Banking Industry of Iran [Volume 8, Issue 2, 2021, Pages 105-134]

  • Jabbarzadeh Kangarluyi, Saeid Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]

  • Jafari, Banafsheh Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Internal Auditor’s Competence and the Possibility of the Disclosure of Internal Control Weakness [Volume 9, Issue 4, 2023, Pages 123-149]

  • Jafarijam, Hossein Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]

  • Jahanshad, Azita Effect of The Locus of Control and Self-Efficacy of Auditors on Whistleblowing Regarding the Mediating Role of Job Satisfaction [Volume 9, Issue 2, 2022, Pages 215-249]

  • Jamei, Reza Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees [Volume 6, Issue 1, 2019, Pages 137-161]

  • Jamei, Reza Political Costs and Real Earnings Management: Empirical Evidence from Tehran Stock Exchange [Volume 7, Issue 3, 2020, Pages 53-84]

  • Jamshidinavid, Babak Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]

  • Jandaghi Ghomi, Mohammad Audit Partner Rotation, Earnings Quality and Conservatism [Volume 5, Issue 2, 2018, Pages 151-173]

  • Javady Nia, Amir Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior [Volume 10, Issue 2, 2023, Pages 1-37]

  • Jokar, Hossein Investigating the existence of the optimal level of working capital management and the critical point of inflation and its effect on the level of cash holding [Volume 8, Issue 28, 2021, Pages 145-173]

  • Joudaki chegeni, Zahra Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]

  • Joudaki Chegeni, Zahra Delays in the Audit Report: Ranking of Audit Firms and Auditor Workload [Volume 9, Issue 1, 2022, Pages 113-132]

  • Joudaki Chegeni, Zahra illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]

K

  • Kamyabi, Yahya The impact of the Good and bad news on the relationship between disclosure about related party transactions and capital market reaction [Volume 4, Issue 2, 2017, Pages 95-114]

  • Kamyabi, Yahya The Effect of Growth Opportunities, Financial Constraints, and Financial Distress on Cash Holding Adjustment’s Speed in Small and Medium Sized Companies [Volume 6, Issue 4, 2020, Pages 99-131]

  • Kamyabi, Yahya The moderating effect of corporate governance on the relationship between social capital and cash dividend policies in the companies listed in the Tehran Stock Exchange [Volume 8, Issue 28, 2021, Pages 93-120]

  • Kamyabi, Yahya Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior [Volume 10, Issue 2, 2023, Pages 1-37]

  • Karami, Amir Review the effect of Management Ability on the Financial Distress, with an emphasis on Financial Flexibility in Tehran Stock Exchange listed companies [Volume 5, Issue 1, 2018, Pages 153-180]

  • Karami, Sahar The Effect of Information Asymmetry on the Relationship between Trade Credit Financing and Stock Price Crash Risk [Volume 6, Issue 4, 2020, Pages 77-98]

  • Kargar, Hamed The Effect of Auditor's Conservatism on the Information Content of Profit by Considering the Role of Comparability of Accounting Information [Volume 10, Issue 4, 2024, Pages 103-123]

  • Karimdad, Alireza The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]

  • Karimi, Mohamma dali Identify opportunities for improvement in the public financial management system [Volume 10, Issue 1, 2023, Pages 61-96]

  • Karshenaan, ALI The Effect of Financial Crisis on The probability of Fraudulent Reporting and Stocks Value [Volume 5, Issue 4, 2019, Pages 145-168]

  • Kasaei, Mohammad Mahdi Relationship-Oriented Strategies in the Iranian Audit Market: A Qualitative and Quantitative Analysis [Volume 10, Issue 3, 2023, Pages 73-109]

  • Kashanipour, Mohammad Audit Partner Rotation, Earnings Quality and Conservatism [Volume 5, Issue 2, 2018, Pages 151-173]

  • Kashanipour, Mohammad The Effect of Changing the Audit Committee Chair on the Audit Quality, Auditor's Opinion Type, and Audit Fee [(Articles in Press)]

  • Kavianifard, Hashem The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange [Volume 5, Issue 2, 2018, Pages 59-84]

  • Kazazi Goudarzi, Milad Investigating the impact of auditor expertise in accounting estimates on the accounting estimates intensity and management deviations [Volume 10, Issue 4, 2024, Pages 149-177]

  • Kazemi, Esmail Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations [Volume 9, Issue 3, 2022, Pages 1-31]

  • Kazemi, Karim Board Structure and Corporate Social Responsibility: Contingency versus Agency Theory [Volume 11, Issue 1, 2024, Pages 113-137]

  • Kazemi, Mahdi Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]

  • Kazemi, Zahra The Number and Type of Audit Qualification Paragraphs: Examining Audit Partners’ Characteristics as Differentiation Surrogates [Volume 9, Issue 2, 2022, Pages 29-70]

  • KAZEMI, SEYED POURIA Empirical Study of Agency and Stakeholder Theories in Explaining The Relationship between Employee Performance and Corporate Cash Holdings [Volume 8, Issue 4, 2022, Pages 169-187]

  • Keyghobadi, Amir Reza The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]

  • Khajavi, shokrollah The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange [Volume 5, Issue 2, 2018, Pages 59-84]

