Author Index

A

  • Abbasi, Ebrahim Stock Price Forecasting with Support Vector Regression Based on Social Network Sentiment Analysis and Technicl Analysis [Volume 8, Issue 29, 2023, Pages 53-64]
  • Abbasi, Ebrahim Supply Chain Activities and Financial Performance: The Role of Top Management Support [Volume 8, Issue 30, 2023, Pages 245-258]
  • Abbasian Fredoni, Mohammad Mehdi Financial Openness and Market Liquidity Level in Financial Markets [Volume 8, Issue 28, 2023, Pages 31-42]
  • Abdi, Rasoul Developing mediating measures of personal characteristic and code of conducts on influence of halo effect on audit judgment [Volume 8, Issue 28, 2023, Pages 43-53]
  • Abdi, Rasoul Investigating relationship between negotiation techniques and quality of audit services with emphasis on mediating role of individual characteristics [Volume 8, Issue 28, 2023, Pages 133-141]
  • Abdorrahimian, Mohammadhossein The Dynamic and Systemic Effect of Asymmetric Information on Stock Returns by Dumitrescu-Hurlin and Generalized Method of Moments (Case of Tehran Stock Exchange) [Volume 8, Issue 31, 2023, Pages 131-140]
  • Abtahi, Seyyed Yahya Study of the CoAnomaly in Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 221-238]
  • Ahmadi, Faegh Model of the comprehensive index of tax avoidance and company' attributes [Volume 8, Issue 30, 2023, Pages 89-108]
  • Ahmadi, Faegh Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach [Volume 8, Issue 31, 2023, Pages 27-40]
  • Ahmadi, Seyed Mohammad Mehdi An Analytical Examination of the Degree of Capital Mobility in Iran Reappraisal of Feldstein-Horioka Relationship [Volume 8, Issue 31, 2023, Pages 87-102]
  • Akbari, Mehdi The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms [Volume 8, Issue 31, 2023, Pages 41-52]
  • Akhlaghi Yazdinejad, Esmaeil Environmental Accounting: An Effort To Develop for Identifying and Ranking Green Accounting Indicators [Volume 8, Issue 30, 2023, Pages 309-323]
  • Alikhani, Razieh The Effects of Forward-looking Information Disclosure on Future Profitability of Firms [Volume 8, Issue 30, 2023, Pages 153-164]
  • Alikhani, Razieh The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms [Volume 8, Issue 31, 2023, Pages 41-52]
  • Alizadeh, Ramin Identifying and prioritizing the factors affecting the financing of social businesses through the banking industry [Volume 8, Issue 30, 2023, Pages 45-60]
  • Arabzadeh, Meisam Investigating the effect of earnings quality on the company's trade credit with an emphasis on the moderating role of accounting information comparability [Volume 8, Issue 29, 2023, Pages 133-146]
  • Arabzadeh, Meysam The Relationship between the Auditor's Report Tone and Audit Market Competition [Volume 8, Issue 30, 2023, Pages 109-120]
  • Arad, Hamed Political Connections, Family Ownership and Earnings Quality: Some Evidence from Iran [Volume 8, Issue 31, 2023, Pages 103-116]
  • Armani Fard, Vahid Conceptual Model of Failure of Tax Auditors’ Reports Based on Grounded Theory [Volume 8, Issue 30, 2023, Pages 61-74]
  • Arya, Kiumars Identifying and analyzing the importance-performance of factors affecting the development of green financing based on the role of the banking industry in Iran for the transition to a circular economy [Volume 8, Issue 31, 2023, Pages 187-202]
  • Aryaeinezhad, Hossein Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]
  • Askarzadeh Darreh, Gholamreza Study of the CoAnomaly in Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 221-238]
  • Azadi, Keihan The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment with respect to Corporate Social Responsibility Using Structural Equation Modeling [Volume 8, Issue 30, 2023, Pages 259-274]
  • Azariyoon, Arash Evaluation of Parallel Market's Long-term Memory Based on DFA and ARDL-Based Detrending (case study: Stock Market and Exchange Rate) [Volume 8, Issue 29, 2023, Pages 173-183]
  • Azizi, Farhad Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization [Volume 8, Issue 30, 2023, Pages 75-88]
  • Azizi, Sedighe Environmental Accounting: An Effort To Develop for Identifying and Ranking Green Accounting Indicators [Volume 8, Issue 30, 2023, Pages 309-323]

