Abbasi, Abrahim Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
Abbasi, Ebrahim Examine the Effect of Customers value disclosure level in The Web site firms on the cost of equity in The Tehran Exchange [Volume 2, Issue 3, 2017, Pages 215-232]
Abbaszadeh, Mohammad Reza Developing and presenting a conceptual model for managing knowledge sharing behavior in the Iranian auditing profession [Volume 7, Issue 14, 2023, Pages 35-75]
Abdi, Mostafa The Investigation of Gender Diversityâs Impact on The Directors Board's on the likelihood of Internal Control Weaknesses [Volume 3, Issue 5, 2018, Pages 263-285]
Abdi, Mostafa Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
Abdi, Mostafa The Effect of Audit Firm Partner Gender Diversity on the Disclosure of Key Audit Matters [Volume 9, Issue 18, 2025, Pages 47-78]
Abdoli, Mohaamdareza Designing a Model and Explaining Persuasion Techniques in Disclosure Financial Reports by Companies with Job Acquisition Incentives Bias CEO [Volume 3, Issue 6, 2019, Pages 199-240]
Abdoli, Mohammadreza Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
Abdoli, Mohammad Reza Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism [Volume 2, Issue 4, 2018, Pages 215-246]
Abdollahi, Ahmad Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
Abdollahi, Ahmad Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2021, Pages 230-201]
Abdollahzadeh, Hasan The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
Aflatooni, Abbas Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
Afsay, Akram A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions [Volume 10, Issue 20, 2025, Pages 1-53]
Aghaei, Mohammad Ali The effect of corporate social responsibility and product diversification on performance evaluation [Volume 1, Issue 1, 2016, Pages 99-121]
Aghaei, Mohammad Ali Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior [Volume 7, Issue 14, 2023, Pages 289-325]
Ahadian Poor Parvi, Donya n Performance Measurement System in Cultural Relativism Context [Volume 1, Issue 2, 2017, Pages 127-161]
Ahadian Poor Parvin, Donya How Effectiveness Of Comprehensive Performance Measurement Systems on Manager's Performance Through Modification of Mental Models (Learning Process) [Volume 4, Issue 7, 2019, Pages 209-239]
Ahadi serkani, Seyyed Yusuf Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory [Volume 8, Issue 15, 2023, Pages 145-174]
Ahangari, Abdolmajid Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts [Volume 4, Issue 8, 2020, Pages 281-317]
Ahmadi farsani, Farsid Investigating the effect of gender on the neutralization of client audit management and Auditor Earning Management Discovering Capability [Volume 6, Issue 11, 2021, Pages 307-340]
Akbari, Zahra A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions [Volume 10, Issue 20, 2025, Pages 1-53]
Akbarian Shurkaei, Reza Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]
Akhtarshenas, Darioush Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran [Volume 6, Issue 11, 2021, Pages 217-249]
Alavinia, zohreh sadat Investigating the effect of auditor Ego Depletion on their judgment with respect to the moderating role of the auditor's Cognitive Fatigue [Volume 7, Issue 14, 2023, Pages 365-402]
Algone Jonaghani, Masoud The Impact of Organizational Culture Dimensions on Operational and Investment Policies of Companies Listed on The Tehran Stock Exchange [Volume 9, Issue 18, 2025, Pages 379-418]
Aliahmadi, saeid The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
AliMohammadi, Parvaneh Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method [Volume 8, Issue 15, 2023, Pages 249-296]
Amani Babadi, Sahar The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2021, Pages 231-280]
Amin, Vahid The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
Aminpoor Hasankiadeh, Aria The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification [Volume 7, Issue 14, 2023, Pages 253-286]
Amiri, Hadi The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach [Volume 4, Issue 8, 2020, Pages 1-31]
Arab Mazar Yazdi, Mohammad fraud and anomaly detection research: a bibliometric study [Volume 7, Issue 14, 2023, Pages 1-31]
Arab Nezhad, Faezeh Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory [Volume 9, Issue 17, 2024, Pages 409-446]
Arabzadeh, Meysam Providing a Framework for the Dimensions of Auditors' Cognitive Heterogeneity: with a Thematic Analysis Approach and Identifying the Most Effective Dimension Using the Interpretive Structural Modeling Method [Volume 9, Issue 18, 2025, Pages 219-261]
Arianpoor, Arash Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange [Volume 3, Issue 5, 2018, Pages 1-39]
Arjmandniya, Ali akbar Investigating the Effect of Constructing Social Accounts on Accountants' Unethical Behavior: With Mediating Role of Moral Disengagement and Guilt [Volume 4, Issue 7, 2019, Pages 63-102]
Arzani, Elahe Asymmetric cost behavior of family firms: Socio-emotional Wealth perspective; Cost Stinckness [Volume 8, Issue 16, 2024, Pages 141-182]
Ashkorjiri, Homayoon the Impact of Investorsâ Beliefs and the Breadth of Their Social Interactions on Their Investment Intentions: The Moderating Role of Financial Literacy [Volume 9, Issue 18, 2025, Pages 419-463]
Ashtab, Ali A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
Asnaashari, Hamideh Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus [Volume 7, Issue 13, 2022, Pages 361-398]
Assadi, Gholam-Hossein Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus [Volume 7, Issue 13, 2022, Pages 361-398]
Atta Obaid, Ali A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
Azadi Hir, Keihan Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2021, Pages 319-349]
Azarberahman, Alireza The Hegemony of the Culture of Professional Ethics in Audithing and Evaluating its Consequences [Volume 6, Issue 12, 2022, Pages 57-95]
Azhdari, Ali the Impact of Investorsâ Beliefs and the Breadth of Their Social Interactions on Their Investment Intentions: The Moderating Role of Financial Literacy [Volume 9, Issue 18, 2025, Pages 419-463]
B
Babaei, Alireza Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith [Volume 10, Issue 20, 2025, Pages 515-553]
Babaei, Fatemeh Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values [Volume 9, Issue 17, 2024, Pages 1-46]
Babajani, Jafar Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange [Volume 3, Issue 5, 2018, Pages 1-39]
Babajani, Jafar A Three- dimensional Model of Ethical Competenciesâ Education in Accounting Program [Volume 5, Issue 10, 2021, Pages 28-1]
Babajani, Jafar Identification of Components Effective on auditing professionsâ social status in Iran: A social identity theory perspective [Volume 7, Issue 13, 2022, Pages 1-35]
Babajani, Jafar Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it [Volume 8, Issue 15, 2023, Pages 1-36]
Badavar Nahandi, Younes Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis [Volume 6, Issue 12, 2022, Pages 373-406]
Badpa, Behrooz The Effect of Contingency Factors on Social Responsibility Capability and Marketability Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 17, 2024, Pages 47-96]
Bagherpour Velashani, Mohammad Ali The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit [Volume 4, Issue 7, 2019, Pages 1-22]
Bagherpour Velashani, Mohammad Ali Personality Type and Professional Skepticism: Are auditors really independent? [Volume 6, Issue 12, 2022, Pages 126-165]
Bagherpour Velashani, Mohammad Ali Developing and presenting a conceptual model for managing knowledge sharing behavior in the Iranian auditing profession [Volume 7, Issue 14, 2023, Pages 35-75]
Baghomian, Rafik Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates [Volume 8, Issue 16, 2024, Pages 47-70]
Baghoumian, Rafik Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus [Volume 7, Issue 13, 2022, Pages 361-398]
Bahmani, Reza The Mediating Role of Auditor's Dysfunctional Behavior in Explaining the Relationship between Religiosity and Professional Commitment with Audit Quality [Volume 7, Issue 13, 2022, Pages 117-153]
Bahri Sales, Jamal The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2020, Pages 33-62]