  • Khajavi, Shokrollah Investigating the Impacts of the Level of Voluntary Disclosure on the Accrual-Based Earnings Management and Real Earnings Management of the Companies Listed [Volume 2, Issue 3, 2015, Pages 23-46]

  • Khajavi, Shokrollah Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]

  • KHalatbari, Hassan The Investigation impact of firm characteristics on Cash Flow Operation Manipulation [Volume 2, Issue 2, 2015, Pages 111-128]

  • Khamedi, Sima Impact of Institutional Environments on relation between Earnings Management and Capital Structure in Companies [Volume 5, Issue 4, 2019, Pages 127-144]

  • Khani, Abdolah The Effect of the Corporate Governance on Costs Asymmetric in Tehran Stock Exchange [Volume 1, Issue 3, 2015, Pages 125-145]

  • Khatami, Zinat The Relationship quality of accounting information and accounting conservative with stock prices crash risk [Volume 3, Issue 2, 2016, Pages 109-129]

  • Khatiri, Mohammad Interaction of Trade-Off and Pecking Order Theories in Explaining the Asymmetry of Cash Adjustment Speed [Volume 8, Issue 4, 2022, Pages 63-86]

  • Khedmatgozar, Hamid The readability effect of financial statements on stock price risk and shareholder behavior [Volume 8, Issue 28, 2021, Pages 121-144]

  • Kheradyar, Sina Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2020, Pages 135-156]

  • Khodadadi, Davood The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]

  • Khodadadi, vali The Impact of Investing Opportunities and Leverage on the Relationship between Earning and Return, the Pricing of Discretionary Accrual and Earning Persistence on Analyzing View [Volume 1, Issue 2, 2014, Pages 23-40]

  • Khodamipour, Ahmad Investigating of Economic Policy Uncertainty on Information Asymmetry, Investors’ Reaction To Earnings Surprises and Management Disclosures [Volume 8, Issue 3, 2021, Pages 25-47]

  • Khorrami, Matina The Effect of Inflation on Cash Holdings Operating Cycle [Volume 3, Issue 2, 2016, Pages 53-68]

  • Khozein, Ali Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]

  • Kordestani, gholamreza The Relationship quality of accounting information and accounting conservative with stock prices crash risk [Volume 3, Issue 2, 2016, Pages 109-129]

  • Kordestani, gholamreza Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]

  • Kordestani, Gholamreza Identify opportunities for improvement in the public financial management system [Volume 10, Issue 1, 2023, Pages 61-96]

  • Kordestani, Gholamreza The Role of Fundamental Accounting Variables in Determining Systematic Risk: Financially Distressed and Healthy Corporates [Volume 11, Issue 2, 2024, Pages 1-28]

  • Kordrostami, Sohrab Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2020, Pages 135-156]

L

  • Lari Dashtbayaz, mahmoud Competing Earnings Announcements; Study of queuing theory of Investor behavior in the Analysis of Earnings Announcements [Volume 5, Issue 4, 2019, Pages 103-126]

  • Lashgari, Zahra The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]

M

  • Maetoofi, Alireza The Effect of Social Pressure and Aggressive and Conservative Risk Appetite on Decisions in Providing Financial Reporting [Volume 9, Issue 2, 2022, Pages 169-192]

  • Mahdavi, Gholamhossein Examining the Research-based Interaction between Accounting and Other Fields of Study [Volume 5, Issue 3, 2018, Pages 25-44]

  • Mahdavi, Gholamhossein Investigating the Moderating Effect of Business Strategy on the Relationship between Fraudulent Financial Reporting and Sustainability [Volume 10, Issue 2, 2023, Pages 67-96]

  • Mahdi Salehi, mahdi A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]

  • Mahmoudi yekebaghi, Roghayeh Tone Management and Timely Submission of Audit Reports: The Moderating Role of Corporate Governance [Volume 11, Issue 4, 2025, Pages 1-27]

  • Mahmudi, Zahra The relationship between Income smoothing, Idiosyncratic risk and CEO turnover in companies listed in Tehran Stock Exchange [Volume 5, Issue 4, 2019, Pages 193-224]

  • Malekian, Esfandiar The effect of disclosure and accruals quality on return risk premium in companies listed in Tehran stock exchange [Volume 2, Issue 1, 2015, Pages 83-100]

  • Malekian, Esfandiar Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior [Volume 10, Issue 2, 2023, Pages 1-37]

  • Malekian Kalehbasti, Esfandiyar Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]

  • Malekkhodae hasanvand, Elahe The Role of Stock Market Development on Promoting Concepts of Accounting [Volume 8, Issue 3, 2021, Pages 143-174]

  • Mansourfar, Gholamreza Review the effect of Management Ability on the Financial Distress, with an emphasis on Financial Flexibility in Tehran Stock Exchange listed companies [Volume 5, Issue 1, 2018, Pages 153-180]

  • Mansourfar, Gholamreza Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]

  • Mansouri, Fardin The Role of Organizational Change Management Improving the Level of Management Accounting Maturity [Volume 9, Issue 2, 2022, Pages 97-126]