B

  • Bahari Moghaddam, Farzad The Dynamic and Systemic Effect of Asymmetric Information on Stock Returns by Dumitrescu-Hurlin and Generalized Method of Moments (Case of Tehran Stock Exchange) [Volume 8, Issue 31, 2023, Pages 131-140]
  • Banimahd, Bahman The Effect of Company’s Business Strategy on Audit Fee and Auditor’s Opinion according to Competition Theory (Empirical Evidence from Tehran Stock Exchange) [Volume 8, Issue 30, 2023, Pages 1-18]
  • Bayazidi, Anvar Empirical Explanation of Different Models of Decision Making by Individual Investors Based on Regret Aversion Concept- Evidence from Capital Market of Iran [Volume 8, Issue 29, 2023, Pages 161-172]
  • Bukharaian, Maryam Identifying and prioritizing the factors affecting the financing of social businesses through the banking industry [Volume 8, Issue 30, 2023, Pages 45-60]

D

  • Dadashi, Iman The Role of Financial Position and Leverage in Cash Holdings Adjustment Speed Using the Dummy Variable and Dynamic Threshold Models [Volume 8, Issue 29, 2023, Pages 271-283]
  • Darabi, Roya - An indigenized model for audit behavior based on social capital [Volume 8, Issue 31, 2023, Pages 53-70]
  • Dehghan Khavari, Saeed The Dynamic and Systemic Effect of Asymmetric Information on Stock Returns by Dumitrescu-Hurlin and Generalized Method of Moments (Case of Tehran Stock Exchange) [Volume 8, Issue 31, 2023, Pages 131-140]
  • Dianati Deilami, Zahra The Effect Of The Dark Triad Traits On Auditing Whistleblowing [Volume 8, Issue 28, 2023, Pages 75-87]
  • Didehkhani, Hosein Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]

E

  • Ebrahimian, KAMEL Stock Price Forecasting with Support Vector Regression Based on Social Network Sentiment Analysis and Technicl Analysis [Volume 8, Issue 29, 2023, Pages 53-64]
  • Ehteshami, Sadegh Investigation of distributive impacts and collection efficiency of 9% value added tax on production sector. [Volume 8, Issue 29, 2023, Pages 147-160]
  • Eidi, Mahmoud An Estimation of Iran Money Demand Function Considering Asymmetric Effects of Exchange Rate and Household Religious Costs [Volume 8, Issue 30, 2023, Pages 395-400]
  • Emamgholipour Archi, Milad The Role of Financial Position and Leverage in Cash Holdings Adjustment Speed Using the Dummy Variable and Dynamic Threshold Models [Volume 8, Issue 29, 2023, Pages 271-283]
  • Eskandari, zahra Economic Capital Evaluation Using two Approaches of Structural Models: Taking Fluctuating Asset Correlations into Account Versus Classical Merton Model [Volume 8, Issue 30, 2023, Pages 177-186]

F

  • Faezinia, Vahid Study of the CoAnomaly in Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 221-238]
  • Fallah Shams, Mirfeiz Developing the Methods of the Performance Evaluation of VaR Models Using Fuzzy TOPSIS and Copula-ARIMA-GARCH Model [Volume 8, Issue 31, 2023, Pages 13-26]
  • Farsad Amanollahi, Gholamreza Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 28, 2023, Pages 107-120]
  • Fathi, zadollah Designing and explaining the stock price forecasting model in real estate mass construction companies in Tehran Stock Exchange using data panel [Volume 8, Issue 31, 2023, Pages 141-154]