Bakhshani, Safiye Developing and presenting a conceptual model for managing knowledge sharing behavior in the Iranian auditing profession [Volume 7, Issue 14, 2023, Pages 35-75]
Bameri, Marzieh A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2020, Pages 93-129]
Banimahd, Bahman The Effect of Auditorsâ Feature Machiavellian behavior on Their Whistle Blowing [Volume 1, Issue 2, 2017, Pages 65-95]
Banimahd, Bahman Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession [Volume 2, Issue 3, 2017, Pages 61-86]
Banimahd, Bahman Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology [Volume 3, Issue 6, 2019, Pages 241-253]
Banimahd, Bahman The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with internal auditors' Intention to Whistle-blowing [Volume 6, Issue 11, 2021, Pages 67-91]
Banimahd, Bahman The Relationship Between Social Dominance and Moral Dis-Engagement: Evidence from the Auditing Profession [Volume 7, Issue 13, 2022, Pages 200-223]
Banimahd, Bahman Relationship Between National Culture and womenâs membership In the Firmsâ Board of Directors: An International Study [Volume 8, Issue 16, 2024, Pages 73-97]
Baradaran Hasanzadeh, Rasol The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2021, Pages 129-103]
Baradaran Hasanzadeh, Rasoul The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2020, Pages 131-161]
Baradaran Hassanzadeh, Rasoul Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis [Volume 6, Issue 12, 2022, Pages 373-406]
Barati, Sayeed Designing a Model and Explaining Persuasion Techniques in Disclosure Financial Reports by Companies with Job Acquisition Incentives Bias CEO [Volume 3, Issue 6, 2019, Pages 199-240]
Barzideh, Farokh Identification of Components Effective on auditing professionsâ social status in Iran: A social identity theory perspective [Volume 7, Issue 13, 2022, Pages 1-35]
Baseri, Saeid Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
Beigi Harchegani, Ebrahim The Effect of Auditorsâ Feature Machiavellian behavior on Their Whistle Blowing [Volume 1, Issue 2, 2017, Pages 65-95]
Bemani Mohammadabadi, Majid Effect of Machiavellianism on Dysfunctional Audit Behaviors [Volume 9, Issue 17, 2024, Pages 225-246]
Beshkooh, Mehdi Scenario Planning for the Future of Businesses: Integrating Social Responsibility and Management Accounting in Economic Development [Volume 9, Issue 17, 2024, Pages 363-408]
Blue, ghasem Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]
Boghosian, Albert Investigating the Effect of Constructing Social Accounts on Accountants' Unethical Behavior: With Mediating Role of Moral Disengagement and Guilt [Volume 4, Issue 7, 2019, Pages 63-102]
Bokharaeian Khorasani, Maryam The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory. [Volume 7, Issue 14, 2023, Pages 121-168]
Bolou, Ghasem Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it [Volume 8, Issue 15, 2023, Pages 1-36]
Borhani, Seyyed Abbas A Dimensional Model of Auditorsâ Self-Development Behavior and Its Impact on the Quality of Auditorsâ Professional Judgment [Volume 9, Issue 18, 2025, Pages 263-299]
Borna, Mohammad Reza Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis [Volume 6, Issue 12, 2022, Pages 373-406]
C
Chalaki, Pari The Influence of Financial Restatements on the Quality and Disclosure of Voluntary Activities of Corporate Social Responsibility Reporting [Volume 8, Issue 16, 2024, Pages 279-309]
Chenari Bouket, Hassan Skewness of Stock Returns and corporate social responsibility [Volume 1, Issue 1, 2016, Pages 77-98]
D
Dadashi, Iman Investigating the effect of stock price informativeness on labor investment efficiency [Volume 3, Issue 5, 2018, Pages 209-232]
Daei-Karimzadeh, Saeed Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective [Volume 3, Issue 6, 2019, Pages 105-135]
Darabi, Roya Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange [Volume 1, Issue 2, 2017, Pages 193-213]
Dastgir, Mohsen The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
Dehghani Ashkezari, Mohammad Mahdi Psychological Well-being and Ethical Decision-making of Accountants with the Mediating Role of Individual Risk-taking Propensity: A Case Study of Accountants of Kashi Companies in Yazd Province [Volume 8, Issue 15, 2023, Pages 75-120]
Delavar, Ali Identification of Components Effective on auditing professionsâ social status in Iran: A social identity theory perspective [Volume 7, Issue 13, 2022, Pages 1-35]
Dianati Deilami, Zahra Examinint the necessity of Islamic accounting: an academic view [Volume 1, Issue 1, 2016, Pages 1-24]
Dianati Deilami, Zahra Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting [Volume 3, Issue 5, 2018, Pages 41-100]
Dianati Deilami, Zahra Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism [Volume 7, Issue 14, 2023, Pages 171-220]
Didar, Hamzeh The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory [Volume 8, Issue 15, 2023, Pages 339-369]
Didar, Hamzeh The Effect of Agency Problems on Cost Stickiness and the Moderating Role of Corporate Governance Quality in Family and Non-Family Firms [Volume 9, Issue 17, 2024, Pages 283-317]
Didar, Hamzeh The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency [Volume 10, Issue 19, 2025, Pages 1-37]
Dost Jabaarian, Javad Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it [Volume 8, Issue 15, 2023, Pages 1-36]
E
Ebrahimi, Fahime The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]
Ebrahimi, Fahime Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
Ebrahimi, fahimeh Investigating the Effect of Personal and Social Factors on the Perceived Moral Intensity by Accountants [Volume 2, Issue 4, 2018, Pages 97-121]
Eimer, Farshid Slippery Slope or Compensatory Behavior: The Role of Locas of Control and Negative Affect on Ethical Accounting Decision Making [Volume 2, Issue 4, 2018, Pages 123-152]
Elyasi, Soheila Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
Emami, Fatemeh A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
Esmaeilinasab, Maryam Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior [Volume 7, Issue 14, 2023, Pages 289-325]
Esmaeilpour, Reza Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories [Volume 4, Issue 8, 2020, Pages 318-338]
Esmailikia, Ghareibeh Asymmetric cost behavior of family firms: Socio-emotional Wealth perspective; Cost Stinckness [Volume 8, Issue 16, 2024, Pages 141-182]
Esnaashari, Hamideh Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics [Volume 9, Issue 17, 2024, Pages 97-151]
Etemadi, Hossein Investigating the impact of formal ethical infrastructure in the organization on the ethical decision-making of accountants by expressing the mediating role of risk-taking propensity [Volume 8, Issue 15, 2023, Pages 37-74]
Etemadi Eidgahi, sara Investigating the Effect of Constructing Social Accounts on Accountants' Unethical Behavior: With Mediating Role of Moral Disengagement and Guilt [Volume 4, Issue 7, 2019, Pages 63-102]
Evazzadeh fath, Fariborz The Effect of Auditors' Intrinsic Characteristics on Fraud Detection Ability by Considering the Mediating Role of Audit Quality Reducing Behaviors [Volume 9, Issue 18, 2025, Pages 177-217]
F
Faghihi, Ali The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firmsâ Staff Viewpoints [Volume 2, Issue 4, 2018, Pages 1-35]
Fakhari, Hossein Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange [Volume 3, Issue 6, 2019, Pages 1-35]
Fakhari, Hossien The Impact of Self-Control and Religious Commitment of Financial Managers on the Information Disclosure Quality [Volume 1, Issue 2, 2017, Pages 41-63]
Fallah shams, Mirfeiz Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
Faraji, Omid Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2021, Pages 69-101]
Farajzadeh Dehkordi, Hassan Analyzing the Tone of Emphasis of Matter Paragraphs in Audit Reports Using the GPT Language Model: Examining the Impact of Auditor Type and Gender Diversity of Partners [Volume 9, Issue 17, 2024, Pages 155-186]
Farhadian, Leila The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
Farzinfar, Ali Akbar Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
Fathi, Mohammad Reza Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2021, Pages 69-101]