  • Maranjori, Mehdi Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Internal Auditor’s Competence and the Possibility of the Disclosure of Internal Control Weakness [Volume 9, Issue 4, 2023, Pages 123-149]

  • Mashayekh, Shahnaz The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]

  • Mashayekh, Shahnaz The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]

  • Mashayekhi, Bita A Review of eXtensible Business Reporting Language Studies [Volume 9, Issue 3, 2022, Pages 33-67]

  • Mashyekhi, Bita Value relevance of accounting information over time: The case of Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 49-65]

  • Masih abadi, Abolghasem Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance [Volume 10, Issue 4, 2024, Pages 81-101]

  • Masih Abadi, Abolghasem Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion [Volume 9, Issue 2, 2022, Pages 127-167]

  • Masoudi, Javad Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]

  • Matoufi, Alireza Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]

  • Mehrabanpour, Mohammadreza Investigating the Impact of the Effective Factors on tax avoidance and its impact on Performance Evaluation Criteria using Structural Equation [Volume 4, Issue 3, 2017, Pages 65-86]

  • Mehrabanpour, Mohammadreza Asset specificity, research on specific assets in Iran and its defining characteristics with the approach of grounded theory [Volume 9, Issue 3, 2022, Pages 69-100]

  • Mehrabanpour, Mohammadreza Feasibility of adopting an Extensible business reporting language: the perspective of financial employees in holding companies [Volume 11, Issue 1, 2024, Pages 31-61]

  • Mehrani, Kaveh Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]

  • Mehrazeen, Alireza Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion [Volume 9, Issue 2, 2022, Pages 127-167]

  • Mehrazeen, Alireza Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance [Volume 10, Issue 4, 2024, Pages 81-101]

  • Mehregan, Mohammad Reza Investigate the impact of changing the attitude of management overconfidence to rational management on stock returns [Volume 4, Issue 2, 2017, Pages 1-26]

  • Mehrfar, Aboutaleb Investigating the Concurrent Relationship between Management Optimism Models and Financial Reporting Quality Emphasizing the moderating role of governance system mechanisms: A structural equation approach [Volume 7, Issue 2, 2020, Pages 155-178]

  • Mennati, Vahid Factors affecting first-year Students’ Choice of Accounting Major [Volume 9, Issue 4, 2023, Pages 151-186]

  • Meshki Miavaghi, Mehdi Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2020, Pages 135-156]

  • Mirali, Mahdieh Investigation of the Relationship between Financial Reporting Tone with Future Corporate Performance and Market Return [Volume 5, Issue 3, 2018, Pages 81-98]

  • Mirblouk, Farhad Feasibility of adopting an Extensible business reporting language: the perspective of financial employees in holding companies [Volume 11, Issue 1, 2024, Pages 31-61]

  • Mobini Dehkordi, Yousef Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]

  • Mohamadi, Mohamadhasan Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers [Volume 10, Issue 1, 2023, Pages 97-133]

  • Mohamadzadeh, Amir Investigating the relationship between social performance, ownership structure and corporate governance [Volume 5, Issue 1, 2018, Pages 127-151]

  • Mohammadi, Hossein Factors affecting first-year Students’ Choice of Accounting Major [Volume 9, Issue 4, 2023, Pages 151-186]

  • Mohammadi, Mehdi The Effect of Auditor's Conservatism on the Information Content of Profit by Considering the Role of Comparability of Accounting Information [Volume 10, Issue 4, 2024, Pages 103-123]

  • Mohammadi Khashoei, Hamzeh Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations [Volume 9, Issue 3, 2022, Pages 1-31]

  • Mohammadi Khashoei, Hamzeh Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]

  • Mohammadi Malqarani, Ataaulah A Model for Performance Audit(Case Study of the Iranian Ministry of Health and Medical Education) [Volume 9, Issue 1, 2022, Pages 133-159]

  • Mohammadrezaei, Fakhroddin Asset Revaluation and Earnings Management [Volume 7, Issue 2, 2020, Pages 31-61]

  • Mohammadrezaei, Fakhroddin The Number and Type of Audit Qualification Paragraphs: Examining Audit Partners’ Characteristics as Differentiation Surrogates [Volume 9, Issue 2, 2022, Pages 29-70]

  • Mohammadrezaei, Fakhroddin Relationship-Oriented Strategies in the Iranian Audit Market: A Qualitative and Quantitative Analysis [Volume 10, Issue 3, 2023, Pages 73-109]

  • Mohammadzadeh Salteh, Heydar Identifying the Challenges of Financial Reporting Immunization in Iran [Volume 6, Issue 4, 2020, Pages 179-204]

  • Moharamzadeh, Nahid Testing the Signaling Theory and Previous Earnings Theory in Relationship Between Dividend and Future Profitability [Volume 4, Issue 4, 2018, Pages 101-118]

  • Molanazari, mahnaz Evaluating the proposed transparency model of financial reporting based on the cost of capital of common share [Volume 2, Issue 1, 2015, Pages 27-46]

  • Monemizadeh, Narges Investigating Some Factors and Consequences of Disclosing the Financial Effects of The Coronavirus on the Tehran Stock Exchange [Volume 10, Issue 1, 2023, Pages 163-182]

  • Moradi, Mahdi The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]