G

  • Garkaz, Mansoor Providing a model for disclosing fraudulent actions for accountants [Volume 8, Issue 31, 2023, Pages 155-172]
  • Ghaffari, Farhad Providing an operational technique for hedging interest rate risk with debt issues in Iran [Volume 8, Issue 30, 2023, Pages 377-394]
  • Ghanbari, Jaber Supply Chain Activities and Financial Performance: The Role of Top Management Support [Volume 8, Issue 30, 2023, Pages 245-258]
  • Ghanbari, Mehrdad Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
  • Ghodrati, Hasan Investigating the effect of earnings quality on the company's trade credit with an emphasis on the moderating role of accounting information comparability [Volume 8, Issue 29, 2023, Pages 133-146]
  • Ghodrati, Hasan The Relationship between the Auditor's Report Tone and Audit Market Competition [Volume 8, Issue 30, 2023, Pages 109-120]
  • Gholami, Amir An Analytical Examination of the Degree of Capital Mobility in Iran Reappraisal of Feldstein-Horioka Relationship [Volume 8, Issue 31, 2023, Pages 87-102]
  • Ghorbani, Shahpour Characteristics of Audit Committee and Earnings Management in Developing and Developed Countries, Using Meta-Analysis Approach [Volume 8, Issue 28, 2023, Pages 89-106]
  • Givaki, Ebrahim Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 297-310]
  • Gorji, Mohammed Reza Investigating the effect of earnings quality on the company's trade credit with an emphasis on the moderating role of accounting information comparability [Volume 8, Issue 29, 2023, Pages 133-146]

H

  • Hamidi, Naser Designing a proper model and software program to evaluate and predict credit risk of small and medium‑sized enterprises in commercial banks [Volume 8, Issue 31, 2023, Pages 1-12]
  • Hashemi, Farzad The Moderating Effect of Political Connections on the Relationship between Managerial Empowerment and Enterprise Risk Management [Volume 8, Issue 29, 2023, Pages 311-322]
  • Hashemi Gohar, Mohsen Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 8, Issue 29, 2023, Pages 323-333]
  • Hatefi Ardakani, Hamideh Investigating the effect of management control system on behavioral accounting with emphasis on the perception of organizational justice and organizational commitment [Volume 8, Issue 30, 2023, Pages 137-152]
  • Heidarzadeh Hanzaei, Alireza Providing an operational technique for hedging interest rate risk with debt issues in Iran [Volume 8, Issue 30, 2023, Pages 377-394]
  • Heidarzadeh Hanzaei, Kambiz Providing a model for identifying the factors affecting the brand of banks: Investment approach on equity [Volume 8, Issue 29, 2023, Pages 93-115]
  • Hematfar, Mahmood Mathematical Nonlinear Modeling of Information Environment Risk Factor Pricing with Generalized Method of Moments (GMM) Approach in Tehran Stock Exchange [Volume 8, Issue 30, 2023, Pages 289-308]
  • Hemmati, Hoda Evaluation of Parallel Market's Long-term Memory Based on DFA and ARDL-Based Detrending (case study: Stock Market and Exchange Rate) [Volume 8, Issue 29, 2023, Pages 173-183]
  • Hojabr Kiani, Kambiz An Estimation of Iran Money Demand Function Considering Asymmetric Effects of Exchange Rate and Household Religious Costs [Volume 8, Issue 30, 2023, Pages 395-400]
  • Hoseini, Seyedeh Atefeh The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
  • Hosseini, Seyed Hossein Characteristics of Audit Committee and Earnings Management in Developing and Developed Countries, Using Meta-Analysis Approach [Volume 8, Issue 28, 2023, Pages 89-106]
  • Hossein Mirjalili, Seyed The Dynamic and Systemic Effect of Asymmetric Information on Stock Returns by Dumitrescu-Hurlin and Generalized Method of Moments (Case of Tehran Stock Exchange) [Volume 8, Issue 31, 2023, Pages 131-140]
  • Hosseinpour, Saeed Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting [Volume 8, Issue 29, 2023, Pages 81-92]

