ABCApplication of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS)
In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
ABCExplaining of Costing new Model Based on Neuro- Fuzzy Time
Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
Ability and personality traitsPresentation the Pattern and prioritizing of the Role of the Auditor's Ability and Personality Traits to Resolve the Conflict through Negotiations between the Auditor and the Client [Volume 16, Issue 61, 2027, Pages 209-231]
Ability to compare financial statementsThe Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
Abnormal Audit FeesThe effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
Abnormal Changes in Cash BalancesInvestigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
Abnormal Net Operating AssetsIdentifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Abnormal Operating Cash FlowsThe Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Abnormal Optional CostsThe Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Abnormal Production CostsThe Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Abnormal Stock ReturnThe Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
Academic Ranking SystemsDetermining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
AC chair accounting expertiseInfluence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
AC chair experienceInfluence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
AC chair independenceInfluence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
Accounitng TheoryModernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
AccountabilityEstablishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
AccountabilityThe Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
AccountabilityAnthony Giddens structuration theory and its role in determining the organizational accountability model in the accounting system [Volume 8, Issue 30, 2019, Pages 41-58]
AccountabilityThe Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
Accountability CultureProvide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
Accountability mechanismsModeling the management of organizational inertia in the implementation of strategic management accounting with the focus on accountability mechanisms and the mediation of corporate culture [Volume 16, Issue 61, 2027, Pages 353-372]
Accountability of managersThe effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
AccountantsIdentify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
AccountantsExplaining the Job Involvement pattern of accountants using the gamification method [Volume 14, Issue 56, 2025, Pages 323-342]
AccountantsPrioritizing the components of organizational mistrust in the formation of Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 15, Issue 57, 2026, Pages 177-194]
Accounting and AuditingProviding a Model for Identifying and Recruitment of Talents in Accounting and Auditing in Iran with a Talent Management Approach [Volume 11, Issue 44, 2022, Pages 75-94]
Accounting and AuditingA Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
Accounting and Corporate Governance IndicatorsAnalysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method) [Volume 9, Issue 33, 2020, Pages 74-90]
Accounting and Finance FacultiesIdentifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties
(GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
Accounting and Finance TopicsThe Historiography of Mathematics for Finance and Accounting [Volume 12, Issue 45, 2023, Pages 121-134]
Accounting ComparabilityThe effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
Accounting DataInvestigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
Accounting departmentDeveloping process ability and information system maturity Model In accounting department [Volume 8, Issue 29, 2019, Pages 91-118]
Accounting EducationEvaluating the effectiveness of accounting education in universities and factors that affect it: Based on Balanced Scorecard [Volume 6, Issue 21, 2017, Pages 121-142]
Accounting EducationModeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
Accounting EducationPresentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
Accounting Ethical IssuesA Model for the Accounting Ethical Issues [Volume 13, Issue 50, 2024, Pages 105-120]
Accounting ethics educationThe Impact of Developing Ethical Behavior on Improving Professional Accountants' Behavior [Volume 8, Issue 29, 2019, Pages 187-202]
Accounting EvolutionIdentifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization [Volume 12, Issue 46, 2023, Pages 391-410]
Accounting flexibilityIdentifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Accounting fraudThe Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
Accounting GrowthModeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
Accounting information ambiguityEmpirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity High rates [Volume 11, Issue 41, 2022, Pages 357-372]
Accounting information comparabilityAccounting information comparability and stock price crash risk: The moderator role of audit quality (Evidence from peers’ firms) [Volume 9, Issue 36, 2020, Pages 179-196]
Accounting Information QualityEconomic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
Accounting Information QualityInvestigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality [Volume 6, Issue 21, 2017, Pages 169-174]
Accounting Information QualityGovernance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
Accounting Information QualityThe effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
Accounting Information QualityAssessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
Accounting Information QualityTesting the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms [Volume 15, Issue 59, 2026, Pages 207-217]
Accounting Information SystemMeta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
Accounting Information SystemOptimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
Accounting Information SystemDeveloping a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
Accounting Information SystemDevelopment of Strategic Management Accounting by Using Accounting Information Systems in the Face of Environmental Drivers [Volume 14, Issue 55, 2025, Pages 193-207]
Accounting Information System CharacteristicsProviding a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization and Uncertainty [Volume 10, Issue 37, 2021, Pages 97-111]
Accounting Information System CharacteristicsProvide a model of management accounting system based on the dynamic capabilities of the accounting information system [Volume 13, Issue 50, 2024, Pages 1-13]
Accounting information systemsIdentifying The Effective Factors Of Accounting Information Systems On Tendency To Earnings Management In Financial Crisis Conditions [Volume 15, Issue 57, 2026, Pages 161-176]
Accounting knowledgeInvestigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors [Volume 12, Issue 46, 2023, Pages 181-200]
Accounting ManagementTime-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
Accounting ModelInvestigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
Accounting ModelProviding a model of court accounting techniques to predict and reduce technological risk and legal risk in Iran's public sector [Volume 14, Issue 54, 2025, Pages 263-273]
Accounting ModelProviding a model of court accounting techniques to predict and reduce reporting risk and fraud risk in Iran's public sector [Volume 14, Issue 55, 2025, Pages 249-263]
Accounting ParadigmsAccounting Sociology, viewpoints and Challenges:
From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
Accounting professionA Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
Accounting profession: IranModeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
Accounting ProfitEvaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
Accounting ResearchModeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
Accounting ResearchEvaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
Accounting softwareEvaluation and ranking of effective factors in the deployment of accounting software [Volume 14, Issue 54, 2025, Pages 149-163]
Accounting Standards ManagementThe impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation [Volume 11, Issue 42, 2022, Pages 107-120]
Accounting SystemManagement Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
Accounting SystemLittleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
Accounting SystemsExplaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
Accounting TheoryThe Influence of Financial Accounting Theory on the FASB Conceptual Framework [Volume 14, Issue 53, 2025, Pages 37-53]
Accounting VariablesDetecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
Accredited ServicesPresentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
AccrualImpact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
Accrual Account Based Management (AEM)Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM) [Volume 11, Issue 43, 2022, Pages 97-111]
Accrual AccountingLinear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
Accrual-Based Earnings ManagementRelationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
Accrual earnings managementInvestigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Accrual itemsInvestigating the effects of audit committee characteristics' on the quality of financial statements in tehran stock exchange [Volume 11, Issue 43, 2022, Pages 323-335]
Accrual qualityInvestigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
Accruals Components of EarningsInvestigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
Accruals riskThe Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
Accrual sustainabilityInvestigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
Accruals variabilityStudy the Effect of Accrual Variability and its Fundamental and Discretionary Components on Idiosyncratic and Systematic Return Volatility [Volume 4, تابستان 1394, 2015, Pages 145-158]
Accrued Earning ManagementThe Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
Accrued Profit ManagementModeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
Accumulated depreciationThe Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
Accuracy of Earnings ForecastingMeta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
ActionPrioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting [Volume 8, Issue 31, 2019, Pages 185-202]
Active Institutional OwnersOn the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
Activists Network Theory (ANT)Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
Activity-based budgetingThe investigation of planning and implementing feasibility of performance budgeting in the Iranian universities
(Case study: The University of Tehran) [Volume 3, بهار 1393, 2014, Pages 13-32]
Activity Based CostExplain the concept of customer confusion by using phenomenology in choosing brand (banks) by considering the variables such as brand equity and activity-based costing [Volume 9, Issue 36, 2020, Pages 53-65]
Activity-based costingThe investigation of planning and implementing feasibility of performance budgeting in the Iranian universities
(Case study: The University of Tehran) [Volume 3, بهار 1393, 2014, Pages 13-32]
Activity-based costingTime-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
Activity-based costingPerformance Based Costing in Higher Education
(Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
Activity-based costingInvestigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system [Volume 15, Issue 60, 2026, Pages 279-294]
Activity Based CostingSimplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
Activity Based CostingImplementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
Activity-based costing (ABC)Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
Activity-based costing (ABC)The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
Activity Based Costing (ABC)Application of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
Actor-Network TheoryOptimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
Actors Network Theory (ANT)Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
Acute inflationary economyInvestigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies [Volume 14, Issue 53, 2025, Pages 221-234]
AdhesionCost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
Adjusted return on investmentExplaining the role of evaluating pattern of corporate governance rating system on adjusted return on investment: Evidence from the Tehran Stock Exchange [Volume 12, Issue 47, 2023, Pages 13-26]
Administrative HealthInvestigating the relations between the components of Internal Control System Organization to Reduce Financial Violations and Improve Administrative Health [Volume 14, Issue 55, 2025, Pages 17-32]
Adoption of International Financial Reporting StandardsThe Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
Adoption of Management Accounting InnovationsIndicators for Adopting Management Accounting Innovations in times of Economic crisis using the exploratory factor analysis approach [Volume 12, Issue 47, 2023, Pages 145-160]
Advanced manufacturing technology (AMT)The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
Advantages of Blockchain TechnologyInvestigating the feasibility of blockchain technology in the field of accounting and financial reporting [Volume 14, Issue 54, 2025, Pages 133-148]
AdvertisingEthical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
AgenciesExplaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
Agency costAgency cost and value of accounting information in the competitive market [Volume 7, Issue 28, 2018, Pages 65-74]
Agency costInvestigate the Relationship Between Quasi Governmental Companies with Agency Cost, Financial ReportingQuality and Fiscal and governance policy Firms:The test Theory of Political Economy [Volume 14, Issue 56, 2025, Pages 361-381]
Agency theoryInstitutional relationship between Management Accounting and Corporate Governance: A New Institutional Method to Interpret of Agency Problem [Volume 1, بهار 1391, 2012, Pages 1-18]
Agency theoryAccreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory [Volume 8, Issue 31, 2019, Pages 69-84]
Agency theoryThe Financial Reporting Quality, Managing the Tone of Annual Reports and Abnormal Audit Fee [Volume 11, Issue 44, 2022, Pages 159-175]
Agency theoryPresenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
Agency theoryInvestigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
Aggressive and Conservative Risk AppetiteThe Effects of Aggressive and Conservative Risk Appetite on Financial Reporting Behavior Considering the Moderating Effect of Honesty- Humility [Volume 14, Issue 55, 2025, Pages 45-60]
Aggressive tax behaviorThe relationship between corporate tax behavior and the disclosure of mandatory environmental information [Volume 12, Issue 48, 2023, Pages 17-28]
AgilityAgile Management of New Product Development Cycle with World Class Production Approach (Case Study: Iran Khodro Company) [Volume 9, Issue 36, 2020, Pages 197-213]
AHP modelIdentifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
Algorithm C5.0Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
Altman ModelInvestigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Analytical hierarchy processInvestigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
Analytical hierarchy processExplaining the audit components of identifying money laundering in banks with the Delphi method and ranking them with the Analytical Hierarchy Process [Volume 15, Issue 59, 2026, Pages 187-205]
Analyzers StrategyCEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
Announcement InformativenessThe Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
Annual Financial ReportingThe Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
ANP MethodExplanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
ANP Network Analysis ProcessTransparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
ANP TechniqueThe Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
Application StatusManagement Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
Approach absolute realityProvide a model based on contingency theory;
New analytical from factors affecting on the determination
cost and financial control of products [Volume 9, Issue 34, 2020, Pages 17-34]
Approach Delphi FuzzyUnderstanding Information Salience Phenomenon: Identifying and Prioritizing its Consequences in the Stock Exchange Market [Volume 12, Issue 45, 2023, Pages 71-83]
Article templateTemplate for Archival Accounting Research [Volume 7, Issue 26, 2018, Pages 189-208]
Artificial IntelligenceAnalysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method) [Volume 9, Issue 33, 2020, Pages 74-90]
Artificial IntelligencePredicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
Artificial IntelligencePresenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
Artificial IntelligenceProviding a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process [Volume 15, Issue 60, 2026, Pages 175-190]
Artificial IntelligenceInvestigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system [Volume 15, Issue 60, 2026, Pages 279-294]
Artificial Intelligence AlgorithmThe role of performance metrics in explaining investment efficiency With emphasis on the method of artificial intelligence [Volume 13, Issue 51, 2024, Pages 151-168]
Artificial Neural NetworkSocial Identity of Audit Committee Members, Restatements of Financial Statements and Internal Control Weaknesses [Volume 10, Issue 40, 2021, Pages 293-308]
Artificial Neural NetworkFormulation of Financial Statement Fraud Detection Model Using Artificial Neural Network and Support Vector Machine Approaches in Companies Listed in Tehran Bahador Stock Exchange [Volume 11, Issue 41, 2022, Pages 285-314]
Asset and Liability ManagementThe Role of Asset Liability Management (ALM) in the Insurance Industry in Improving the Economic Consequences of Accounting Information Quality [Volume 9, Issue 33, 2020, Pages 223-238]
Asset ManagementThe role of asset management in the insurance industry in improving the economic consequences of the quality of accounting information and the quality of financial reporting [Volume 13, Issue 52, 2024, Pages 1-13]
Asset ManagementIdentifying Factors Affecting Asset Management through the Internet of Things [Volume 15, Issue 59, 2026, Pages 43-61]
Asset PricingPresenting a sustainability model for asset value based on political and economic stability [Volume 11, Issue 42, 2022, Pages 303-314]
Asset Return RateAdherence to quality management standards and profitability indicators based on quality management theory (Empirical evidence: Tehran Stock Exchange) [Volume 13, Issue 49, 2024, Pages 17-30]
Assumption base planning (ABP)Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
Asymmetric Cost BehaviorProduct Market Competition, Asymmetric Cost Behavior, Managerial Expectation about Future Sales: Analysis of the whole Business Environment of Iran. [Volume 7, Issue 26, 2018, Pages 31-42]
Asymmetric Cost BehaviorExplanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
Asymmetric Cost BehaviorAsymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
Asymmetric Cost BehaviorCost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
AttitudeInvestigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2017, Pages 135-144]
AttitudeInvestigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
Attitude to Citizenship RightsDetermining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
Attitude ValuesMotivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
AuditProfessional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
AuditExperimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
AuditIdentify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
AuditThe relationship between knowledge level and company size with the relationship between auditor engagement and audit quality [Volume 12, Issue 46, 2023, Pages 105-140]
AuditEvaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
AuditIdentify and prioritize the determinants of preventive supervision in public section audit using structural equations and hierarchical analysis process [Volume 13, Issue 52, 2024, Pages 293-312]
AuditPrioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
AuditPresenting critical thinking model of auditors with grounded theory [Volume 15, Issue 58, 2026, Pages 165-178]
AuditThe Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
Audit AdjustmentAuditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
Audit ChangeThe Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
Audit ClausesThe Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
Audit CommitteeInternal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
Audit CommitteeEffect of Managerial Overconfidence on Audit fee
with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
Audit CommitteeThe relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
Audit CommitteeThe Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
Audit CommitteeReview the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
Audit CommitteeThe Effect of CEO Tacit Knowledge on Earnings Management through Accruals:
With emphasis on Monitoring Approach of Audit Committee [Volume 9, Issue 33, 2020, Pages 106-119]
Audit CommitteeInvestigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
Audit CommitteeSocial Identity of Audit Committee Members, Restatements of Financial Statements and Internal Control Weaknesses [Volume 10, Issue 40, 2021, Pages 293-308]
Audit CommitteeA MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION
IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
Audit CommitteeThe role of audit committee on the relationships between management myopia and ability and audit report [Volume 11, Issue 44, 2022, Pages 15-25]
Audit CommitteeExplaining the relationship between audit quality and operational efficiency of the company by considering the criteria of the auditor's expertise in the industry and the audit fee [Volume 12, Issue 45, 2023, Pages 105-119]
Audit CommitteeInvestigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
Audit CommitteeInvestigating the Effectiveness of Audit Committee on Brand Value
A case study of the food and automobile industry [Volume 12, Issue 47, 2023, Pages 375-390]
Audit CommitteeRestatementsincreasing qualityand the role of the audit committee and information asymmetry [Volume 13, Issue 51, 2024, Pages 185-199]
Audit CommitteeInfluence of audit committee effectiveness on financial reporting complexity [Volume 14, Issue 54, 2025, Pages 165-186]
Audit CommitteeExplaining the components and model of effective internal control from the perspective of senior management and the audit committee with the approach of structural equations [Volume 14, Issue 55, 2025, Pages 83-98]
Audit CommitteeFraud in Financial Statements and the Moderating Role of the Audit Committee: The Fuzzy Hierarchy Analysis (FAHP) Approach and the Hexagon Model. [Volume 15, Issue 60, 2026, Pages 71-87]
Audit committee activitiesInvestigating of the relationship between the audit committee activities and the quality of the internal control system in the firms acceptedin Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 71-82]
Audit committee efficiencyThe impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
Audit Committee PerformanceInvestigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
Audit Committee PerformanceProvide an integrated model of the challenges and barriers to the effectiveness of audit committees using the Grand Theory approach [Volume 11, Issue 41, 2022, Pages 95-110]
Audit Committee Performance EvaluationA MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION
IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
Audit committeesInvestigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors [Volume 12, Issue 46, 2023, Pages 181-200]
Audit dimensionsMeasuring and ranking the dimensions of social responsibility auditing using multi-indicator decision-making techniques [Volume 13, Issue 51, 2024, Pages 73-93]
Auditee business riskEfficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
Audit ErrorThe Effect of Auditor Confirmation Bias on Audit Error with Emphasis on the Moderating Role of Client and Auditor Characteristics [Volume 13, Issue 52, 2024, Pages 101-120]
Audit FeeThe Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
Audit FeeIdentifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
Audit FeeType of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
Audit FeesComparative study of changes of audit services fees and auditor opinion on the private sector and non-private sector [Volume 3, زمستان 1393, 2014, Pages 75-86]
Audit FeesAudit Services Pricing of the initial audit engagement
in Public and Private Sectors [Volume 5, Issue 17, 2016, Pages 45-53]
Audit FeesThe Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists [Volume 5, Issue 17, 2016, Pages 135-145]
Audit FeesEffect of Managerial Overconfidence on Audit fee
with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
Audit FeesThe effect of tax aggressiveness and board of director
composition on audit fees [Volume 5, Issue 20, 2016, Pages 13-26]
Audit FeesThe Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
Audit FeesAudit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
Audit FeesThe Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees [Volume 8, Issue 29, 2019, Pages 71-90]
Audit FeesInteractive Effect of Management Ability and Financial Distress on Audit Fees (Empirical Evidence: Tehran Stock Exchange) [Volume 10, Issue 39, 2021, Pages 29-42]
Audit FeesObstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
Audit FeesThe effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
Audit FeesExplaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
Audit Fees and Private SectorAudit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
Audit Fee StickinessAuditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
Audit fee SticknessInvestigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2017, Pages 95-112]
Audit FirmsAffect of nin-audit services of audit firms on types of audit reports [Volume 1, تابستان 1391, 2012, Pages 1-14]
Audit FirmsA study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2017, Pages 177-190]
Audit FirmsAn Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
Audit informationExplaining the role of management in audit information and the process of developing a strategy based on the actors' network structure [Volume 10, Issue 40, 2021, Pages 355-369]
AuditingEconomic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
AuditingInvestigation of Women's Professionalism in Auditing [Volume 4, زمستان 1394, 2015, Pages 131-142]
AuditingThe Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
AuditingIdentification and prioritization of fraud methods in financial statements from the perspective of auditors [Volume 9, Issue 33, 2020, Pages 1-8]
AuditingIdentifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
AuditingEthical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
AuditingProviding the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
AuditingThe Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
AuditingPresenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
AuditingExplaining the audit components of identifying money laundering in banks with the Delphi method and ranking them with the Analytical Hierarchy Process [Volume 15, Issue 59, 2026, Pages 187-205]
AuditingProviding a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process [Volume 15, Issue 60, 2026, Pages 175-190]
AuditingAnalyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
Auditing and Corporate governanceMeta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
Auditing Fair Value Accounting EstimatesIdentifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
Auditing FeesThe effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
Auditing FirmsInvestigation the dimensions of optimal supervision over auditors in the Iranian capital market [Volume 11, Issue 41, 2022, Pages 201-216]
Auditing FirmsThe pattern of impact of organizational culture on the Role of Auditors in the Fight Corruption [Volume 11, Issue 42, 2022, Pages 331-355]
Auditing FirmsDesigning a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing [Volume 12, Issue 46, 2023, Pages 579-594]
Auditing FutureInvestigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
Auditing InstituteProviding a pricing model for Reassurance services of independent auditing using a mixed qualitative method, Fuzzy Delphi and Interpretive-Structural (ISM) [Volume 13, Issue 49, 2024, Pages 169-194]
Auditing InstitutionsPrioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
Auditing ModelDesigning a post-customs-clearance auditing model based on the risk management regarding facilitation and development of foreign trade [Volume 9, Issue 36, 2020, Pages 67-76]
Auditing OrganizationThe investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
Auditing OrganizationThe Effect of Income Smoothing on Taxable Income that Determined by Iranian Association of Certified Public Accountants and Auditing Organization [Volume 3, تابستان 1393, 2014, Pages 47-54]
