Applied Research in Financial Reporting

Author Index

A

Abbasi, Ebrahim The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
Afsai, Akram The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
Afshar, , Parisa Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
Aghaei, Mohammad Ali Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
Aghaei, Mohammad Ali Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
Aghaei, Mohammad Ali The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2019, Pages 179-204]
Ahmadi, Ameneh Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2019, Pages 45-72]
Akbarshahi, Ahmad Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
Akhoundi, omid Client Business Strategy and Audit Fee [Volume 8, Issue 1, 2019, Pages 97-118]
Akhtarshenas, Dariush Existential Philosophy of Corporate Sustainability in Iran: A Hybrid Approach [Volume 12, Issue 1, 2023, Pages 227-265]
Alavi, Seyed Mostafa The Role of financial reporting in fixing investment opportunities uncertainty [Volume 10, Issue 2, 2021, Pages 233-257]
Alikhani, Razieh The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation [Volume 10, Issue 2, 2021, Pages 35-60]
Alikhani Dehaghi, Hossein Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
Alinejad Sarokolaei, Mahdi A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
Amiri, esmaeil The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2019, Pages 141-177]
Amiri, Houshang Investigating the relationships between the dimensions of the knowledge sharing pattern in auditing institutions with the knowledge management approach [Volume 12, Issue 1, 2023, Pages 163-198]
Ansari, Abdol Mahdi A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
Arabi, Mehran Influencing Factors on web-based Financial Information Disclosure [Volume 4, Issue 1, 2015, Pages 27-52]
Arabzadeh, Meysam Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2024, Pages 103-143]
Arefmanesh, Zohreh Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
Asaadi, Marzieh Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2024, Pages 173-213]
Asadi, Gholamhossein An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2019, Pages 73-98]
Asadi, Gholamhossein Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
Asnaashari, hamideh An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2019, Pages 73-98]
Asnaashari, , Hamideh e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
Azadi, , keyhan Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
Azimi Yancheshmeh, Majid Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]

B

Babaei, Fatameh Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
Babaei, Fatemeh Investigating the Information content of Earnings and Cash and Accruals Components in Explaining Market Value of Firms [Volume 4, Issue 2, 2015, Pages 33-54]
Babaei, Fatemeh Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
Babaei, Ghader The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
Babaei, Sasan Value Relevance and Earnings Predictability of Earnings’ Components: Employee Expenses [Volume 5, Issue 1, 2016, Pages 115-140]
Badavar Nahandi, Younes The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
Badavar Nahandi, Younos The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
Badri, Ahmad Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
Badri, Elyas Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
Bagheripormehr, Shole English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
Baghomian, Rafik Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
Baharmoghaddam, Mahdi The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
Bahraminasab, Ali Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
Bakeshloo, Atefeh Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2015, Pages 7-22]
Banimahd, Bahman The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
Banimahd, Bahman The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2024, Pages 281-304]
Baradaran Hassan zadeh, , Rasoul Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
Barjaneh, Iman English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
Barzegar, Ghodratollah Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2021, Pages 77-114]
Barzideh, Farrokh Influencing Factors on web-based Financial Information Disclosure [Volume 4, Issue 1, 2015, Pages 27-52]
Bashiri joibari, Mahdi The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
Bashirimanesh, Nazanin The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
Bashirimanesh, Nazanin Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
Behbahaninia, Parisa Saadat Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2024, Pages 251-280]
Beighpanah, Behzad Audit Opinion Improvement and the Timeliness of Corporate Annual Reports [Volume 5, Issue 1, 2016, Pages 93-114]
Blue, Ghasem Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2019, Pages 275-306]
Bolo, Ghasem Consequences of IFRS Implementation In The Iranian Banking Industry [Volume 10, Issue 2, 2021, Pages 61-90]
Bonabi Gadim, rahim The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
Borna, , Mohammad Reza Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
Bozorgasl, Mousa Fama and French Five-Factor Model with Emphasis on Firm’s Life Cycle Hypothesis [Volume 5, Issue 2, 2016, Pages 93-118]
Bozorg Asl, Mousa Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2020, Pages 57-85]

C

Chaboki, Yasin The effect of internal audit performance on the use of data analytics by internal audit Functions [Volume 12, Issue 1, 2023, Pages 7-40]