J

  • Jabbarzadeh, saeed Developing mediating measures of personal characteristic and code of conducts on influence of halo effect on audit judgment [Volume 8, Issue 28, 2023, Pages 43-53]
  • Jabbarzadeh, saeed Developing the Concept of Sustainability Accounting Based On the Tacit Knowledge of Managers in Iran [Volume 8, Issue 28, 2023, Pages 159-172]
  • Jabbarzadeh Kangarloui, saeed Prevailing conditions on comprehensive risk management in Iran's capital market, strategies and future consequences [Volume 8, Issue 30, 2023, Pages 345-359]
  • Jadidi Aval, Kamal The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
  • Jafari, Seiyedeh Mahbobeh Investigation of distributive impacts and collection efficiency of 9% value added tax on production sector. [Volume 8, Issue 29, 2023, Pages 147-160]
  • Jalili, Raheleh Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
  • Jamshidinavid, Babak Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
  • Jamshidpor, Rohollah Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
  • Janani, Mohammad Hasan Mathematical Nonlinear Modeling of Information Environment Risk Factor Pricing with Generalized Method of Moments (GMM) Approach in Tehran Stock Exchange [Volume 8, Issue 30, 2023, Pages 289-308]
  • Jangi, Hamid Investigating relationship between negotiation techniques and quality of audit services with emphasis on mediating role of individual characteristics [Volume 8, Issue 28, 2023, Pages 133-141]

K

  • Kamyabi, Yahya Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
  • Kamyabi, Yahya Conceptual Model of Failure of Tax Auditors’ Reports Based on Grounded Theory [Volume 8, Issue 30, 2023, Pages 61-74]
  • Kargarkamvar, Najmeh Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
  • Karimi, Ahmad Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 8, Issue 29, 2023, Pages 323-333]
  • Karimi vahed, Shahnaz Developing the Concept of Sustainability Accounting Based On the Tacit Knowledge of Managers in Iran [Volume 8, Issue 28, 2023, Pages 159-172]
  • Keyghobadi, Amir Reza Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 28, 2023, Pages 107-120]
  • Khajeh Mahmoudabadi, Hamid Study of the CoAnomaly in Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 221-238]
  • Khalatbari Limaki, Abdolsamad Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology [Volume 8, Issue 29, 2023, Pages 13-24]
  • Khanmohammadi, Mohammadhamed Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
  • Khanmohammadi, Mohammadhamed Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach [Volume 8, Issue 31, 2023, Pages 27-40]
  • Khosravipour, Negar Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 28, 2023, Pages 107-120]
  • Khosravipour, Negar Corporate Profitability and its Connection to Liquidity Growth and Stock Return [Volume 8, Issue 31, 2023, Pages 117-130]
  • Khosravi-Pour, Negar Investigation of distributive impacts and collection efficiency of 9% value added tax on production sector. [Volume 8, Issue 29, 2023, Pages 147-160]
  • Khozein, Ali Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting [Volume 8, Issue 29, 2023, Pages 81-92]
  • Khozein, Ali Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]
  • Khozein, Ali Providing a model for disclosing fraudulent actions for accountants [Volume 8, Issue 31, 2023, Pages 155-172]
  • Kiamehr, Mohammad Empirical Explanation of Different Models of Decision Making by Individual Investors Based on Regret Aversion Concept- Evidence from Capital Market of Iran [Volume 8, Issue 29, 2023, Pages 161-172]
  • Kokabi, Sadriyeh Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
  • KORDLOUIE, HAMIDREZA Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 8, Issue 29, 2023, Pages 323-333]
  • KORDLOUIE, HAMIDREZA Identification and investigation of the relationships between the indicators influenced by the application of international financial reporting standards by Iranian banks in the resistance economy framework [Volume 8, Issue 30, 2023, Pages 31-43]
  • KORDLOUIE, HAMIDREZA Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach [Volume 8, Issue 31, 2023, Pages 27-40]

L

  • Lotfaliyan, Fatemeh Mathematical Nonlinear Modeling of Information Environment Risk Factor Pricing with Generalized Method of Moments (GMM) Approach in Tehran Stock Exchange [Volume 8, Issue 30, 2023, Pages 289-308]