Fattahi Nafchi, Hasan The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
Fazlollahpour Nagharchi, mehran The Effect of Psychological Capital on the progress Motivation, Auditor Judgment, and Performance of Audit firms [Volume 7, Issue 13, 2022, Pages 154-199]
Fazlzadeh, Alireza Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis [Volume 6, Issue 12, 2022, Pages 373-406]
Filsaraei, Mahdi Investigating the Effect of Auditor Role Transparency on Audit Quality, Unethical Decisions and Audit Performance [Volume 8, Issue 16, 2024, Pages 313-361]
Firooznia, Amir Investigating the effect of stock price informativeness on labor investment efficiency [Volume 3, Issue 5, 2018, Pages 209-232]
Foroghi, Daruosh The Impact of Organizational Culture Dimensions on Operational and Investment Policies of Companies Listed on The Tehran Stock Exchange [Volume 9, Issue 18, 2025, Pages 379-418]
G
Galavandi, Hassan The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2020, Pages 33-62]
Garkaz, Mansoor Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory [Volume 9, Issue 17, 2024, Pages 409-446]
Garkeaz, Mansour Slippery Slope or Compensatory Behavior: The Role of Locas of Control and Negative Affect on Ethical Accounting Decision Making [Volume 2, Issue 4, 2018, Pages 123-152]
Geramirad, Fatemeh Scientific flow analysis of behavioral accounting research in Web of Science database [Volume 6, Issue 12, 2022, Pages 27-55]
Gezderazi, Javad Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics [Volume 9, Issue 17, 2024, Pages 97-151]
Ghaemmaghami, Kamran The factors affect on tax evasion in South Khorasan province :An emphasis on cultural dimentions [Volume 1, Issue 1, 2016, Pages 139-164]
Ghanaee Chamanabad, Ali Personality Type and Professional Skepticism: Are auditors really independent? [Volume 6, Issue 12, 2022, Pages 126-165]
Ghanbari, Amin The Effect of Contingency Factors on Social Responsibility Capability and Marketability Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 17, 2024, Pages 47-96]
Ghayour, Farzad Investigation the impact of motivation, religious and parentâs financial behavior on youthâs financial behavior: case study of Urmiaâ university students [Volume 2, Issue 3, 2017, Pages 87-109]
Ghayour, Farzad The Effect of Agency Problems on Cost Stickiness and the Moderating Role of Corporate Governance Quality in Family and Non-Family Firms [Volume 9, Issue 17, 2024, Pages 283-317]
Gholami Jamkarani, Reza Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
Gholami Jamkarani, Reza The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure [Volume 6, Issue 12, 2022, Pages 308-343]
Gholami Jamkarani, Reza Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism [Volume 7, Issue 14, 2023, Pages 171-220]
Gholami Jamkarani, Reza A Dimensional Model of Auditorsâ Self-Development Behavior and Its Impact on the Quality of Auditorsâ Professional Judgment [Volume 9, Issue 18, 2025, Pages 263-299]
Gholamrezapoor, Mohammad Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories [Volume 4, Issue 8, 2020, Pages 318-338]
Gholamy, Behnaz Relationship Between National Culture and womenâs membership In the Firmsâ Board of Directors: An International Study [Volume 8, Issue 16, 2024, Pages 73-97]
Ghorbanizadeh, Vajhallah Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it [Volume 8, Issue 15, 2023, Pages 1-36]
Gohary, Elham Investigation the impact of motivation, religious and parentâs financial behavior on youthâs financial behavior: case study of Urmiaâ university students [Volume 2, Issue 3, 2017, Pages 87-109]
Golmohamadi, Arash Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession [Volume 2, Issue 3, 2017, Pages 61-86]
Gorganli Davaji, Jomadoordi The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory. [Volume 7, Issue 14, 2023, Pages 121-168]
H
Habza, Rezvan The Effect of Auditors' Intrinsic Characteristics on Fraud Detection Ability by Considering the Mediating Role of Audit Quality Reducing Behaviors [Volume 9, Issue 18, 2025, Pages 177-217]
Hajiha, Zohreh Skewness of Stock Returns and corporate social responsibility [Volume 1, Issue 1, 2016, Pages 77-98]
Hajiha, Zohreh The effect of Self-Interest Threat on ethical sensitivity, mediating role of moral intensity [Volume 6, Issue 11, 2021, Pages 41-66]
Hamidi, Naser The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting [Volume 5, Issue 10, 2021, Pages 167-131]
Hamidian, Mohsen The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
Hamidian, Narges The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
Hasan Ali Al-Hasani, Ahmed The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory [Volume 8, Issue 15, 2023, Pages 339-369]
Hasanmaleki, Alireza Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
Hassanzadeh, morteza The effect of economic dimension of corporate social responsibility on sustainability of earnings [Volume 1, Issue 1, 2016, Pages 123-138]
Hassas Yeganeا, Yahya Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange [Volume 3, Issue 5, 2018, Pages 1-39]
Heidar, Mojtaba ⢠Thinking Styles and Professional Skepticism in Auditing (Theory of Mental Self-Government) [Volume 3, Issue 5, 2018, Pages 151-185]
Heidarpoor, Farzaneh The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS [Volume 4, Issue 7, 2019, Pages 343-380]
Heidarpoor, Farzaneh Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2021, Pages 385-421]
Heidarpoor, Farzaneh The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors' [Volume 6, Issue 12, 2022, Pages 213-246]
Hejazi, rezvan The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting [Volume 2, Issue 3, 2017, Pages 33-60]
Hejazi, Rezvan Investigating the effect of stock price informativeness on labor investment efficiency [Volume 3, Issue 5, 2018, Pages 209-232]
Hejazi, Rezvan Investigating the Effect of Constructing Social Accounts on Accountants' Unethical Behavior: With Mediating Role of Moral Disengagement and Guilt [Volume 4, Issue 7, 2019, Pages 63-102]
Hejazi, Rezvan The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2021, Pages 129-103]
Hesarzadeh, Reza Investigating Work-Family Conflict and its Effective Factors: Evidence from Auditors [Volume 3, Issue 5, 2018, Pages 233-262]
Hesarzadeh, Reza The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members [Volume 7, Issue 13, 2022, Pages 76-116]
Hesarzadeh, Reza Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences [Volume 9, Issue 17, 2024, Pages 447-480]
Heshmat, Nesa The Relationship between Firm Life Cycle and Stock Price Crash Risk with an Emphasis on Information Asymmetry and Behavioral Approach [Volume 1, Issue 2, 2017, Pages 215-239]
Heyrani, Forough The Application of Atride Stirling's Theme Analysis in the Analysis of Environmental Reporting Indicators [Volume 7, Issue 14, 2023, Pages 405-432]
Heyrani, Forough Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
Homayoun, Saeed Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values [Volume 9, Issue 17, 2024, Pages 1-46]
Homayoun, Saeid Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
Homayoun, Saeid Identify the components of sustainability reporting in the insurance industry [Volume 6, Issue 11, 2021, Pages 187-216]
Hoseinnia Deylaman, Khadijeh An Analysis on the Psychological Wellbeing of Public Sector Accountants Based on Self-Determination Theory; Examining the Role of Positive Affect and Psychological Safety [Volume 8, Issue 16, 2024, Pages 211-238]
Hosseini, Seyed Ali Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values [Volume 9, Issue 17, 2024, Pages 1-46]
Hosseini, Seyedeh Atefeh Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory [Volume 8, Issue 15, 2023, Pages 145-174]
Hosseini, Seyed Hossein The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification [Volume 7, Issue 14, 2023, Pages 253-286]
Hosseini, Seyed Mojtaba Investigating the impact of managers' myopia and overconfidence on the speed of achieving optimal working capital [Volume 9, Issue 18, 2025, Pages 465-503]
Hosseini, Seyyede Atefeh Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method [Volume 8, Issue 15, 2023, Pages 249-296]
Hosseini, Seyyed Hossein Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