  • Moradi, Mahdi Business strategy and profitability of internal transactions with emphasis on the manager's overconfidence effect [Volume 10, Issue 3, 2023, Pages 1-40]

  • Moradi, Mohammad The Revision Frequency of Earnings Forecasts Impact on Liquidity, Cost of Capital and Firms Value [Volume 4, Issue 1, 2017, Pages 61-78]

  • Moradi, Mohammad The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]

  • Moradi, Mohammad Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories [Volume 11, Issue 3, 2024, Pages 49-83]

  • Moradi, Mohammed The Effect of Information Asymmetry on the Relationship between Trade Credit Financing and Stock Price Crash Risk [Volume 6, Issue 4, 2020, Pages 77-98]

  • Moradzadeh fard, Mehdi Testing the Signaling Theory and Previous Earnings Theory in Relationship Between Dividend and Future Profitability [Volume 4, Issue 4, 2018, Pages 101-118]

  • Mortazavi, Seyyed Morteza A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2022, Pages 1-40]

  • Motalebian chales tari, Mojtaba The Investigating of Information Content of Expected and Unexpected Net Operating Assets for predicting adjusted stock return based on the size Firms [Volume 1, Issue 2, 2014, Pages 7-22]

  • Motameni, mani The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]

  • Mousavi, Seyed Amir Uncertainty of Macroeconomic Variables and Tax Avoidance: Emphasizing Financial Constraints [Volume 10, Issue 3, 2023, Pages 111-129]

N

  • Najafi, Ghasem Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees [Volume 6, Issue 1, 2019, Pages 137-161]

  • Najafi Moghadam, Ali Analyzing the Impact of Disclosure of Key Audit Report Items on Reducing the Business Success of Capital Market Companies [Volume 9, Issue 4, 2023, Pages 219-250]

  • Namazi, Mohammad Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]

  • Namazi, Mohammad Expanding The Basics of Neuroscience in Management Accounting [Volume 9, Issue 4, 2023, Pages 1-32]

  • Namazi, Navid Reza Evaluation of Information Content of Ranking Indicators Based on Financial Health and Early Warning System at Banks [Volume 8, Issue 4, 2022, Pages 41-62]

  • Nargesian, Abbas The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]

  • Nargesian, Abbas Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories [Volume 11, Issue 3, 2024, Pages 49-83]

  • Naseri, Mahdis The Effect of Company's Value Chain Performance on Financial Performance and Stability, Dimensions of Financial Distress and Going Concern [Volume 10, Issue 3, 2023, Pages 41-71]

  • Nasertorabi, Armaghan The Role of Organizational Change Management Improving the Level of Management Accounting Maturity [Volume 9, Issue 2, 2022, Pages 97-126]

  • Nasiri, Saeed Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]

  • Nasiri, Saeed Content Analysis of Accounting Research in the Light of Emerging Blockchain Technology [Volume 9, Issue 4, 2023, Pages 187-218]

  • Nasiri Alamoti, Hadiseh Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance [Volume 10, Issue 4, 2024, Pages 81-101]

  • Nasirzadeh, Farzahneh Firm Valuation Based on Assets Synergies [Volume 7, Issue 4, 2021, Pages 25-56]

  • Nasirzadeh, Farzaneh Model Designing for Prediction of Future Cash Flow By Using Exploratory Research Method and Experts Survey [Volume 5, Issue 4, 2019, Pages 25-48]

  • Nasseri, Ahmad Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]

  • Nazemi, Amin Evaluation of Information Content of Ranking Indicators Based on Financial Health and Early Warning System at Banks [Volume 8, Issue 4, 2022, Pages 41-62]

  • Nazmi Ardakani, Mehdi Evaluating the impact of the categories of the Forward-Looking information disclosure pattern [Volume 8, Issue 28, 2021, Pages 65-92]

  • Nejad Toolami, Babak Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2020, Pages 47-75]

  • Nezami, Ahmad The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]

  • Nickar, javad The Effect of Past Earnings and Dividend Patterns on the Information Content of Dividends When Earnings Are Reduced [Volume 2, Issue 4, 2016, Pages 27-45]

  • Nickar, javad Stock market behavioral reaction Based on the Failure of Long-Term and Short-Term Incremental Trends of corporarte performance Criteria in the time of dividend reduction [Volume 5, Issue 2, 2018, Pages 35-58]

  • Nikjoo, Mehdi Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]

  • Nikoomaram, Hashem Investigating the Relationship between Managers' Leadership Style with Whistleblowing in Auditing Firms:with Emphasis on Theories of Emotional Intelligence and Social Identity [Volume 9, Issue 1, 2022, Pages 79-111]

  • Nikoomaram, Hashem The Relationship between the Characteristics of Dark Personality Traits and the Willingness to Fraudulent Behaviors: Testing of Social Trust Theory [Volume 10, Issue 1, 2023, Pages 183-221]

  • Noravash, Iraj A Model for Performance Audit(Case Study of the Iranian Ministry of Health and Medical Education) [Volume 9, Issue 1, 2022, Pages 133-159]

  • Nourani, Hossein Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [(Articles in Press)]

P

  • Paidarmanesh, Navid The Effect of Inflation on Cash Holdings Operating Cycle [Volume 3, Issue 2, 2016, Pages 53-68]