D

Daneshi, vahid Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2019, Pages 205-240]
Daneshyar, Fatemeh Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 47-74]
Daryaei, Abbasali Study of Linear and Nonlinear Interactions between Growth and Profitability, based on Financial Reports [Volume 3, Issue 1, 2014, Pages 119-140]
Daryaei, Abbasali Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
Daryaei, Abbasali Corporate Governance and Earning Downside Risk [Volume 9, Issue 1, 2020, Pages 93-116]
Daryaei, Abbas Ali Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
Dehghani, Saeide Investigating the Relationship between Company Innovation and Transparency of Accounting Information with Emphasis on the Moderating Role of Audit Dimensions [Volume 11, Issue 1, 2022, Pages 187-224]
Delshad, afsaneh Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2021, Pages 155-190]
Delshad, Afsaneh Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2024, Pages 173-213]
Didar, Hamzeh Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 47-74]

E

Ebrahimi, Seyedkazem Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
Eghdami, , Esmail Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
Esmaeili, Javad Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
Esna Ashari, Hamideh Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
Etemadi, Hosein Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
Etemadi, Hosein Value Relevance and Earnings Predictability of Earnings’ Components: Employee Expenses [Volume 5, Issue 1, 2016, Pages 115-140]

F

Faghani Makrani, Khosro Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
Fakhari, Hosein The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
Fakhari, Hosein The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
Fallah Barandagh, Mahdi The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2021, Pages 191-226]
Farajpour bandari, Farhang A Comparative Evaluation of the Effects of Board of Directors Characteristics on Altman and Ohlson Bankruptcy Prediction Models: Evidence from Tehran Stock Exchange [Volume 1, Issue 1, 2012, Pages 107-132]
Farzinfar, Aliakbar Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2024, Pages 103-143]
Fasih Ramandi, Ebrahim Corporate Life Cycle and Cost of Capital [Volume 5, Issue 2, 2016, Pages 39-62]
Fathali, Akram Investigating the Relationship between Intellectual Capital and Financial Capital on Value Creation: Control of Business Cycles [Volume 5, Issue 2, 2016, Pages 7-38]
Fattahi, Yasin Corporate Governance and Earning Downside Risk [Volume 9, Issue 1, 2020, Pages 93-116]
Fattahi, Yasin Managerial ability and trade credit: Emphasizing the role of credit rating and financial constraints [Volume 12, Issue 1, 2023, Pages 93-126]
Fazeli, Naghi Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
Fazlzadeh,, Alireza Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
Firouz alizadeh, Akram The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]

G

Ghaderi, salahodin Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
Ghadirian-Arani, Mohammad-Hossein The Effect of Inventory Liquidation Costs on the Relationship between Accounting Quality and Trade Credit [Volume 11, Issue 1, 2022, Pages 7-28]
Ghadirian-Arani, Zohre The Effect of Inventory Liquidation Costs on the Relationship between Accounting Quality and Trade Credit [Volume 11, Issue 1, 2022, Pages 7-28]
Ghaediha, Hamid Reza An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
Ghaemi, Mohammad Hosein Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
Ghaemi, Mohammad Hossain Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
Ghaemi, mohammad hossein Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2019, Pages 45-72]
Ghahestani, Mobina The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2015, Pages 123-146]
Ghalambor, Mohammad Hosein The Effect of Distracted Institutional Investors on Socially Responsibility [Volume 12, Issue 1, 2023, Pages 127-161]
Ghannad, Mostafa The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
Ghasemi Khairabadi, Soheila Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
Ghilani, Atena Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
Gholami, Kazhal Existential Philosophy of Corporate Sustainability in Iran: A Hybrid Approach [Volume 12, Issue 1, 2023, Pages 227-265]
Gholamian, Rayhaneh Evaluating the Relationship between Audit Opinion and Earnings Persistence [Volume 4, Issue 2, 2015, Pages 55-80]
Gholami Hasankiadeh, farid Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
Gholamrezaee, Mohsen The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
Gholmohammadi Shooraki, Mojtaba The Impact of Stakeholder Management on Firm Performance [Volume 5, Issue 1, 2016, Pages 25-50]
Ghorbani, Arash Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
Ghorbani, Arash The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2021, Pages 47-76]
Ghorbani, Arash Audit Pricing of Accounting Errors [Volume 11, Issue 1, 2022, Pages 225-262]
Ghorbani, Ramin Explaining the Role of Corporate Governance on Value Creation with Considering value Based Management [Volume 3, Issue 2, 2015, Pages 23-46]
Ghorbanpour, Jabreil The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]
Goodarzvand Chegini, Fahimeh The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]