Hosseiniol Asl, Mohsen The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS [Volume 4, Issue 7, 2019, Pages 343-380]
Hossein Pour, Amir Hossein The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
Hosseinzadeh, Abdullah Impact of Creative Corporate Culture on Corporate Sustainability Performance [Volume 11, Issue 21, 2026]
I
Imani Barandagh, Mohammad The Investigation of Gender Diversityâs Impact on The Directors Board's on the likelihood of Internal Control Weaknesses [Volume 3, Issue 5, 2018, Pages 263-285]
Imeni, mohsen The Historical Roots of Stream Researches in Behavioral Management Accounting:Theories and Research Methods [Volume 1, Issue 1, 2016, Pages 25-52]
Izadinia, Naser Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective [Volume 3, Issue 6, 2019, Pages 105-135]
Izadinia, Naser The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach [Volume 4, Issue 8, 2020, Pages 1-31]
Izadinia, Naser The Impact of Financial Performance Indicators and Audit Implications on Readability Financial Reports in Companies Listed in the Iranian Capital Market [Volume 6, Issue 11, 2021, Pages 251-275]
J
Jabbar Abd Ali Al-Itbi, Sarah The Influence of Financial Restatements on the Quality and Disclosure of Voluntary Activities of Corporate Social Responsibility Reporting [Volume 8, Issue 16, 2024, Pages 279-309]
Jabbari, hosein The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach [Volume 7, Issue 13, 2022, Pages 224-255]
Jabbarzadeh Kangarlouei, Saeid The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2020, Pages 33-62]
Jafaei Rahni, Monir Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange [Volume 2, Issue 4, 2018, Pages 153-187]
Jafari, Mahboobe The effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditorsâ Professional Skepticism [Volume 8, Issue 16, 2024, Pages 241-276]
Jafari, Mahboobe Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority [Volume 10, Issue 20, 2025, Pages 345-383]
Jafari, seyedeh Mahboobeh The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
Jahangirnia, Hossein The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure [Volume 6, Issue 12, 2022, Pages 308-343]
Jahanshad, Azita The Role of Mediating the Auditor's Philosophic - Mindedness on the Affects Social Trust and Social Identity on Professional Judgment [Volume 4, Issue 7, 2019, Pages 23-62]
Jandaghi Ghomi, Mohammad Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
Jandaghi Ghomi, Mohammad Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2021, Pages 68-29]
Jorjorzadeh, Alireza The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2021, Pages 231-280]
K
Kadhim Nasif Alobaidi, Rafid The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency [Volume 10, Issue 19, 2025, Pages 1-37]
Kadkhodaee Elyadarani, mozhdeh The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with internal auditors' Intention to Whistle-blowing [Volume 6, Issue 11, 2021, Pages 67-91]
Kakaee Sabzeh Khani, Mahtab Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
Kalhornia, Hamid Investigating the effect of stock price informativeness on labor investment efficiency [Volume 3, Issue 5, 2018, Pages 209-232]
Kalhornia, Hamid Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
Kamali, Samira Investigating the Impact of Self-Efficacy and Job Performance with the Mediating Role of Mental Toughness of Accountants: Case Study Offices of Arvand Free Zone [Volume 7, Issue 13, 2022, Pages 298-334]
Kamyabi, Yahya Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange [Volume 3, Issue 6, 2019, Pages 1-35]
Kamyabi, Yahya The Hegemony of the Culture of Professional Ethics in Audithing and Evaluating its Consequences [Volume 6, Issue 12, 2022, Pages 57-95]
Karami, Asghar Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
Karami, Gholamreza Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2020, Pages 63-91]
Karami, Gholamreza Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2021, Pages 68-29]
Karami, Rasoul Construction , Validation and Typology of the Accountants Job Performance Questionnaire [Volume 9, Issue 18, 2025, Pages 335-377]
Karamshahi, Behnam ⢠Phenomenology of the role of Individual attitudes on Tax Ethics [Volume 3, Issue 5, 2018, Pages 187-208]
Karamshahi, Behnam Compilation of the Conceptual Model of High Stress in Auditing and Strategies to Reduce It: Grounded Theory Approach in Meta-Synthesis [Volume 9, Issue 18, 2025, Pages 125-176]
Kargar, Hamed Investigating the impact of managers' myopia and overconfidence on the speed of achieving optimal working capital [Volume 9, Issue 18, 2025, Pages 465-503]
Kargar, Hamed The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
Kargarpour, Khatereh Investigating the Impact of Self-Efficacy and Job Performance with the Mediating Role of Mental Toughness of Accountants: Case Study Offices of Arvand Free Zone [Volume 7, Issue 13, 2022, Pages 298-334]
Karimi, Shabnam Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism [Volume 2, Issue 4, 2018, Pages 215-246]
Kashanipour, Mohamad Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2021, Pages 69-101]
Kashanipour, Mohammad Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2020, Pages 63-91]
Kashanipour, Mohammad The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure [Volume 6, Issue 12, 2022, Pages 308-343]
Kazem, Amir Analyzing the Tone of Emphasis of Matter Paragraphs in Audit Reports Using the GPT Language Model: Examining the Impact of Auditor Type and Gender Diversity of Partners [Volume 9, Issue 17, 2024, Pages 155-186]
Kazemioloum, Mahdi The Effect of Audit Firm Partner Gender Diversity on the Disclosure of Key Audit Matters [Volume 9, Issue 18, 2025, Pages 47-78]
Kazemioloum, Mahdi The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
Kazemi Oloum, Mahdi Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client [Volume 4, Issue 8, 2020, Pages 163-213]
Kazemi Oloum, Mahdi Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
Kazemi Olum, Mahdi The Investigation of Gender Diversityâs Impact on The Directors Board's on the likelihood of Internal Control Weaknesses [Volume 3, Issue 5, 2018, Pages 263-285]
Kazempour, mortoza The effect of corporate social responsibility and product diversification on performance evaluation [Volume 1, Issue 1, 2016, Pages 99-121]
Kazempour Barough, Mehdi The Effect of Agency Problems on Cost Stickiness and the Moderating Role of Corporate Governance Quality in Family and Non-Family Firms [Volume 9, Issue 17, 2024, Pages 283-317]
Khajavi, Shokrollah ⢠Phenomenology of the role of Individual attitudes on Tax Ethics [Volume 3, Issue 5, 2018, Pages 187-208]
Khajavi, Shokrollah Impact of job depletion on performance in performing audit complex tasks [Volume 4, Issue 8, 2020, Pages 243-279]
Khajavi, Shokrollah Compilation of the Conceptual Model of High Stress in Auditing and Strategies to Reduce It: Grounded Theory Approach in Meta-Synthesis [Volume 9, Issue 18, 2025, Pages 125-176]
Khanifar, Hossein Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2020, Pages 63-91]
Kharadyar, Sina The Historical Roots of Stream Researches in Behavioral Management Accounting:Theories and Research Methods [Volume 1, Issue 1, 2016, Pages 25-52]
Kheradyar, Sina Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology [Volume 3, Issue 6, 2019, Pages 241-253]
Khodamipour, Ahmad Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
Khodamipour, Ahmad Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran [Volume 6, Issue 11, 2021, Pages 217-249]
Khodamipour, Ahmad The effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditorsâ Professional Skepticism [Volume 8, Issue 16, 2024, Pages 241-276]
Khodamipour, Ahmad The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
Khodamoradi, Mohammad The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2021, Pages 231-280]
Khotanlou, Mohsen The Effect of Audit Firm Partner Gender Diversity on the Disclosure of Key Audit Matters [Volume 9, Issue 18, 2025, Pages 47-78]
Khotanlou, Mohsen The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
Khozain, Ali Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory [Volume 9, Issue 17, 2024, Pages 409-446]
