| 
 Reviewer Name  | 
 Specialty  | 
 Affiliation  | 
 publons  | 
| 
 abdollah azad  | 
 Auditing  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad Ali Aghaei  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Hossein Eslami Mofid Abadi  | 
 financial management  | 
 Assistant Prof., Department of Management, Shahryar Branch, Islamic Azad University, Shahryar, Iran  | 
 https://publons.com/researcher/4053627/hossein-eslami-mofid-abadi/ 
  | 
| 
 Ebrahim Ebrahimi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mina Abouhahamzeh  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 hamideh esnaashari  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mostafa Ahmad Khanbeigi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 shima ahmadi  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 vahid ahmadian  | 
 Accounting  | 
 PHD student in Tarbiat Modares university  | 
 
  | 
| 
 Ali akbar Arbabian  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 hoda eskandar  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 ghorban eskandari  | 
 Auditing  | 
 Chief Auditor of the Court of Accounts - Member of the Audit Committee  | 
 
  | 
| 
 ghareibeh Esmaelikia  | 
 Accounting  | 
 Assistant professor, Accounting, Ilam University  | 
 
  | 
| 
 Afshin Nokhbefalah  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Abbas Aflatooni  | 
 Capital Market  | 
 Department of Accounting, Faculty of Economics and Social Sciences, Bu-Ali Sina University, Hamadan  | 
 
  | 
| 
 Milad Emamgholipour  | 
 Auditing  | 
 Department Accounting, Islamic Azad University, Babol, Iran  | 
 
  | 
| 
 Mohammad Amri Asrami  | 
 Accounting  | 
 Assistant professor, Accounting Department , Faculty of Economics, Management and Administrative Sciences, Semnan University, Semnan, Iran.  | 
 
  | 
| 
 Akbar Amini Mehr  | 
 Auditing  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mostafa ezadpour  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Naser Izadinia  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mohammad imani  | 
 Accounting  | 
 Accounting & Management Dep.  | 
 
  | 
| 
 Fatemeh Babaei  | 
 Capital Market  | 
 Accounting faculty member of Zanjan Payame Noor University  | 
 
  | 
| 
 Younes Badavar nahandi  | 
 Capital Market  | 
 Associate professor of accounting  | 
 
  | 
| 
 Susan Bastani  | 
 Social science  | 
 Professor of Social science Alzahra University  | 
 
  | 
| 
 Ahmad Badri  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Ameneh Bazrafshan  | 
 Assistant Professor of Accounting, Mashhad University  | 
 https://publons.com/researcher/1416233/ameneh-bazrafshan/  | 
|
| 
 Ghodratollah Barzegar  | 
 Capital Market  | 
 Assistant Professor, Department of Accounting, Faculty of Economic and Administrative Sciences, Mazandaran University, Babolsar  | 
 
  | 
| 
 Moosa Bozorg asl  | 
 Accounting  | 
 Associate Professor of Accounting  | 
 
  | 
| 
 nazanin bashirimanesh  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 rahim bonabi ghadim  | 
 Auditing  | 
 Ph.D. Student in Accunting, Faculty of Economic and Social Sciences, Shahid Chamran University, Ahvaz, Iran  | 
 
  | 
| 
 Bahman Banimahd  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Parisa Behbahani  | 
 Accounting  | 
 Assistant Professor of Accounting Alzahra University  | 
 https://publons.com/researcher/3542648/parisa-saadat-behbahaninia/  | 
| 
 Samira Behzadpour  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Ali Bayat  | 
 Capital Market  | 
 Department of Accounting and finance, Islamic Azad University, Zanjan Branch  | 
 
  | 
| 
 Hanieh Beirami  | 
 Accounting  | 
 Accounting, Management Faculty, University of Tehran, Tehran, Iran  | 
 
  | 
| 
 kumars Biglar  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mona parsaei  | 
 Management Accounting  | 
 Assistant Professor of Accounting Alzahra University  | 
 
  | 
| 
 mona parsaei  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 kaveh parandin  | 
 Management Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Omid Pour heidari  | 
 Accounting  | 
 Professor of Accounting  | 
 