M

  • Madanchi Zaj, Mahdi Presenting a model of investment ethics with financial crises based on grounded theory approach [Volume 8, Issue 30, 2023, Pages 121-136]
  • Madanchi Zaj, Mahdi Providing an operational technique for hedging interest rate risk with debt issues in Iran [Volume 8, Issue 30, 2023, Pages 377-394]
  • Mahdavi Sabet, Elahe The Effect of Company’s Business Strategy on Audit Fee and Auditor’s Opinion according to Competition Theory (Empirical Evidence from Tehran Stock Exchange) [Volume 8, Issue 30, 2023, Pages 1-18]
  • Mahdizadeh Ashrafi, Ali The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
  • Maranjory, mehdi The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms [Volume 8, Issue 31, 2023, Pages 41-52]
  • Maranjory, Mehdi The Effects of Forward-looking Information Disclosure on Future Profitability of Firms [Volume 8, Issue 30, 2023, Pages 153-164]
  • Maroufkhani, Majid Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
  • Mashghouli Chafi, Rahmat Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology [Volume 8, Issue 29, 2023, Pages 13-24]
  • Matoufi, alireza Providing a model for disclosing fraudulent actions for accountants [Volume 8, Issue 31, 2023, Pages 155-172]
  • Mehrara, Maryam An Analytical Examination of the Degree of Capital Mobility in Iran Reappraisal of Feldstein-Horioka Relationship [Volume 8, Issue 31, 2023, Pages 87-102]
  • Minouei, Mehrzad Provide a model for calculating the economic capital of bank loan portfolio and compare it with regulatory capital [Volume 8, Issue 28, 2023, Pages 1-12]
  • Minouei, Mehrzad Designing and explaining the stock price forecasting model in real estate mass construction companies in Tehran Stock Exchange using data panel [Volume 8, Issue 31, 2023, Pages 141-154]
  • Mirarab, Alireza Identifying and Ranking the Factors and Strategies Affecting the Use of Financial Derivative Contract in Risk Management [Volume 8, Issue 28, 2023, Pages 217-230]
  • Mirarab, Alireza Evaluation of Parallel Market's Long-term Memory Based on DFA and ARDL-Based Detrending (case study: Stock Market and Exchange Rate) [Volume 8, Issue 29, 2023, Pages 173-183]
  • Miri Lavasani, Mohammadreza Measurement of damage to scale based on data envelopment analysis: A case study in Saman insurance company [Volume 8, Issue 30, 2023, Pages 187-200]
  • Miri Lavasani, Mohammad Reza Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
  • Mirshahvelayati, Farzaneh The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]
  • MOEINADIN, Mahmoud Designing and Explaining the Pattern for Web-Based Integrated Reporting (with Reporting of corporate citizenship Approach) [Volume 8, Issue 28, 2023, Pages 13-29]
  • Mohammadi, Fazel Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting [Volume 8, Issue 29, 2023, Pages 81-92]
  • Mohammadi, Hojat The Relationship between the Auditor's Report Tone and Audit Market Competition [Volume 8, Issue 30, 2023, Pages 109-120]
  • Mohammadzadeh, Amir Designing a proper model and software program to evaluate and predict credit risk of small and medium‑sized enterprises in commercial banks [Volume 8, Issue 31, 2023, Pages 1-12]
  • Moradi, Majid Providing a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization [Volume 8, Issue 30, 2023, Pages 75-88]
  • Moradi, Zahra Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]
  • Mostafavi Makrani, Seyed Vali Providing a model for disclosing fraudulent actions for accountants [Volume 8, Issue 31, 2023, Pages 155-172]
  • Mousavi ghazafroudi, Seyed Ali Asghar Investigation of the Quality of Accounting Information and Capital Cost According to the Adjusting Role of Financial and Environmental Characteristics in the Iran Capital Market in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 28, 2023, Pages 107-120]

N

  • Nabavi Chashmi, Seyed Ali The Role of Financial Position and Leverage in Cash Holdings Adjustment Speed Using the Dummy Variable and Dynamic Threshold Models [Volume 8, Issue 29, 2023, Pages 271-283]
  • Naderian, Arash Evaluating the Effectiveness of GARCH models in the Estimation of Conditional Value at Risk in listed companies of the Tehran Stock Exchange: Accounting Data Approach [Volume 8, Issue 29, 2023, Pages 239-249]
  • Naghizadeh, Ali The relationship between the shadow economy and the elements of competitiveness in developing oil countries [Volume 8, Issue 30, 2023, Pages 361-375]
  • Najafi-Moghadam, Ali An indigenized model for audit behavior based on social capital [Volume 8, Issue 31, 2023, Pages 53-70]
  • Nasiri, Majid Identifying and prioritizing the factors affecting the financing of social businesses through the banking industry [Volume 8, Issue 30, 2023, Pages 45-60]
  • Neisy, Abdolsadeh Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
  • Nejad Falatouri Moghaddam, Mohammadreza Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
  • Nikoomaram, Hashem Identification and investigation of the relationships between the indicators influenced by the application of international financial reporting standards by Iranian banks in the resistance economy framework [Volume 8, Issue 30, 2023, Pages 31-43]
  • Nikoomaram, Hashem Measurement of damage to scale based on data envelopment analysis: A case study in Saman insurance company [Volume 8, Issue 30, 2023, Pages 187-200]
  • Nikoomaram, Hashem Providing an operational technique for hedging interest rate risk with debt issues in Iran [Volume 8, Issue 30, 2023, Pages 377-394]
  • Nourifard, Yadollah Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]