Auditing qualityThe investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
Auditing qualityThe effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
Auditing RiskThe Effect of Auditor Confirmation Bias on Audit Error with Emphasis on the Moderating Role of Client and Auditor Characteristics [Volume 13, Issue 52, 2024, Pages 101-120]
Auditing standardsThe Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
Auditing TasksTest of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
Auditing Team NormsInvestigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
Audit institutionsReview the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
Audit institutionsAudit quality measurement model using factor analysis technique, structural equations and decision trees C5.0-C & R [Volume 12, Issue 48, 2023, Pages 73-90]
Audit institutionsIdentifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Audit institutionsThe model of human resources management in auditing institutions with the approach of foundational data theory [(Articles in Press)]
Audit institutionsA model to identify the personality and moral characteristics of the country's independent auditors [Volume 14, Issue 56, 2025, Pages 383-394]
Audit IssuesThe Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
Audit JudgmentDetermining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
Audit ManagementThe Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
Audit MarketProduct Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
Audit MarketObstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
Audit Market and Client sizeAudit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
Audit MarketingProvide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
Audit OpinionAudit Firms Ranking and Audit Opinions: Evidence from Iran [Volume 5, Issue 17, 2016, Pages 65-77]
Audit OpinionThe Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
Audit OpinionPresenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
AuditOpinionManagement Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
Audit opinion based on mental statesIdentifying the antecedents and psychological effects on the audit opinion using foundational data theory [Volume 16, Issue 63, 2027, Pages 1-16]
Audit Opinion ImprovementThe Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
AuditorAuditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
AuditorThe relation between leadership style and job satisfaction of the
Auditors employed in audit firms [Volume 5, Issue 20, 2016, Pages 103-116]
AuditorMeta-analysis of auditor characteristics and profit quality (Considering profit quality indicators) [Volume 13, Issue 50, 2024, Pages 87-103]
AuditorInvestigating the effect of work pressure and auditor characteristics on the increase of auditor stress in the period of overwork compared to underwork [Volume 13, Issue 52, 2024, Pages 459-468]
AuditorThe relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
Auditor's behavioral resilienceAn Analysis of Relation between Auditor's behavioral Resilience and Audit Quality within the Role Stress Paradigm [Volume 8, Issue 31, 2019, Pages 231-244]
Auditor and employer relationshipIdentifying and ranking the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-Fuzzy process. [Volume 14, Issue 53, 2025, Pages 1-18]
Auditor BehaviorIdentify the components of auditor behavior based on social capital by qualitative hybrid method, fuzzy delphi and ISM [Volume 10, Issue 38, 2021, Pages 145-158]
Auditor Decision MakingIdentification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
Audit organizationTest of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
Auditor IndependenceSocial Trust and Auditors’ Attitudes towards Independence [Volume 5, Issue 19, 2016, Pages 17-26]
Auditor judgmentIdentify and Ranking of Factors affecting on detecting the financial statement frauds using the Analytical Hierarchy Process (AHP) [Volume 9, Issue 35, 2020, Pages 1-20]
Auditor Market FocusFactors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
Auditor ObjectivityInvestigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
Auditor ObjectivityThe effect of moral intelligence and its intensity on moral decision-making, emphasizing the role of the auditor's objectivity [Volume 14, Issue 56, 2025, Pages 167-181]
Auditor OpinionRelationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
Auditor OpinionAudit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
Auditor OpinionThe Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees [Volume 8, Issue 29, 2019, Pages 71-90]
Auditor Opinion ShoppingThe impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
Auditor QualityThe Impact of Auditor quality on the earning management for IPO Firm [Volume 2, پاییز 1392, 2013, Pages 103-114]
Auditor QualityThe effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
Auditor QualityThe Impact of Moderating Role of the Independent Auditor's Characteristics on the relationship between Internal Control Weakness and the Accruals' Quality of the Companies Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2022, Pages 81-93]
AuditorsInvestigation problem of Divan Mohasebat for Government auditing on auditors and financial managers vewies [Volume 1, پاییز 1391, 2012, Pages 117-128]
AuditorsThe Impact of Auditors' Cognitive Style on Fraud Risk Assessment:
(A Test of Kolb's Experiential Learning Theory) [Volume 9, Issue 34, 2020, Pages 253-275]
AuditorsDesigning and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
AuditorsDesigning a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing [Volume 12, Issue 46, 2023, Pages 579-594]
AuditorsExplaining and presenting the conceptual framework of auditors' professional doubt, human values and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
AuditorsExplaining the function of impact management in the role of auditors from the perspective of Goffman's dramatic theory and presenting the proposed model [Volume 14, Issue 56, 2025, Pages 147-166]
AuditorsPresenting a model of the effect of emotional intelligence on audi-tors' willingness to disclose fraud by considering the mediating role of demographic variables [(Articles in Press)]
Auditor's ChoiceThe Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
Auditors' Critical ThinkingPresenting critical thinking model of auditors with grounded theory [Volume 15, Issue 58, 2026, Pages 165-178]
Auditor SelectionBoard reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange) [Volume 8, Issue 29, 2019, Pages 175-186]
Auditor SelectionProduct Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
Auditor SelectionManager's Efficiency to Create Operating Cash Flows and Independent Auditor Selection: A Test of Upper Echelons Theory [Volume 14, Issue 55, 2025, Pages 33-44]
Auditor's Emotional IntelligenceProvide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
Auditors' Ethical ValuesThe effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
Auditor's IndependenceGuanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
Auditors IndependenceAn Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
Auditor SizeThe Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
Auditor SizeThe Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2023, Pages 389-410]
Auditors’ JudgmentThe Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
Auditor's objectivityThe Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
Auditors' Opinion Type PredictionThe Usefulness of Relief Feature Selection Method in
Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
Auditors' perceptionA Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
Auditor's professional ethicsPresenting the optimal model of professional audit supervision in the public accountants community of Iran [Volume 15, Issue 57, 2026, Pages 57-72]
Auditors' professional ethics behaviorIdentify the dimensions of auditors' professional ethics behavior with emphasis on ethical climate through a qualitative content analysis approach [Volume 11, Issue 43, 2022, Pages 365-378]
Auditor's professional judgmentImpact of Political ideology and professional commitment on professional judgment of auditors [Volume 10, Issue 39, 2021, Pages 57-67]
Auditor's professional judgmentThe Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment [Volume 13, Issue 52, 2024, Pages 313-332]
Auditors' Professional Judgment IndicatorsIdentifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
Auditor's responsibilityExplanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
Auditor StyleAuditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
Auditor StyleThe effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
Auditor SwitcheThe effect of the Audit Quality and Auditor Switches on capital market [Volume 2, تابستان 1392, 2013, Pages 65-76]
Auditor SwitchingPolitical Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
Auditor TenureThe Study of Auditor Tenure on Earnings Quality Attributes in the firms listed in the Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 91-106]
Auditor TenureEarnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise [Volume 2, پاییز 1392, 2013, Pages 91-102]
Auditor TenureAuditor Tenure and the Ability to Meet Earnings and grows Office [Volume 2, زمستان 1392, 2013, Pages 111-128]
Auditor TenureManagement Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
Auditor TenureAuditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
Auditor Time PressureInvestigating the effect of auditor time pressure on audit quality and profit quality with emphasis on the moderating role of auditors' work stress [Volume 11, Issue 43, 2022, Pages 67-80]
Audit PricingAudit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
Audit PricingExplaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
Audit production efficiencyEfficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
Audit ProfessionThe Study of Norm of Reciprocity in the Auditing Profession:
Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
Audit ProfessionThe Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
Audit ProfessionThe effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
Audit ProfessionJob stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
Audit qualityThe investigation of effect of industry specialist auditor on cost of equity capital and interest rate on debt capital in firms listed in Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 35-46]
Audit qualityThe effect of the Audit Quality and Auditor Switches on capital market [Volume 2, تابستان 1392, 2013, Pages 65-76]
Audit qualityInvestigating the Effect of Audit Quality on Sustainability of Earnings
(Case study: a Comparison between Financially-Distressed Companies and the Rest of Companies in Tehran Stock Exchange) [Volume 5, Issue 20, 2016, Pages 47-60]
Audit qualityThe relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
Audit qualityThe Impact of Audit Quality on Earnings Management:
An Experimental Study with Evidence from IPO [Volume 6, Issue 23, 2017, Pages 117-130]
Audit qualityThe Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of
Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 41-56]
Audit qualityThe Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
Audit qualityAn Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
Audit qualityTest of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
Audit qualityThe Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees [Volume 8, Issue 29, 2019, Pages 71-90]
Audit qualityBoard reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange) [Volume 8, Issue 29, 2019, Pages 175-186]
Audit qualityThe role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory [Volume 8, Issue 29, 2019, Pages 215-228]
Audit qualityThe Impact of Job Flu on Audit Quality (Case study: Auditors with a low and high religious orientation) [Volume 8, Issue 30, 2019, Pages 73-94]
Audit qualityThe Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior [Volume 8, Issue 30, 2019, Pages 237-264]
Audit qualityPresentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
Audit qualityAn Analysis of Relation between Auditor's behavioral Resilience and Audit Quality within the Role Stress Paradigm [Volume 8, Issue 31, 2019, Pages 231-244]
Audit qualityReview the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
Audit qualityApplication of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
Audit qualityAn empirical of the importance of voluntary disclosure of non-financial information on audit quality [Volume 9, Issue 35, 2020, Pages 289-298]
Audit qualityAccounting information comparability and stock price crash risk: The moderator role of audit quality (Evidence from peers’ firms) [Volume 9, Issue 36, 2020, Pages 179-196]
Audit qualityThe Impact of the Public Accounting Firm Size on Quality of Audit Reports issued by Iranian Association of Certified Public Accountants (IACPA) Member Firms [Volume 10, Issue 37, 2021, Pages 11-24]
Audit qualityVoluntary Disclosure of Non-financial Information, Audit Quality and Their Effects; With Emphasis on Matching Signaling Theory and Legitimacy Theory [Volume 10, Issue 38, 2021, Pages 67-86]
Audit qualityThe effect of audit evidence on the auditor's report [Volume 10, Issue 38, 2021, Pages 159-166]
Audit qualityProvide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
Audit qualityThe Joint Effects of Social Identity and Institutional Pressures on Audit
Quality [Volume 10, Issue 38, 2021, Pages 361-379]
Audit qualityThe interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
Audit qualityThe effects of accounting earnings differences with taxable incomes on audit quality with Emphasis on the Role of earnings quality [Volume 11, Issue 41, 2022, Pages 19-32]
Audit qualityThe impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation [Volume 11, Issue 42, 2022, Pages 107-120]
Audit qualityInvestigating the effect of auditor time pressure on audit quality and profit quality with emphasis on the moderating role of auditors' work stress [Volume 11, Issue 43, 2022, Pages 67-80]
Audit qualityDesigning a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
Audit qualityBusiness Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
Audit qualityIdentifying and ranking the dimensions and components affecting the quality of auditing based on spirituality and moral atmosphere in the workplace by Delphi and Shannon entropy technique . [Volume 11, Issue 44, 2022, Pages 213-230]
Audit qualityExplaining the relationship between audit quality and operational efficiency of the company by considering the criteria of the auditor's expertise in the industry and the audit fee [Volume 12, Issue 45, 2023, Pages 105-119]
Audit qualityAttitude to Stress Paradigm in Audit Quality Subject;
By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Audit qualityExplain the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality with structural equation modeling approach [Volume 12, Issue 46, 2023, Pages 77-90]
Audit qualityThe relationship between knowledge level and company size with the relationship between auditor engagement and audit quality [Volume 12, Issue 46, 2023, Pages 105-140]
Audit qualityThe role of internal audit quality in the fight against corruption
With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
Audit qualityThe role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
Audit qualityProvide a model of factors affecting audit quality Using Delphi method and triangular fuzzy technique center of gravity [Volume 12, Issue 47, 2023, Pages 93-110]
Audit qualityInvestigating the Moderating Effect of Client Diversity on the Relationship Between Institutional Pressures and Audit Quality with Respect to the Identity of Auditors [Volume 12, Issue 47, 2023, Pages 111-128]
Audit qualityEvaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
Audit qualityAuditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
Audit qualityObstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
Audit qualityMeasuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
Audit qualityExtracting the cause and effect relationship of variables affecting the quality of financial reporting using DEMATEL's approach [Volume 14, Issue 54, 2025, Pages 37-55]
Audit qualityIdentification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Audit qualityبررسی تاثیر ابعاد استرس شغلی و فشار بودجه زمانی بر کیفیت حسابرسی با تاکید بر نقش واسطه ای فرسودگی شغلی [Volume 14, Issue 56, 2025, Pages 17-32]
Audit qualityImpact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
Audit qualityThe Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
Audit qualityAnalyzing the role of remote auditing on audit quality, audit efficiency and auditors' job satisfaction: the moderating role of dispositional factors [Volume 16, Issue 62, 2027, Pages 1-17]
Audit qualityThe relationship between internal and external dimensions of audit quality and the quality of public sector financial reporting in crisis conditions [Volume 16, Issue 62, 2027, Pages 51-66]
Audit qualityPresenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2027, Pages 1-16]
Audit Quality and Financial Reporting QualityThe Relationship between Audit Quality and Earnings Management in Companies Accepted
Tehran Stock Exchange [Volume 10, Issue 40, 2021, Pages 379-390]
Audit ReportIdentification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
Audit ReportThe Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
Audit ReportPresenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2027, Pages 1-16]
Audit Report DelayThe effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
Audit Report DelaysExplaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
Audit report lagPresenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
Audit Report QualityThe Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
Audit Report QualityIdentifying and ranking the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-Fuzzy process. [Volume 14, Issue 53, 2025, Pages 1-18]
Audit Report QualityAnalysis of the relationship between time budget pressure, the quality of independent audit report and the type of auditor's opinion in the Iranian capital market [Volume 16, Issue 62, 2027, Pages 375-394]
Audit Reports LagProviding Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
Audit riskPresenting the Pattern of Impact of the weakness of internal controls on Audit Risk with Emphasis on the Moderating Role of Personality Types [Volume 10, Issue 38, 2021, Pages 427-438]
Audit riskStructural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
Audit riskThe audit risk assessment test is influenced by the concepts of corporate social responsibility [Volume 11, Issue 43, 2022, Pages 309-321]
Audit Risk and Financial Reporting RiskThe Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
Audit Risk FactorsEvaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
Audit SeasonalityAudit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
Audit SilenceA model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
Audit sizeThe effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
Audit sizeProviding Measurement Models and Lifecycle and
Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
Audit TeamA model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
Audit UnitThe role of the audit unit in money laundering risk [Volume 10, Issue 40, 2021, Pages 167-177]
Australia. foundational data theoryProviding a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
Ausubel learning theory "Explanation of conceptual maps for accounting training based on Ausubel learning theory [Volume 13, Issue 49, 2024, Pages 215-232]
Automotive industryPresenting a circular business model for small and medium companies based on the enabling role of fintech [Volume 13, Issue 52, 2024, Pages 333-348]
Avoiding taxTest of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
Avoid paying taxesThe Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of
Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 41-56]
Avoid paying taxesImpact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
B
Balanced ScorecardThe role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
Balanced ScorecardEvaluating the effectiveness of accounting education in universities and factors that affect it: Based on Balanced Scorecard [Volume 6, Issue 21, 2017, Pages 121-142]
Balanced ScorecardThe Effect of Growth, Innovation and Knowledge Management on the Relation between the Effect of Growth, Innovation and Knowledge Management on the Relation between the Dimensions of the Balanced Scorecard with Organizational Productivity [Volume 10, Issue 37, 2021, Pages 159-171]
Balanced ScorecardEvaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
Balance Score CardDetermining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
Balance Scored Card(BSC)Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
BallThe effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
BankA Survey of Key Factors Determining Banks' Success in Terms of Rendering Electronic Services and Banks Ratings [Volume 1, بهار 1391, 2012, Pages 43-54]
BankRelationship Between Risk and Return Stock Index Accounting in the Banks [Volume 1, بهار 1391, 2012, Pages 73-84]
BankA Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
BankEvaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
BankAnalysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2020, Pages 313-322]
BankExamining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
BankingIdentifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
Banking EfficiencyIgner model test in measuring the efficiency and productivity of the Iranian banking system [Volume 10, Issue 37, 2021, Pages 245-253]
Banking IndustryTime-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
Banking ProductivityThe Effect of Growth, Innovation and Knowledge Management on the Relation between the Effect of Growth, Innovation and Knowledge Management on the Relation between the Dimensions of the Balanced Scorecard with Organizational Productivity [Volume 10, Issue 37, 2021, Pages 159-171]
Banking ProductivityIgner model test in measuring the efficiency and productivity of the Iranian banking system [Volume 10, Issue 37, 2021, Pages 245-253]
Banking systemIdentifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
Bank MelliImplementation of business intelligence for subsidiaries of Bank Melli Iran [Volume 13, Issue 51, 2024, Pages 411-432]
BankruptcyIdentifying Bankruptcy Using Accounting Conservatism (different analysis and model presentation) [Volume 11, Issue 44, 2022, Pages 281-296]
BankruptcyProvide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
Bankruptcy ModelingInvestigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Bankruptcy PredictionBankruptcy prediction and Corporate Governance:
Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
Bankruptcy RiskInvestigating the Nonlinear Impact of Earnings Management and Business Strategy on Firm Bankruptcy Risk Using Generalized Method of Moments (GMM) [Volume 14, Issue 56, 2025, Pages 183-192]
Bank SaderatInvestigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
BarriersIdentifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties
(GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
BarriersIdentify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
Barriers ImplementationInvestigating the Barriers of Implementation of the Risk-Based Audit System in Iran [Volume 12, Issue 47, 2023, Pages 43-58]
BasumodelThe effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
Bayesian averaging modelsModeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
Behavioral accountingScientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
Behavioral biasDesigning the auditors' behavioral bias model by emphasizing the individual and general characteristics of the auditor based on Grandead Theory [Volume 12, Issue 45, 2023, Pages 483-498]
Behavioral BiasesBehavioral Biases and The Incentives of Earnings Management [Volume 4, تابستان 1394, 2015, Pages 15-32]
Behavioral BiasesReference prices and the effects of mental accounting
on investment performance [Volume 5, Issue 19, 2016, Pages 89-104]
Behavioral BiasesProviding a Model for Assessing the Relationship between Behavioral Biases and Financial Managers Decisions in Iran’s Stock Exchange Market Based on Grounded Theory [Volume 13, Issue 50, 2024, Pages 339-356]
Behavioral featuresThe Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
Behavioral FinanceCEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
Behavioral FinancePresenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
Behavioral goalsExplaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Behavioral InhibitionThe Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2023, Pages 411-430]
Behavioral managementIdentifying and explaining local factors affecting behavioral management accounting [Volume 13, Issue 52, 2024, Pages 405-422]
Behavioral ReactionImpact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
Behavior of auditorsTest of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
BeliefThe Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
Benford LawProviding a Model for Forecasting fraudulent Financial Statements and Comparing Financial Statements and Ratios with Benford Law [Volume 9, Issue 35, 2020, Pages 221-237]
Benish modelOptimizing Benish's fraud model in forecasting Restatement of Financial Statements Using a combination of neural network and Genetic Algorithm [Volume 14, Issue 54, 2025, Pages 73-87]
Best PracticesCorporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
BiasDesigning a bias model for tax officials and auditors with grounded theory-based approach [Volume 10, Issue 39, 2021, Pages 303-317]
Bid-Ask SpreadThe relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
Big DataThe Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
Biological FactorsAnalysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2020, Pages 313-322]
BlockchainAnalyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
Blockchain TechnologyInvestigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
Blockchain TechnologyIdentify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
Blockchain TechnologyThe Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
Blockchain TechnologyPresenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
Blockchain TechnologyStudying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information [Volume 16, Issue 64, 2027, Pages 479-492]
Block holderImpact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
Blue Ocean StrategyBlue Ocean Strategy and the Development of
Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
Board BonusTesting the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
Board featuresThe Effect of the board's independence on the quality of social information disclosure in Annual Reports [Volume 7, Issue 27, 2018, Pages 51-62]
Board independenceInvestigating the Moderating Effect of Auditor industry specialization on the Relationship between Board Governance and Accruals Based Earnings Management: Empirical Evidence from Companies Listed in Tehran [Volume 4, پاییز 1394, 2015, Pages 93-106]
Board independenceInvestigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
Board independenceAssessing the moderating role of the quality rating of audit institutions on the relationship between the independence of the board of directors and the change in classification in the Tehran Stock Exchange. [Volume 16, Issue 63, 2027, Pages 259-272]
Board member reputationBoard reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange) [Volume 8, Issue 29, 2019, Pages 175-186]
Board ReportCritical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
Board RewardInvestigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2017, Pages 95-112]
Board sizeTest of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
Bonus Plan HypothesisIdentifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Boom Business CyclesAssessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Borrowing powerThe relationship between the firm's borrowing power and the choice of government auditor: testing the insurance hypothesis [Volume 14, Issue 56, 2025, Pages 313-322]
Bounds testThe Study of liquidity effects on corporate profitability with a The Bounds Test Approach (Case study: Iran Khodro Company) [Volume 3, بهار 1393, 2014, Pages 111-124]
BrandThe Assessment of Brand on the persistence of cash flows and financial policy for companies listed in Tehran Stock Exchange [Volume 4, پاییز 1394, 2015, Pages 57-64]
BrandExplain the concept of customer confusion by using phenomenology in choosing brand (banks) by considering the variables such as brand equity and activity-based costing [Volume 9, Issue 36, 2020, Pages 53-65]
Brand EquityInvestigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
Brand Equity BrandExplain the concept of customer confusion by using phenomenology in choosing brand (banks) by considering the variables such as brand equity and activity-based costing [Volume 9, Issue 36, 2020, Pages 53-65]
Brand Loyaltycustomer experience management model and brand loyalty in high products involvement
And its functions in pricing and pricing products and services.