H

Habibi, Maryam The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
Haghighat, Hamid The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
Haghighat, Hamid Barriers to the Implementation of International Financial Reporting Standards in Iranian Banking Industry [Volume 10, Issue 18, 2021, Pages 271-302]
Hajiannejad, Amin An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
Haji Azimi, Farzad Identifying Factors Affecting Behavioral Intentions and Beliefs of Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 7-33]
Hajiha, Zohreh Evaluating the Relationship between Audit Opinion and Earnings Persistence [Volume 4, Issue 2, 2015, Pages 55-80]
Hamedi, Mohaddaseh Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
Hamidian, Hamideh Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
Hamidian, Mohsen Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2024, Pages 7-37]
Hamidi Shakeri, Masoud The Relationship between Cash Conversion Cycle and Financial Performance [Volume 4, Issue 2, 2015, Pages 81-98]
Hasani, Mareih The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
Hasanzadeh diva, Seyed Mostafa Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2019, Pages 275-306]
Hashemloo, Farzaneh Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
Havasi Taleb, , Mahmoud Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
Heidari Kiani, Samaneh Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
Hejazi, Rezvan Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
Hejazi, Rezvan The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2021, Pages 191-226]
Hejazi,, Rezvan Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
Hemati, Hasan The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
Hooshmand, Abbas Factors Affecting on the Disregard of General Assembly towards Inspection Clauses in the Independent Auditor and Inspector Legal Report [Volume 10, Issue 18, 2021, Pages 7-33]
Hormozi, Shirkoo Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
Hoseini, Seyed Ali The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
Hoseininia, Somayeh Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 75-98]

I

Izadinia, Naser An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
Izadinia, Naser Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]

J

Jafari, Javad Investigating the Information content of Earnings and Cash and Accruals Components in Explaining Market Value of Firms [Volume 4, Issue 2, 2015, Pages 33-54]
Jafari, Seyede Mahboobe Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2024, Pages 7-37]
Jafari Bavariani, Zahra Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
Jahandoust Marghoub, , Mehran The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
Jahanfar, Sohail The Role of financial reporting in fixing investment opportunities uncertainty [Volume 10, Issue 2, 2021, Pages 233-257]
Jahanghiri, Hosein Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
Jahanshad, azita Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2019, Pages 241-274]
Jalali, fatemeh Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2019, Pages 205-240]
Jalali, Mostafa A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]
Jalili, Akram The Moderating Effect of Future Expectations and Changes to Past Sales on Cost of Behavioral Asymmetry [Volume 4, Issue 2, 2015, Pages 99-124]
Jalili, Saber The Relationship between Cash Conversion Cycle and Financial Performance [Volume 4, Issue 2, 2015, Pages 81-98]
Jandaghi, Gholamreza The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2021, Pages 191-226]
Jani, Mahdi A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]
Jokar, Hossein The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]

K

Kamali,, Ehsan Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
Kamali Ardakani, Mahmoud Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE [Volume 8, Issue 2, 2020, Pages 87-115]
Kamran, Mahdieh Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
Kamyabi, yahya The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2019, Pages 141-177]
Karami taleghani,, Faramarz Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
Karimipoor, Eisa The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
Karimipoor, Isa The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
Karimpour amshelly, Sara The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
Kashanipour, Mohammad Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2020, Pages 209-234]
Kashanipour, Mohammad The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2021, Pages 191-226]
Kazem, shamsedeini Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2019, Pages 205-240]
Kazemi, Hosein The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
Kazemi, Hossein Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
Kazempour, Morteza Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
Khajavi, Shokrolah A Comparative Evaluation of the Effects of Board of Directors Characteristics on Altman and Ohlson Bankruptcy Prediction Models: Evidence from Tehran Stock Exchange [Volume 1, Issue 1, 2012, Pages 107-132]
Khajavi, Shokrolah The Effect of Inventory Liquidation Costs on the Relationship between Accounting Quality and Trade Credit [Volume 11, Issue 1, 2022, Pages 7-28]
Khalili, mehdi The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2019, Pages 179-204]
Khalilpour, Mahdi The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
Khalkhali, Marzieh The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation [Volume 10, Issue 2, 2021, Pages 35-60]
Khansari, Nikoo Explaining the Role of Corporate Governance on Value Creation with Considering value Based Management [Volume 3, Issue 2, 2015, Pages 23-46]
Kheradyar, Sina An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
Khodami pour, Ahmad The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
Khodamipour, Ahmad The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2019, Pages 141-177]
Khodamipour, Ahmad The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
Khodamipour, Ahmad The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
Khodamipour, Ahmad The effect of privatization on the professionalism of auditors in the Iranian audit environment [Volume 11, Issue 1, 2022, Pages 151-186]
Kiani, Aidin Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
Kiani, Aidin Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
Kiani, Aidin Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
Kiani, Gholamhossein Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
Kohansal, Samin An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
Kor, Rabeae the relationship between the company's sustainability performance and the dividend policy, considering the role of corporate governance and institutional ownership [Volume 12, Issue 1, 2023, Pages 41-68]
Kordestani, Gholamreza Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
Kordestani, Gholam Reza The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
Kordestani, Gholam Reza The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]