O

  • Ojaghi, Hossein Designing and explaining the stock price forecasting model in real estate mass construction companies in Tehran Stock Exchange using data panel [Volume 8, Issue 31, 2023, Pages 141-154]

P

  • Pakmaram, Asgar Investigating relationship between negotiation techniques and quality of audit services with emphasis on mediating role of individual characteristics [Volume 8, Issue 28, 2023, Pages 133-141]
  • Pakmaram, Asgar Developing the Concept of Sustainability Accounting Based On the Tacit Knowledge of Managers in Iran [Volume 8, Issue 28, 2023, Pages 159-172]
  • Pakmaram, Asgar Prevailing conditions on comprehensive risk management in Iran's capital market, strategies and future consequences [Volume 8, Issue 30, 2023, Pages 345-359]
  • Panahian, Hossein Investigating the effect of earnings quality on the company's trade credit with an emphasis on the moderating role of accounting information comparability [Volume 8, Issue 29, 2023, Pages 133-146]
  • Pourali, Mohammad Reza The Effect Of The Dark Triad Traits On Auditing Whistleblowing [Volume 8, Issue 28, 2023, Pages 75-87]
  • Pourali, Mohammad Reza Enhancing the Ethical Decision-making Framework in the Certified Public Accountants’ Association Based on Q Methodology [Volume 8, Issue 29, 2023, Pages 13-24]

R

  • Rahimi, Abbas Identifying and analyzing the importance-performance of factors affecting the development of green financing based on the role of the banking industry in Iran for the transition to a circular economy [Volume 8, Issue 31, 2023, Pages 187-202]
  • Rahimi, Razie Develop a qualitative model of professional skepticism in auditing financial statements [Volume 8, Issue 30, 2023, Pages 235-344]
  • Rahimi Holori, Banafsheh Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach [Volume 8, Issue 31, 2023, Pages 27-40]
  • Rahimzadeh, Ashkan An Estimation of Iran Money Demand Function Considering Asymmetric Effects of Exchange Rate and Household Religious Costs [Volume 8, Issue 30, 2023, Pages 395-400]
  • Rahmani Nia, Ehsan The Moderating Effect of Political Connections on the Relationship between Managerial Empowerment and Enterprise Risk Management [Volume 8, Issue 29, 2023, Pages 311-322]
  • Rahnamay Roodposhti, Fereydon Designing the acquisition and integration model of knowledge-based and start-up companies using fuzzy method [Volume 8, Issue 30, 2023, Pages 217-232]
  • Rahnamay Roodposhti, Fereydon Designing a proper model and software program to evaluate and predict credit risk of small and medium‑sized enterprises in commercial banks [Volume 8, Issue 31, 2023, Pages 1-12]
  • Rahnamay Roodposhti, Fraydoon Relationship between corporate tax behavior and voluntary environmental disclosure [Volume 8, Issue 28, 2023, Pages 173-183]
  • Rahnamay Roodposhti, Fraydoon Provide a cost management model: with an efficiency approach [Volume 8, Issue 30, 2023, Pages 201-216]
  • Rajaei, Yadollah An Estimation of Iran Money Demand Function Considering Asymmetric Effects of Exchange Rate and Household Religious Costs [Volume 8, Issue 30, 2023, Pages 395-400]
  • Ramezani, Ali Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
  • Ranjbar, Mohammad Hossein Model of the comprehensive index of tax avoidance and company' attributes [Volume 8, Issue 30, 2023, Pages 89-108]
  • Ranjbar, Mohammad Hossein Development and Assessment of a Business Intelligence-based Management Accounting Information System Model: A Structural Equation Modeling Approach [Volume 8, Issue 31, 2023, Pages 27-40]
  • Rastegar, Mohammad Amin The Moderating Effect of Political Connections on the Relationship between Managerial Empowerment and Enterprise Risk Management [Volume 8, Issue 29, 2023, Pages 311-322]
  • Razaghi, Mohadeseh Providing an operational technique for hedging interest rate risk with debt issues in Iran [Volume 8, Issue 30, 2023, Pages 377-394]
  • Razini Rahmani, Ebrahim Ali Characteristics of Audit Committee and Earnings Management in Developing and Developed Countries, Using Meta-Analysis Approach [Volume 8, Issue 28, 2023, Pages 89-106]
  • Rezaei, Nader Investigating relationship between negotiation techniques and quality of audit services with emphasis on mediating role of individual characteristics [Volume 8, Issue 28, 2023, Pages 133-141]
  • Rezaeian, Ramezan Identifying Criteria of Internal Audit Quality for Iranian listed Companies [Volume 8, Issue 28, 2023, Pages 55-74]
  • Rostai Malkhalife, Mohsen Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
  • Rostamy Malkhalifeh, Mohsen Measurement of damage to scale based on data envelopment analysis: A case study in Saman insurance company [Volume 8, Issue 30, 2023, Pages 187-200]