  • Paidarmanesh, Navid Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion [Volume 9, Issue 2, 2022, Pages 127-167]

  • Pakdaman, Majid The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]

  • Pakmaram, Asgar The Effect of The Companies' Information Disclosure Quality on The Value Relevance of Accounting Earnings [Volume 3, Issue 4, 2017, Pages 153-172]

  • Pakmaram, Asgar The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]

  • Pakmaram, Asgar Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]

  • Panahian, Hossein Design a comprehensive Model of IT Audit: Grounded Theory Approach [Volume 8, Issue 3, 2021, Pages 49-79]

  • Parsafard, Behrang Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]

  • Piri, Parviz Review The Relationship between Cost of Debt and Surplus Return with Moderating effects of Investment Opportunities [Volume 6, Issue 2, 2019, Pages 161-183]

  • Piri, Parviz Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]

  • Piri Sagharloo, Mahdi The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]

  • Pourahmad, Reza The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]

  • Pourali, Mohammad Reza Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Internal Auditor’s Competence and the Possibility of the Disclosure of Internal Control Weakness [Volume 9, Issue 4, 2023, Pages 123-149]

  • Pourgoudarzi, Alireza The Ethics-Based Conceptual Framework for Accounting and Financial Reporting [Volume 7, Issue 1, 2020, Pages 25-44]

  • Pourheidari, Omid An Investigation of Similarities Between Implied Framework for ‎Corporate Non-Financial Reporting And Accounting Conceptual ‎Framework In Terms Of: Objectives, Users and Information Qualitative ‎Characteristics [Volume 2, Issue 2, 2015, Pages 7-32]

  • Pourheydari, Omid Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]

  • Pouryousof, Azam Business strategy and profitability of internal transactions with emphasis on the manager's overconfidence effect [Volume 10, Issue 3, 2023, Pages 1-40]

  • Pyri, Parviz The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earning and Book Value [Volume 1, Issue 2, 2014, Pages 99-116]

Q

  • Qaedi, Salimeh The Effect of Rewards and Structure of Board on Investment in Research and Development [Volume 5, Issue 3, 2018, Pages 99-116]

R

  • Raeesi Vanani, Iman Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model [Volume 8, Issue 2, 2021, Pages 1-29]

  • Rahimian, Nezam-Oddin Investigating The Relationship between Financial Distress and Audit Report Delay [Volume 1, Issue 2, 2014, Pages 57-77]

  • Rahimpour, Mohammad Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]

  • Rahmani, Ali Value relevance and usefulness of intangible assets in Tehran Stock Exchange Firms [Volume 3, Issue 1, 2016, Pages 1-20]

  • Rahmani, Ali Assessment the usefulness of information provided in the financial statements of Pension Funds [Volume 6, Issue 1, 2019, Pages 37-74]

  • Rahmani, Ali Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran [Volume 7, Issue 4, 2021, Pages 1-23]

  • Rahmani, Ali Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2023, Pages 33-72]

  • Rahmani, Ali Feasibility of adopting an Extensible business reporting language: the perspective of financial employees in holding companies [Volume 11, Issue 1, 2024, Pages 31-61]

  • Rahnamay Roodposhti, Feraydoon Investigating the Relationship between Managers' Leadership Style with Whistleblowing in Auditing Firms:with Emphasis on Theories of Emotional Intelligence and Social Identity [Volume 9, Issue 1, 2022, Pages 79-111]

  • Rajabbeyki, Mohammadali Audit Partner Rotation, Earnings Quality and Conservatism [Volume 5, Issue 2, 2018, Pages 151-173]

  • Rajabdorri, Hossein A Survey on the Ethical Approach of Chief Editors And Members of the Editorial Board of Scientific and Research Journal of Accounting in the Publication of the Article in the Own Magazine [Volume 5, Issue 1, 2018, Pages 1-24]

  • Rajizadeh, Sepideh The effect of stock fragility on the rate of stock price convergence [Volume 8, Issue 28, 2021, Pages 175-196]

  • Ramazan Ahmadi, Mohamad Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality [Volume 9, Issue 4, 2023, Pages 73-94]

  • Ramezan Ahmadi, Mohamad The Influence of Beliefs ,Commitment and Feedback on Usefulness Accounting System and Resistance To Change [Volume 11, Issue 1, 2024, Pages 87-111]

  • Ranjbar, Mohammad Hossein The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]

  • Rashidi, Mohsen Investigating the impact of auditor expertise in accounting estimates on the accounting estimates intensity and management deviations [Volume 10, Issue 4, 2024, Pages 149-177]

  • Rasouli, Masoumeh Review The Relationship between Cost of Debt and Surplus Return with Moderating effects of Investment Opportunities [Volume 6, Issue 2, 2019, Pages 161-183]

  • Rasouli, Neda Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2023, Pages 33-72]

  • Rekabdar, Ghasem Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality [Volume 9, Issue 4, 2023, Pages 73-94]

  • Rezaei, Asma Board Structure and Corporate Social Responsibility: Contingency versus Agency Theory [Volume 11, Issue 1, 2024, Pages 113-137]

