Author Index
A
  • Abasi, Zahra An overview of the accounting field [Volume 2, Issue 3, 2024, Pages 84-96]
  • Adibi, Maryam A review of articles identifying factors affecting accounting and auditing ethics [Volume 2, Issue 3, 2024, Pages 56-65]
  • Ahmadian Nawa, Zeinab A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2026, Pages 23-48]
  • Ahmadifar, Tohid Understanding the key concepts and branches of artificial intelligence: fundamentals, applications, and perspectives [Volume 2, Issue 5, 2025, Pages 53-77]
  • Ajlalzadeh, Hossein The role of internal control in independent audit quality [Volume 2, Issue 6, 2025, Pages 1-38]
  • Alidousti, Mojtaba Cost Management Accounting [Volume 2, Issue 6, 2025, Pages 119-140]
  • Alimadadi, Zahra An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran [Volume 2, Issue 8, 2025, Pages 148-163]
  • Alisabah, Mohamadreza The Role of Management Accounting in Improving Financial Performance and Decision-Making in the Tourism and Hospitality Industry: Emphasis on Operating Cost Management, Revenue Management, and Pricing [Volume 2, Issue 7, 2025, Pages 43-104]
  • Arbabi, Fatemeh Accounting for the Impact of Agriculture and Forestry on Environmental Quality [Volume 2, Issue 8, 2025, Pages 91-111]
B
  • Boutorabi, ّFarid Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems [Volume 2, Issue 9, 2026, Pages 71-90]
E
  • Ehsanifard, Amirhossein The emergence of accounting and its various disciplines [Volume 2, Issue 2, 2024, Pages 1-25]
  • Ehsanifard, Amirhossein Comparison of partnerships and joint-stock companies and their related characteristics [Volume 2, Issue 6, 2025, Pages 39-74]
  • Ejlalzadeh, hossen Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making [Volume 2, Issue 7, 2025, Pages 1-24]
  • Eshaghi, Romina The Impact of Accounting Information Transparency on Corporate Working Capital: Emphasizing the Moderating Role of Trade Credit [Volume 2, Issue 7, 2025, Pages 105-124]
F
  • Fakharavar, Shaghaegh An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2025, Pages 125-152]
  • Farahjoo, Matin An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight [Volume 2, Issue 9, 2026, Pages 113-130]
  • Farashiani, Faezeh Ethics and professional conduct in accounting and auditing [Volume 2, Issue 5, 2025, Pages 103-117]
G
  • Ghasemi, Mahsa An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2025, Pages 112-147]
H
  • Hafarpour enanllo, Homan An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2025, Pages 125-152]
  • Heydari, Alireza The interplay of sustainability, corporate green accounting and corporate financial performance [Volume 2, Issue 8, 2025, Pages 1-24]
J
  • Jafari, ghazaleh An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2025, Pages 112-147]
K
  • Kheybari, Roya Operational audit and management assistance [Volume 2, Issue 4, 2024, Pages 44-57]
  • Khosravi, Ali Internal control in auditing [Volume 2, Issue 3, 2024, Pages 47-55]
M
  • Malimar, Hussain Understanding the key concepts and branches of artificial intelligence: fundamentals, applications, and perspectives [Volume 2, Issue 5, 2025, Pages 53-77]
  • Mansorian, Reza The Impact of Accounting Information Transparency on Corporate Working Capital: Emphasizing the Moderating Role of Trade Credit [Volume 2, Issue 7, 2025, Pages 105-124]
  • Mehrabanpour, Mohammad Reza Factors, reasons and perspectives for interpreting corporate asset growth [Volume 2, Issue 2, 2024, Pages 109-130]
  • Mehrabanpour, Mohammad Reza Asset Growth: Rational and Irrational Investors' Reactions [Volume 2, Issue 3, 2024, Pages 97-112]