  | 
| 
 Zahra Pourzamani  | 
 Accounting  | 
 Professor of Accounting Azad University  | 
 
  | 
| 
 parviz piri  | 
 Accounting  | 
 Associate Professor of Accounting  | 
 
  | 
| 
 elnaz tajvidi  | 
 Accounting  | 
 Department of accounting, management and accounting faculty, university of shahid beheshti  | 
 
  | 
| 
 Arash Tahriri  | 
 Capital Market  | 
 Accounting Department, Faculty of Management, University of Tehran, Tehran, Iran  | 
 
  | 
| 
 gholamhassan taghinataj  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Reza Jamei  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 farzaneh jalali aliabadi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 arezo jalili  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Azita Jahan shad  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Najmeh Hajian  | 
 Accounting  | 
 Assistant Professor of Accounting ,khatam university  | 
 
  | 
| 
 Hadiseh Haji moradkhani  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Zohreh Hajiha  | 
 Accounting  | 
 Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran  | 
 
  | 
| 
 rezvan hejazi  | 
 Accounting  | 
 Professor of Accounting  | 
 https://publons.com/researcher/4038901/rezvan-hejazi/  | 
| 
 Yahya Hassas Yeganeh  | 
 Auditing  | 
 Associate Professor of Accounting  | 
 
  | 
| 
 shadi hasanzadeh  | 
 Accounting  | 
 accounting PhD of Tehran university  | 
 
  | 
| 
 Ali Hasanzadeh  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 elham hasaniazar  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Ma'sumeh Hoseinzadeh Shahri  | 
 Accounting  | 
 Associate Professor Alzahra University  | 
 
  | 
| 
 Seyed Ali Hosseini  | 
 Capital Market  | 
 Associate Professor of Accounting Alzahra University  | 
 
  | 
| 
 Reza Hesarzadeh  | 
 Accounting  | 
 Accounting Department, Ferdowsi University of Mashhad  | 
 
  | 
| 
 Hamid Haghighat  | 
 Accounting  | 
 Associate Professor of Accounting  | 
 
  | 
| 
 Manijeh Haghighinasab  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 elham hamidi  | 
 Management Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Nahaleh Hayati  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Farzaneh Heidarpoor  | 
 Capital Market  | 
 accounting department,economic and accounting faculty.central Tehran branch,islamic azad university,Tehran, Iran  | 
 
  | 
| 
 mehdi heidari  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 hassan Heidari bali  | 
 Accounting  | 
 Instructor, Dept. of Accounting, Payam Noor University  | 
 
  | 
| 
 Abdullah Khani  | 
 Accounting  | 
 Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, IranUniversity of Isfahan  | 
 
  | 
| 
 najmeh khodabakhshi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Vali Khodadadi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Ahmad Khodami pour  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Ameneh Khadivar  | 
 Management  | 
 Associate Professor of Accounting Alzahra University  | 
 
  | 
| 
 seyed ahmad khalifeh soltani  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 shokrollah khajavi  | 
 Accounting  | 
 Prof of Accounting Shiraz university  | 
 
  | 
| 
 Roya Darabi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 https://publons.com/researcher/4064240/roya-darabi 
  | 
| 
 zahra Dianati Dilami  | 
 Accounting  | 
 Assistant Professor of Accounting, KHarazmi University  | 
 https://publons.com/researcher/4646031/zahra-dianati/  | 
| 
 Reza Daghani  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad Mehdi Dana  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mostafa dorri  | 
 Capital Market  | 
 University of Isfahan  | 
 
  | 
| 
 Mohsen Dastgir  | 
 Management Accounting  | 
 Prof of Accounting Department, Humanity and Law Faculty , Islamic Azad University Isfahan Branch (Khorasgan)  | 
 
  | 
| 
 HABIB OLAH DEHGHAN  | 
 Management Accounting  | 
 Member of the faculty at Imam Ali University  | 
 
  | 
| 
 Sedigheh Doustian  | 
 Accounting  | 
 faculty of Bojnourd university  | 
 
  | 
| 
 maryam davallou  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Dianati Deilami zahra  | 
 Accounting  | 
 Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran  | 
 