Khozein, Ali The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants [Volume 3, Issue 6, 2019, Pages 137-164]
Khozein, Ali The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory. [Volume 7, Issue 14, 2023, Pages 121-168]
Kordestani, Gholaamreza Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client [Volume 4, Issue 8, 2020, Pages 163-213]
Kordestani, Gholamreza pattern of the nature of citizenship behavior in accounting [Volume 6, Issue 12, 2022, Pages 1-25]
Kordestani, Gholamreza The Ethical and Behavioral Factors Influencing Research Topic Selection in Accounting: A Behavioral Approach from the Perspective of the Publishing Game [Volume 9, Issue 18, 2025, Pages 301-333]
L
Lari Dashtbayaz, Mahmoud The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members [Volume 7, Issue 13, 2022, Pages 76-116]
Lari Dasht Bayaz, Mahmoud Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate [Volume 2, Issue 3, 2017, Pages 111-146]
Lotfi Khademloo, Zahra Analyzing the Tone of Emphasis of Matter Paragraphs in Audit Reports Using the GPT Language Model: Examining the Impact of Auditor Type and Gender Diversity of Partners [Volume 9, Issue 17, 2024, Pages 155-186]
M
Madineh, Sayed mohsen The Impact Of Modesty On Audit Quality Through Professional Ethics And Professional Performance: The Moderating Role of Time Budget Pressure [Volume 9, Issue 18, 2025, Pages 79-123]
Maetoofi, Alireza Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory [Volume 9, Issue 17, 2024, Pages 409-446]
Mahdavi, Gholamhossein Investigating the influence of the locus of control, experience and the degree of auditors' education on their professional commitment [Volume 3, Issue 5, 2018, Pages 131-150]
Mahdavi, Gholamhossein Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
Mahdavi, Gholamhossein The Mediating Role of Auditor's Dysfunctional Behavior in Explaining the Relationship between Religiosity and Professional Commitment with Audit Quality [Volume 7, Issue 13, 2022, Pages 117-153]
Mahdavi, Gholamhossein Investigating the Relationship between Discretionary Accruals and Credit Rating by Considering the Moderating Effect of Managers' Narcissism [Volume 8, Issue 16, 2024, Pages 101-138]
Mahmoudkhani, Mahnaz Identify the components of sustainability reporting in the insurance industry [Volume 6, Issue 11, 2021, Pages 187-216]
Malaki, Donya The Relationship Between Social Dominance and Moral Dis-Engagement: Evidence from the Auditing Profession [Volume 7, Issue 13, 2022, Pages 200-223]
Malekian, esfandiar Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange [Volume 2, Issue 4, 2018, Pages 153-187]
Malekian kale basti, Esfandiar Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange [Volume 3, Issue 6, 2019, Pages 1-35]
Malekiyan, Esfandiar The Hegemony of the Culture of Professional Ethics in Audithing and Evaluating its Consequences [Volume 6, Issue 12, 2022, Pages 57-95]
Mansourfar, Gholamreza The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory [Volume 8, Issue 15, 2023, Pages 339-369]
Mansourfar, Gholamreza The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency [Volume 10, Issue 19, 2025, Pages 1-37]
Manteghi, Khosro Examinint the necessity of Islamic accounting: an academic view [Volume 1, Issue 1, 2016, Pages 1-24]
Mashayekhifard, Saeed The Role of Mediating the Auditor's Philosophic - Mindedness on the Affects Social Trust and Social Identity on Professional Judgment [Volume 4, Issue 7, 2019, Pages 23-62]
Mashhadi, Seyedeh Parisa Examinint the necessity of Islamic accounting: an academic view [Volume 1, Issue 1, 2016, Pages 1-24]
Masoudi, Younes Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences [Volume 9, Issue 17, 2024, Pages 447-480]
Masoumi Bilondi, zahra Cognitive Dissonance and Auditor Professional Skepticism [Volume 9, Issue 18, 2025, Pages 1-46]
MassihAbadi, Abolghasem The Effect of Some Auditors' Behavioral Duties On Ego Depletion According to The Moderating Role of Audit Experience: A Case Study of Auditors In Razavi Khorasan Province [Volume 8, Issue 15, 2023, Pages 371-416]
Mehrabanpour, Mohammadreza Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
Mehrabanpour, Mohammadreza Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2021, Pages 68-29]
Mehrazeen, AliReza The Effect of Some Auditors' Behavioral Duties On Ego Depletion According to The Moderating Role of Audit Experience: A Case Study of Auditors In Razavi Khorasan Province [Volume 8, Issue 15, 2023, Pages 371-416]
Mirhadi, Seyed Amir Hosein Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior [Volume 7, Issue 14, 2023, Pages 289-325]
Mirzaee, Bahareh Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
Moeinadin, Mahmoud Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2022, Pages 247-277]
Mohagheghi, MohammadReza Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
Mohammadi, Javad The Impact of Self-Control and Religious Commitment of Financial Managers on the Information Disclosure Quality [Volume 1, Issue 2, 2017, Pages 41-63]
Mohammadi, Mansour Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
Mohammadi, Mehdi The effect of Machiavellianism on moral outrage of certified public accountants: A Comparative study of public and private sector [Volume 7, Issue 14, 2023, Pages 223-250]
Mohammadi, Seyed Moosa Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
Mohammadi Khoshoui, Hamzeh The Impact of Financial Performance Indicators and Audit Implications on Readability Financial Reports in Companies Listed in the Iranian Capital Market [Volume 6, Issue 11, 2021, Pages 251-275]
Mohammadzadeh Salteh, Heydar Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
Mohseni Kabir, zohreh Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors [Volume 4, Issue 7, 2019, Pages 135-180]
Mokhtarine, Hamid Reza The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting [Volume 2, Issue 3, 2017, Pages 33-60]
Molanazari, Mahnaz Scientific flow analysis of behavioral accounting research in Web of Science database [Volume 6, Issue 12, 2022, Pages 27-55]
Molanazari, Mahnaz Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran [Volume 7, Issue 14, 2023, Pages 79-117]
Momeni Yanesari, Abolfazl The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants [Volume 3, Issue 6, 2019, Pages 137-164]
Moradi, Ahmadreza The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
Moradi, Amir fraud and anomaly detection research: a bibliometric study [Volume 7, Issue 14, 2023, Pages 1-31]
Moradi, Mahdi The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit [Volume 4, Issue 7, 2019, Pages 1-22]
Moradzadehfard, Mahdi The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification [Volume 7, Issue 14, 2023, Pages 253-286]
Mosallanejad, Arezoo Investigating the Impact of Some Normative and Behavioral Beliefs on Not Choosing The Accounting Field: A Case Study of Tehran, Shiraz and Jahrom Students [Volume 9, Issue 17, 2024, Pages 247-282]
Moslemi, Azar Investigate the Effect of Social Pressure Anomie on Corporate Citizen Reporting [Volume 7, Issue 13, 2022, Pages 36-75]
Motavassel, Morteza Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory [Volume 6, Issue 12, 2022, Pages 345-371]
Motazedi, Gplriz The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
Motie, Parvaneh Investigating the impact of managers' myopia and overconfidence on the speed of achieving optimal working capital [Volume 9, Issue 18, 2025, Pages 465-503]
Mousavi Gowki, Sayyed Ali Personality Type and Professional Skepticism: Are auditors really independent? [Volume 6, Issue 12, 2022, Pages 126-165]
Mousavi Kashi, Zohreh The Relationship Between Auditor's Individual Effectiveness And Fraud Risk Assessment Error [Volume 3, Issue 6, 2019, Pages 255-277]
N
Naderi, Niloofar Investigating Work-Family Conflict and its Effective Factors: Evidence from Auditors [Volume 3, Issue 5, 2018, Pages 233-262]
Najafi, Zahra The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]
Namazi, Mohammad Investigating the Effect of Personal and Social Factors on the Perceived Moral Intensity by Accountants [Volume 2, Issue 4, 2018, Pages 97-121]
Namazi, Mohammad Compilation of the ethical oath of Iranian accountants [Volume 3, Issue 6, 2019, Pages 37-64]