S

  • SABETI, MEHDI Provide a model for calculating the economic capital of bank loan portfolio and compare it with regulatory capital [Volume 8, Issue 28, 2023, Pages 1-12]
  • Sadeghi, Elham Evaluating the Performance of Iranian Insurance Companies Using Efficiency Measurement Method Based on Modified Slack-Based Measure in The Network Data Envelopment Analysis Approach [Volume 8, Issue 29, 2023, Pages 25-41]
  • Saeedi, ali Presenting a model of investment ethics with financial crises based on grounded theory approach [Volume 8, Issue 30, 2023, Pages 121-136]
  • Saeednia, Hamidreza Providing a model for identifying the factors affecting the brand of banks: Investment approach on equity [Volume 8, Issue 29, 2023, Pages 93-115]
  • Salehi, Mahdi The Relationship between the Auditor's Report Tone and Audit Market Competition [Volume 8, Issue 30, 2023, Pages 109-120]
  • Salehi Kamamardakhi, Seyedeh Samaneh The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment with respect to Corporate Social Responsibility Using Structural Equation Modeling [Volume 8, Issue 30, 2023, Pages 259-274]
  • Salehpour, Zahra Political Connections, Family Ownership and Earnings Quality: Some Evidence from Iran [Volume 8, Issue 31, 2023, Pages 103-116]
  • Sarraf, Fatemeh Explanation of supervisory indicators of audit committees [Volume 8, Issue 29, 2023, Pages 285-296]
  • SEFIDBAKHT, ELAHEH The Effect of Macroeconomic Indicators on the Financial Stress Index in the Members of the Organization of the Petroleum Exporting Countries [Volume 8, Issue 29, 2023, Pages 195-209]
  • Shafiee Kakhki, Maryam The Role of Financial Position and Leverage in Cash Holdings Adjustment Speed Using the Dummy Variable and Dynamic Threshold Models [Volume 8, Issue 29, 2023, Pages 271-283]
  • Shafii, Hossain The influence of culture on investors' financial decision-making styles and unplanned decisions to avoid uncertainty, power distance [Volume 8, Issue 30, 2023, Pages 19-30]
  • Shahsvarzehi Narouei, Rahele Provide a cost management model: with an efficiency approach [Volume 8, Issue 30, 2023, Pages 201-216]
  • Shahvaroughi Farahani, milad Forecasting Tehran Price Index (TEPIX) Using Novel Meta-Heuristic Algorithms [Volume 8, Issue 28, 2023, Pages 185-216]
  • Shahverdiani, Shadi The formation of the investment optimal portfolio based on the approach of the analysis of social channels in Iran’s equities market (Quantitative and qualitative attitude) [Volume 8, Issue 29, 2023, Pages 335-346]
  • Shahverdiani, Shadi Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 8, Issue 29, 2023, Pages 323-333]
  • Shahverdiani, Shadi Presenting a model of investment ethics with financial crises based on grounded theory approach [Volume 8, Issue 30, 2023, Pages 121-136]
  • Shahverdiani, Shadi Designing the acquisition and integration model of knowledge-based and start-up companies using fuzzy method [Volume 8, Issue 30, 2023, Pages 217-232]
  • Shammakhi, Hamidreza Model of the comprehensive index of tax avoidance and company' attributes [Volume 8, Issue 30, 2023, Pages 89-108]
  • SHAMSEDINI, ESMAEIL Develop a safety management model using superior components of safety cost [Volume 8, Issue 29, 2023, Pages 65-79]
  • Shokri, Azam Characteristics of Audit Committee and Earnings Management in Developing and Developed Countries, Using Meta-Analysis Approach [Volume 8, Issue 28, 2023, Pages 89-106]
  • Sotoudehnejad, Fatemeh Environmental Accounting: An Effort To Develop for Identifying and Ranking Green Accounting Indicators [Volume 8, Issue 30, 2023, Pages 309-323]