The "Mixed Methods Research" [Volume 9, Issue 35, 2020, Pages 273-287]
BriberyThe Relationship Between Ethical Orientation and Tendency to Bribe: Evidences of Audit Profession in Private Audit Firms [Volume 5, Issue 17, 2016, Pages 13-23]
Brokerage firms' performanceEffects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
Brokerage firms' performanceEffects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
BSC usage purposesThe purposes of managers in using Balanced Scorecards [Volume 4, پاییز 1394, 2015, Pages 79-92]
BudgetRanking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
Budget- Compilation of the generational accounting model and budget policies in accordance with the economic and budget structure of Iran [Volume 15, Issue 59, 2026, Pages 1-13]
BudgetingPresenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
BudgetingDeveloping a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
BudgetingIdentifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process [Volume 11, Issue 43, 2022, Pages 13-36]
BudgetingAssumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
BudgetingPresenting a Performance-Based Budgeting Model and Evaluating Its Impact on Bank Managers’ Performance (A Case Study of Shahr Bank) [Volume 16, Issue 64, 2027, Pages 359-373]
Budget statementInvestigation problem of Divan Mohasebat for Government auditing on auditors and financial managers vewies [Volume 1, پاییز 1391, 2012, Pages 117-128]
BurnoutAttitude to Stress Paradigm in Audit Quality Subject;
By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
BurnoutThe Mediating Role of Organizational Commitment and Burnout in the Relationship between Organizational Cynicism and Professional Skepticism. [Volume 12, Issue 45, 2023, Pages 231-250]
Burnoutبررسی تاثیر ابعاد استرس شغلی و فشار بودجه زمانی بر کیفیت حسابرسی با تاکید بر نقش واسطه ای فرسودگی شغلی [Volume 14, Issue 56, 2025, Pages 17-32]
Business administrationA Review on Non-Accounting Students’ Attitudes toward the Impact of Accounting Topics Included in the Approved Training Program on Business Management [Volume 7, Issue 26, 2018, Pages 95-104]
BusinessmenRequirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
Business ModelModeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
Business PerformanceProviding an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
Business riskThe Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
Business riskDesigning a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
Business risk audit,Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
Business StrategiesThe Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
Business StrategiesAccounting conservatism forward-looking and defensive business strategies and environmental uncertainty with an emphasis on the asymmetric timeliness model [Volume 16, Issue 62, 2027, Pages 213-235]
Business Strategies / Economic Crisis / SWOT MethodCombined Design of SWOT and QFD Methods in Developing Business Strategies in Economic Situation (Case Study: Iran Packaging Company) [Volume 7, Issue 25, 2018, Pages 239-250]
Business StrategyReturns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
Business StrategyInvestigating the Nonlinear Impact of Earnings Management and Business Strategy on Firm Bankruptcy Risk Using Generalized Method of Moments (GMM) [Volume 14, Issue 56, 2025, Pages 183-192]
Business StrategyModerating in the role of business strategy , firm size and competitive environment in the relationship between economic sanctions and financial reporting quality, a test of contingency theories and political economy [Volume 14, Issue 56, 2025, Pages 223-236]
Business StrategyThe Mediating Role of Business Strategy in The Relationship Between The Indigenous Model of Environmental Uncertainty and The Volatility of Financial Characteristics and The Quality of Financial Information [Volume 15, Issue 58, 2026, Pages 241-262]
Business StrategyInvestigating the Relation between Political connections and business Strategy on Tax aggressiveness reporting in Iran capital market (Empirical test of political power theory) [Volume 15, Issue 60, 2026, Pages 43-55]
Butterfly effectusing Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
C
CAMELS Banking Health SystemEvaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
CAMELs IndexInvestigating the Relationship between Internal Audit Quality with Stock Price Growth and Financial Performance of Tehran Stock Exchange Banks [Volume 9, Issue 33, 2020, Pages 193-207]
CanadaProviding a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
Capital AdequacyMeasuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]
Capital adequacy ratioExplain the Application of the Theory of Constraint(s) Model to Evaluate the Capital Adequacy Ratio in Banks [Volume 9, Issue 36, 2020, Pages 77-85]
Capital Asset Acquisition Budget DeviationInvestigating the causes of deviations between the budget of capital assets acquisition and performance and its consequences and providing a solution to reduce deviations in the Cultural Heritage, Handicrafts and Tourism Organization [Volume 13, Issue 52, 2024, Pages 77-100]
Capital Asset Pricing ModelUsing the Dickinson Cash Flow Model instead of using the company's age in the differentiation of the life cycle stages [Volume 8, Issue 30, 2019, Pages 175-188]
Capital Asset Pricing Model (CAPM)The relationship between accounting anomalies, risk and return (Case Study: Companies Listed on the Tehran Stock Exchange) [Volume 13, Issue 52, 2024, Pages 137-152]
Capital investment choiceGovernance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
CapitalismModernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
Capital PolicyTest of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
Capital StructureThe role of management ability on the relationship between deviation from optimal capital structure and real performance and speed of capital structure adjustment [Volume 12, Issue 45, 2023, Pages 85-104]
Capital StructureCorporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
Carbon DisclosureTesting the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information [Volume 9, Issue 35, 2020, Pages 207-220]
Case StudyValidation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
Cash AccountingLinear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
Cash FlowSensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed
in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
Cash Flow forecastingLinear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
Cash flow from investment activityInvestigating the Impact of Performance Criteria on Investment Cash Flow with Emphasis on the Role of Stock Liquidity [Volume 11, Issue 44, 2022, Pages 451-464]
Cash flow from operationsMeasure and compare the explanatory power of value added, profits and cash flows from operations in predicting stock returns and determine the appropriate model [Volume 1, تابستان 1391, 2012, Pages 15-36]
Cash Flow ModelUsing the Dickinson Cash Flow Model instead of using the company's age in the differentiation of the life cycle stages [Volume 8, Issue 30, 2019, Pages 175-188]
Cash flowsExamining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
Cash flowsTiming of Cash Flows and Economic Events: A Model for Classifying Accruals [Volume 9, Issue 33, 2020, Pages 268-284]
Cash flowsInvestigating the Explanatory Power of Accrual Models Using Timing and Matching Properties of Cash Flows [Volume 10, Issue 40, 2021, Pages 201-215]
Cash flowsThe Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
Cash Flows regression modelsLinear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
Cash holdingThe relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
Cash Holding and Financial PolicyThe Assessment of Brand on the persistence of cash flows and financial policy for companies listed in Tehran Stock Exchange [Volume 4, پاییز 1394, 2015, Pages 57-64]
Cash Holding LevelComparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
Cash Holding LevelTest of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
Cash Tax Avoidancethe Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
Cash Value AddedThe study of the effect of the intensity of regulatory and voluntary environmental expenses on financial performance of petrochemical companies listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 45-60]
Causal ConditionsDesigning a corporate Tax Compliance Model Based on Date -Based Theory in Iranian Tax System. [Volume 9, Issue 36, 2020, Pages 163-178]
Causal ConditionsPresenting and evaluating the tax compliance model of legal entities based on the views of tax experts using the underlying theory in the Iranian tax system [Volume 10, Issue 38, 2021, Pages 345-360]
Caution managementEffect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
CEO dualityThe Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
CEO dualityThe Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
CEO NarcissismCEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
CEO OverconfidenceThe impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
CEO OverconfidenceExplaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
CEO PowerThe Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
CEO PowerCorporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
CEO TenureCEO Tenure and Earnings quality: Test of Horizon Problem [Volume 4, تابستان 1394, 2015, Pages 33-42]
CEO Tenure and TimelinessRelationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
CEO TurnoverType of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
Certified Accountants 272 ArticleThe effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
Certified Public AccountantsA Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
Certified Public AccountantsThe effect of personality traits and thinking style of certified public accountants on the observance of professional etiquette by certified public accountants [Volume 10, Issue 40, 2021, Pages 267-279]
Certified Public AccountantsInvestigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
Certified Public AccountantsIdentifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
ChallengesThe Internal Audit Challenges In Holding Co.’s and solutions
In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
Changes in capital structureTransparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
Changing PricesFinancial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
Characteristics of the auditing instituteIdentification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Characteristics of the auditorIdentification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Characteristics of the employerIdentification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Choice theoryThe Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
Circular business modelPresenting a circular business model for small and medium companies based on the enabling role of fintech [Volume 13, Issue 52, 2024, Pages 333-348]
Citation analysisInvestigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
Classical synchronicity measureValidation and Development of Stock Return Synchronicity Measures and the Impact of the Country’s Economic Situation on its Changes [Volume 7, Issue 25, 2018, Pages 81-98]
Clean Surplus AccountingAnalysis of Myopia Phenomenon in Iran Stock Market
By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
ClientAuditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
Client DiversityInvestigating the Moderating Effect of Client Diversity on the Relationship Between Institutional Pressures and Audit Quality with Respect to the Identity of Auditors [Volume 12, Issue 47, 2023, Pages 111-128]
Client loyaltyMeasuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
Client-Provided EvidenceThe Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
Cloud AccountingCloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
Cloud Accounting RisksCloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
Cloud ComputingCloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
Cloze IndexContent Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index [Volume 15, Issue 60, 2026, Pages 211-227]
Code of EthicsEthical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
Codified Knowledge ManagementEffects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
Codified Knowledge ManagementEffects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
Cognitive – Experiential Self TheoryInformation Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
Cognitive GoalsThe effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
Cognitive ProcessesThe Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Cognitive StylesThe Impact of Auditors' Cognitive Style on Fraud Risk Assessment:
(A Test of Kolb's Experiential Learning Theory) [Volume 9, Issue 34, 2020, Pages 253-275]
Cognitive StylesSystematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
Cognitive StylesPresentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
Cognitive TheoryThe Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Collapse RiskInvestigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
Collateral EquityThe Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
Collegiate TaxationAnalysis of taxation using accounting criteria and management system with
Emphasis on the moderating role of conservatism: The NCA-SEM approach [Volume 11, Issue 42, 2022, Pages 267-280]
Combined Audit (MRCB)Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB) [Volume 11, Issue 42, 2022, Pages 135-166]
Commercial HoldingStrategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
CommercializationMotivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
CommercializationEvaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
Commercial Press Creating RoleThe Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
Commercial Press Publishing RoleThe Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
Communication ModelMeta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
Companies accepted in the stock exchangeIdentifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
Companies and Government BanksEffective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan [Volume 7, Issue 28, 2018, Pages 107-122]
Companies' competitiveness decisionsIdentifying quantitative and qualitative drivers and providing a model of their influence on companies' competitiveness decisions. [Volume 15, Issue 60, 2026, Pages 265-287]
Companies’ PerformanceManagement Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
Companies with financial crisisThe antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
Company CharacteristicsProvide a comprehensive profit management model based on critical thinking using fuzzy ANP method [Volume 10, Issue 40, 2021, Pages 121-134]
Company CharacteristicsThe Role of Ownership Structure in the Relevance of the Value of Accounting Information with Emphasis on the Characteristics of the Company [Volume 11, Issue 43, 2022, Pages 37-49]
Company CharacteristicsPresenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
Company sizeMeta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
Company specific featuresDesigning a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
Company Value CreationThe impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation [Volume 11, Issue 42, 2022, Pages 107-120]
ComparabilityAuditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
CompetencyOptimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
CompetitionThe effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran) [Volume 7, Issue 25, 2018, Pages 57-66]
CompetitionTo Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
CompetitionAssessing the Impact of Management Accounting Techniques on the Relationship between Product market competition and Management Performance [Volume 12, Issue 46, 2023, Pages 329-344]
Competition RiskComparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
Competition TheoryBusiness Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
Competition TheoryProduct Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
CompetitiveAudit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
Competitive advantagePresenting a new perspective for the role of intangible resources in business strategies and social responsibility of accepted
corporates in Tehran stock exchange [Volume 9, Issue 34, 2020, Pages 207-227]
Competitive advantageExamining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
CompetitivenessInvestigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information [Volume 11, Issue 41, 2022, Pages 177-199]
CompetitivenessInvestigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Information Distribution Pricing [Volume 12, Issue 48, 2023, Pages 363-388]
Components of Auditors' Professional JudgmentIdentifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
Components of the corporate governance systemExplaining the role of evaluating pattern of corporate governance rating system on adjusted return on investment: Evidence from the Tehran Stock Exchange [Volume 12, Issue 47, 2023, Pages 13-26]
Comprehensive ModelA Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
Comprehensive Tax Avoidance IndexProviding a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
Computer AuditStrategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
Concentration of ownershipInvestigating the impact of audit committee fees on Window dressing by considering the moderating role of ownership concentration [Volume 15, Issue 57, 2026, Pages 211-222]
Concept OrientedFactors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
ConceptsIdentifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling [Volume 9, Issue 35, 2020, Pages 35-49]
Conceptual framework of financial reportingThe Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
Conditional ConservatismThe Investigation of Unconditional Conservatism on
Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
Conditional ConservatismThe Effect of Managerial Overconfidence on the quality of financial reporting and conditional conservatism, in Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 193-206]
Conditional ConservatismEvaluating the role of the firm's life cycle in measuring conservatism based on some conditional conservatism models [Volume 11, Issue 41, 2022, Pages 49-62]
Confirmation BiasThe Effect of Auditor Confirmation Bias on Audit Error with Emphasis on the Moderating Role of Client and Auditor Characteristics [Volume 13, Issue 52, 2024, Pages 101-120]
Conflict of interestInternal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
Conflict of InterestsThe Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Conflict TheoryThe Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2023, Pages 411-430]
Confucius PrinciplesEthical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
ConservatismExamining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
ConservatismThe Study of Auditor Tenure on Earnings Quality Attributes in the firms listed in the Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 91-106]
ConservatismBiased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
ConservatismEvaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
ConservatismExamining the effect of conservatism on value relevance of extreme and non-extreme earnings [Volume 10, Issue 39, 2021, Pages 99-113]
ConservatismPersistence and Ability of Cash and Accruals Components of Earnings in Predicting One-Year-Ahead Earnings under Conservatism and Product Market Competition [Volume 10, Issue 39, 2021, Pages 171-185]
ConservatismAnalysis of taxation using accounting criteria and management system with
Emphasis on the moderating role of conservatism: The NCA-SEM approach [Volume 11, Issue 42, 2022, Pages 267-280]
ConservatismInvestigating the effect of managers' ethical components when making decisions on fulfilling the company's social responsibility (a mixed approach) [Volume 13, Issue 51, 2024, Pages 373-396]
ConservatismAnalyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
Conservatism AccountingTest Conservatism in Accounting Policies and Earnings Response
Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
ConservativeConservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
Constraint theoryExplain the Application of the Theory of Constraint(s) Model to Evaluate the Capital Adequacy Ratio in Banks [Volume 9, Issue 36, 2020, Pages 77-85]
Consumer behaviorDesigning and explaining the online shopping behavior model of fast consumer products with low engagement with an attitude on cost management [Volume 13, Issue 50, 2024, Pages 279-294]
Content analysisContent analysis of thesis Master of Accounting in Iran [Volume 5, Issue 17, 2016, Pages 1-11]
Content analysisDeveloping pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
Content analysisScientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
Content analysisContent and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
Content analysisStudy of Accounting Standards From the Point of View Understandability by Audiences: Content Analysis and Assessment Readability [Volume 8, Issue 32, 2019, Pages 31-50]
Content analysisAccounting Sociology, viewpoints and Challenges:
From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
Content analysisInvestigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
Contextual performanceThe relationship between Machiavellianism and auditor’s job performance [Volume 10, Issue 37, 2021, Pages 43-58]
Continuity of activityInvestigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies [Volume 14, Issue 53, 2025, Pages 221-234]
Continuous AuditInvestigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
Continuous audit processThe relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
Continuous BudgetingManagerial Performance: The Impact of the Consequences of Budgetary Participation with the Mediating Role of Cost Management Knowledge [Volume 12, Issue 48, 2023, Pages 287-304]
Contract TheoryThe role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory [Volume 8, Issue 29, 2019, Pages 215-228]
Control ActivitiesThe effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
Control ActivitiesEvaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Control EnvironmentThe effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
Control EnvironmentEvaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Conventional BankEvaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
ConvergenceAssessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
COQ systemSurvey Cost of Quality Before and after of implementation COQ (A case study in a Saipa manufacturing company) [Volume 4, بهار 1394, 2015, Pages 99-114]
Core competenceExplaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
Core self-evaluationPsychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
Corona EpidemicInvestigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
Corporate Citizen Reporting "Representation a Model of Corporate Citizen Reporting Model for Effectiveness of Persuasion Desirability the Information Needs of Stakeholders [Volume 14, Issue 56, 2025, Pages 263-279]
Corporate CitizenshipIdentifying and ranking the components and indicators of web-based integrated reporting with corporate citizenship reporting approach using a combination of fuzzy Delphi and fuzzy analytic hierarchy process (FAHP [Volume 9, Issue 36, 2020, Pages 229-250]
Corporate GovernancInvestigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
Corporate GovernanceInstitutional relationship between Management Accounting and Corporate Governance: A New Institutional Method to Interpret of Agency Problem [Volume 1, بهار 1391, 2012, Pages 1-18]
Corporate GovernanceEstablishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
Corporate GovernanceThe study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement and [Volume 1, زمستان 1391, 2012, Pages 27-42]
Corporate GovernanceThe association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
Corporate GovernanceThe Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
Corporate GovernanceThe effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 131-144]
Corporate GovernanceThe Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of
Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 41-56]
Corporate GovernanceThe effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
Corporate GovernanceThe Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