Namazi, Navid Reza The Mediating Role of Auditor's Dysfunctional Behavior in Explaining the Relationship between Religiosity and Professional Commitment with Audit Quality [Volume 7, Issue 13, 2022, Pages 117-153]
Namjooi, Maryam Investigating the Relationship between Discretionary Accruals and Credit Rating by Considering the Moderating Effect of Managers' Narcissism [Volume 8, Issue 16, 2024, Pages 101-138]
Nargesian, abbas Key Themes of Ambiguity, Duplicity, and Role Conflict in the Impairment of Internal Audit Independence: A Thematic Analysis [Volume 10, Issue 19, 2025, Pages 379-417]
Naseri, Mahdis The Effect of Contingency Factors on Social Responsibility Capability and Marketability Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 17, 2024, Pages 47-96]
Nasirzadeh, Farzaneh Investigating Work-Family Conflict and its Effective Factors: Evidence from Auditors [Volume 3, Issue 5, 2018, Pages 233-262]
Nasseri, Ahmad The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts [Volume 2, Issue 3, 2017, Pages 169-184]
Nayeb zadeh, Shahnaz Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2022, Pages 247-277]
Nazarian, Raheleh The Application of Atride Stirling's Theme Analysis in the Analysis of Environmental Reporting Indicators [Volume 7, Issue 14, 2023, Pages 405-432]
Nazemi, Amin The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firmsâ Staff Viewpoints [Volume 2, Issue 4, 2018, Pages 1-35]
Nazemi, Amin Investigating the Impact of Some Normative and Behavioral Beliefs on Not Choosing The Accounting Field: A Case Study of Tehran, Shiraz and Jahrom Students [Volume 9, Issue 17, 2024, Pages 247-282]
Nazifi, zahra The Effect of Some Auditors' Behavioral Duties On Ego Depletion According to The Moderating Role of Audit Experience: A Case Study of Auditors In Razavi Khorasan Province [Volume 8, Issue 15, 2023, Pages 371-416]
Nekoueizadeh, Shekoufeh The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
Nemati Roshan, Hamed A Dimensional Model of Auditorsâ Self-Development Behavior and Its Impact on the Quality of Auditorsâ Professional Judgment [Volume 9, Issue 18, 2025, Pages 263-299]
Niakan, Leili Identify the components of sustainability reporting in the insurance industry [Volume 6, Issue 11, 2021, Pages 187-216]
Nikbakht, Mohammad reza Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
Nikbakht, Mohammad Reza The Evaluation of Inventory Management with Behavioral Approach [Volume 1, Issue 2, 2017, Pages 97-126]
Nikbakht, Mohammad Reza The Relationship between the Readability of Financial Reporting and the Company's Cost of Capital: The Moderating Role of Financial Reporting Tone [Volume 8, Issue 16, 2024, Pages 185-208]
Nik Bakht, Mohammad Reza The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
Nikomaram, Hashem ⢠Thinking Styles and Professional Skepticism in Auditing (Theory of Mental Self-Government) [Volume 3, Issue 5, 2018, Pages 151-185]
Nikoomaram, Hashem Performance Measurement System in Cultural Relativism Context [Volume 1, Issue 2, 2017, Pages 127-161]
Nikoomaram, Hashem How Effectiveness Of Comprehensive Performance Measurement Systems on Manager's Performance Through Modification of Mental Models (Learning Process) [Volume 4, Issue 7, 2019, Pages 209-239]
Nikoomaram, Hashem The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors' [Volume 6, Issue 12, 2022, Pages 213-246]
Nikoumaram, hashem Individual moods and Auditorâs Professional Skepticism [Volume 5, Issue 9, 2020, Pages 35-53]
Nikumram, hashem Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession [Volume 8, Issue 15, 2023, Pages 121-144]
Nsaimtoosi, Farhad Investigating Financial Statements Recognition Process by Non-professional Users using eye tracking data analysis [Volume 7, Issue 14, 2023, Pages 329-361]
O
Ohadi, Fereydon Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2021, Pages 169-200]
Omrani, Hamed Evaluating the Effects of Religious Beliefs and Cultural Elements on the Risk of Falling Stock Prices
Yasser Rezaei Pitenoei [Volume 8, Issue 16, 2024, Pages 393-424]
Omrani, Hamed Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
Omrani, Hmaed Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting [Volume 3, Issue 5, 2018, Pages 41-100]
Ooshaksaraei, Maryam Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology [Volume 3, Issue 6, 2019, Pages 241-253]
P
Pasandideh Fard, Faezeh Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
Pashaei Fashtali, Mohammad Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2021, Pages 319-349]
Peleh, Mawlood The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach [Volume 4, Issue 8, 2020, Pages 1-31]
Piri, Fatemeh The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Piri, Parviz A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
Poorzamani, Zahra The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2021, Pages 281-318]
Pourheidari, Omid Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
Pourheidari, Omid Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran [Volume 6, Issue 11, 2021, Pages 217-249]
Pourheidari, Omid The effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditorsâ Professional Skepticism [Volume 8, Issue 16, 2024, Pages 241-276]
Pourheidari, Omid The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
Pourkarim, Mohammad The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2020, Pages 33-62]
Pourkarim, Mohammad The Relationship between the Readability of Financial Reporting and the Company's Cost of Capital: The Moderating Role of Financial Reporting Tone [Volume 8, Issue 16, 2024, Pages 185-208]
Pourzamani, Zahra The Role of Mediating the Auditor's Philosophic - Mindedness on the Affects Social Trust and Social Identity on Professional Judgment [Volume 4, Issue 7, 2019, Pages 23-62]
R
Rabani, Taha Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
Rabiee, Khadijeh Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith [Volume 10, Issue 20, 2025, Pages 515-553]
Rahmani, Ali Identify the components of sustainability reporting in the insurance industry [Volume 6, Issue 11, 2021, Pages 187-216]
Rahmani, Ali Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran [Volume 7, Issue 14, 2023, Pages 79-117]
Rahmani, Halimeh Investigating the Impact of Professional Ethics on Organizational Performance in Industrial Managers of Fars province [Volume 1, Issue 1, 2016, Pages 53-75]
Rahmani, Mohamad Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2021, Pages 69-101]
Rahmati, AmirHossein Impact of Creative Corporate Culture on Corporate Sustainability Performance [Volume 11, Issue 21, 2026]
Rahnamay Roodposht, Fereydoon i Performance Measurement System in Cultural Relativism Context [Volume 1, Issue 2, 2017, Pages 127-161]
Rahnamay Roodposhti, Fereydoon The Historical Roots of Stream Researches in Behavioral Management Accounting:Theories and Research Methods [Volume 1, Issue 1, 2016, Pages 25-52]
Rahnamay Roodposhti, Fereydoon How Effectiveness Of Comprehensive Performance Measurement Systems on Manager's Performance Through Modification of Mental Models (Learning Process) [Volume 4, Issue 7, 2019, Pages 209-239]
Rahrovi Dastjerdi, Alireza The Impact of Organizational Culture Dimensions on Operational and Investment Policies of Companies Listed on The Tehran Stock Exchange [Volume 9, Issue 18, 2025, Pages 379-418]
Raiiszade, Seyed Mohamad Reza The Effect of Auditorsâ Feature Machiavellian behavior on Their Whistle Blowing [Volume 1, Issue 2, 2017, Pages 65-95]
Rajabdoory, Hossein Investigating the Impact of Professional Ethics on Organizational Performance in Industrial Managers of Fars province [Volume 1, Issue 1, 2016, Pages 53-75]
Rajabdoory, Hossein Evaluation of effective dimensions in Islamic accounting using DEMATEL Techniques [Volume 1, Issue 2, 2017, Pages 1-15]
Rajabdoory, Hossein Compilation of the ethical oath of Iranian accountants [Volume 3, Issue 6, 2019, Pages 37-64]
Rajabdorri, Hossein Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates [Volume 8, Issue 16, 2024, Pages 47-70]
Rajabdorri, Hossein The Ethical and Behavioral Factors Influencing Research Topic Selection in Accounting: A Behavioral Approach from the Perspective of the Publishing Game [Volume 9, Issue 18, 2025, Pages 301-333]
