Author Index

A

  • 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]

B

  • Badri, Elyas Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
  • Bolo, Ghasem Consequences of IFRS Implementation In The Iranian Banking Industry [Volume 10, Issue 2, 2021, Pages 61-90]

D

  • 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]

G

  • Ghaderi, salahodin Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
  • Ghaemi, Mohammad Hossain Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]

H

  • Haghighat, Hamid Barriers to the Implementation of International Financial Reporting Standards in Iranian Banking Industry [Volume 10, Issue 18, 2021, Pages 271-302]
  • 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]

J

  • 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]

K

  • 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]
  • 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]

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]
  • 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]
  • Mehrabanpour, Mohammadreza Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
  • Mehtari, Zainab Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]

R

  • 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]
  • 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]
  • 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]

S

  • Safa, , Mozhgan Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
  • 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]
  • Salari Kiskani,, Fatemeh Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
  • Setayech, Mohammad Hossein Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
  • 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]

T

  • 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]
  • Tariverdi, yadolah Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]

V

  • 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]

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]