  | 
| 
 Manizheh Ramesheh  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mozhgan Robat mili  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Khadijeh Rabiee  | 
 Accounting  | 
 Department of Accounting, Payame noor University, Tehran, Iran  | 
 
  | 
| 
 halimeh rahmani  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Ali Rahmani  | 
 Accounting  | 
 Professor of Accounting, Alzahra University  | 
 https://publons.com/researcher/3113088/ali-rahmani/  | 
| 
 Yasser Rezaei-pitenoe  | 
 Accounting  | 
 Assistant Professor of Accounting MazandaranUniversity  | 
 https://publons.com/researcher/1981413/yasser-rezaei-pitenoei/ 
  | 
| 
 nezamodin rahimian  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Hiva Rastegarmoghadam  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad Reza Rostami  | 
 Management  | 
 Assistant Prof Faculty of Management , University of Alzahra , Tehran, Iran  | 
 
  | 
| 
 mohsen rashidi baqhi  | 
 Accounting  | 
 Assistant Prof. in accounting,Faculty of Economics and Administrative Sciences, University of Lorestan, Iran  | 
 
  | 
| 
 Yasser Rezaei Pitenoei  | 
 Capital Market  | 
 Assistant Professor of accounting, University of Guilan, Rasht, Iran.  | 
 
  | 
| 
 Narges Rezapour  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Javad Rezazadeh  | 
 Management Accounting  | 
 Accounting, management and economics,Tarbiat Modares University, Tehran, Iran  | 
 
  | 
| 
 Mehdi Rezaei  | 
 Management Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Fraydoon Rahnamay Roodposhti  | 
 Accounting  | 
 Accounting Department, Faculty of Management and Economics, Search and Science Branch, Islamic Azad University, Tehran, Iran  | 
 
  | 
| 
 Mohammad Javad Zare Bahnamiri  | 
 Capital Market  | 
 Department of Accounting, Faculty of Management and Economic, Qom University  | 
 
  | 
| 
 majid zanjirdar  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 annahita zandi  | 
 Management Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 MohammadAli Sari  | 
 Accounting  | 
 Department of Accounting, Mashhad Branch, Islamic Azad Univrsity, Mashhad, Iran  | 
 
  | 
| 
 Mohammad javad Saei  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 farshad Sabzalipour  | 
 Accounting  | 
 Accounting, Faculty of Literature and Humanities, Ilam University, Ilam, Iran  | 
 
  | 
| 
 Sahar Sepasi  | 
 Accounting  | 
 Associate Professor of Accounting Tarbiyat modares University  | 
 
  | 
| 
 Mohammad hosein Setayesh  | 
 financial accounting  | 
 Professor of Accounting, Shiraz University  | 
 https://publons.com/researcher/1822092/mohammad-hossein-setayesh/  | 
| 
 Mahshid Shahchera  | 
 Accounting  | 
 Assistant Prof., Accounting  | 
 https://publons.com/researcher/4495292/mahshid-shahchera/ 
  | 
| 
 Narges Sarlak  | 
 Management Accounting  | 
 Associate Professor of Accounting, Faculty of Accounting, University of Qom  | 
 
  | 
| 
 Seyede samaneh Shahrokhi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 zahra shams  | 
 Capital Market  | 
 Accounting Department, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran.  | 
 
  | 
| 
 Shahabeddin Shams  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad javad Sheikh  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Samaneh Sadeghi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 seyed jalal Sadeghi sharif  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mahdi Salehi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mohammad hosein safarzadeh  | 
 Accounting  | 
 Assistant Professor of Accounting Shahid Beheshti University  | 
 
  | 
| 
 mehdi safari gerayli  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mandana taheri  | 
 Accounting  | 
 Assistant Professor of Accounting management and accounting faculty, Allameh tabatabaie university.  | 
 
  | 
| 
 Masoud Taheri  | 
 Accounting  | 
 Assistant Professor of Accounting ,University of Isfahan  | 
 
  | 
| 
 Maryam Sadat Tabatabaeian  | 
 Capital Market  | 
 Faculty member of Payamenoor University  | 
 