Ramazan Ahmadi, Mohammad Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts [Volume 4, Issue 8, 2020, Pages 281-317]
Ramezannia, hassan Investigating the effect of corporate social responsibility on systemic risk and idiosyncratic risk: Using data envelopment analysis model [Volume 2, Issue 4, 2018, Pages 189-214]
Ramshe, Manizhe Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
Raoufi, Matin The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
Rashidi, Abbas The Impact of Organizational Culture Dimensions on Operational and Investment Policies of Companies Listed on The Tehran Stock Exchange [Volume 9, Issue 18, 2025, Pages 379-418]
Rastegar Moghadam, Hiva A Three- dimensional Model of Ethical Competenciesâ Education in Accounting Program [Volume 5, Issue 10, 2021, Pages 28-1]
Refahi Bakhsh, samaneh Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology [Volume 3, Issue 6, 2019, Pages 241-253]
Refahi Bakhsh, samaneh Conscientiousness, Social Capital, and Auditorsâ Tendency for Whistleblowing in Audit Firms [Volume 10, Issue 19, 2025, Pages 173-203]
Refahi Bakhsh, Samaneh The effect of Machiavellianism on moral outrage of certified public accountants: A Comparative study of public and private sector [Volume 7, Issue 14, 2023, Pages 223-250]
Refahi Bakhsh, Samaneh Effect of Machiavellianism on Dysfunctional Audit Behaviors [Volume 9, Issue 17, 2024, Pages 225-246]
Rekabdar, Ghasem Construction , Validation and Typology of the Accountants Job Performance Questionnaire [Volume 9, Issue 18, 2025, Pages 335-377]
Rezaei, farzain The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting [Volume 5, Issue 10, 2021, Pages 167-131]
Rezaei, farzin Investigating the effect of corporate social responsibility on systemic risk and idiosyncratic risk: Using data envelopment analysis model [Volume 2, Issue 4, 2018, Pages 189-214]
Rezaei, Farzin Relationship between cost stickiness and Social responsibility of manufacturing firms listed in the Tehran Stock Exchange [Volume 1, Issue 2, 2017, Pages 163-191]
Rezaei, Masoumeh Relationship between cost stickiness and Social responsibility of manufacturing firms listed in the Tehran Stock Exchange [Volume 1, Issue 2, 2017, Pages 163-191]
Rezaei, Nahid Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism [Volume 7, Issue 14, 2023, Pages 171-220]
Rezaei Pitenoei, Yasser Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories [Volume 4, Issue 8, 2020, Pages 318-338]
Rezaei Pitenoei, Yasser Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2021, Pages 230-201]
Rezaei Pitenoei, Yasser Evaluating the Effects of Religious Beliefs and Cultural Elements on the Risk of Falling Stock Prices
Yasser Rezaei Pitenoei [Volume 8, Issue 16, 2024, Pages 393-424]
Rezalouei, Abbas Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
Rezazadeh, farzaneh The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting [Volume 5, Issue 10, 2021, Pages 167-131]
Rezazadeh, Javad Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client [Volume 4, Issue 8, 2020, Pages 163-213]
Rezazadeh, Javad Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior [Volume 7, Issue 14, 2023, Pages 289-325]
Rezazadeh, Javad Investigating the impact of formal ethical infrastructure in the organization on the ethical decision-making of accountants by expressing the mediating role of risk-taking propensity [Volume 8, Issue 15, 2023, Pages 37-74]
Riahi, Fatemeh Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2021, Pages 230-201]
Rohban, Mohammad Hossein fraud and anomaly detection research: a bibliometric study [Volume 7, Issue 14, 2023, Pages 1-31]
Rostami, Amin Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
Rostami, Vahab The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
Rostaminia, Reza The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2021, Pages 129-103]
Roumiani Kar, Reza A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
Rouzbakhsh, Najmeh The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory. [Volume 7, Issue 14, 2023, Pages 121-168]
Royaee, Ramezanali Performance Measurement System in Cultural Relativism Context [Volume 1, Issue 2, 2017, Pages 127-161]
Royaee, Ramezanali The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making [Volume 3, Issue 5, 2018, Pages 101-129]
Royaee, Ramezanali How Effectiveness Of Comprehensive Performance Measurement Systems on Manager's Performance Through Modification of Mental Models (Learning Process) [Volume 4, Issue 7, 2019, Pages 209-239]
Royaee, RamezanAli The Effect of Auditorsâ Feature Machiavellian behavior on Their Whistle Blowing [Volume 1, Issue 2, 2017, Pages 65-95]
S
Sabih, Valid Construction , Validation and Typology of the Accountants Job Performance Questionnaire [Volume 9, Issue 18, 2025, Pages 335-377]
Sadeghi yakhdani, Ghazal the Impact of Investorsâ Beliefs and the Breadth of Their Social Interactions on Their Investment Intentions: The Moderating Role of Financial Literacy [Volume 9, Issue 18, 2025, Pages 419-463]
Sadr Ara, Mehrdad The Evaluation of Inventory Management with Behavioral Approach [Volume 1, Issue 2, 2017, Pages 97-126]
Sadr Ara, Mehrdad Evaluating the Effects of Religious Beliefs and Cultural Elements on the Risk of Falling Stock Prices
Yasser Rezaei Pitenoei [Volume 8, Issue 16, 2024, Pages 393-424]
SadrAra, Mehrdad Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
Saedi, rahman The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach [Volume 7, Issue 13, 2022, Pages 224-255]
Saeidi Goraghani, Moslem The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts [Volume 2, Issue 3, 2017, Pages 169-184]
Safa, Mojgan A Dimensional Model of Auditorsâ Self-Development Behavior and Its Impact on the Quality of Auditorsâ Professional Judgment [Volume 9, Issue 18, 2025, Pages 263-299]
Safari Gerayli, Mehdi A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2020, Pages 93-129]
Safari Gerayli, Mehdi Investigate the Effect of Social Pressure Anomie on Corporate Citizen Reporting [Volume 7, Issue 13, 2022, Pages 36-75]
Safari Gerayli, Mehdi Providing a Framework for the Dimensions of Auditors' Cognitive Heterogeneity: with a Thematic Analysis Approach and Identifying the Most Effective Dimension Using the Interpretive Structural Modeling Method [Volume 9, Issue 18, 2025, Pages 219-261]
Safarzadeh, Mohammad Hossein Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics [Volume 9, Issue 17, 2024, Pages 97-151]
Safarzadeh, Mohammad Hossein The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
Saghafi, Ali A Three- dimensional Model of Ethical Competenciesâ Education in Accounting Program [Volume 5, Issue 10, 2021, Pages 28-1]
Saghafi, Mahdi The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Salari Abarghoei, Mohammad Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization [Volume 11, Issue 21, 2026]
Salehi, Alah karam The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2021, Pages 231-280]
Salehi, Hamid The Effect of Auditors' Intrinsic Characteristics on Fraud Detection Ability by Considering the Mediating Role of Audit Quality Reducing Behaviors [Volume 9, Issue 18, 2025, Pages 177-217]
Salehi, Mahdi Personality Type and Professional Skepticism: Are auditors really independent? [Volume 6, Issue 12, 2022, Pages 126-165]
Salehi, Mehdi Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate [Volume 2, Issue 3, 2017, Pages 111-146]
Salehi, Tabandeh Compilation of the Conceptual Model of High Stress in Auditing and Strategies to Reduce It: Grounded Theory Approach in Meta-Synthesis [Volume 9, Issue 18, 2025, Pages 125-176]
Salmanian, Maryam Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange [Volume 1, Issue 2, 2017, Pages 193-213]
Sarfaraz, Mansour Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus [Volume 7, Issue 13, 2022, Pages 361-398]
Sari, MohammadAli Impact of Creative Corporate Culture on Corporate Sustainability Performance [Volume 11, Issue 21, 2026]
Sarikhani, Mehdi Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective [Volume 3, Issue 6, 2019, Pages 105-135]