  • Mehrabanpour, Mohammad Reza Analytical study of the role of asset growth in disclosure, conservatism, and transparency of financial reporting in economic organizations [Volume 2, Issue 5, 2025, Pages 37-52]
  • Mehrabanpour, Mohammad Reza Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth [Volume 2, Issue 8, 2025, Pages 47-90]
  • Misolo, Laeya An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran [Volume 2, Issue 8, 2025, Pages 148-163]
  • Mohammadpour Kengagr, Zahra The impact of corporate financialization on the level of debt financing: From the dual perspective of risk-taking and earnings management. [Volume 2, Issue 8, 2025, Pages 25-46]
N
  • Nastaran, Saba Management Accounting: Capital Budgeting [Volume 2, Issue 6, 2025, Pages 141-160]
  • Nikkhah, Amireh Data science and data science specialist in accounting [Volume 2, Issue 1, 2023, Pages 15-27]
  • Nikkhah, Amireh Challenges and Opportunities of Digital Marketing in Cyberspace: An Analysis of Labor Market Developments and Customer Behavior [Volume 2, Issue 6, 2025, Pages 161-186]
  • Niknam, Sayedeh Sima Operational audit [Volume 2, Issue 4, 2024, Pages 31-43]
R
  • Rabiei, Haider Big data and the necessity of its application in accounting education [Volume 2, Issue 1, 2023, Pages 29-53]
  • Rabiei, Haider Applications of machine learning in finance and accounting [Volume 2, Issue 1, 2023, Pages 83-109]
  • Rabiei, Haider Editor's Note [Volume 2, Issue 2, 2024, Pages 1-1]
  • Rabiei, Haider Factors, reasons and perspectives for interpreting corporate asset growth [Volume 2, Issue 2, 2024, Pages 109-130]
  • Rabiei, Haider About the publication [Volume 2, Issue 2, 2024, Pages 132-150]
  • Rabiei, Haider Editor's Note [Volume 2, Issue 3, 2024, Pages 1-1]
  • Rabiei, Haider Risk and risk management in management accounting and control [Volume 2, Issue 3, 2024, Pages 66-83]
  • Rabiei, Haider Asset Growth: Rational and Irrational Investors' Reactions [Volume 2, Issue 3, 2024, Pages 97-112]
  • Rabiei, Haider Editor's note [Volume 2, Issue 4, 2024, Pages 1-1]
  • Rabiei, Haider Machine Learning Applications in Finance and Accounting [Volume 2, Issue 4, 2024, Pages 11-30]
  • Rabiei, Haider Artificial Intelligence in Auditing and Its Challenges [Volume 2, Issue 4, 2024, Pages 68-83]
  • Rabiei, Haider Editor's Note [Volume 2, Issue 5, 2025, Pages 1-1]
  • Rabiei, Haider The role of internal control in independent audit quality [Volume 2, Issue 5, 2025, Pages 1-36]
  • Rabiei, Haider Analytical study of the role of asset growth in disclosure, conservatism, and transparency of financial reporting in economic organizations [Volume 2, Issue 5, 2025, Pages 37-52]
  • Rabiei, Haider Editor's Note [Volume 2, Issue 6, 2025, Pages 1-1]
  • Rabiei, Haider The role of internal control in independent audit quality [Volume 2, Issue 6, 2025, Pages 1-38]
  • Rabiei, Haider The impact of taxes on management planning and strategic decisions in companies [Volume 2, Issue 6, 2025, Pages 89-118]
  • Rabiei, Haider Challenges and Opportunities of Digital Marketing in Cyberspace: An Analysis of Labor Market Developments and Customer Behavior [Volume 2, Issue 6, 2025, Pages 161-186]
  • Rabiei, Haider Editor’s Note [Volume 2, Issue 7, 2025, Pages 1-1]
  • Rabiei, Haider The Role of Management Accounting in Improving Financial Performance and Decision-Making in the Tourism and Hospitality Industry: Emphasis on Operating Cost Management, Revenue Management, and Pricing [Volume 2, Issue 7, 2025, Pages 43-104]
  • Rabiei, Haider Editor’s Note [Volume 2, Issue 8, 2025, Pages 1-1]