Corporate GovernanceBankruptcy prediction and Corporate Governance:
Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
Corporate GovernanceCritical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
Corporate GovernanceInvestigating the Relationship between Social Responsibility and Cash Holdings with Emphasis on the Mediating Roles of Systematic Risk Factors and Corporate Governance [Volume 9, Issue 34, 2020, Pages 35-45]
Corporate GovernanceTesting the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
Corporate GovernanceExplaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
Corporate GovernanceEvaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
Corporate GovernanceDesign and analysis of the tax game between the company and the state using the games theory [Volume 10, Issue 39, 2021, Pages 201-217]
Corporate GovernanceProvide a comprehensive profit management model based on critical thinking using fuzzy ANP method [Volume 10, Issue 40, 2021, Pages 121-134]
Corporate GovernanceThe Relationship between Audit Quality and Earnings Management in Companies Accepted
Tehran Stock Exchange [Volume 10, Issue 40, 2021, Pages 379-390]
Corporate GovernanceDesigning a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
Corporate GovernanceThe Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
Corporate GovernanceIdentify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
Corporate GovernanceReturns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
Corporate GovernanceA Meta-Analysis of corporate governance and disclosure information [Volume 12, Issue 47, 2023, Pages 391-406]
Corporate GovernanceThe effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
Corporate GovernanceExtracting the cause and effect relationship of variables affecting the quality of financial reporting using DEMATEL's approach [Volume 14, Issue 54, 2025, Pages 37-55]
Corporate GovernancePresenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]
Corporate GovernanceModeling corporate governance in the economic growth of companies listed in Tehran Bahadur Stock Exchange.. [Volume 14, Issue 55, 2025, Pages 209-230]
Corporate GovernanceA Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
Corporate GovernancePresenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
Corporate GovernanceThe effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
Corporate Governance AbilityThe moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
Corporate Governance AdequacyThe moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
Corporate Governance (CG)Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM) [Volume 11, Issue 43, 2022, Pages 97-111]
Corporate Governance CriteriaFuzzy explanation of the model for predicting the transparency of financial reporting in Tehran Stock Exchange listed companies [Volume 14, Issue 56, 2025, Pages 49-64]
Corporate Governance IndicatorsThe ranking of the utility of corporate governance indicators in line with stakeholder theory [Volume 10, Issue 39, 2021, Pages 187-199]
Corporate governance rating systemExplaining the role of evaluating pattern of corporate governance rating system on adjusted return on investment: Evidence from the Tehran Stock Exchange [Volume 12, Issue 47, 2023, Pages 13-26]
Corporate Governance StructurePresentation internal control weakness template, Based on control criteria of accounting quality indicators [Volume 10, Issue 38, 2021, Pages 255-267]
Corporate Governance StructureStructural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
Corporate Governance StructureImpact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
Corporate management systemInvestigating the effect of the corporate governance system on the relationship between actors and the role of social responsibilities in companies admitted to the Tehran Stock Exchange. [Volume 14, Issue 56, 2025, Pages 343-360]
Corporate reputationThe antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
Corporate Responsibility RatingExplaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
Corporate social responsibilitySocial Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
Corporate social responsibilityThe Impact of Demographic Variables in Improving of Users' Perception of Corporate Social Responsibility Presented in Visual Financial Statements [Volume 8, Issue 30, 2019, Pages 1-14]
Corporate social responsibilityA Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
Corporate social responsibilityInvestigating the Impact of Environmental Management Criteria on Social Responsibility on Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria in Accounting [Volume 12, Issue 47, 2023, Pages 323-342]
Corporate social responsibilityThe Impact of Board materialism on Corporate Social Responsibility [Volume 13, Issue 50, 2024, Pages 187-202]
Corporate social responsibilityInvestigating the effect of managers' ethical components when making decisions on fulfilling the company's social responsibility (a mixed approach) [Volume 13, Issue 51, 2024, Pages 373-396]
Corporate Social Responsibility AuditDetermining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
Corporate social responsibility(CSR)Presenting a new perspective for the role of intangible resources in business strategies and social responsibility of accepted
corporates in Tehran stock exchange [Volume 9, Issue 34, 2020, Pages 207-227]
Corporate Social Responsibility DisclosureRelationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
Corporate SustainabilityDesigning of non-financial effective factors pattern on corporate sustainability: based on a thematic analysis method [Volume 9, Issue 34, 2020, Pages 185-205]
Corporate Sustainability PerformanceInvestigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
Corporate TransparencyExplaining the effect of political and moral dimensions of management behaviors on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange [Volume 10, Issue 38, 2021, Pages 301-314]
CorruptionThe relationship between auditors and the supervisory role
of the health promotion office [Volume 5, Issue 18, 2016, Pages 83-93]
CorruptionIdentify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
CorruptionIdentifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
CorruptionThe role of internal audit quality in the fight against corruption
With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
CostCost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
CostRepresentation of human resource accounting indicators in the telecommunications industry [Volume 12, Issue 47, 2023, Pages 291-306]
Cost DriversImplementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
Cost functionAnalysis of cost and cost function of higher education in Iran [Volume 1, پاییز 1391, 2012, Pages 61-74]
Cost InertiaCost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
CostingLife Cycle Costing: A New Approach [Volume 10, Issue 40, 2021, Pages 1-12]
CostingApplication of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS)
In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
CostingExplaining of Costing new Model Based on Neuro- Fuzzy Time
Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
Costinاg Processcustomer experience management model and brand loyalty in high products involvement
And its functions in pricing and pricing products and services.
The "Mixed Methods Research" [Volume 9, Issue 35, 2020, Pages 273-287]
Cost Leadership StrategyThe Effect of Cost Leadership Strategy to Increase Exports of Petrochemical Products Case Study: National Petrochemical
Company of Iran [Volume 2, زمستان 1392, 2013, Pages 83-92]
Cost ManagementDesigning a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
Cost ManagementA Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
Cost ManagementIdentify the dimensions of corporate performance appraisal model, influenced by management accounting tools with emphasis on contingency theory [Volume 11, Issue 41, 2022, Pages 111-128]
Cost ManagementCost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
Cost ManagementDesigning and explaining the online shopping behavior model of fast consumer products with low engagement with an attitude on cost management [Volume 13, Issue 50, 2024, Pages 279-294]
Cost ManagementIdentification and prioritization of quality costs of production of various products in industrial-manufacturing companies: industrial-manufacturing companies of Mashhad Toos Industrial City [Volume 16, Issue 62, 2027, Pages 35-50]
Cost ManagementThe management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
Cost Management KnowledgeManagerial Performance: The Impact of the Consequences of Budgetary Participation with the Mediating Role of Cost Management Knowledge [Volume 12, Issue 48, 2023, Pages 287-304]
Cost of CapitalUsing the Dickinson Cash Flow Model instead of using the company's age in the differentiation of the life cycle stages [Volume 8, Issue 30, 2019, Pages 175-188]
Cost of EquityExplaining the mediating role of unknown factors of tax conflicts on the relationship between the tax gap and the cost of equity [Volume 14, Issue 55, 2025, Pages 161-175]
Cost of QualitySurvey Cost of Quality Before and after of implementation COQ (A case study in a Saipa manufacturing company) [Volume 4, بهار 1394, 2015, Pages 99-114]
Cost Reduction StrategyA Survey on the Relationship between Cost Reduction, Revenue Growth Strategies, and Sustained Earnings, Earnings Quality, and Earnings Response Coefficients [Volume 1, پاییز 1391, 2012, Pages 75-90]
Costs ItemsAn Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
Cost StickinessExplanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
Cost StickinessAsymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
Cost StickinessOn the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
Cost Stickinesscost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
Cost SticknessCost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
Cost System DesignThe relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
Cost-time InvestmentUsing time value of money in product direct cost calculation in lean production systems [Volume 8, Issue 32, 2019, Pages 245-258]
Cost-Time ProfileUsing time value of money in product direct cost calculation in lean production systems [Volume 8, Issue 32, 2019, Pages 245-258]
Court of AuditIdentify and prioritize the determinants of preventive supervision in public section audit using structural equations and hierarchical analysis process [Volume 13, Issue 52, 2024, Pages 293-312]
Court of AuditThe mediating role of personality traits on the relationship between financial intelligence and auditors' judgment in the Court of Audit [Volume 16, Issue 61, 2027, Pages 129-145]
Coverage analysisThe effect of an effective audit committee during different stages of the life cycle on the company's performance [Volume 13, Issue 52, 2024, Pages 277-292]
Covid-19Presenting the Impact Model of Covid-19 on the Performance of Independent Auditors with the Foundation Theory Approach [Volume 13, Issue 51, 2024, Pages 397-410]
Create Uncontested Market SpaceBlue Ocean Strategy and the Development of
Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
Creating ValueThe Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
Credit AuditingThe Evaluating Auditing Risk by Data Mining Approach
(Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
Credit SystemThe Evaluating Auditing Risk by Data Mining Approach
(Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
Crisis managementDevelopment of crisis management model in the field of industry (in the context of information quality, Case Study: Iron Ore Industry) [Volume 12, Issue 45, 2023, Pages 545-556]
CRISP ApproachPredicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
Critical AnalysisThe Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
Critical theoryComprehensive Model of Oligarchy in Auditing:
Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
Critical thinking of auditorsIdentifying the Aspects and Elements of auditors’ Critical Thinking; Presenting a Conceptual Model [Volume 13, Issue 51, 2024, Pages 23-42]
CriticismInvestigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
C-Score modelImpact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
CSRThe moderating role of manager's narcissism on the relationship between environmental uncertainty and CSR [Volume 9, Issue 35, 2020, Pages 263-272]
Cultural accountingPrioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting [Volume 8, Issue 31, 2019, Pages 185-202]
Cultural Heritage OrganizationIdentifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process [Volume 11, Issue 43, 2022, Pages 13-36]
Cultural Relativism behavioral approachCultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
CultureCultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
CultureThe pattern of impact of organizational culture on the Role of Auditors in the Fight Corruption [Volume 11, Issue 42, 2022, Pages 331-355]
CultureDesigning and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
CustomerInvestigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
Customer ConfusionExplain the concept of customer confusion by using phenomenology in choosing brand (banks) by considering the variables such as brand equity and activity-based costing [Volume 9, Issue 36, 2020, Pages 53-65]
Customer empowermentModeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
Customer Experiencecustomer experience management model and brand loyalty in high products involvement
And its functions in pricing and pricing products and services.
The "Mixed Methods Research" [Volume 9, Issue 35, 2020, Pages 273-287]
Customer PerformanceThe Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]
Customer PerspectiveEvaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
Customer ValueAn Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
D
Dark Personality TraitsDark Personality Traits and Organizational Citizenship Behavior of Auditors: A Test of Self-Determination Theory [Volume 10, Issue 38, 2021, Pages 381-396]
Data analysisThe Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
Data Envelopment AnalysisPresenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
Data Envelopment AnalysisProvide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
Data Envelopment AnalysisThe effect of company efficiency on debt cost using intellectual capital [Volume 13, Issue 51, 2024, Pages 43-55]
Data envelopment analysis (DEA)Measure performance and management ability based
on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
Data PanelInvestigating the Impact of Triangle Confirmation on the Survival Rate of Triangle Members in Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 499-514]
Data QualityThe Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
Days of SalesThe relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
Days of the Sale of InventoryThe relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
Debt Covenant HypothesisIdentifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Debt MaturityThe Effect of Mental Accounting of Investors on Debt Maturity and Growth Opportunities of Assets of Companies Listed on the Stock Exchange [Volume 14, Issue 54, 2025, Pages 287-312]
DecentralizationEvaluation of uncertainty and the absence of focus on management accounting systems in the areas of electricity distribution company in Tehran [Volume 4, پاییز 1394, 2015, Pages 125-132]
Decision makingCultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
Decision makingFactors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
Decision making methodsThe role of decision making styles in opportunistic
Earning management [Volume 13, Issue 50, 2024, Pages 203-212]
Decision Tree AlgorithmApplication of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
Decision Tree AlgorithmAudit quality measurement model using factor analysis technique, structural equations and decision trees C5.0-C & R [Volume 12, Issue 48, 2023, Pages 73-90]
Defenders StrategyCEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
DelayDeveloping of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
DelphiIdentifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
Delphi AnalysisThe Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
Delphi AnalysisMental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
Delphi methodProvide an integrated model of the challenges and barriers to the effectiveness of audit committees using the Grand Theory approach [Volume 11, Issue 41, 2022, Pages 95-110]
Delphi methodIdentifying and ranking the dimensions and components affecting the quality of auditing based on spirituality and moral atmosphere in the workplace by Delphi and Shannon entropy technique . [Volume 11, Issue 44, 2022, Pages 213-230]
Delphi methodA model for detecting the effects of significant distortions in audit reports [Volume 15, Issue 57, 2026, Pages 353-370]
Delphi methodExplaining the audit components of identifying money laundering in banks with the Delphi method and ranking them with the Analytical Hierarchy Process [Volume 15, Issue 59, 2026, Pages 187-205]
Delphi methodPresenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2027, Pages 1-16]
Dematel ApproachThe Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
DEMATEL techniqueExplanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
Demographic characteristicsPresenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2027, Pages 505-520]
Demographic VariablesThe Impact of Demographic Variables in Improving of Users' Perception of Corporate Social Responsibility Presented in Visual Financial Statements [Volume 8, Issue 30, 2019, Pages 1-14]
DepreciationThe Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
Designing modelDesigning a strategic cultural management model based on the components of innovation economics and its report quality [Volume 8, Issue 30, 2019, Pages 189-200]
Detection of MisstatementsThe Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
Determinants of ethical behaviorFactors Determining Ethical Behavior and Analysis of Ethical Values of Professional Accounting [Volume 13, Issue 52, 2024, Pages 215-230]
Determination cost and financial controlProvide a model based on contingency theory;
New analytical from factors affecting on the determination
cost and financial control of products [Volume 9, Issue 34, 2020, Pages 17-34]
Developing competitive advantageThe Role of Social Media in Creating the Competitive Advantage of Refah Kargaran Bank [Volume 9, Issue 33, 2020, Pages 296-305]
Development ProjectsInterpretive Structural Modeling to Improve Value Engineering Performance in Construction Projects in the Construction Sector of Iran [Volume 9, Issue 33, 2020, Pages 208-222]
Development stages of internal auditA selective model of internal audit growth stages in the oil industry from the perspective of professional experts using the theme analysis method [Volume 16, Issue 62, 2027, Pages 169-188]
Development StrategiesManagement Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
Deviant Decision-making BehaviorThe Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Dialectical ApproachEffect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
Dickinson Life CycleUsing the Dickinson Cash Flow Model instead of using the company's age in the differentiation of the life cycle stages [Volume 8, Issue 30, 2019, Pages 175-188]
DID approachImpact of cryptocurrency profitability on banking system performance using DID approach [Volume 15, Issue 58, 2026, Pages 113-127]
Differential PersistenceThe Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models [Volume 8, Issue 32, 2019, Pages 145-160]
Differentiation of organizationsModeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
Digital MarketingProvide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
Dimensions of Auditors' Professional JudgmentIdentifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
Dimensions of financial reportingInvestigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
Dimensions of job stressبررسی تاثیر ابعاد استرس شغلی و فشار بودجه زمانی بر کیفیت حسابرسی با تاکید بر نقش واسطه ای فرسودگی شغلی [Volume 14, Issue 56, 2025, Pages 17-32]
DimtelIdentifying the managerial pattern of causal relationships and prioritizing factors affecting green production in smart production systems based on digital transformation [Volume 14, Issue 54, 2025, Pages 221-237]
Direct subsidy systemImplementation of Direct Subsidy System and Earnings-Based Accrual Management in Political Economy Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 10, Issue 40, 2021, Pages 13-26]
Direct taxes ACTThe effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
Disclosure of InformationQuality of information disclosure of listed companies on the Tehran Stock Exchange using fuzzy approach [Volume 1, تابستان 1391, 2012, Pages 115-122]
Disclosure of Intellectual CapitalThe relationship between intellectual Capital Disclosure with Partnership and Size of listed companies in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 51-64]
Disclosure QualityAudit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
Disclosure QualityInvestigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
Discourse on Auditor InteractionsEffect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
Discretionary AccrualsThe study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement and [Volume 1, زمستان 1391, 2012, Pages 27-42]
Discretionary AccrualsInvestigation of management earnings forecast errors and information content of accruals in companies listed in Tehran Stock Exchange [Volume 2, پاییز 1392, 2013, Pages 15-28]
Discretionary AccrualsAuditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
Discretionary AccrualsStudy of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
Discretionary AccrualsA Review on the Measurement Models of the Earnings Management: Discretionary Accruals –based Models and Discretionary Revenues-based Model [Volume 4, زمستان 1394, 2015, Pages 103-118]
Discretionary AccrualsThe Relationship of Management Optimism and Earnings Smoothing by Discretionary Accruals between Banks Listed in Tehran Stock Exchange and OTC [Volume 6, Issue 24, 2017, Pages 191-202]
Discretionary AccrualsBusiness Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
DissertationsInvestigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
Divan MohasebatInvestigation problem of Divan Mohasebat for Government auditing on auditors and financial managers vewies [Volume 1, پاییز 1391, 2012, Pages 117-128]
DivergenceAssessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
Divergence of ProfitEvaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
Dividend policyExplaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
Dividend policyThe effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
Double-entry BookkeepingLittleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
Downward StickinessAuditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
DriverA Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
Driver AnalysisA Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
DriversAn Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
Drivers and ConsequencesSystematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
Duplicate ContentSurvey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
Dynamic Accounting Information System CapabilityProvide a model of management accounting system based on the dynamic capabilities of the accounting information system [Volume 13, Issue 50, 2024, Pages 1-13]
Dynamic Systems ModelJob stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
Dysfunctional audit behaviourPsychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
Dysfunctional behavior of the auditorCommitment and Dysfunctional behavior of the auditor: A test of social exchange theory using the moderating role of the individual's Ethical identity [Volume 12, Issue 47, 2023, Pages 161-176]
E
Earning QualityThe moderating role of adopting International Financial Reporting Standards (IFRS) on the relationship between Earning Quality With equity costs (Empirical Evidence: Banks and Insurance firms and Investments firms in Tehran Stock Exchange) [Volume 8, Issue 30, 2019, Pages 15-26]
Earning QualityInvestigating the effect of auditor time pressure on audit quality and profit quality with emphasis on the moderating role of auditors' work stress [Volume 11, Issue 43, 2022, Pages 67-80]
Earning Response CoefficientEconomic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