Sarlak, Narges Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
Sedighi, Abdolmajid Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
Sepasi, Sahar Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
Shabani, Keyvan Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2020, Pages 63-91]
Shafaat, Ahmad Reza The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure [Volume 6, Issue 12, 2022, Pages 308-343]
Shafiee, Mahin The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit [Volume 4, Issue 7, 2019, Pages 1-22]
Shahalizadeh, Ramin The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors' [Volume 6, Issue 12, 2022, Pages 213-246]
Shahmoradi, Nasim Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization [Volume 11, Issue 21, 2026]
Shamsadini, Kazem Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority [Volume 10, Issue 20, 2025, Pages 345-383]
Shams Bidhendi, Mohammad reza Effect of Machiavellianism on Dysfunctional Audit Behaviors [Volume 9, Issue 17, 2024, Pages 225-246]
Shariati, Marziyeh The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making [Volume 3, Issue 5, 2018, Pages 101-129]
Sharif khafri, Soheila Investigate the Effect of Social Pressure Anomie on Corporate Citizen Reporting [Volume 7, Issue 13, 2022, Pages 36-75]
Shayesteh Shojaei, Parviz The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2021, Pages 281-318]
Shekarkhah, Javad Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting [Volume 10, Issue 19, 2025, Pages 131-171]
Sheykh, Mohammadjavad Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
Shirzadi, Fatemeh The relation between Sukuk issuance and financial performance: overconfidence and financial and accounting expertise of managers [Volume 8, Issue 16, 2024, Pages 365-390]
ShoaaKazemi, Mehrangiz Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran [Volume 7, Issue 14, 2023, Pages 79-117]
Shokri, Azam Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2021, Pages 169-200]
Shokri Cheshmeh Sabzi, Aazam The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification [Volume 7, Issue 14, 2023, Pages 253-286]
Soltani, Asghar Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting [Volume 3, Issue 5, 2018, Pages 41-100]
T
Taftiyan, Akram The Application of Atride Stirling's Theme Analysis in the Analysis of Environmental Reporting Indicators [Volume 7, Issue 14, 2023, Pages 405-432]
Taftiyan, Akram Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization [Volume 11, Issue 21, 2026]
Taghi Taghavifard, Mohammad Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange [Volume 3, Issue 5, 2018, Pages 1-39]
Taghizadeh, Reza Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
Taghizadeh, Vahid The Relationship between Firm Life Cycle and Stock Price Crash Risk with an Emphasis on Information Asymmetry and Behavioral Approach [Volume 1, Issue 2, 2017, Pages 215-239]
Taheri, Masoud A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [Volume 4, Issue 8, 2020, Pages 339-369]
Tahmasbi, Elyas Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
Talebnia, Ghodratallah The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making [Volume 3, Issue 5, 2018, Pages 101-129]
Talebnia, Ghodratallah Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory [Volume 6, Issue 12, 2022, Pages 345-371]
Talebnia, Ghodratolah The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2021, Pages 129-103]
Talebnia, Ghodratollah The Relationship between Firm Life Cycle and Stock Price Crash Risk with an Emphasis on Information Asymmetry and Behavioral Approach [Volume 1, Issue 2, 2017, Pages 215-239]
Tanani, Mohsen the Relationship Between Audit Firmsâ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
Tariverdi, Yadollah The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS [Volume 4, Issue 7, 2019, Pages 343-380]
Tarkhouni, Baharak The Effect of Believing in Resurrection on the Quality of Accountability in Accounting [Volume 7, Issue 14, 2023, Pages 435-467]
Tohidi, Mohammad Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values [Volume 9, Issue 17, 2024, Pages 1-46]
Tohidi Nejad, Marzieh Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2020, Pages 215-241]
V
Vadiee, Mohammad Hosein Investigating Financial Statements Recognition Process by Non-professional Users using eye tracking data analysis [Volume 7, Issue 14, 2023, Pages 329-361]
Vadiei, Mohammad Hosein Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences [Volume 9, Issue 17, 2024, Pages 447-480]
Vaghfi, Seyed Hesam Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange [Volume 1, Issue 2, 2017, Pages 193-213]
Vakilifard, Hamidreza Examaining the Effect of accountantsâ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
Vakilifard, Hamidreza The effect of Self-Interest Threat on ethical sensitivity, mediating role of moral intensity [Volume 6, Issue 11, 2021, Pages 41-66]
Vakilifard, Hamidreza The Relationship Between Social Dominance and Moral Dis-Engagement: Evidence from the Auditing Profession [Volume 7, Issue 13, 2022, Pages 200-223]
Valipour, Hashem The Effect of Auditors' Intrinsic Characteristics on Fraud Detection Ability by Considering the Mediating Role of Audit Quality Reducing Behaviors [Volume 9, Issue 18, 2025, Pages 177-217]
Valiyan, Hasan A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2020, Pages 93-129]
Valiyan, Hassan Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism [Volume 2, Issue 4, 2018, Pages 215-246]
Valizadeh Larijani, Azam The relation between Sukuk issuance and financial performance: overconfidence and financial and accounting expertise of managers [Volume 8, Issue 16, 2024, Pages 365-390]
Vatanparast, Mohamadreza Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2021, Pages 319-349]
W
Weysihesar, Soraya The Relationship between the Readability of Financial Reporting and the Company's Cost of Capital: The Moderating Role of Financial Reporting Tone [Volume 8, Issue 16, 2024, Pages 185-208]
Y
Yaghoubnezhad, Ahmad Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory [Volume 6, Issue 12, 2022, Pages 345-371]
Yaqubnejad, Ahmad Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory [Volume 8, Issue 15, 2023, Pages 145-174]
YousefiAmin, Zahra Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method [Volume 8, Issue 15, 2023, Pages 249-296]
Yousefizadeh, Sahar The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Yousefzadeh, Nasrin Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
Z
Zahedi, Marziyeh Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate [Volume 2, Issue 3, 2017, Pages 111-146]
Zakariyaei, Mehran Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
Zamani, Niloofar The relation between Sukuk issuance and financial performance: overconfidence and financial and accounting expertise of managers [Volume 8, Issue 16, 2024, Pages 365-390]
Zamani, Reza Investigating the influence of the locus of control, experience and the degree of auditors' education on their professional commitment [Volume 3, Issue 5, 2018, Pages 131-150]
Zangiabadi, Hojatollah The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
Zare, Iman The Impact Of Modesty On Audit Quality Through Professional Ethics And Professional Performance: The Moderating Role of Time Budget Pressure [Volume 9, Issue 18, 2025, Pages 79-123]
Zare, Iman Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith [Volume 10, Issue 20, 2025, Pages 515-553]
Zare Bahnamiri, Mohammad Javad A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
Zare Behnmiri, Mohammad Javad Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
Zarrin Gharicheh , Mansoureh The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2020, Pages 131-161]
Zavari Rezaei, Akbar The Influence of Financial Restatements on the Quality and Disclosure of Voluntary Activities of Corporate Social Responsibility Reporting [Volume 8, Issue 16, 2024, Pages 279-309]
Zendedel, Ahmad The Effect of Some Auditors' Behavioral Duties On Ego Depletion According to The Moderating Role of Audit Experience: A Case Study of Auditors In Razavi Khorasan Province [Volume 8, Issue 15, 2023, Pages 371-416]
Zeynali, Mahdi Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
Value and Behavioral Accounting