  • Rezaei, farzin Investigating the Concurrent Relationship between Management Optimism Models and Financial Reporting Quality Emphasizing the moderating role of governance system mechanisms: A structural equation approach [Volume 7, Issue 2, 2020, Pages 155-178]

  • Rezaei, GholamReza The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2022, Pages 109-133]

  • Rezaei, leyla The Effect of Disclosure Quality rank and Proper Notifications on the Debt Capacity [Volume 6, Issue 1, 2019, Pages 107-136]

  • Rezaei, Sajedeh The existence of herding behavior in determining the capital structure of the firm and industry [Volume 8, Issue 4, 2022, Pages 87-107]

  • Rezaei Harandi, Ali The effect of corporate governance on relationship between equity incentives and earnings managemen [Volume 4, Issue 3, 2017, Pages 21-45]

  • Rezaei Monfared, Maryam Analyzing the Input-Process-Output Theory in Explaining the Impact of Boardroom Education on the Weaknesses of Internal Controls [Volume 7, Issue 2, 2020, Pages 109-128]

  • Rezaei pitenoei (Ph.d), Yasser A model for association between social trust and cash holding: A test of agency and precautionary savings theories [Volume 5, Issue 4, 2019, Pages 49-68]

  • Rezaei Pitenoei (Ph.D), Yasser Managerial Ability and Corporate Information Environment Quality [Volume 6, Issue 4, 2020, Pages 157-177]

  • Rezazade, Javad The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]

  • Rezazadeh, Hamed The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]

  • Rezazadeh, Hamed The Impact of Innovative Accountants' Competence on Company Growth and Image: with an Emphasis on the Mediating Role of Business Management Efficiency and Financial Reporting Quality [Volume 11, Issue 4, 2025, Pages 53-86]

  • Reza Zadeh, Javad Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers [Volume 10, Issue 1, 2023, Pages 97-133]

  • Rezvaniraz, Karim Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality [Volume 9, Issue 4, 2023, Pages 73-94]

  • Rostami, َAmin Investigating the Factors Affecting the Silence of Internal Auditors Using the Hierarchical Component Model [Volume 9, Issue 3, 2022, Pages 123-148]

S

  • Saboohi, Nastaran Investigating the relationship between social performance, ownership structure and corporate governance [Volume 5, Issue 1, 2018, Pages 127-151]

  • Sabzalipour, Farshad Board Structure and Corporate Social Responsibility: Contingency versus Agency Theory [Volume 11, Issue 1, 2024, Pages 113-137]

  • Sadeghi, Mina Investigating the Moderating Effect of Business Strategy on the Relationship between Fraudulent Financial Reporting and Sustainability [Volume 10, Issue 2, 2023, Pages 67-96]

  • Sadeghifard, Fatemeh Business groups and pyramid structure and dividend policy: Evidence from Iranian firms [Volume 9, Issue 3, 2022, Pages 149-177]

  • Sadeghzadeh Maharlui, Mohammad The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2022, Pages 109-133]

  • Safari Bideskan, Saeed The Investigation of Conservatism in Accounting Earnings and Its Influencing Factors [Volume 1, Issue 1, 2014, Pages 109-127]

  • Safari gerayli, Mehdi Managerial Ability and Corporate Information Environment Quality [Volume 6, Issue 4, 2020, Pages 157-177]

  • SAFARPOOR, MARYAM Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]

  • Safarzadeh, Mohammad hosein Trainee Auditors’ Perception of Ethical Climate and Workplace Bullying [Volume 8, Issue 4, 2022, Pages 135-167]

  • Safarzadeh, Mohammad hosein A comparative study of the comparability of financial reporting in the three countries of Iran, Indonesia and Italy [Volume 10, Issue 4, 2024, Pages 1-25]

  • Sajjadi, Seyyed Hossein A comparative study of the comparability of financial reporting in the three countries of Iran, Indonesia and Italy [Volume 10, Issue 4, 2024, Pages 1-25]

  • Salari Abarghuoi, Mohammad Identifying Dimensions and Components of Business Model Disclosure in Annual Reports [Volume 10, Issue 2, 2023, Pages 119-148]

  • Salehi, Allah karam An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]

  • Salehi, Allah karam Content Analysis of Accounting Research in the Light of Emerging Blockchain Technology [Volume 9, Issue 4, 2023, Pages 187-218]

  • Salehi, ءMahdi The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]

  • Salehnezhad, S.Hasan The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]

  • Samadi Largani, Mahmood Impact of Corporate Governance Score on the Information Feedback Value and Performance [Volume 4, Issue 2, 2017, Pages 139-162]

  • Samadi Larghani, Mahmood The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]

  • Sarfaraz, Mansour The moderating role of financial reporting quality on the relationship between working capital management and financial performance [Volume 5, Issue 2, 2018, Pages 131-150]

  • Sari, Mohammad Ali Best Pattern for Corporate Tax Risk Reduction Based on Internal Information Environment Quality (IIEQ) Factors- Applied Approach to Fuzzy Decision Tree Method [Volume 5, Issue 4, 2019, Pages 1-23]

  • Sarikhani, Mehdi Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]