EarningsExamining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
EarningsAnalysis of Myopia Phenomenon in Iran Stock Market
By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
EarningsAn Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
Earnings componentsEarnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
Earnings componentsThe Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models [Volume 8, Issue 32, 2019, Pages 145-160]
Earnings ForecastThe Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models [Volume 8, Issue 32, 2019, Pages 145-160]
Earnings ManagemenThe effect of reducing the complexity of financial reporting and earnings management with social responsibility [Volume 10, Issue 38, 2021, Pages 183-203]
Earnings Management Behavioral PatternEarning Management Behavioral Pattern Based on Implicit Knowledge and Experience of Managers [Volume 9, Issue 36, 2020, Pages 87-95]
Earnings Management through AccrualsThe Effect of CEO Tacit Knowledge on Earnings Management through Accruals:
With emphasis on Monitoring Approach of Audit Committee [Volume 9, Issue 33, 2020, Pages 106-119]
Earnings per ShareInvestigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
Earnings per ShareTest Conservatism in Accounting Policies and Earnings Response
Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
Earnings PersistenceInvestigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
Earnings predictabilityThe investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
Earnings predictabilityEarnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
Earnings QualityThe Study of Auditor Tenure on Earnings Quality Attributes in the firms listed in the Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 91-106]
Earnings QualityEarnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise [Volume 2, پاییز 1392, 2013, Pages 91-102]
Earnings QualityThe effects of accounting earnings differences with taxable incomes on audit quality with Emphasis on the Role of earnings quality [Volume 11, Issue 41, 2022, Pages 19-32]
Earnings QualityThe effect of Earnings quality On trade credit with an Emphasis on the consistency of Accounting Information : A Text Mining Approach [Volume 12, Issue 45, 2023, Pages 391-406]
Earnings Response CoefficientA Survey on the Relationship between Cost Reduction, Revenue Growth Strategies, and Sustained Earnings, Earnings Quality, and Earnings Response Coefficients [Volume 1, پاییز 1391, 2012, Pages 75-90]
Earnings Response CoefficientInvestigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
Earnings Response CoefficientTest Conservatism in Accounting Policies and Earnings Response
Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
Earnings SmoothingThe Relationship of Management Optimism and Earnings Smoothing by Discretionary Accruals between Banks Listed in Tehran Stock Exchange and OTC [Volume 6, Issue 24, 2017, Pages 191-202]
Earning SustainabilityThe effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
Eckel criterionExplaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
E-CommerceTo Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
E-CommerceFactors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran [Volume 12, Issue 48, 2023, Pages 337-362]
Economic ConsequencesEconomic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
Economic ConsequencesThe Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
Economic ConsequencesThe Role of Asset Liability Management (ALM) in the Insurance Industry in Improving the Economic Consequences of Accounting Information Quality [Volume 9, Issue 33, 2020, Pages 223-238]
Economic consequences. Accounting Information QualityThe role of asset management in the insurance industry in improving the economic consequences of the quality of accounting information and the quality of financial reporting [Volume 13, Issue 52, 2024, Pages 1-13]
Economic Content Information،Honest ExpressionInvestigating the change of independent auditor on the economic information content of companies listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2025, Pages 55-77]
Economic CostsComparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses [Volume 5, Issue 20, 2016, Pages 117-129]
Economic crisisAudit Opinions, the Number and Types of clauses of the conditional Auditor’s Remarks: The Role of Economic Crisis [Volume 9, Issue 33, 2020, Pages 25-39]
Economic crisisIndicators for Adopting Management Accounting Innovations in times of Economic crisis using the exploratory factor analysis approach [Volume 12, Issue 47, 2023, Pages 145-160]
Economic growthDeveloping a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
Economic growthInvestigating the effect of stable and unstable earnings components and economic conditions on information content [Volume 13, Issue 50, 2024, Pages 121-136]
Economic InstabilityExamining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management [(Articles in Press)]
Economic ModelInvestigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
Economic regimesModeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
Economic situationRelationship between Financial Limitation and Audit Quality in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 363-373]
Economic TransparencyProvide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
Economic TransparencyProvide a model of factors affecting audit quality Using Delphi method and triangular fuzzy technique center of gravity [Volume 12, Issue 47, 2023, Pages 93-110]
Economic UncertaintyThe Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management [Volume 8, Issue 30, 2019, Pages 95-116]
Economic UncertaintyInvestigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2020, Pages 285-296]
EconomyIdentifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
Ecosystem AccountingIdentifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling [Volume 9, Issue 35, 2020, Pages 35-49]
Educational AchievementComparing Critical Thinking With Educational Achievement Between Accounting Students of Islamic Azad University and State Universities [Volume 3, بهار 1393, 2014, Pages 1-12]
Educational Development PoliciesInterpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies [Volume 13, Issue 50, 2024, Pages 295-318]
Educational InterventionsThe effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
Educational needsIdentifying educational needs of Iranian Certified Public Accountants towards the Implementing of International Financial Reporting Standards [Volume 7, Issue 27, 2018, Pages 137-152]
Effective internal controlExplaining the components and model of effective internal control from the perspective of senior management and the audit committee with the approach of structural equations [Volume 14, Issue 55, 2025, Pages 83-98]
EffectivenessProductivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
EffectivenessIdentifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
EffectivenessThe relation between interactive uses of budgets, diagnostic uses of budgets and team effectiveness and role of perceived collective efficacy [Volume 6, Issue 22, 2017, Pages 87-102]
EffectivenessInvestigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
EffectivenessImproving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
EffectivenessResearch budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
EffectivenessEffective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan [Volume 7, Issue 28, 2018, Pages 107-122]
EffectivenessInvestigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
Effectiveness of Audit CommitteeA Model for Efficacy of audit committee and value relevance of accounting information: Structural equation modeling approach [Volume 6, Issue 24, 2017, Pages 1-12]
Effective sizeConceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
Effective Tax RateInvestigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2020, Pages 285-296]
Effect sizeMeta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
Effect sizeMeta-analysis of auditor characteristics and profit quality (Considering profit quality indicators) [Volume 13, Issue 50, 2024, Pages 87-103]
EfficiencyProductivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
EfficiencyIdentifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
EfficiencyResearch budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
EfficiencyThe effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting [Volume 9, Issue 36, 2020, Pages 297-312]
EfficiencyIdeological representation of financial reporting in mutual funds by critical discourse analysis [Volume 10, Issue 40, 2021, Pages 371-378]
EfficiencyPresenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
Efficient Earnings ManagementInformation Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
Efficient Monitoring HypothesisReal Earnings Management and Market Value of Cash Holdings: The Role of Efficient Monitoring Hypothesis and Combination of Interpersonal Deception Theory and Signaling Theory [Volume 8, Issue 32, 2019, Pages 127-144]
Eisenhower CharacterInvestigating the Impact of Moral Decision Making, Disclosure and Profile of Eysenck Personality on the Moral Intensity Perceived by Public Accountants [Volume 10, Issue 40, 2021, Pages 217-231]
ElectionExplanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
Electronic auditInvestigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
Embedded AgencyImpact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
Employee expensesEarnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
Employee relationsRelationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
Employee relationsRelationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange [Volume 6, Issue 21, 2017, Pages 61-76]
Employee Welfare LevelTest of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
Employment IndexInvestigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
EnglandProviding a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
Enterprise Resource PlanningStudy of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
Enterprise Resource PlanningImproving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
Enterprise Resources Planning (ERP)Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
Entrepreneur and Non-Entrepreneur AuditorsComparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
Entrepreneurial MarketingThe Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]
Entrepreneurship ManagementDesigning a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
EntropyQuality of information disclosure of listed companies on the Tehran Stock Exchange using fuzzy approach [Volume 1, تابستان 1391, 2012, Pages 115-122]
EnvironmentRelationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange [Volume 6, Issue 21, 2017, Pages 61-76]
EnvironmentInternal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting [Volume 7, Issue 25, 2018, Pages 153-162]
EnvironmentComparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
Environmental accountingTesting the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information [Volume 9, Issue 35, 2020, Pages 207-220]
Environmental DisclosureA Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
Environmental DisclosurePerformance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode [Volume 10, Issue 40, 2021, Pages 89-105]
Environmental factorsProvides a template for understanding auditors' skepticism with a content analysis approach [Volume 7, Issue 25, 2018, Pages 11-28]
Environmental Indicatorsdevelopment of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
Environmental ManagementInvestigating the Impact of Environmental Management Criteria on Social Responsibility on Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria in Accounting [Volume 12, Issue 47, 2023, Pages 323-342]
Environmental management accountingTesting the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information [Volume 9, Issue 35, 2020, Pages 207-220]
Environmental performanceInvestigating the Impact of Social, Environmental (Environmental) and ethical Performance on Financial Performance of Companies admitted to the Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 145-158]
Environmental StrategiesInvestigating the relationship between strategic management accounting and strategic environmental performance by considering the effects of environmental strategies [Volume 14, Issue 53, 2025, Pages 187-200]
EPSInvestigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
Equity CostThe moderating role of adopting International Financial Reporting Standards (IFRS) on the relationship between Earning Quality With equity costs (Empirical Evidence: Banks and Insurance firms and Investments firms in Tehran Stock Exchange) [Volume 8, Issue 30, 2019, Pages 15-26]
Equity Return RateAdherence to quality management standards and profitability indicators based on quality management theory (Empirical evidence: Tehran Stock Exchange) [Volume 13, Issue 49, 2024, Pages 17-30]
ERPInvestigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system [Volume 15, Issue 60, 2026, Pages 279-294]
Error managementInvestigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
Error managementPresenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
Ethical AuditSurvey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
Ethical Behavior DevelopmentDesigning and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
Ethical Behavior of AuditorsThe Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior [Volume 8, Issue 30, 2019, Pages 237-264]
Ethical climateIdentify the dimensions of auditors' professional ethics behavior with emphasis on ethical climate through a qualitative content analysis approach [Volume 11, Issue 43, 2022, Pages 365-378]
Ethical climateThe effect of ethical climate on auditors’ whistle-blowing whit the mediating role of job satisfaction and organizational commitment [Volume 14, Issue 56, 2025, Pages 83-95]
Ethical componentsThe effect of professional ethics on auditors' judgments [Volume 14, Issue 54, 2025, Pages 251-262]
Ethical CultureAttitude to Stress Paradigm in Audit Quality Subject;
By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Ethical Decision MakingEffective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
Ethical IdentityCommitment and Dysfunctional behavior of the auditor: A test of social exchange theory using the moderating role of the individual's Ethical identity [Volume 12, Issue 47, 2023, Pages 161-176]
Ethical principlesInvestigating the effect of ethical principles, religiosity, auditor's personality and coronavirus on the quality of independent auditors' audit services [Volume 16, Issue 61, 2027, Pages 31-46]
Ethic auditidentifying the factors influencing ethic oudit by grounded theory [Volume 13, Issue 50, 2024, Pages 61-72]
EthicsEthical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
EthicsThe ranking of the utility of corporate governance indicators in line with stakeholder theory [Volume 10, Issue 39, 2021, Pages 187-199]
EthicsThe achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
EthicsInvestigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
EthicsDesigning and Explaining the Human Resources Accounting Excellence Model in Ilam Telecommunications Company [Volume 15, Issue 58, 2026, Pages 57-80]
EvaluatingEvaluating the effectiveness of cost system information in the organization of agricultural education, extension and research, in order to improve performance and financial reporting [Volume 14, Issue 53, 2025, Pages 275-290]
EvaluationEvaluation of the role of firm’s life cycle in the optimal design of
Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
EvaluationMetacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]
EvaluationPresenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
EvaluationRanking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
EvaluationEvaluation and ranking of effective factors in the deployment of accounting software [Volume 14, Issue 54, 2025, Pages 149-163]
Event ResearchSurvey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
Evolution of accountingModeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
Evolution of accountingA Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
Evolution of management accountingProvide a model based on contingency theory;
New analytical from factors affecting on the determination
cost and financial control of products [Volume 9, Issue 34, 2020, Pages 17-34]
Executive compensationManagerial Risk Taking Incentives, Corporate Social Responsibility and Firm Risk [Volume 9, Issue 34, 2020, Pages 229-251]
Exhibition ParticipantsEvaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
ExpectationsEvaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
Expected Credit loss ModelThe Investigation of International Financial Reporting Standards (IFRS), with emphasis on the implementation of Expected Credit Loss Model (ECL) in Iranian Banks [Volume 9, Issue 34, 2020, Pages 1-16]
ExpenseA Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services [Volume 1, زمستان 1391, 2012, Pages 1-14]
Expose QualityThe Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
External CapitalThe relationship between intellectual Capital Disclosure with Partnership and Size of listed companies in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 51-64]
External DisclosurePresenting a Whistleblowing Model for Accountants [Volume 12, Issue 46, 2023, Pages 297-312]
External factorsDesigning a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
External factorsFuzzy explanation of the model for predicting the transparency of financial reporting in Tehran Stock Exchange listed companies [Volume 14, Issue 56, 2025, Pages 49-64]
External factorsPresenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]
External Organizational PerformanceInvestigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
Extra-organizational factorsPresenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
F
FacilitatorsIdentifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties
(GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
Factor analysisEvaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
Faculty of ManagementInvestigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
FAHPRecognising and ranking the Factors Affecting on Social Responsibility Reporting in the Social Security Organization Using Fuzzy Hierarchical Analysis Model [Volume 12, Issue 46, 2023, Pages 21-42]
Fairclough ApproachCritical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
Fair valueConservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
Fair valueDecision Making and Judgment Styles in Fair Value Estimation:The effect of the mental framework [Volume 11, Issue 43, 2022, Pages 293-307]
Fair value accountingChallenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
Fair value Accounting EstimatesIdentifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
Family businessThe Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
Fars provinceReview of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
Fear of Losing the ClientAn Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
FeasibilityIdentifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling [Volume 9, Issue 35, 2020, Pages 35-49]
Feed Forward Neural NetworksThe Evaluating Auditing Risk by Data Mining Approach
(Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
Female DirectionThe Investigating the relationships between the presence of women managers on the board of directors and the performance of listed company in the stock Exchange in Tehran [Volume 3, زمستان 1393, 2014, Pages 63-74]
Female Managers (FDBI)Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM) [Volume 11, Issue 43, 2022, Pages 97-111]
Financial ActionThe Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
Financial and non-Financial MetricsInvestigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
Financial BehaviorInvestigating the Relationship between Personality Characteristics and Financial Well-Being and Financial Behavior of Iranian Association of Certified Public [Volume 11, Issue 44, 2022, Pages 61-74]
Financial behavior of managersPresentation of the Quality Model for the Disclosure of Accounting Information Based on the Analysis of Financial Behavior of Cognitive Psychological Viewers [Volume 7, Issue 27, 2018, Pages 63-82]
Financial Brain SkillsThe Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
Financial ConstraintThe effect of social responsibility and risk-taking on the performance of companies according to the moderator variable of financial constraint [Volume 11, Issue 41, 2022, Pages 145-158]
Financial ConstraintsThe study of impact financial constraints on costs stickiness [Volume 4, پاییز 1394, 2015, Pages 117-124]
Financial ConstraintsSensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed
in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
Financial ConstraintsThe effect of economic cycles on the interaction between financial constraints and the replacement of the independent auditor in companies listed on the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 197-212]
Financial ConstraintsReturns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
Financial ConstraintsInvestigating the effect of different models of disclosing social responsibility information on the relationship between financial constraints and family ownership in companies listed on the Tehran Stock Exchange [Volume 12, Issue 48, 2023, Pages 271-286]
Financial Corruption reportingProvide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
Financial CrimeThe Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
Financial crisesInvestigating the validity of free cash flow and its practical application in predicting financial crises based on international accounting standards :Evidence from the Iranian capital market. [Volume 11, Issue 41, 2022, Pages 259-270]
Financial CrisisEstablishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
Financial CrisisThe effect of management ability to control the internal financial crisis and the possibility of fraudulent reporting [Volume 7, Issue 27, 2018, Pages 95-108]
Financial CrisisIQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
Financial CrisisFinancial Crisis and Corporate Value Creation: Testing Information Content Theory [Volume 12, Issue 48, 2023, Pages 47-62]
Financial CrisisIdentifying The Effective Factors Of Accounting Information Systems On Tendency To Earnings Management In Financial Crisis Conditions [Volume 15, Issue 57, 2026, Pages 161-176]
Financial CrisisTesting the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms [Volume 15, Issue 59, 2026, Pages 207-217]
Financial CriteriaFuzzy explanation of the model for predicting the transparency of financial reporting in Tehran Stock Exchange listed companies [Volume 14, Issue 56, 2025, Pages 49-64]
Financial decisionsIdentifying factors affecting the financial decisions of managers with an emphasis on organizational intelligence and competitive intelligence and an inflated perception of literacy [Volume 15, Issue 60, 2026, Pages 229-244]
Financial DepthThe effect of trade credit and financial depth on cash holdings [Volume 4, بهار 1394, 2015, Pages 41-54]
Financial DevelopmentIdentifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Financial DistressInteractive Effect of Management Ability and Financial Distress on Audit Fees (Empirical Evidence: Tehran Stock Exchange) [Volume 10, Issue 39, 2021, Pages 29-42]
Financial distress riskInvestigating the effect of company helplessness risk on bank credit risk [Volume 10, Issue 40, 2021, Pages 309-321]
Financial EnvironmentThe Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
Financial Field ExpertsDesigning a corporate Tax Compliance Model Based on Date -Based Theory in Iranian Tax System. [Volume 9, Issue 36, 2020, Pages 163-178]
Financial FlexibilityInvestigating the Relationship between Political Connections and Financial Flexibility: Using spare debt capacity [Volume 13, Issue 52, 2024, Pages 153-172]
Financial FraudDesigning a comprehensive model to detect financial fraud in government and non-government companies [Volume 16, Issue 61, 2027, Pages 185-208]
Financial GraftInvestigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
Financial HealthThe effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
Financial HealthInvestigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
Financial Information AccreditationIdentifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Financial InstabilityIran's Social Accounting Matrix with a Focus on Taxation and the Environment [Volume 12, Issue 47, 2023, Pages 59-78]