T

  • Taftiyan, Akram Designing and Explaining the Pattern for Web-Based Integrated Reporting (with Reporting of corporate citizenship Approach) [Volume 8, Issue 28, 2023, Pages 13-29]
  • Taghipouryan, Yosef The Role of Auditors' Professional and Organizational Identity in the Commercialization of Auditing Firms [Volume 8, Issue 31, 2023, Pages 41-52]
  • Taherinia, Masoud Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 297-310]
  • Tajiknia, Elham Earnings management of follower companies in response to the reporting of leading industry companies fraudulently [Volume 8, Issue 29, 2023, Pages 251-270]
  • Talebnia, kamyar .The Interrelationship between Management Ability and Market Value Added Using Simultaneous Equations [Volume 8, Issue 30, 2023, Pages 165-176]
  • Tootchi Fatidehi, Mahtab The future of the audit profession in Iran with a scenario approach [Volume 8, Issue 30, 2023, Pages 233-244]

V

  • Vahidi, Alireza Multiquadratic-Radial Basis Functions Method for Mortgage valuation under jump-diffusion model [Volume 8, Issue 29, 2023, Pages 211-219]
  • Vakilifard, Hamidreza The formation of the investment optimal portfolio based on the approach of the analysis of social channels in Iran’s equities market (Quantitative and qualitative attitude) [Volume 8, Issue 29, 2023, Pages 335-346]
  • Vakilifard, Hamidreza The Effect of Company’s Business Strategy on Audit Fee and Auditor’s Opinion according to Competition Theory (Empirical Evidence from Tehran Stock Exchange) [Volume 8, Issue 30, 2023, Pages 1-18]
  • Vakilifard, Hamidreza .The Interrelationship between Management Ability and Market Value Added Using Simultaneous Equations [Volume 8, Issue 30, 2023, Pages 165-176]
  • Vakilifard, Hamidreza Surveying the relationship between investment efficiency and financial constraints and corporate governance applying structural equations modeling [Volume 8, Issue 30, 2023, Pages 275-288]
  • Varamesh, Masuod Financial Openness and Market Liquidity Level in Financial Markets [Volume 8, Issue 28, 2023, Pages 31-42]
  • Vatanparast, Mohammadreza The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment with respect to Corporate Social Responsibility Using Structural Equation Modeling [Volume 8, Issue 30, 2023, Pages 259-274]

Y

  • Yarahmadi, Hossien Reasons for the Gap between Declared and Assessed Taxable Incomes of Manufacturing Companies Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2023, Pages 297-310]
  • Yazdani, Shohreh Investigating the Effect of Religious Orientation on Decision Making Approach of Financial Managers [Volume 8, Issue 29, 2023, Pages 117-131]

Z

  • Zand, Alireza An indigenized model for audit behavior based on social capital [Volume 8, Issue 31, 2023, Pages 53-70]
  • Zomorodian, gholamreza Economic Capital Evaluation Using two Approaches of Structural Models: Taking Fluctuating Asset Correlations into Account Versus Classical Merton Model [Volume 8, Issue 30, 2023, Pages 177-186]
  • Zomorodian, Gholam Reza Provide a model for calculating the economic capital of bank loan portfolio and compare it with regulatory capital [Volume 8, Issue 28, 2023, Pages 1-12]