Author Index

A

  • ABDI, Rasoul The influence of Pygmalion's psychological components on the development of auditors' ethical characteristics [Volume 2, Issue 8, 2022, Pages 88-115]

B

  • Bahmandoost, Behzad Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Bakhtiari Safa, Leila The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]
  • Banimahd, Bahman Effect of Adoption and Innovation Cognition Styles on Professional Skepticism [Volume 2, Issue 5, 2022, Pages 56-69]
  • Bayazidi, Peyman Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) [Volume 2, Issue 6, 2022, Pages 130-148]
  • Bekhradi Nasab, Vahid Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]

F

  • Forughi, Aref Control environment and auditing Public Sector [Volume 2, Issue 7, 2022, Pages 136-164]

G

  • Ganjipoor, Reza Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Gholami-Jamkarani, Reza Lack of professional staff in auditing firms, members of the Iranian Society of Certified Public Accountants [Volume 2, Issue 7, 2022, Pages 34-48]

H

  • Hassani, Mohammad Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]
  • Hemmati, Hassan The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
  • Hooshmand kashani, abbas The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]

J

  • Jafari jam, Hossein Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]

K

  • Kargar, Hamed The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
  • Khojasteh, Alireza The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]

M

  • Mahmoudkhani, Mahnaz The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
  • Marfou, Mohammad Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) [Volume 2, Issue 6, 2022, Pages 130-148]
  • Mehrani, Niusha Effect of Adoption and Innovation Cognition Styles on Professional Skepticism [Volume 2, Issue 5, 2022, Pages 56-69]
  • Mehrazeen, Alireza Explain the role of the managerial ability and enterprise risk management on the auditor's opinion on the assumption of Going concern [Volume 2, Issue 7, 2022, Pages 106-135]
  • Menati, Vahid The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]
  • Mir Shahi, Ebrahim The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
  • Moeinaddin, Mahmoud The Effect of Ceo Power on Tax Avoidance With the Moderating Role of the Audit Committee Quality [Volume 2, Issue 8, 2022, Pages 116-144]
  • Momtazian, Alireza Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Moradi, Mehdi The Impact of the Respiratory Virus pandemic Crisis on Audit Quality [Volume 2, Issue 6, 2022, Pages 112-128]
  • Moridi, Mojtaba The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]

N

  • Nejad Toolami, Babak The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]

P

  • Pourali, Mohammad Reza The Effect of Audit Market Concentration on Audit Opinion [Volume 2, Issue 8, 2022, Pages 68-86]

R

  • Rahmani, Ali The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
  • Rezaei, Lela The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
  • REZAEI, FARZIN The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]
  • Rostami, Vahab The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]

S

  • Safarzadeh, Mohammad Hosein The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]
  • Sajadi, Hossein The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]

T

  • Taftiyan, Akram The Effect of Ceo Power on Tax Avoidance With the Moderating Role of the Audit Committee Quality [Volume 2, Issue 8, 2022, Pages 116-144]

V

  • VadiZadeh, Kazem The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]
  • Vatankhah, Faramarz The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]

Y

  • Yunes Hama, Bestun Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]

Z

  • Zarei, Hamid Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
  • Zholanezhad, Fatemeh Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]