L

Lashghari, Zahra Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
Lotfi, Sorosh Influencing Factors on web-based Financial Information Disclosure [Volume 4, Issue 1, 2015, Pages 27-52]

M

Maboodi, Hamid Reza The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]
Maddahi, Azadeh implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2021, Pages 227-256]
Maham, Kaihan Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
Mahdavi, Gholam hosein Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 75-98]
Mahdavi, Gholamhosein The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
Mahdavi, Gholam Hosein Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
Manavi Moghadam, Amirhadi The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2015, Pages 123-146]
Mansuri Mohammad Abadi,, Fatemeh The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
Maranjoori, Mahdi The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation [Volume 10, Issue 2, 2021, Pages 35-60]
Masdar, Mina Consequences of IFRS Implementation In The Iranian Banking Industry [Volume 10, Issue 2, 2021, Pages 61-90]
Masoumi, Javad Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
Mehrabanpour, Mohammadreza Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
Mehrani, Sasan Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
Mehrani, Sasan Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
Mehri Kamrod, Malihe Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
Mehtari, Zainab The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2015, Pages 99-122]
Mehtari, Zainab Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
Mennati, Vahid The effect of internal audit performance on the use of data analytics by internal audit Functions [Volume 12, Issue 1, 2023, Pages 7-40]
Meshki Miavaghi, Mehdi Relationship between Excess Cash and Conditional Conservatism with Emphasis on the Moderating Role of Net Cash Returned to Debtholders and Equityholders [Volume 12, Issue 1, 2023, Pages 199-225]
Moeinaddin, Mahmoud Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE [Volume 8, Issue 2, 2020, Pages 87-115]
Mohammadi, Javad The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
Mohammadian, Mohammad The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2015, Pages 99-122]
Mohammadian, Mohammad A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
Mohammadzadeh Mighadam, Mohammad Bagher Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
Mohammadzadeh Salteh, Haidar A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]
Mohseninia, Saeed Internal Audit Quality Model [Volume 8, Issue 2, 2020, Pages 7-38]
Montazer Hojat, amir hosein The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
Moradi, Mahdi Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
Moradi, Mohammad Identifying Factors Affecting Behavioral Intentions and Beliefs of Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 7-33]
Moradi, Mohammad Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
Moradi,, Mahdi Investigating the Moderating Effect of Manager Ability on the Relationship between Managerial Caution and Significant Distortions [Volume 11, Issue 2, 2022]
Moradzade fard, Mahdi Study of Linear and Nonlinear Interactions between Growth and Profitability, based on Financial Reports [Volume 3, Issue 1, 2014, Pages 119-140]
Mosajed Mousavi, Mirsajjad Fama and French Five-Factor Model with Emphasis on Firm’s Life Cycle Hypothesis [Volume 5, Issue 2, 2016, Pages 93-118]
Moshasheei, Seyed Mohammad Study of Linear and Nonlinear Interactions between Growth and Profitability, based on Financial Reports [Volume 3, Issue 1, 2014, Pages 119-140]
Motahari, Fateme Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2024, Pages 251-280]
Motmaen, Mohsen Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
Movaffagh, Samira implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2021, Pages 227-256]