Financial Intelligence of ManagersThe Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior [Volume 8, Issue 30, 2019, Pages 237-264]
Financial LiteracyThe Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
Financial LiteracyThe effect of individual and family factors on the financial literacy of investors in the Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 309-321]
Financial managementThe effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 131-144]
Financial PerformanceA Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
Financial PerformanceInvestigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
Financial PerformanceExplaining the relationship between value-based management company`s rank and financial performance [Volume 5, Issue 18, 2016, Pages 105-117]
Financial PerformanceInvestigating the Impact of Social, Environmental (Environmental) and ethical Performance on Financial Performance of Companies admitted to the Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 145-158]
Financial PerformanceInvestigating the Relationship between Internal Audit Quality with Stock Price Growth and Financial Performance of Tehran Stock Exchange Banks [Volume 9, Issue 33, 2020, Pages 193-207]
Financial PerformanceExplaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
Financial PerformanceThe impact of management accounting systems on development of intellectual capital dimensions and financial performance by emphasis on business intelligence in Iran capital market [Volume 10, Issue 37, 2021, Pages 255-270]
Financial PerformanceIdentify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
Financial Performancepresentation of model of financial performance based on the disclosure of environmental information in companies listed on the Tehran Stock Exchange (TSE) [Volume 12, Issue 45, 2023, Pages 17-38]
Financial PerformanceOrientation of environmental sustainability and financial structure; Moderating effects of activity level, type of industry, profitability and environmental capital [Volume 12, Issue 46, 2023, Pages 245-258]
Financial PerformanceThe Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
Financial PerformanceThe moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
Financial PerformanceThe Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]
Financial PerformanceThe Effect of board of directors’ characteristics on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies [Volume 14, Issue 54, 2025, Pages 17-36]
Financial PerformanceStudy of management environmental expenses in petrochemical companies accepted in Tehran stock exchange using financial performance indices [Volume 14, Issue 55, 2025, Pages 111-127]
Financial Performance AssessmentEvaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
Financial Performance FailuresA propositional content paradigm of financial performance deficiencies:
A case study of Abadan Oil Refining Company [Volume 9, Issue 36, 2020, Pages 123-145]
Financial PerspectiveEvaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
Financial PressureStudy of the role of management ability, political influence and financial pressure on the quality of financial reporting of listed banks [Volume 11, Issue 44, 2022, Pages 391-410]
Financial ProcessImproving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
Financial RatiosBankruptcy prediction and Corporate Governance:
Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
Financial ReportingThe investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
Financial ReportingCost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
Financial ReportingProfessional development of Iran’s capital market on the basis of financial engineering approach and its impact on the quality of accounting and auditing [Volume 6, Issue 23, 2017, Pages 11-30]
Financial ReportingThe Effect of the board's independence on the quality of social information disclosure in Annual Reports [Volume 7, Issue 27, 2018, Pages 51-62]
Financial ReportingEnding the Reporting-for-Intangibles Current Status: Need to Start a New Approach [Volume 8, Issue 32, 2019, Pages 259-272]
Financial ReportingInvestigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
Financial ReportingProvide a comprehensive profit management model based on critical thinking using fuzzy ANP method [Volume 10, Issue 40, 2021, Pages 121-134]
Financial ReportingThe effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
Financial ReportingInvestigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies [Volume 14, Issue 53, 2025, Pages 221-234]
Financial Reportingthe Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
Financial Reporting ComplexityThe effect of reducing the complexity of financial reporting and earnings management with social responsibility [Volume 10, Issue 38, 2021, Pages 183-203]
Financial Reporting ComplexityInfluence of audit committee effectiveness on financial reporting complexity [Volume 14, Issue 54, 2025, Pages 165-186]
Financial Reporting ComplexityInfluence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
Financial Reporting CredibilityAssessing the effect of readability of financial statements and financial reporting credibility on companies' value creation from the perspective of shareholders [Volume 14, Issue 54, 2025, Pages 57-71]
Financial Reporting CycleExplain the effective internal audit model based on the perspectives and strategy of the financial reporting cycle (using Delphi technique and structural equations) [Volume 12, Issue 47, 2023, Pages 275-290]
Financial Reporting ReadabilityThe Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
Financial Reporting Supply ChainPresentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
Financial reporting with Islamic ApproachThe Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
Financial ResourcesRanking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
Financial self-efficacyPresenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2027, Pages 505-520]
Financial StatementsRelationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
Financial StatementsFormulation of Financial Statement Fraud Detection Model Using Artificial Neural Network and Support Vector Machine Approaches in Companies Listed in Tehran Bahador Stock Exchange [Volume 11, Issue 41, 2022, Pages 285-314]
Financial StatementsThe Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
Financial Statement Verification TriangleInvestigating the Impact of Triangle Confirmation on the Survival Rate of Triangle Members in Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 499-514]
Financial TransparencyThe Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
Financial TransparencyThe Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
Financial ViolationsInvestigating the relations between the components of Internal Control System Organization to Reduce Financial Violations and Improve Administrative Health [Volume 14, Issue 55, 2025, Pages 17-32]
Financial Well-BingThe Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
FinancingThe effect of Earnings quality On trade credit with an Emphasis on the consistency of Accounting Information : A Text Mining Approach [Volume 12, Issue 45, 2023, Pages 391-406]
FinancingAnalyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
Financing ConstraintsComparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
Financing PatternTransparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
Findings indicate that in industries examinedExperimental Explanation of Capital Structure Theories to Determine the Dominant Pattern in Iran's Capital Market (with emphasis on pharmaceuticals, and foodstuffs other than sugar industries) [Volume 8, Issue 31, 2019, Pages 15-34]
Firm efficiencyMeasure performance and management ability based
on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
Firm Sizeproviding a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
Firm SizeThe effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
Firm SizeExamining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management [(Articles in Press)]
Firms life cycleEvaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
Firms life cycleThe effect of mismatching costs with revenues on tax coincidence during firms life cycle. [Volume 12, Issue 46, 2023, Pages 441-458]
Firm-SpecificThe Investigation of Incremental Usefulness of Firm-Specific Differential Persistence on the Predictive Power of Earnings Forecast Cross-Sectional Models [Volume 8, Issue 32, 2019, Pages 145-160]
Firm's ValueThe impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
Firm ValueThe investigation effect of accruals-based earnings management and real earnings management on stock liquidity and firm value [Volume 3, پاییز 1393, 2014, Pages 41-54]
Firm ValueInvestigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
Firm ValueInternet disclosure of financial information and firm value: An Empirical test of signaling theory [Volume 7, Issue 26, 2018, Pages 1-10]
Firm ValueExplaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
Fixed CostsApplication of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
Fixed CostsThe effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting [Volume 9, Issue 36, 2020, Pages 297-312]
Flesch IndexContent Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index [Volume 15, Issue 60, 2026, Pages 211-227]
Fog indexProvides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
Food IndustryDesigning a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
Forced TurnoverType of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
Foreign directors' stocksImpact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
Foreign investmentInvestigating the relationship between special risk and investment of companies listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 57-69]
Forensic Accountant QualityPresenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
Forensic AccountingPresenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
Forensic AccountingPresenting a forensic accounting model in the public sector with fuzzy Delphi method [(Articles in Press)]
Forensic Accounting Quality ModelPresenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
Form of SuccessionType of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
Forward-Looking and Historical informationDeveloping a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
Forward-Looking DisclosureDeveloping a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
Fourth Generation UniversityA Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
Fraud detectionThe Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
Fraud detectionAnalyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
Fraud disclosurePresenting a model of the effect of emotional intelligence on audi-tors' willingness to disclose fraud by considering the mediating role of demographic variables [(Articles in Press)]
Fraud in financial reportingInvestigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2017, Pages 135-144]
Fraud in financial statementThe Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
Fraud in financial statementsIdentify and Ranking of Factors affecting on detecting the financial statement frauds using the Analytical Hierarchy Process (AHP) [Volume 9, Issue 35, 2020, Pages 1-20]
Fraud or Fraudulent ActivitiesIdentify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
Fraud ProbabilityThe effect of management ability to control the internal financial crisis and the possibility of fraudulent reporting [Volume 7, Issue 27, 2018, Pages 95-108]
Fraud Risk AssessmentThe Impact of Auditors' Cognitive Style on Fraud Risk Assessment:
(A Test of Kolb's Experiential Learning Theory) [Volume 9, Issue 34, 2020, Pages 253-275]
Fraud Risk AssessmentIndividual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
Fraud TriangleIdentify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
Fraud TriangleIdentify and Ranking of Factors affecting on detecting the financial statement frauds using the Analytical Hierarchy Process (AHP) [Volume 9, Issue 35, 2020, Pages 1-20]
Fraudulent Financial ReportingThe role of ethics in strategic interaction between independent auditor and management based on game theory [Volume 8, Issue 29, 2019, Pages 43-56]
Fraudulent Financial ReportingExplaining Behavioral Tendencies in Fraudulent Financial Reporting:
A Psychological Theory Test of Behavior Stability [Volume 10, Issue 37, 2021, Pages 129-141]
Fraudulent Financial ReportingThe antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
Fraudulent Financial ReportingHow testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
Fraudulent Financial Reportingthe Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
Fraudulent financial statementsProviding a Model for Forecasting fraudulent Financial Statements and Comparing Financial Statements and Ratios with Benford Law [Volume 9, Issue 35, 2020, Pages 221-237]
Fraudulent PossibilityIQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
Free cash flowInvestigating the persistence of abnormal changes in components accounting earnings companies listed on the Stock Exchange of Tehran [Volume 2, پاییز 1392, 2013, Pages 49-60]
Free Float StockThe Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
F-SCOREDetecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
Function efficiency of internal auditThe impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
Fundamental and discretionary componentsStudy the Effect of Accrual Variability and its Fundamental and Discretionary Components on Idiosyncratic and Systematic Return Volatility [Volume 4, تابستان 1394, 2015, Pages 145-158]
Fundamental Data TheoryAgile Management of New Product Development Cycle with World Class Production Approach (Case Study: Iran Khodro Company) [Volume 9, Issue 36, 2020, Pages 197-213]
Future Information-Exposition-Stock Exchange- SizeEffective factors on the level of exposition of future information in annual reports of companies accepted in Tehran stock market [Volume 4, زمستان 1394, 2015, Pages 57-68]
Future operating cash flowInvestigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
Future Stock Price Crash RiskThe effect of investors' behavioral biases on the future stock price crash risk with emphasis on the role of financial reporting quality [Volume 13, Issue 50, 2024, Pages 137-151]
FuturologyAssumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
Fuzzy activity based costingA Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services [Volume 1, زمستان 1391, 2012, Pages 1-14]
Fuzzy AHPIdentifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
Fuzzy Analytical Hierarchy ProcessPresentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
Fuzzy analytic hierarchy process (FAHP)Identifying and ranking the components and indicators of web-based integrated reporting with corporate citizenship reporting approach using a combination of fuzzy Delphi and fuzzy analytic hierarchy process (FAHP [Volume 9, Issue 36, 2020, Pages 229-250]
Fuzzy ANPThe Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Fuzzy ANP MethodIdentifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization [Volume 12, Issue 46, 2023, Pages 391-410]
Fuzzy approachEvaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
Fuzzy Cognitive Mapping TechniqueAdaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
Fuzzy DelphiPresentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
Fuzzy DelphiThe Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
Fuzzy DelphiIdentifying and ranking the components and indicators of web-based integrated reporting with corporate citizenship reporting approach using a combination of fuzzy Delphi and fuzzy analytic hierarchy process (FAHP [Volume 9, Issue 36, 2020, Pages 229-250]
Fuzzy DelphiIdentify the components of auditor behavior based on social capital by qualitative hybrid method, fuzzy delphi and ISM [Volume 10, Issue 38, 2021, Pages 145-158]
Fuzzy DelphiIdentifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process [Volume 11, Issue 43, 2022, Pages 13-36]
Fuzzy DelphiIdentify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
Fuzzy DelphiPropose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
Fuzzy DelphiPresenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
Fuzzy DelphiPresenting a model of financial performance based on social responsibility in banks with a phenomenological approach [Volume 16, Issue 61, 2027, Pages 147-166]
Fuzzy Inference SystemFormulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
Fuzzy LogicFormulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
Fuzzy LogicInvestigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection
(Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
Fuzzy numbersA Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services [Volume 1, زمستان 1391, 2012, Pages 1-14]
Fuzzy RankingIdentification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
Fuzzy screeningIdentification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
Fuzzy screeningIdentifying dimensions and components of well-being using Meta-synthesis method and determining its importance level from the point of view of accountants using fuzzy screening method [Volume 15, Issue 57, 2026, Pages 1-19]
Fuzzy Screening TechniqueAdaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
Fuzzy-set Qualitative Comparative Analysis (fsQCA)Assessment of financial risk tolerance with Fuzzy-set Qualitative Comparative Analysis (fsQCA)in Iran's capital market [Volume 16, Issue 61, 2027, Pages 115-128]
GAHP ApproachIdentifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties
(GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
Game theoryThe role of ethics in strategic interaction between independent auditor and management based on game theory [Volume 8, Issue 29, 2019, Pages 43-56]
Game theoryDesign and analysis of the tax game between the company and the state using the games theory [Volume 10, Issue 39, 2021, Pages 201-217]
Gap analysisCorporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
Gardner's multiple intelligencesPrioritizing the components of organizational mistrust in the formation of Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 15, Issue 57, 2026, Pages 177-194]
GenderThe Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
GenderThe Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
GenderThe effect of individual and family factors on the financial literacy of investors in the Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 309-321]
General Audit Gaps in AuditingProvide a model for explaining the effectiveness of the general expectation gap from auditing based on a lack of social trust [Volume 11, Issue 44, 2022, Pages 129-144]
General decision-making styles of managersTitle: Providing a model in relation to the general decision-making styles of managers with the components of performance appraisal based on the intellectual capital of companies listed on the stock exchange [Volume 11, Issue 43, 2022, Pages 51-65]
GeneralismPrioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting [Volume 8, Issue 31, 2019, Pages 185-202]
Generalized Method of Moments (GMM)Investigating the Nonlinear Impact of Earnings Management and Business Strategy on Firm Bankruptcy Risk Using Generalized Method of Moments (GMM) [Volume 14, Issue 56, 2025, Pages 183-192]
Genetic algorithmDesigning a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
Genetic algorithmOptimizing Benish's fraud model in forecasting Restatement of Financial Statements Using a combination of neural network and Genetic Algorithm [Volume 14, Issue 54, 2025, Pages 73-87]
Geographic situationDistinction and Making clear of Influence of “Geographic situation and micro cultures” on Cost Stickiness in Paper Money Stock Exchange Companies in Tehran [Volume 7, Issue 27, 2018, Pages 39-50]
Giddens Structure TheoryExplaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
GlobalizationPresenting a model of the challenges of implementing Islamic accounting in Iran and its globalization [Volume 16, Issue 62, 2027, Pages 111-120]
Goffman's performance theoryExplaining the function of impact management in the role of auditors from the perspective of Goffman's dramatic theory and presenting the proposed model [Volume 14, Issue 56, 2025, Pages 147-166]
Going ConcernThe impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
Good tax governanceFactors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
Governance efficiencyGovernance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
Governance SystemInvestigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors [Volume 12, Issue 46, 2023, Pages 181-200]
Governance SystemProvide a profit transparency model
Whit LASSO and LARS AI approach [Volume 12, Issue 48, 2023, Pages 105-120]
Governmental AccountingSystematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
Grand TheoryIdentifying Factors Influencing Auditors' Psychological Characteristics in Audit Judgment [Volume 10, Issue 37, 2021, Pages 143-158]
Green AccountingPresenting an interpretative model of competitive values of green accounting in Tehran Stock Exchange - an analysis based on Q method [Volume 14, Issue 54, 2025, Pages 89-110]
Green productionIdentifying the managerial pattern of causal relationships and prioritizing factors affecting green production in smart production systems based on digital transformation [Volume 14, Issue 54, 2025, Pages 221-237]
Green supplier selectionpresentation multi - objective mathematical model of supplier selection in green closed loop supply chain [Volume 9, Issue 35, 2020, Pages 83-101]
Green supply chainpresentation multi - objective mathematical model of supplier selection in green closed loop supply chain [Volume 9, Issue 35, 2020, Pages 83-101]
Gross Domestic Product (GDP)The role of accounting information in forecasting Gross domestic product [Volume 13, Issue 49, 2024, Pages 233-250]
Ground approachThe management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
Grounded factorsIdentifying and ranking the causal, contextual and central factors of critical realism of ethics and accounting culture with the foundation's data approach [Volume 16, Issue 64, 2027, Pages 33-50]
Grounded TheoryDevelopment of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
Grounded TheoryTowards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
Grounded TheoryXBRL acceptance and implementation model in IRAN [Volume 8, Issue 32, 2019, Pages 51-66]
Grounded TheoryProviding a model for sense making of management accounting information to managers [Volume 8, Issue 32, 2019, Pages 225-244]
Grounded TheoryDeveloping the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
Grounded TheoryA risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
Grounded TheoryPresenting and evaluating the tax compliance model of legal entities based on the views of tax experts using the underlying theory in the Iranian tax system [Volume 10, Issue 38, 2021, Pages 345-360]
Grounded TheoryDeveloping a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
Grounded TheoryDesigning a bias model for tax officials and auditors with grounded theory-based approach [Volume 10, Issue 39, 2021, Pages 303-317]
Grounded TheoryPresenting a Proposed Model of Operational Audit Quality in the Iranian Public Sector Using a Grounded Theory [Volume 10, Issue 38, 2021, Pages 409-425]
Grounded TheoryProvide an integrated model of the challenges and barriers to the effectiveness of audit committees using the Grand Theory approach [Volume 11, Issue 41, 2022, Pages 95-110]
Grounded TheoryThe Design of Audit Whistleblowing model based on Grounded Theory Approach [Volume 11, Issue 41, 2022, Pages 325-340]
Grounded TheoryProviding a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
Grounded TheoryProvide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
Grounded TheoryDevelopment of sustainability accounting model at the industry level [Volume 12, Issue 46, 2023, Pages 313-328]
Grounded TheoryDesigning a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
Grounded Theoryidentifying the factors influencing ethic oudit by grounded theory [Volume 13, Issue 50, 2024, Pages 61-72]
Grounded TheoryA Model for the Accounting Ethical Issues [Volume 13, Issue 50, 2024, Pages 105-120]
Grounded TheoryPresenting a Management Accounting Model Based on Critical Thinking Using Grounded Theory [Volume 13, Issue 51, 2024, Pages 281-296]