  | 
| 
 zohreh arefmanesh  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Ebrahim Abbasi  | 
 Management  | 
 Professor of Finance Management Alzahra University  | 
 https://publons.com/researcher/3753812/ebrahim-abbasi/ 
  | 
| 
 salam abdollahzade  | 
 Auditing  | 
 senior auditor in supreme audit court  | 
 
  | 
| 
 Mehdi Arab salehi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad Arabmazar Yazdi  | 
 Accounting  | 
 Shahid Beheshti University  | 
 
  | 
| 
 Seyed Mostafa Alavi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mohammad alipour  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mehdi ali nezhad sarokolayi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Amir Ghafourian Shagedi  | 
 Capital Market, Management Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Masoud GholamZadeh  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Reza Gholamalipour  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Reza Gholami  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Hossein Fakhari  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Hojatolah Farzani  | 
 Accounting  | 
 Central Bank of the Islamic Republic of Iran  | 
 
  | 
| 
 zahra farhadi  | 
 Capital Market  | 
 Assistant Prof., Accounting, Faculty of Humanity sciences, University of bojnord, bojnord, Iran  | 
 
  | 
| 
 daruosh foroghi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Setareh FASIHI  | 
 Accounting  | 
 Fculty member in Payame Noor university  | 
 
  | 
| 
 Mohammad hosein Ghaemi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mahsa Ghasemi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 abbas ghodrati zoeram  | 
 Capital Market  | 
 Assistant Professor Department of Accounting  | 
 
  | 
| 
 maryam ghadakforoushan  | 
 Management Accounting  | 
 Department of Accounting and Finance, Faculty of Economics, Management and Accounting, Yazd University, Yazd, Iran  | 
 
  | 
| 
 Ramin Ghorbani  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Fatemeh Ghashghaei  | 
 Accounting  | 
 phd student of accounting, alzahra university  | 
 
  | 
| 
 Behzad Kardan  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mohammad kashanipour  | 
 Accounting  | 
 Associate Professor of Accounting  | 
 
  | 
| 
 Morteza Kazempour  | 
 Management Accounting  | 
 Phd candidate in accounting, university of Tehran.  | 
 
  | 
| 
 Tohid Kazemi  | 
 Accounting  | 
 Assistant Professor of Accounting Alzahra University  | 
 
  | 
| 
 Gholamreza Kordestani  | 
 Accounting  | 
 Prof of Accounting  | 
 
  | 
| 
 behnam karamshahi  | 
 Management Accounting  | 
 accounting lecturer  | 
 
  | 
| 
 Asghar Karami  | 
 Auditing, Management Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 aziz gord  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Maryam Golmohammady  | 
 Accounting  | 
 Internal Audit Manager  | 
 
  | 
| 
 Hamidreza Ganji  | 
 financial accounting  | 
 Assistant Professor, Accounting Department, Faculty of Social sciences and Economics, Alzahra University, Tehran, Iran. PhD - University of Tehran  | 
 https://publons.com/researcher/3741427/hamidreza-ganji/  | 
| 
 mahmoud lari dashtebayaz  | 
 Accounting  | 
 Associate Prof of Accounting Group, Faculty of Economic and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.  | 
 
  | 
| 
 Zeinab Lotfiaghel  | 
 Accounting  | 
 PhD student  | 
 
  | 
| 
 razieh mahavarpour  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 bahram mohseni maleki  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 gholamreza mahfoozi  | 
 Management Accounting  | 
 university of guilan  | 
 
  | 
| 
 Fakhroddin MohammadRezaei  | 
 Capital Market  | 
 Accounting School, Faculty of Finance, Kharazmi University, Tehran  | 
 