N

Namazi, mohammad Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2019, Pages 7-44]
Namazi, Navidreza Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
Namazi, Navid Reza Investigating the Relationship between Company Innovation and Transparency of Accounting Information with Emphasis on the Moderating Role of Audit Dimensions [Volume 11, Issue 1, 2022, Pages 187-224]
Nasiri, Tahere The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]
Nasirifar, Hashem The Effect of Inventory Liquidation Costs on the Relationship between Accounting Quality and Trade Credit [Volume 11, Issue 1, 2022, Pages 7-28]
Nasiri Farvazi, Alireza Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
Nazari, Reza Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
Nazemi, Amin The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]
Nazemi Ardakani, Mahdi Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
Nazemi Ardakani, Mahdi Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
Nazemi Ardakani, Mahdi Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE [Volume 8, Issue 2, 2020, Pages 87-115]
Nemati, Reza Effect of Free Cash Flow on Dividend Policy in Life Cycle of Companies [Volume 1, Issue 1, 2012, Pages 51-74]
Nickar, Javad The Moderating Effect of Future Expectations and Changes to Past Sales on Cost of Behavioral Asymmetry [Volume 4, Issue 2, 2015, Pages 99-124]
Nikbakht, mohammad reza Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
Nikbakht, , Mohammad Reza A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
Nik Kar, , Javad Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
Nikoomaram, Hashem The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2024, Pages 281-304]
Niyakan, Laila implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2021, Pages 227-256]
Noor Mohammadi, , Farideh The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
Noravesh, Iraj Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]

O

Omrani, Hamed Client Business Strategy and Audit Fee [Volume 8, Issue 1, 2019, Pages 97-118]

P

Panahi,, Sonya A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
Parsaei, Mona Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
Parsian, Hosein Effect of Free Cash Flow on Dividend Policy in Life Cycle of Companies [Volume 1, Issue 1, 2012, Pages 51-74]
Parsian, Hossein Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
Piri, Parviz Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2015, Pages 47-74]
Piri Sagharloo, Mahdi Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
Pourhaidari, Omid A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
Pourhaidari, Omid Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
Pourhaidari, Omid The Impact of Stakeholder Management on Firm Performance [Volume 5, Issue 1, 2016, Pages 25-50]
Pourhaidari, Omid The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
Pourheidari, omid The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
Pourheidari, Omid The effect of privatization on the professionalism of auditors in the Iranian audit environment [Volume 11, Issue 1, 2022, Pages 151-186]
Pourheidari, Omid Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2024, Pages 39-71]
Pouryousof,, Azam Investigating the Moderating Effect of Manager Ability on the Relationship between Managerial Caution and Significant Distortions [Volume 11, Issue 2, 2022]
Pourzamani, zahra Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2019, Pages 241-274]
Ppourhaidari, Omid The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]

R

Rahbari Moghadam, Amir Reza Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
Rahimian, Nezamoddin English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
Rahimian, Nezamodin Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
Rahimipour, Akbar A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
Rahimpour, Mohammad The effect of marketing capability on the relationship between corporate social responsibility and cash flow volatility [Volume 11, Issue 1, 2022, Pages 303-328]
Rahimpour, Mohammad The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
Rahmani, ali Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2019, Pages 99-140]
Rahmani, , Ali Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
Rahmani, Ali The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
Rahmani, Ali implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2021, Pages 227-256]
Rahmani, Ali Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance [Volume 10, Issue 2, 2021, Pages 259-286]
Rahmani, Ali Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
Rahmani, Halimeh The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2015, Pages 123-146]
Rahmanian Koushkaki, Abdolrasoul the relationship between the company's sustainability performance and the dividend policy, considering the role of corporate governance and institutional ownership [Volume 12, Issue 1, 2023, Pages 41-68]
Ramazani, Javad Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
Ramazani farid, Javad The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
Rashidi Baghi, Mohsen The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation [Volume 10, Issue 2, 2021, Pages 205-232]
Rasoulkhani, Bagher Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2020, Pages 57-85]
Rast Khadiv, Aniseh Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
Rezaei, Farzin The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
Rezaei, Farzin The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]
Rezaei, Hamidreza The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
Rezaeian, Ramazan Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
Rezazade, Javad Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2015, Pages 7-22]
Rezazadeh, , Javad Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
Rezazadeh, Javad Corporate Life Cycle and Cost of Capital [Volume 5, Issue 2, 2016, Pages 39-62]
Rezazadeh, Javad Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
Rostami, , Amin Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
Rostami, Shoaib An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
Rostami, Zainab The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]

