Author Index

A

  • Abdoli, Hamid Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2023, Pages 21-38]
  • Aghaei Chadegani, Arezoo The Auditor's Judgment of the Disclosures in the Financial Statements and the Adoption of the Client Omission Strategy: Theory of Public Choice [Volume 9, Issue 1, 2022, Pages 287-312]
  • Akhlaqi Yazdi Nejad, Ismail Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory [Volume 9, Issue 2, 2023, Pages 151-168]
  • Ali ahmadi, Saeid The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022, Pages 37-76]
  • Alipour Landi, Hosein Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022, Pages 183-222]
  • Amin, Vahid Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2023, Pages 109-128]
  • Aminimehr, Akbar Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2023, Pages 187-206]
  • AMINIMEHR, Amin Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2023, Pages 187-206]
  • Arab Mazar Yazdi, Mohammad Evaluation of Iranian accounting and finance journals based on the Ministry of Science, Research, and Technology (MSRT)’s regulations on scientific journals [Volume 9, Issue 2, 2023, Pages 39-72]
  • Azar, Adel Intelligence mechanisms for public sector supervision In designing the decision-making system of the Supreme Audit Court [Volume 9, Issue 2, 2023, Pages 295-314]
  • Azizi, Sedighe Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2023, Pages 273-294]

B

  • Barzegar, Bahram Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2023, Pages 247-272]
  • Bavafa, Amir Hossein Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]

E

  • Ehtesham rasi, reza rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022, Pages 27-36]
  • Enaiati, Anvar Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022, Pages 341-372]
  • Enayat-Sarkhosh, Laleh Explanation and investigation of factors affecting activity-based costing in the field of treatment، emphasizing the role of human resources with a fuzzy approach [Volume 9, Issue 2, 2023, Pages 89-108]

G

  • Ghannad, Mostafa Evaluation of Iranian accounting and finance journals based on the Ministry of Science, Research, and Technology (MSRT)’s regulations on scientific journals [Volume 9, Issue 2, 2023, Pages 39-72]
  • Ghasemi, Mostafa Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2023, Pages 247-272]

H

  • Hejazi, Rezvan Developing of fraud detection model in forensic accounting [Volume 9, Issue 2, 2023, Pages 1-19]

I

  • Imeni, Mohsen Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022, Pages 313-340]

J

  • Jafari, Hsti The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022, Pages 77-104]
  • Jahangard, Amin Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2023, Pages 207-226]
  • Jokar, Hossein Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2023, Pages 273-294]

K

  • Kamali, Ehsan The Auditor's Judgment of the Disclosures in the Financial Statements and the Adoption of the Client Omission Strategy: Theory of Public Choice [Volume 9, Issue 1, 2022, Pages 287-312]
  • Karami, Gholamreza Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022, Pages 1-26]
  • Karamshahi, Behnam Readiness of public sector accountants for the implementation of accrual accounting (Case Study: The Army of the Islamic Republic of Iran) [Volume 9, Issue 1, 2022, Pages 421-450]
  • Khademi, Sasan Readiness of public sector accountants for the implementation of accrual accounting (Case Study: The Army of the Islamic Republic of Iran) [Volume 9, Issue 1, 2022, Pages 421-450]
  • Khadivar, Amen Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2023, Pages 21-38]
  • Khalifehsultani, Seyed Ahmad Developing of fraud detection model in forensic accounting [Volume 9, Issue 2, 2023, Pages 1-19]
  • Khanifar, Hossein Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]
  • Kharashadizadeh, Mohammad Provide a performance audit model for executive managers of public hospitals [Volume 9, Issue 1, 2022, Pages 255-286]
  • Kordestani, Gholamreza Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022, Pages 341-372]
  • Kordnaeege, Asadolah Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]

L

  • Lotfi, Mahdis Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2023, Pages 109-128]

M

  • Madine, Sayyed Mohsen The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022, Pages 37-76]
  • Mashayekhi, Bita Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2023, Pages 207-226]
  • Mehrabanpour, Mohammadreza Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022, Pages 183-222]
  • Moeinadin, Mahmoud Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022, Pages 105-152]
  • Mohagheghi, Mohammadreza Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022, Pages 1-26]
  • Mohammadi Molgharni, Ataollah Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022, Pages 341-372]
  • Mohammadzadeh Moghaddam, mohammad bagher The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022, Pages 77-104]
  • Moradi, Mehdi Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]
  • Moshashaei, Seyedmohammad Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022, Pages 313-340]

N

  • Nakhaei, Habibollah Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022, Pages 105-152]
  • Nourani, Hossein Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory [Volume 9, Issue 2, 2023, Pages 151-168]

P

  • Pakmaram, askar Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022, Pages 373-394]

R

  • Rahimian, Nezamoddin Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022, Pages 1-26]
  • Reza, HesarZadeh Evaluation of Iranian accounting and finance journals based on the Ministry of Science, Research, and Technology (MSRT)’s regulations on scientific journals [Volume 9, Issue 2, 2023, Pages 39-72]
  • Rezaei Pitenoei, Yasser Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2023, Pages 109-128]

S

  • Safarzadeh Bandari, Mohammad Hossein Evaluation of Iranian accounting and finance journals based on the Ministry of Science, Research, and Technology (MSRT)’s regulations on scientific journals [Volume 9, Issue 2, 2023, Pages 39-72]
  • Salehnezhad, S.Hasan Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2023, Pages 109-128]
  • Samavat, Milad Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2023, Pages 207-226]
  • Saraf, Fatemeh Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]
  • Shoar, Maryam Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2023, Pages 21-38]
  • Soleimani Amiri, Gholamreza Identifying the effective factors operational budgeting in the public sector using multifaceted foundation data theory [Volume 9, Issue 2, 2023, Pages 73-88]
  • Soroushyar, Afsaneh The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022, Pages 37-76]

T

  • Talebnia, Ghodratollah Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022, Pages 105-152]
  • TALEI, hadi Provide a performance audit model for executive managers of public hospitals [Volume 9, Issue 1, 2022, Pages 255-286]

W

  • Watanparast, Mohammad Reza Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022, Pages 223-254]

Y

  • Yazdani, Shohreh Presenting the ideal model of error management to improve the quality of medical science universities audits [Volume 9, Issue 2, 2023, Pages 169-186]

Z

  • Zare, Parisa Intelligence mechanisms for public sector supervision In designing the decision-making system of the Supreme Audit Court [Volume 9, Issue 2, 2023, Pages 295-314]
  • Zare Bidoki, Mahdi Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022, Pages 105-152]
  • Zarei, Alireza Intelligence mechanisms for public sector supervision In designing the decision-making system of the Supreme Audit Court [Volume 9, Issue 2, 2023, Pages 295-314]
  • Zholanezhad, Fatemeh The Auditor's Judgment of the Disclosures in the Financial Statements and the Adoption of the Client Omission Strategy: Theory of Public Choice [Volume 9, Issue 1, 2022, Pages 287-312]
  • Zolfaghari, Safoura Presenting the ideal model of error management to improve the quality of medical science universities audits [Volume 9, Issue 2, 2023, Pages 169-186]