  | 
| 
 Mahnaz Mahmoudkhani  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mahnaz molanazari  | 
 financial accounting  | 
 Associate of Accounting Alzahra University  | 
 https://publons.com/researcher/2904138/mahnaz-molanazari/  | 
| 
 nasim mahmoudian  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Azadeh Maddahi  | 
 Auditing  | 
 Assistant Professor of Accounting  | 
 https://publons.com/researcher/3561718/azadeh-maddahi/  | 
| 
 javad moradi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohsen Moradi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad Moradi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad Marfou  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 shahnaz mashayekh  | 
 Accounting  | 
 Associate of Accounting Alzahra University  | 
 https://publons.com/researcher/3808568/shahnaz-mashayekh/  | 
| 
 Bita Mashayekhi  | 
 Accounting  | 
 Associate Professor of Accounting  | 
 https://publons.com/researcher/1841848/bita-mashayekhi/  | 
| 
 Mehdi Meshki Miavaghi  | 
 Capital Market  | 
 Associate Professor, Finance, Payame Noor University, Rasht, Iran  | 
 
  | 
| 
 parastoo mostafaee  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 zahra masoumi bilondi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mahmoud Moeinaddin  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Esfandiar Malekian  | 
 Accounting  | 
 Professor of Accounting  | 
 
  | 
| 
 alireza momtazian  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 vahid menaty  | 
 Auditing  | 
 Assistant professor of , Management and Accounting,Shahid Beheshti University  | 
 
  | 
| 
 Azam Mohtadi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Gholamhossein Mahdavi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Ali Reza Mehrazeen  | 
 Management Accounting  | 
 faculty member of Islamic Azad University  | 
 
  | 
| 
 Sasan Mehrani  | 
 Accounting  | 
 Associate Professor of Accounting Tehran University  | 
 
  | 
| 
 Mir Hosein Mousavi  | 
 Accounting  | 
 Associate Professor of Economic Alzahra University  | 
 
  | 
| 
 mahmoud mousavi shiri  | 
 Accounting  | 
 Assistant Professor of Accounting payame noor university  | 
 
  | 
| 
 Farhad Mirblouk  | 
 Management Accounting  | 
 Pars XBRL Chairman of the Board  | 
 
  | 
| 
 iraj mirhosseini  | 
 Capital Market  | 
 Assistant Professor of Accounting ferdowsi university  | 
 
  | 
| 
 Ahmad Nasseri  | 
 Accounting  | 
 University of Sistan and Baluchestan  | 
 
  | 
| 
 Amin Nazemi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mahdi Nazemi Ardakani  | 
 Capital Market  | 
 Accounting Dep.; Economics, Management & Accounting; Yazd Uni., Yazd, Iran.  | 
 
  | 
| 
 Farzaneh Nassir zadeh  | 
 Capital Market  | 
 associated  | 
 
  | 
| 
 Sepideh sadat Nasiry  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad Nazaripour  | 
 Management Accounting  | 
 Academic Member  | 
 
  | 
| 
 Mohammad Nazaripour  | 
 Accounting  | 
 
  | 
|
| 
 Mohammad Namazi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 Mohammad Norouzi  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 https://publons.com/researcher/2957023/mohammad-norouzi/ 
  | 
| 
 Aliakbar Nonahal Nahr  | 
 Auditing  | 
 islamic azad university, bostan abad branch, iran  | 
 
  | 
| 
 zahra nikbakht  | 
 Accounting  | 
 Scientific member of Payame Noor University  | 
 
  | 
| 
 mohammadreza nikbakht  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mehdi nikravesh  | 
 Capital Market  | 
 Allameh Tabataba'i University  | 
 
  | 
| 
 javad nik kar  | 
 Accounting  | 
 Assistant Prof of Accounting, Tehran East Branch, Islamic Azad University, Tehran, Iran.  | 
 
  | 
| 
 seyed abbas hashemi  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 mohammadreza vatanparast  | 
 Capital Market  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 seyed hesam vaghfi  | 
 Accounting  | 
 Department of Management,Economics and Accounting,Payame Noor University,Tehran,Iran  | 
 
  | 
| 
 hashem valipour  | 
 Accounting  | 
 Assistant Professor of Accounting  | 
 
  | 
| 
 azam Valizadeh Larijani  | 
 Capital Market  | 
 Assistant Professor of Accounting Alzahra University  | 
 
  | 
| 
 Mahmood Yahyazadehfar  | 
 Capital Market  | 
 faculty member  | 
 
  | 
| 
 Farzaneh Yusefi asl  | 
 Accounting  | 
 Assistant Professor of Accounting KHatam University  | 
 
  |