  • Rabiei, Haider Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth [Volume 2, Issue 8, 2025, Pages 47-90]
  • Rabiei, Haider An Analysis of the Distinctions Between Financial Accounting and Tax Accounting and Their Implications for Strategic Decision-Making and Legal Compliance in Organizations [Volume 2, Issue 9, 2026, Pages 1-22]
  • Rabiei, Haider A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2026, Pages 23-48]
  • Rabiei, Haider Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion [Volume 2, Issue 9, 2026, Pages 49-70]
  • Rabiei, Haider Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems [Volume 2, Issue 9, 2026, Pages 71-90]
  • Rabiei, Haider Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability [Volume 2, Issue 9, 2026, Pages 91-112]
  • Rabiei, Haider An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight [Volume 2, Issue 9, 2026, Pages 113-130]
  • Rabiei, Haider Editor’s Note [Volume 2, Issue 9, 2026, Pages 1-1]
  • Rabiei, Hanan A general look at the concept of trademark, its importance and how to value it [Volume 2, Issue 1, 2023, Pages 110-124]
  • Rabiei, Hanan Investigating the impact of various factors on audit quality in order to improve it [Volume 2, Issue 2, 2024, Pages 57-87]
  • Rabiei, Hanan The relationship between risk management and internal audit [Volume 2, Issue 3, 2024, Pages 25-37]
  • Resolzadeh, Fatemeh Sadat An overview of the types of companies and the concepts of equity [Volume 2, Issue 1, 2023, Pages 54-82]
  • Rezaerad, Mahsa Liability insurance in auditing [Volume 2, Issue 4, 2024, Pages 58-67]
  • Rodnishin, Kausar Challenges and Opportunities of Digital Marketing in Cyberspace: An Analysis of Labor Market Developments and Customer Behavior [Volume 2, Issue 6, 2025, Pages 161-186]
S
  • Safizadeh, Sayedeh Niusha Auditor's Responsibility for Fraud and Mistake [Volume 2, Issue 4, 2024, Pages 1-10]
  • Shabani, Reyhaneh A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2026, Pages 23-48]
  • Shrifi, Fatima Cost price and its role in management and decision-making of manufacturing companies [Volume 2, Issue 5, 2025, Pages 93-103]
  • Sohrabi, Maryam An overview of the concepts and theoretical framework of corporate governance [Volume 2, Issue 1, 2023, Pages 1-14]
  • Sohrabi, Maryam Increasing public sector accountability through system integrity, internal control system, and leadership practices: A review of studies [Volume 2, Issue 3, 2024, Pages 1-24]
  • Sohrabi, Maryam The role of internal control in independent audit quality [Volume 2, Issue 5, 2025, Pages 1-36]
  • Sohrabi, Maryam The role of internal control in independent audit quality [Volume 2, Issue 6, 2025, Pages 1-38]
  • Sohrabi, Maryam The impact of taxes on management planning and strategic decisions in companies [Volume 2, Issue 6, 2025, Pages 89-118]
  • Sohrabi, Maryam Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making [Volume 2, Issue 7, 2025, Pages 1-24]
  • Sohrabi, Maryam An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2025, Pages 112-147]
  • Sohrabi, Maryam Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion [Volume 2, Issue 9, 2026, Pages 49-70]
  • Soltani, Alireza An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight [Volume 2, Issue 9, 2026, Pages 113-130]
V
  • Vesal, Mina Goodwill in Consolidated Financial Statements [Volume 2, Issue 7, 2025, Pages 153-169]
Y
  • Yarali, Faezeh An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2025, Pages 112-147]
Z
  • Zamani, Fatemeh Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion [Volume 2, Issue 9, 2026, Pages 49-70]