Grounded TheoryProviding a Model for Assessing the Relationship between Behavioral Biases and Financial Managers Decisions in Iran’s Stock Exchange Market Based on Grounded Theory [Volume 13, Issue 50, 2024, Pages 339-356]
Grounded TheoryInvestigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies [Volume 14, Issue 53, 2025, Pages 221-234]
Grounded TheoryPresenting an interpretative model of competitive values of green accounting in Tehran Stock Exchange - an analysis based on Q method [Volume 14, Issue 54, 2025, Pages 89-110]
Grounded TheoryInvestigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
Grounded TheoryIdentifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
Grounded TheoryDeterminants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
Grounded TheoryPresenting a model for measuring financial innovation based on foundation data approach [Volume 16, Issue 63, 2027, Pages 101-118]
GroundedTheoryThe Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
Group ShareholdersInvestigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
GrowthThe Effect of Growth, Innovation and Knowledge Management on the Relation between the Effect of Growth, Innovation and Knowledge Management on the Relation between the Dimensions of the Balanced Scorecard with Organizational Productivity [Volume 10, Issue 37, 2021, Pages 159-171]
Growth OpportunitiesThe Effect of Mental Accounting of Investors on Debt Maturity and Growth Opportunities of Assets of Companies Listed on the Stock Exchange [Volume 14, Issue 54, 2025, Pages 287-312]
Growth SharesInvestigating the Impact of Intellectual Capital Indices and Information Asymmetry on Stock Portfolio Returns: Growth or Value? [Volume 10, Issue 38, 2021, Pages 167-181]
Growth without inflationChallenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
GuanxiGuanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
H
Halo effectDetermining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
Handicrafts & TourismIdentifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process [Volume 11, Issue 43, 2022, Pages 13-36]
Health AccountingAnalysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2020, Pages 313-322]
Health sectorPresenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
Heterogeneity of investors' BeliefsInvestigating the effect of Accruals on the Heterogeneity of investors' Beliefs and their interaction on Stock Returns [Volume 8, Issue 29, 2019, Pages 149-160]
HeuristicsConceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
Hexagon ModelFraud in Financial Statements and the Moderating Role of the Audit Committee: The Fuzzy Hierarchy Analysis (FAHP) Approach and the Hexagon Model. [Volume 15, Issue 60, 2026, Pages 71-87]
Hey index accountingRelationship Between Risk and Return Stock Index Accounting in the Banks [Volume 1, بهار 1391, 2012, Pages 73-84]
High and Low Quality of Voluntary DisclosureThe relationship between companies' social sustainability performance and the quality of voluntary disclosure [Volume 13, Issue 49, 2024, Pages 1-16]
High Involvement ManagementDark Personality Traits and Organizational Citizenship Behavior of Auditors: A Test of Self-Determination Theory [Volume 10, Issue 38, 2021, Pages 381-396]
HistoryLittleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
Hofstede’s Cultural FeaturesThe Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
Hofstede's cultural frameworkProvide a model based on Hofstede's cultural framework for investors ' financial decision - making [Volume 10, Issue 40, 2021, Pages 281-292]
Holding CompaniesThe Internal Audit Challenges In Holding Co.’s and solutions
In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
HospitalA Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services [Volume 1, زمستان 1391, 2012, Pages 1-14]
Human CapitalThe Impact of Intellectual capital on the financial information quality for listed firms in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 37-50]
Human CapitalThe relationship between intellectual Capital Disclosure with Partnership and Size of listed companies in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 51-64]
Human CapitalDevelopment of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
Human CapitalTitle: Providing a model in relation to the general decision-making styles of managers with the components of performance appraisal based on the intellectual capital of companies listed on the stock exchange [Volume 11, Issue 43, 2022, Pages 51-65]
Human Capitalcost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
Human CapitalPrioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
Human Capital ProductivityThe Impact of Human Capital Productivity on Cash Holdings: A Test of
Stakeholders Theory [Volume 13, Issue 49, 2024, Pages 89-98]
Human Capital ReportingDevelopment of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
Human Capital Reporting (HCR)Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
Human Resource AccountingInvestigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
Human Resource AccountingDevelopment of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
Human Resource AccountingDesigning and Explaining the Human Resources Accounting Excellence Model in Ilam Telecommunications Company [Volume 15, Issue 58, 2026, Pages 57-80]
Human Resource AuditingTypes, levels and stages of human resource auditing:
applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
Human Resources ManagementDesigning a model of human resource accounting
in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
Human Resources ManagementPrioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
Human Resources ManagementThe model of human resources management in auditing institutions with the approach of foundational data theory [(Articles in Press)]
Human Resources ReportingHuman Resource Accounting and Reporting Based on Metacognitive Testing with the Future Development Approach for Corporate Reporting. [Volume 14, Issue 53, 2025, Pages 247-257]
Human rightsDetermining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
I
IABCApplication of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS)
In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
IABCExplaining of Costing new Model Based on Neuro- Fuzzy Time
Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
IAS 39Identification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
ICT fieldSensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
IdealismEthical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
Idiosyncratic Stock return volatilityStudy the Effect of Accrual Variability and its Fundamental and Discretionary Components on Idiosyncratic and Systematic Return Volatility [Volume 4, تابستان 1394, 2015, Pages 145-158]
IFRS 9Identification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
Imperialist CompetitivePrediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
ImplementationStudy of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
ImplementationImplementation of business intelligence for subsidiaries of Bank Melli Iran [Volume 13, Issue 51, 2024, Pages 411-432]
Implementioned Depreciation ModelThe Investigation of International Financial Reporting Standards (IFRS), with emphasis on the implementation of Expected Credit Loss Model (ECL) in Iranian Banks [Volume 9, Issue 34, 2020, Pages 1-16]
IncomeInvestigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
Income and Accrual itemsThe Role of Earning Management through Income and Accrual items the Relevance of Accounting Information [Volume 8, Issue 32, 2019, Pages 285-300]
Income SmoothingThe Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content [Volume 3, تابستان 1393, 2014, Pages 35-46]
Income SmoothingThe Effect of Income Smoothing on Taxable Income that Determined by Iranian Association of Certified Public Accountants and Auditing Organization [Volume 3, تابستان 1393, 2014, Pages 47-54]
Increasing the quality of auditingComprehensive Model of Oligarchy in Auditing:
Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
IndependenceComparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
Independence of the boardImpact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
Independence of the board of directorsTest of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
Independent auditA risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
Independent auditExamining the effects of the lack of a theoretical audit framework [Volume 11, Issue 43, 2022, Pages 163-174]
Independent AuditorsIdentify barriers and provide a model for implementing a risk-based audit system in Iran [Volume 11, Issue 43, 2022, Pages 127-143]
Independent AuditorsThe Design of Audit Whistleblowing model based on Grounded Theory Approach [Volume 11, Issue 41, 2022, Pages 325-340]
Independent AuditorsThe relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
Independent AuditorsInvestigating the Barriers of Implementation of the Risk-Based Audit System in Iran [Volume 12, Issue 47, 2023, Pages 43-58]
Independent Board MembersThe Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
Independent Managers (ID)Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM) [Volume 11, Issue 43, 2022, Pages 97-111]
IndexA Survey of Key Factors Determining Banks' Success in Terms of Rendering Electronic Services and Banks Ratings [Volume 1, بهار 1391, 2012, Pages 43-54]
Individual CreativityThe effect of professional skepticism on auditors' judgments and decisions regarding the mediating role of individual creativity [Volume 10, Issue 39, 2021, Pages 337-349]
Individual DifferencesExplaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Individual effectivenessThe Relationship between Leadership Style and Organizational Identity and Individual Effectiveness in Audit Institutions (A Comparative Study of Audit Institutions in the Public and Private Sector) [Volume 10, Issue 40, 2021, Pages 335-353]
Individual moodsExplaining Behavioral Tendencies in Fraudulent Financial Reporting:
A Psychological Theory Test of Behavior Stability [Volume 10, Issue 37, 2021, Pages 129-141]
Individual moodsIndividual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
Industrial networks approachTheoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management
and cost management process [Volume 5, Issue 20, 2016, Pages 87-102]
IndustryDevelopment of crisis management model in the field of industry (in the context of information quality, Case Study: Iron Ore Industry) [Volume 12, Issue 45, 2023, Pages 545-556]
Industry FeaturesDesigning a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
Industry Position and Stakeholder PressureIdentify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
Industry-Specialist AuditorsComparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
InflationFinancial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
InflationInvestigating the tax relief export and Effects of Implementation of Value Added Tax on Manufacturing [Volume 9, Issue 36, 2020, Pages 271-284]
Inflation ABCInflation and Activity based Costing
(Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
Inflation AccountingFinancial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
Inflation LABCInflation and Activity based Costing
(Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
Inflation TDABCInflation and Activity based Costing
(Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
Informational effectsConceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
Informational EfficiencyThe Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
Informational negotiationExplaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
Information and CommunicationEvaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Information and CommunicationsThe effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
Information and TransparencyDetermining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
Information asymmetricBiased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
Information ContentThe Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
Information ContentSurvey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
Information DisclosureThe Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
Information DisclosureInvestigating the effect of different models of disclosing social responsibility information on the relationship between financial constraints and family ownership in companies listed on the Tehran Stock Exchange [Volume 12, Issue 48, 2023, Pages 271-286]
Information Environment TransparencyThe relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
Information Managementimpact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
Information OrientedFactors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
Information riskThe Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
Information SalienceUnderstanding Information Salience Phenomenon: Identifying and Prioritizing its Consequences in the Stock Exchange Market [Volume 12, Issue 45, 2023, Pages 71-83]
Information SystemsProviding a Model of Using Information Technology Capabilities, Information Systems to Avoid Tax Evasion [Volume 14, Issue 54, 2025, Pages 275-286]
Information technology capabilitiesProviding a Model of Using Information Technology Capabilities, Information Systems to Avoid Tax Evasion [Volume 14, Issue 54, 2025, Pages 275-286]
Information Technology in AccountingCloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
Initial Public OfferingA study of structural factors on the output of unconventional Initial Public Offering in Tehran Stock Exchange [Volume 5, Issue 20, 2016, Pages 27-36]
Initial Public OfferingThe Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees [Volume 8, Issue 29, 2019, Pages 71-90]
Innovation EconomyDesigning a strategic cultural management model based on the components of innovation economics and its report quality [Volume 8, Issue 30, 2019, Pages 189-200]
Innovation ManagementThe Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Innovation management modelThe Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Innovation TheoryInvestigating the feasibility of blockchain technology in the field of accounting and financial reporting [Volume 14, Issue 54, 2025, Pages 133-148]
Innovative organizational managementInvestigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
Innovative Start-up companiesThe Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]
Instant shoppingDesigning and explaining the online shopping behavior model of fast consumer products with low engagement with an attitude on cost management [Volume 13, Issue 50, 2024, Pages 279-294]
Institutional EconomicsProvide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach [Volume 12, Issue 47, 2023, Pages 177-194]
Institutional investorsThe study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement and [Volume 1, زمستان 1391, 2012, Pages 27-42]
Institutional Investors HorizonInvestigating the Effect of the Effect of Quality of Internal Controls on Managerial Myopia With Emphasis on the Moderating Role of Institutional Investors Horizon [Volume 13, Issue 50, 2024, Pages 231-243]
Institutional OwnersOn the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
Institutional OwnershipImpact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
Institutional OwnershipRelationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
Institutional OwnershipThe Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
Institutional OwnershipThe Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
Institutional PressuresThe Joint Effects of Social Identity and Institutional Pressures on Audit
Quality [Volume 10, Issue 38, 2021, Pages 361-379]
Institutional PressuresInvestigating the Moderating Effect of Client Diversity on the Relationship Between Institutional Pressures and Audit Quality with Respect to the Identity of Auditors [Volume 12, Issue 47, 2023, Pages 111-128]
Institutional shareholdersCorporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
Institutional TheoryThe Internal Audit Challenges In Holding Co.’s and solutions
In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
Instrumental taxprovide A model to reduce the gap between expressive taxable income and diagnostic taxable income [Volume 11, Issue 44, 2022, Pages 411-430]
Insurance IndustryThe Role of Asset Liability Management (ALM) in the Insurance Industry in Improving the Economic Consequences of Accounting Information Quality [Volume 9, Issue 33, 2020, Pages 223-238]
Insurance IndustryThe role of asset management in the insurance industry in improving the economic consequences of the quality of accounting information and the quality of financial reporting [Volume 13, Issue 52, 2024, Pages 1-13]
Intangible resourcesPresenting a new perspective for the role of intangible resources in business strategies and social responsibility of accepted
corporates in Tehran stock exchange [Volume 9, Issue 34, 2020, Pages 207-227]
Integrated ReportingThe role of value added statement in integrated reporting in line with stakeholder theory [Volume 11, Issue 42, 2022, Pages 97-106]
Integrated SystemsActivity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
Intellectual CapitalThe Impact of Intellectual capital on the financial information quality for listed firms in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 37-50]
Intellectual CapitalInvestigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
Intellectual CapitalCost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
Intellectual CapitalDevelopment of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
Intellectual CapitalAccreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory [Volume 8, Issue 31, 2019, Pages 69-84]
Intellectual CapitalIQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
Intellectual CapitalInvestigating the relationship between intellectual capital, social capital and performance under the conditions of environmental uncertainty and the existence of trade relations in the Tehran Stock Exchange [Volume 10, Issue 39, 2021, Pages 287-302]
Intellectual CapitalThe effect of company efficiency on debt cost using intellectual capital [Volume 13, Issue 51, 2024, Pages 43-55]
Intellectual CapitalPresenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies
(structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
Intellectual Capital Efficiencycost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
Intensity of InventoryThe Effect of Corporate Characteristics on Tax Aggressiveness [Volume 13, Issue 49, 2024, Pages 63-74]
Interest rateThe investigation of effect of industry specialist auditor on cost of equity capital and interest rate on debt capital in firms listed in Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 35-46]
Internal auditA comparative Study of the Views of the Directors and Auditors in relation to the Effectiveness of Internal Controls Reporting on Financial Reporting Improvement [Volume 1, پاییز 1391, 2012, Pages 1-16]
Internal auditThe effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
Internal auditReview of the relationship between application of management accounting tools on with internal audit professional competence in the company production listed in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 47-60]
Internal auditInvestigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
Internal auditInternal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting [Volume 7, Issue 25, 2018, Pages 153-162]
Internal auditEffective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan [Volume 7, Issue 28, 2018, Pages 107-122]
Internal auditInternal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
Internal auditThe effect of internal audit and internal companies attributes on the effectiveness of internal control [Volume 9, Issue 35, 2020, Pages 249-261]
Internal auditThe role of internal audit quality in the fight against corruption
With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
Internal auditStrategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
Internal auditExplain the effective internal audit model based on the perspectives and strategy of the financial reporting cycle (using Delphi technique and structural equations) [Volume 12, Issue 47, 2023, Pages 275-290]
Internal auditThe Internal Audit Challenges In Holding Co.’s and solutions
In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
Internal auditPresenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]
Internal auditFuzzification of the weak points of internal audit of municipalities [Volume 16, Issue 64, 2027, Pages 51-71]
Internal auditDesigning an optimal model of internal audit in the Ministry of Health and examining its impact on
improving the dimensions of internal controls in post-crisis conditions [Volume 15, Issue 58, 2026, Pages 471-493]
Internal Audit CapabilityThe Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
Internal Audit DepartmentConceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
Internal AuditingProfessional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
Internal AuditorEffective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
Internal AuditorsTowards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
Internal AuditorsInterpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies [Volume 13, Issue 50, 2024, Pages 295-318]
Internal Audit qualityInvestigating the Relationship between Internal Audit Quality with Stock Price Growth and Financial Performance of Tehran Stock Exchange Banks [Volume 9, Issue 33, 2020, Pages 193-207]
Internal Audit qualityA comprehensive review of the internal audit quality literature [Volume 13, Issue 49, 2024, Pages 251-274]
Internal Business PerspectiveEvaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
Internal CapitalThe relationship between intellectual Capital Disclosure with Partnership and Size of listed companies in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 51-64]
Internal componentsDesigning a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
Internal ControlThe effect of implementing internal controls instruction on the level of financial statements users` trust [Volume 5, Issue 18, 2016, Pages 63-81]
Internal ControlEvaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Internal ControlThe effect of internal audit and internal companies attributes on the effectiveness of internal control [Volume 9, Issue 35, 2020, Pages 249-261]
Internal ControlImpact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
Internal ControlProviding an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
Internal ControlsA comparative Study of the Views of the Directors and Auditors in relation to the Effectiveness of Internal Controls Reporting on Financial Reporting Improvement [Volume 1, پاییز 1391, 2012, Pages 1-16]
Internal ControlsInternal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
Internal ControlsThe effect of internal audit and internal companies attributes on the effectiveness of internal control [Volume 9, Issue 35, 2020, Pages 249-261]
Internal ControlsThe interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
Internal ControlsInvestigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
Internal ControlsStudying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information [Volume 16, Issue 64, 2027, Pages 479-492]
Internal Controls ReportingA comparative Study of the Views of the Directors and Auditors in relation to the Effectiveness of Internal Controls Reporting on Financial Reporting Improvement [Volume 1, پاییز 1391, 2012, Pages 1-16]
Internal Control System"Presenting the model of internal control system as a mechanism for improving the service quality control of banks system " [Volume 9, Issue 36, 2020, Pages 215-228]
Internal Control SystemInvestigating the relations between the components of Internal Control System Organization to Reduce Financial Violations and Improve Administrative Health [Volume 14, Issue 55, 2025, Pages 17-32]
Internal Control WeaknessPresentation internal control weakness template, Based on control criteria of accounting quality indicators [Volume 10, Issue 38, 2021, Pages 255-267]
Internal Control WeaknessThe Impact of Moderating Role of the Independent Auditor's Characteristics on the relationship between Internal Control Weakness and the Accruals' Quality of the Companies Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2022, Pages 81-93]
Internal Control Weaknessالگوی ضعف کنترل های داخلی براساس معیارهای غیرکنترلی شاخص کیفی حسابداری [Volume 13, Issue 51, 2024, Pages 13-22]