  • Sarikhani, Mehdi Investigating the Factors Affecting the Silence of Internal Auditors Using the Hierarchical Component Model [Volume 9, Issue 3, 2022, Pages 123-148]

  • Sarmadinia, Abdolmajid Examining the Research-based Interaction between Accounting and Other Fields of Study [Volume 5, Issue 3, 2018, Pages 25-44]

  • Sarmadinia, Abdolmajid The Ethics-Based Conceptual Framework for Accounting and Financial Reporting [Volume 7, Issue 1, 2020, Pages 25-44]

  • Sayadi Somar, Ali Board Structure and Corporate Social Responsibility: Contingency versus Agency Theory [Volume 11, Issue 1, 2024, Pages 113-137]

  • Sedighi, Abdolmajid Presenting a model for measurement of auditing professions’ social status in Iran: A systematic review [Volume 10, Issue 1, 2023, Pages 1-32]

  • Seif, Asghar Studying Relationship between Characteristics of Audit Institutions and Audit Partners with Audit Quality [Volume 3, Issue 1, 2016, Pages 135-156]

  • Sepasi, Sahar The factors affecting the adoption of information technology from the perspective of internal auditors [Volume 3, Issue 4, 2017, Pages 189-215]

  • Sepasi, Sahar Investigating the effect of managerial ability on financial restatements: with emphasis on Opportunistic Incentives [Volume 2, Issue 4, 2016, Pages 89-110]

  • Shahalizadeh, Ramin Investigating the Relationship between Managers' Leadership Style with Whistleblowing in Auditing Firms:with Emphasis on Theories of Emotional Intelligence and Social Identity [Volume 9, Issue 1, 2022, Pages 79-111]

  • Shahsavarian, Saeed The ability to explore the accrual-based earnings management based on fuzzy logic [Volume 3, Issue 3, 2016, Pages 75-95]

  • Shahveisi, Farhad provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2021, Pages 57-96]

  • Shakibamehr, Ahmad Content Analysis of Accounting Research in the Light of Emerging Blockchain Technology [Volume 9, Issue 4, 2023, Pages 187-218]

  • Shakori Nasab, Hossein Interaction of Trade-Off and Pecking Order Theories in Explaining the Asymmetry of Cash Adjustment Speed [Volume 8, Issue 4, 2022, Pages 63-86]

  • Shamsadini, Kazem Investigating of Economic Policy Uncertainty on Information Asymmetry, Investors’ Reaction To Earnings Surprises and Management Disclosures [Volume 8, Issue 3, 2021, Pages 25-47]

  • Shamsoddini, Mostafa Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [(Articles in Press)]

  • Sheikhi, hadi Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]

  • Sheikhi, Maryam Investigating the mediating role of occupational well-being in the relationship between excessive workload and Work stress on auditor turnover intention [Volume 9, Issue 3, 2022, Pages 101-121]

  • Shekarkhah, Javad A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2022, Pages 1-40]

  • Sheri Anaghiz, saber Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model [Volume 8, Issue 2, 2021, Pages 1-29]

  • Shirvani Jowzadani, Alireza Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]

  • Soleimani, Abolfazl Business strategy and profitability of internal transactions with emphasis on the manager's overconfidence effect [Volume 10, Issue 3, 2023, Pages 1-40]

  • Soleimani Amiri, Gholamreza Auditor distraction and Report Audit Quality [Volume 11, Issue 1, 2024, Pages 63-86]

  • Soleimany Amiri, Gholamreza Evaluating the proposed transparency model of financial reporting based on the cost of capital of common share [Volume 2, Issue 1, 2015, Pages 27-46]

  • Soumi, Maedeh Investigating the impact of auditor expertise in accounting estimates on the accounting estimates intensity and management deviations [Volume 10, Issue 4, 2024, Pages 149-177]

T

  • Taebi Noghondari, Amirhossein Taebi Noghondari The effect of stock fragility on the rate of stock price convergence [Volume 8, Issue 28, 2021, Pages 175-196]

  • Taftiyan, Akram Identifying Dimensions and Components of Business Model Disclosure in Annual Reports [Volume 10, Issue 2, 2023, Pages 119-148]

  • Tagher, Reza The Impact of Investing Opportunities and Leverage on the Relationship between Earning and Return, the Pricing of Discretionary Accrual and Earning Persistence on Analyzing View [Volume 1, Issue 2, 2014, Pages 23-40]

  • Taghi Pirian Gilani, Yousef Personality characteristics, Managers’ Financial Intelligence and Corporate Performance [Volume 6, Issue 3, 2019, Pages 141-165]

  • Taghizadeh, Houshang Identifying the Challenges of Financial Reporting Immunization in Iran [Volume 6, Issue 4, 2020, Pages 179-204]

  • Taghizadeh, Reza The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2022, Pages 109-133]

  • Taghizadeh, Reza Analysis of Accounting Information Quality in the Audit Firms Relations Structure [Volume 10, Issue 4, 2024, Pages 125-147]

  • Taherabadi, Aliasghar provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2021, Pages 57-96]

  • Taheri, Mandana Uncertainty of Macroeconomic Variables and Tax Avoidance: Emphasizing Financial Constraints [Volume 10, Issue 3, 2023, Pages 111-129]