S

Sabrjoo, Jalal A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
Sadeghi, Masood Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
Sadeghzadeh maharloei, mohammad Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2019, Pages 7-44]
Safa, , Mozhgan Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
Safakhah, Abolfazl Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
Safari Gerayli,, Mehdi Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
Safari Graili, Mahdi Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
Safarzadeh, Mohammad Hosein Audit Opinion Improvement and the Timeliness of Corporate Annual Reports [Volume 5, Issue 1, 2016, Pages 93-114]
Safarzadeh, , Mohammad Hossein e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
Safarzadeh, Mohammad Hossein A Survey on the Relationship between Product Market Competition with Cost Stickiness Behavior and Corporate Governance [Volume 8, Issue 1, 2019, Pages 119-146]
Safarzadeh, Mohammad Hossein Factors Affecting on the Disregard of General Assembly towards Inspection Clauses in the Independent Auditor and Inspector Legal Report [Volume 10, Issue 18, 2021, Pages 7-33]
Safi Pour Afshar, Mojtaba The influence of audit managers' leadership style on auditor's ineffective behavior [Volume 12, Issue 2, 2024, Pages 215-249]
Saheb, Saeed Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
Sajadi, Seyed Hasan Explaining the Role of Corporate Governance on Value Creation with Considering value Based Management [Volume 3, Issue 2, 2015, Pages 23-46]
Sajjadi, Zanyar Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
Salari Kiskani,, Fatemeh Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
Salehi, Nazanin Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
Salehnejad, Seyed Hasan The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]
Samieenejad, Nafiseh Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
Sarmadinia, Abdolmajid The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
Sarvestani, Amir Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
Sarvi, Aazam Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2019, Pages 241-274]
Sefatjoo, , Parinaz e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
Sepasi, Sahar Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
Setayech, Mohammad Hossein Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
Setayesh, Mohammad Hosein Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
Setayesh, Mohammad Hosein Investigating the Relationship between Intellectual Capital and Financial Capital on Value Creation: Control of Business Cycles [Volume 5, Issue 2, 2016, Pages 7-38]
Setayesh, Mohammad Hosein A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
Seyedi, Seyed Jalal Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
Seyed Nezhad Fahim,, Seyed Reza Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
Shabani Asli, Samaneh Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance [Volume 10, Issue 2, 2021, Pages 259-286]
Shafiei Hemmatabad, Hamideh The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
Shahrabi, Fatemeh Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
Shahraki, Mehnoosh An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2019, Pages 73-98]
Shayanfar, Sepideh Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
Shiri, Mohammad Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2024, Pages 7-37]
Shirzad Choubari, Samaneh Relationship between Excess Cash and Conditional Conservatism with Emphasis on the Moderating Role of Net Cash Returned to Debtholders and Equityholders [Volume 12, Issue 1, 2023, Pages 199-225]
Soleimani, , Abolfazl Investigating the Moderating Effect of Manager Ability on the Relationship between Managerial Caution and Significant Distortions [Volume 11, Issue 2, 2022]
Soltani Nejad, Ahmadsaddegh The influence of audit managers' leadership style on auditor's ineffective behavior [Volume 12, Issue 2, 2024, Pages 215-249]
Soltani Nejad, Vahideh The influence of audit managers' leadership style on auditor's ineffective behavior [Volume 12, Issue 2, 2024, Pages 215-249]

T

Taebi Noghandari, Amirhosein Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
Taftiyan, , Akram The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
Taghipour Ghilani, Yoosef The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation [Volume 10, Issue 2, 2021, Pages 35-60]
Taghizadeh, Vahid The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
Taheri, Somayeh The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
Taherinia, Masoud The Effect of Liquidity Risk on the Relationship between Information Quality and Cost of Capital [Volume 9, Issue 1, 2020, Pages 67-91]
Tahriri, Arash Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
Tahriri, Arash The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
Talebnia, Ghodratollah Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2019, Pages 241-274]
Talebpoor Asl, Razgar Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
Tariverdi, yadolah Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]

V

Vadiei Noghabi, Mohammad Hosein Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
Vaghfi, Seyed Hesam The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]
Vakilifard, Hamidreza The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2024, Pages 281-304]
Valizadeh Larijani, Azam Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance [Volume 10, Issue 2, 2021, Pages 259-286]
Vatanparast, , Mohamadreza Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]

Y

Yadavar Nahandi,, Younes Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
Yaghoubi, Arash An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
Yousefzadeh, Nasrin The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]

Z

Zareei, Ziba The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation [Volume 10, Issue 2, 2021, Pages 205-232]
Zargar Fioji, Yaghoob The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]