  • Taheri Abed, Reza Ability, CEOs’s Financial Knowledge and Financial Reporting Transparency [Volume 5, Issue 2, 2018, Pages 85-110]

  • Tahriri, Arash The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]

  • Talaneh, Abdolreza The Role of Organizational Change Management Improving the Level of Management Accounting Maturity [Volume 9, Issue 2, 2022, Pages 97-126]

  • Tariverdi, yadollah The Role of Stock Market Development on Promoting Concepts of Accounting [Volume 8, Issue 3, 2021, Pages 143-174]

  • Taromi, Shahram provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2021, Pages 57-96]

  • Tasaddi Kari, Mohammad Javad The readability effect of financial statements on stock price risk and shareholder behavior [Volume 8, Issue 28, 2021, Pages 121-144]

  • Tavakolnia, Esmail Investigating The Relationship between Financial Distress and Audit Report Delay [Volume 1, Issue 2, 2014, Pages 57-77]

  • Tork Zahrani, Ali Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]

  • Torshizi, Ali The Relationship Between Corporate Governance And Firm Risk: A Moderating Role Of Social Responsibility [Volume 5, Issue 3, 2018, Pages 135-151]

  • Toubreh Riezi, Shahrouz The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earning and Book Value [Volume 1, Issue 2, 2014, Pages 99-116]

V

  • Vadiei Nowghabi, Mohammad Hossein Evidence for effects of non-operating cash flows on working capital management policy and its econometric consequences for accrual models [Volume 5, Issue 1, 2018, Pages 25-52]

  • Vaez, Seyed Ali Investigating the relationship between the Institutional Investors’ Distraction and tax avoidance [Volume 10, Issue 4, 2024, Pages 57-79]

  • Vakilian Aghouei, mahdi A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]

  • Vakilifard, Hamidreza Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2020, Pages 47-75]

  • Vakilifard,, Hamidreza The Relationship between the Characteristics of Dark Personality Traits and the Willingness to Fraudulent Behaviors: Testing of Social Trust Theory [Volume 10, Issue 1, 2023, Pages 183-221]

  • Vakili Fard, Hamid Reza The existence of herding behavior in determining the capital structure of the firm and industry [Volume 8, Issue 4, 2022, Pages 87-107]

  • Valiyan, Hasan Auditor Effectiveness Attitudes in Negotiating on the Auditor Objectivity: Analysis of the Role of Professional Identity [Volume 8, Issue 3, 2021, Pages 175-200]

  • Valizadeh Larijani, Azam Investigation of Effective Items on Stock Return: Different Aspects effecting on Decision Making [Volume 5, Issue 4, 2019, Pages 69-102]

  • Valizadeh Larijani, Azam Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran [Volume 7, Issue 4, 2021, Pages 1-23]

  • Valizadeh Larijani, Azam Investigating the Consequences of Internal Audit Quality in Preventing Accrual-Based Earnings management and Real Earnings Management [Volume 9, Issue 2, 2022, Pages 71-95]

  • Vanaki, Amir Deviation from target capital structure and cost of equity [Volume 5, Issue 3, 2018, Pages 153-181]

  • Varasteh, Hashem Effect of The Locus of Control and Self-Efficacy of Auditors on Whistleblowing Regarding the Mediating Role of Job Satisfaction [Volume 9, Issue 2, 2022, Pages 215-249]

W

  • Weysihesar, Soraya The examination of the persistence and pricing of earnings, accruals and operating cash flows in companies [Volume 6, Issue 1, 2019, Pages 187-210]

Y

  • Yazdifar, Hassan The Application of the Unified Theory of Acceptance and Use of Technology on Accountants' Behavioral Intention in Accounting Information System Adoption [Volume 9, Issue 1, 2022, Pages 161-188]

  • Yousefzadeh, Nasrin Investigation on the forecast difficulty and the effect of external financing on the relationship between conservatism and management earnings forecast errors [Volume 2, Issue 4, 2016, Pages 155-174]

Z

  • Zalaghi, Hasan Investigating the mediating role of occupational well-being in the relationship between excessive workload and Work stress on auditor turnover intention [Volume 9, Issue 3, 2022, Pages 101-121]

  • Zalaghi, Hassan The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure [Volume 10, Issue 2, 2023, Pages 149-184]

  • Zarei, Hamid Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]

  • Zare merjardi, Abolfazl Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]

  • Zare Zardini, Tayebeh Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2020, Pages 25-46]

  • Zeinali, Hadis The effect of stock fragility on the rate of stock price convergence [Volume 8, Issue 28, 2021, Pages 175-196]

  • Zeinolabedini, Mohammad Design a comprehensive Model of IT Audit: Grounded Theory Approach [Volume 8, Issue 3, 2021, Pages 49-79]

  • Zeraatgari, Ramin The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2022, Pages 109-133]

  • ZolfagharArani, Mohammad Hossein Competing Earnings Announcements; Study of queuing theory of Investor behavior in the Analysis of Earnings Announcements [Volume 5, Issue 4, 2019, Pages 103-126]

  • Zolghadr, Mostafa The association between management earnings forecast and earnings management [Volume 02, Issue 4, 2012, Pages 65-87]