Internal Information ShocksThe effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
Internal Organizational PerformanceInvestigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
Internal ProcessDetermining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
Internal RelationshipsThe Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
International Audit Standard 701Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
International Financial Reporting StandardsThe moderating role of adopting International Financial Reporting Standards (IFRS) on the relationship between Earning Quality With equity costs (Empirical Evidence: Banks and Insurance firms and Investments firms in Tehran Stock Exchange) [Volume 8, Issue 30, 2019, Pages 15-26]
International Financial Reporting StandardsThe Investigation of International Financial Reporting Standards (IFRS), with emphasis on the implementation of Expected Credit Loss Model (ECL) in Iranian Banks [Volume 9, Issue 34, 2020, Pages 1-16]
International Financial Reporting StandardsThe achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
International Financial Reporting StandardsThe Impact of the Implementation of International Financial Reporting Standards (IFRS) on the Relationship Between Financial Statement Comparability and Tax Gap [Volume 14, Issue 53, 2025, Pages 169-186]
Internet disclosure of financial informationInternet disclosure of financial information and firm value: An Empirical test of signaling theory [Volume 7, Issue 26, 2018, Pages 1-10]
Internet financial reportingProvide a tool to measure Internet Financial Reporting Quality [Volume 10, Issue 39, 2021, Pages 137-148]
Internet of ThingsIdentifying Factors Affecting Asset Management through the Internet of Things [Volume 15, Issue 59, 2026, Pages 43-61]
Inter-organizational cost managementTheoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management
and cost management process [Volume 5, Issue 20, 2016, Pages 87-102]
Interpersonal Deception TheoryReal Earnings Management and Market Value of Cash Holdings: The Role of Efficient Monitoring Hypothesis and Combination of Interpersonal Deception Theory and Signaling Theory [Volume 8, Issue 32, 2019, Pages 127-144]
Interpretative StructureThe Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
Interpretive Structural ModelProviding a pricing model for Reassurance services of independent auditing using a mixed qualitative method, Fuzzy Delphi and Interpretive-Structural (ISM) [Volume 13, Issue 49, 2024, Pages 169-194]
Interpretive Structural ModelingInterpretive Structural Modeling to Improve Value Engineering Performance in Construction Projects in the Construction Sector of Iran [Volume 9, Issue 33, 2020, Pages 208-222]
Interpretive Structural ModelingIdentify the components of auditor behavior based on social capital by qualitative hybrid method, fuzzy delphi and ISM [Volume 10, Issue 38, 2021, Pages 145-158]
Interpretive Structural ModelingInterpretive structural modeling of risk determining factors affecting stock returns of companies listed on the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 101-114]
Interpretive Structural Modeling (ISM)Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
Intervening ConditionsDesigning a corporate Tax Compliance Model Based on Date -Based Theory in Iranian Tax System. [Volume 9, Issue 36, 2020, Pages 163-178]
Intervening ConditionsPresenting and evaluating the tax compliance model of legal entities based on the views of tax experts using the underlying theory in the Iranian tax system [Volume 10, Issue 38, 2021, Pages 345-360]
Intrinsic Islamic ReligiosityThe Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
InventoryTunneling Incentive and Transfer Pricing [Volume 15, Issue 60, 2026, Pages 113-128]
Investment EfficiencyThe effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
Investment EfficiencyThe role of performance metrics in explaining investment efficiency With emphasis on the method of artificial intelligence [Volume 13, Issue 51, 2024, Pages 151-168]
Investment EfficiencyCorporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
Investment performanceThe Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
Investor BehaviorProvide a model to identify human and social factors affecting the behavior of investors in the Iranian capital market [Volume 10, Issue 39, 2021, Pages 249-266]
Investor decision-makingPresenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2027, Pages 505-520]
Investor ProfessionalThe Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
Investors' lifetime preferencesPresenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2027, Pages 505-520]
Investors' reactionInvestigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
IranInvestigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
IranScientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
IranA Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
IranPresenting a model of the challenges of implementing Islamic accounting in Iran and its globalization [Volume 16, Issue 62, 2027, Pages 111-120]
Iranian Association of Certified Public AccountantsDetermination strategy pricing auditing services based on theory of price distinctiveness According to quality in private sector institutions [Volume 10, Issue 39, 2021, Pages 1-19]
Iranian banking industryPropose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
Iranian Capital MarketAssessment of financial risk tolerance with Fuzzy-set Qualitative Comparative Analysis (fsQCA)in Iran's capital market [Volume 16, Issue 61, 2027, Pages 115-128]
Iranian higher educationThe role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
Iranian Public SectorPresenting a Proposed Model of Operational Audit Quality in the Iranian Public Sector Using a Grounded Theory [Volume 10, Issue 38, 2021, Pages 409-425]
Iran's stock exchange marketProviding a Model for Assessing the Relationship between Behavioral Biases and Financial Managers Decisions in Iran’s Stock Exchange Market Based on Grounded Theory [Volume 13, Issue 50, 2024, Pages 339-356]
Islamic Azad UniversityIdentifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
Islamic Azad UniversityComparing Critical Thinking With Educational Achievement Between Accounting Students of Islamic Azad University and State Universities [Volume 3, بهار 1393, 2014, Pages 1-12]
Islamic Azad UniversityThe Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch [Volume 8, Issue 32, 2019, Pages 197-208]
Islamic BankEvaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
Islamic bankingEstablishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
Islamic Republic of Iran Customs AdministrationDesigning a post-customs-clearance auditing model based on the risk management regarding facilitation and development of foreign trade [Volume 9, Issue 36, 2020, Pages 67-76]
IsomorphismProvide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach [Volume 12, Issue 47, 2023, Pages 177-194]
ISQC 1Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
ITILEvaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
J
Job attachmentExplaining the Job Involvement pattern of accountants using the gamification method [Volume 14, Issue 56, 2025, Pages 323-342]
Job conscienceDesign and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
Job SatisfactionThe relation between leadership style and job satisfaction of the
Auditors employed in audit firms [Volume 5, Issue 20, 2016, Pages 103-116]
Job SatisfactionThe effect of ethical climate on auditors’ whistle-blowing whit the mediating role of job satisfaction and organizational commitment [Volume 14, Issue 56, 2025, Pages 83-95]
Job StressJob stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
Job stress of auditorsInvestigating the relationship between spiritual intelligence & emotional intelligence and job stress of auditors [Volume 6, Issue 23, 2017, Pages 1-10]
JudgmentThe Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
Judgment and Decision MakingThe Effect of changes in the Presentation Pattern of Financial Statements (Proposed by Securities Exchange Organization the Auditing Organization) on Investors’ judgment and Decision Making: a Quasi-Experimental Approach [Volume 11, Issue 44, 2022, Pages 115-127]
K
Key Audit MattersIdentification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
Key Financial RatiosFinancial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
Key successes factors for SKMSEvaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
Key word Corporate governanceCorporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
Key word : Mental structureThe relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
Key word RevaluationPresenting the revaluation model of asset structure through foundation data theory and metacomposition [Volume 15, Issue 57, 2026, Pages 291-313]
Keywords: Audit CommitteeProvide an integrated model of the challenges and barriers to the effectiveness of audit committees using the Grand Theory approach [Volume 11, Issue 41, 2022, Pages 95-110]
Keywords: auditor interlockAuditor Quality (Precision ) Test and Audit Market Competition [Volume 13, Issue 51, 2024, Pages 95-112]
Keywords: Auditors' cognitive biasThe effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
Keywords: blockchainProviding an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
Keywords: business environmentThe impact of business climate indicators on the likelihood of fraud in the financial statements of companies [Volume 12, Issue 47, 2023, Pages 307-322]
Key words: capital uncertaintyThe effect of time asymmetry of profit announcements on the uncertainty of stock investors [Volume 15, Issue 57, 2026, Pages 195-209]
Keywords: Cash flowInvestigating the validity of free cash flow and its practical application in predicting financial crises based on international accounting standards :Evidence from the Iranian capital market. [Volume 11, Issue 41, 2022, Pages 259-270]
Keywords: comparability of financial statementsThe Impact of the Implementation of International Financial Reporting Standards (IFRS) on the Relationship Between Financial Statement Comparability and Tax Gap [Volume 14, Issue 53, 2025, Pages 169-186]
Keywords: corporate governanceInvestigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information [Volume 11, Issue 41, 2022, Pages 177-199]
Keywords: corporate governanceInvestigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
Keywords : Corporate governanceInvestigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Information Distribution Pricing [Volume 12, Issue 48, 2023, Pages 363-388]
Keywords: Corporate Governance CommitteesOptimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
Keywords: Debt defaultThe impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
Keywords: Earning response coefficientThe effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
Keywords: economic cyclesThe effect of economic cycles on the interaction between financial constraints and the replacement of the independent auditor in companies listed on the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 197-212]
Keywords: Environmental PerformanceInvestigating the relationship between strategic management accounting and strategic environmental performance by considering the effects of environmental strategies [Volume 14, Issue 53, 2025, Pages 187-200]
Keywords: Ethical ideologyThe Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
Keywords: financial characteristicsThe effect of financial characteristics and ownership structure on the timeliness of financial reporting with an emphasis on the type of auditor's opinion in Tehran Stock Exchange. [Volume 15, Issue 58, 2026, Pages 81-102]
Keywords: Igner ModelIgner model test in measuring the efficiency and productivity of the Iranian banking system [Volume 10, Issue 37, 2021, Pages 245-253]
Keywords: Independent Auditor ReplacementInvestigating the change of independent auditor on the economic information content of companies listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2025, Pages 55-77]
Keywords: Internal AuditDevelop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB) [Volume 11, Issue 42, 2022, Pages 135-166]
Keywords: ownership characteristicsInvestigate the Effect of Audit Fees and Managers' share on Auditor's Modified Opinion in Tehran Stock Exchange listed Companies [Volume 14, Issue 56, 2025, Pages 115-130]
Keywords : political connectionInvestigate the Relationship Between Quasi Governmental Companies with Agency Cost, Financial ReportingQuality and Fiscal and governance policy Firms:The test Theory of Political Economy [Volume 14, Issue 56, 2025, Pages 361-381]
Keywords: professional skepticismModeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
Keywords: Psychological capitalPsychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
Keywords: Public Sector Accounting StandardsContent Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index [Volume 15, Issue 60, 2026, Pages 211-227]
Keywords: regression support vector machine learning modelPresenting an explanatory model of factors which explains the effect of the company's factors on the prediction of accepted profits in the Tehran Stock Exchange using machine learning, neural network and linear regression. [Volume 13, Issue 50, 2024, Pages 245-257]
Keywords: Resistance EconomyThe role of internal audit quality in the fight against corruption
With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
Keywords Self-fulfilling ProphecyThe effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
Keywords: Shannon entropyProvides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
Keywords: Social identityThe Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
Keywords: Spiritual IntelligenceThe Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2023, Pages 411-430]
Keywords: Supply chaindevelopment of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
Keywords: tax capacityFactors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran [Volume 12, Issue 48, 2023, Pages 337-362]
Keywords: Tax compliance of legal entitiesPresenting and evaluating the tax compliance model of legal entities based on the views of tax experts using the underlying theory in the Iranian tax system [Volume 10, Issue 38, 2021, Pages 345-360]
Keywords: Theme AnalysisProviding Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
Keywords: Two-factor personality typesEvaluating the effect of auditor personality types on auditors' professional performance [Volume 12, Issue 45, 2023, Pages 427-446]
Keywords: type of audit opinionInvestigating the efficiency and accuracy of machine learning algorithms in predicting the type of audit opinion: Evidence from Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 175-191]
Keywords: UncertaintyAssessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
King modelTesting the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors [Volume 11, Issue 42, 2022, Pages 233-249]
KMEvaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
Knowledge"Representation of human resource accounting indicators in the telecommunications industry [Volume 12, Issue 47, 2023, Pages 291-306]
Kolb MethodThe Impact of Auditors' Cognitive Style on Fraud Risk Assessment:
(A Test of Kolb's Experiential Learning Theory) [Volume 9, Issue 34, 2020, Pages 253-275]
Kozo modelPresenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]
Kurdistan Region of IraqPresenting a conceptual model of financial internal controls based on possible risks and transparency of government financial reporting (case study: Kurdistan Regional Government of Iraq) [Volume 14, Issue 55, 2025, Pages 279-297]
L
Lake Of ForesightInvestigating the Impact of Managers' Lake Of Foresight on Socioeconomic Components of Sustainability Performance Report [Volume 9, Issue 36, 2020, Pages 19-40]
Leadership StylesThe Relationship between Leadership Style and Organizational Identity and Individual Effectiveness in Audit Institutions (A Comparative Study of Audit Institutions in the Public and Private Sector) [Volume 10, Issue 40, 2021, Pages 335-353]
Lean accountingIdentifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM) [Volume 8, Issue 30, 2019, Pages 117-128]
Legal and ArbitrationDeterminants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
LegibilityComparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
Legitimacy TheoryVoluntary Disclosure of Non-financial Information, Audit Quality and Their Effects; With Emphasis on Matching Signaling Theory and Legitimacy Theory [Volume 10, Issue 38, 2021, Pages 67-86]
LeverageEffects of Ownership Structure on Benefit (Profit) Anticipation Accuracy [Volume 3, تابستان 1393, 2014, Pages 55-72]
Library ResourcesInvestigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
Life CycleThe Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
Life CycleProviding Measurement Models and Lifecycle and
Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
Life CycleThe effect of an effective audit committee during different stages of the life cycle on the company's performance [Volume 13, Issue 52, 2024, Pages 277-292]
Likert scaleThe Effect of Cost Leadership Strategy to Increase Exports of Petrochemical Products Case Study: National Petrochemical
Company of Iran [Volume 2, زمستان 1392, 2013, Pages 83-92]
Linear regressionPresenting an explanatory model of factors which explains the effect of the company's factors on the prediction of accepted profits in the Tehran Stock Exchange using machine learning, neural network and linear regression. [Volume 13, Issue 50, 2024, Pages 245-257]
Link AnalysisContent and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
Lintner ModelExamination of Stability in the Dividend Policy of TSE Listed Corporations [Volume 7, Issue 27, 2018, Pages 153-162]
Logit RegressionInvestigating the validity of free cash flow and its practical application in predicting financial crises based on international accounting standards :Evidence from the Iranian capital market. [Volume 11, Issue 41, 2022, Pages 259-270]
Long-term commercial bank performanceProviding a Model for Evaluating the Long-term Performance of Commercial Banks Based on the Sustainable Competitive Advantage Approach. [Volume 11, Issue 42, 2022, Pages 71-85]
Long-term debt maturitySocial capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
Long-Term InvestmentThe Effect of Mental Accounting of Investors on Debt Maturity and Growth Opportunities of Assets of Companies Listed on the Stock Exchange [Volume 14, Issue 54, 2025, Pages 287-312]
Long-term shareholdersThe comparing of short and long-term shareholder behavior influenced by information ambiguity and value relation of earning [Volume 11, Issue 42, 2022, Pages 319-329]
Love of MoneyMachiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
Lyapunov viewusing Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
M
MachiavelismEthical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
MachiavellianismBehavioral Biases and The Incentives of Earnings Management [Volume 4, تابستان 1394, 2015, Pages 15-32]
MachiavellianismThe Relation between Professional Commitment and Machiavellian-ism among accounting students of Azad Universities in Tehran and Karaj City [Volume 5, Issue 18, 2016, Pages 119-127]
MachiavellianismThe effect of Social Conservatism and Machiavellianism
on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
MachiavellianismMachiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
MachiavellianismThe relationship between Machiavellianism and auditor’s job performance [Volume 10, Issue 37, 2021, Pages 43-58]
MachiavellianismThe Effect of Machiavellianism and Emotional Intelligence on the Ethical Orientation of Graduate Accounting Students : A Test of Mind Theory [Volume 11, Issue 43, 2022, Pages 1-11]
MachiavellianismInvestigating the Relationship between Personality Characteristics and Financial Well-Being and Financial Behavior of Iranian Association of Certified Public [Volume 11, Issue 44, 2022, Pages 61-74]
MachiavellianismPresenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
MachiavellianismThe impact of the theory of Ethical Behavior Theory and Machiavellianism on Tax Compliance in Support of Sustainability Reporting [Volume 12, Issue 45, 2023, Pages 499-513]
MachiavellianismThe relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]
MachiavellianismThe Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
MachiavellianismPrioritizing the components of organizational mistrust in the formation of Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 15, Issue 57, 2026, Pages 177-194]
MachiavellianismThe Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
MachiavellianismMachiavellianism and earnings management with the mediating role of moral discounting in Iranian electricity distribution companies [Volume 15, Issue 58, 2026, Pages 423-441]
Machine learningThe application of machine learning model for detection of falsification of accounting [Volume 10, Issue 37, 2021, Pages 271-283]
Major ShareholdersThe Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
Major ShareholdersType of auditor, industry-specific auditor and obtaining collateral-based facilities
(Empirical evidence:companies active in Tehran Stock Exchange) [Volume 14, Issue 55, 2025, Pages 145-160]
Make the Competition IrrelevantBlue Ocean Strategy and the Development of
Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
ManagementManagement Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
ManagementCultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
Management AbilityThe effect of management ability to control the internal financial crisis and the possibility of fraudulent reporting [Volume 7, Issue 27, 2018, Pages 95-108]
Management AbilityAnalysis of Ability Management with Emphasis on the Role of Accounting and Corporate Governance Indicators (Artificial Intelligence Method) [Volume 9, Issue 33, 2020, Pages 74-90]
Management AbilityInteractive Effect of Management Ability and Financial Distress on Audit Fees (Empirical Evidence: Tehran Stock Exchange) [Volume 10, Issue 39, 2021, Pages 29-42]
Management AbilityStudy of the role of management ability, political influence and financial pressure on the quality of financial reporting of listed banks [Volume 11, Issue 44, 2022, Pages 391-410]
Management AbilityExtracting the cause and effect relationship of variables affecting the quality of financial reporting using DEMATEL's approach [Volume 14, Issue 54, 2025, Pages 37-55]
Management AccountantsImpact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
Management Accounting Information systemDesigning a management accounting information system approach based on decision support by using fuzzy TOPSIS algorithm [Volume 1, زمستان 1391, 2012, Pages 85-94]
Management Accounting Information systemModeling Mediating Role of Management Accounting Information System, Motivation, and Organizational Commitment in Strategic Planning and Health Service Managers’ Creation of the Budgetary Slack [Volume 6, Issue 24, 2017, Pages 113-134]
Management Accounting Information systemProvide a model of management accounting information system based on business intelligence based on grounded theory [Volume 11, Issue 42, 2022, Pages 357-368]
Management Accounting InnovationStudy the Relationship between the Uses of Management Accounting Innovation and Financial Indicators of Performance Evaluation of Listed Companies in Tehran Stock Exchange [Volume 3, پاییز 1393, 2014, Pages 29-40]
Management Accounting Practices (MAPs)Investigation of the Influence of Environmental Uncertainty on the Effectiveness of Management Accounting Practices [Volume 5, Issue 17, 2016, Pages 87-98]
Management accounting researchValidation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
Management accounting systemProvide a model of management accounting system based on the dynamic capabilities of the accounting information system [Volume 13, Issue 50, 2024, Pages 1-13]
Management accounting systemFitting the causal model of the effect of management accounting system and management decision-making style on management performance in small and medium enterprises of Kurdistan province [Volume 14, Issue 53, 2025, Pages 151-168]
Management Accounting ToolsEvaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
Management Accounting ToolsA Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
Management agency BehaviorThe Impact of Managers Bold Behaviors on the Probability of Financial Reporting Fraud [Volume 9, Issue 36, 2020, Pages 97-112]
Management ChangeManagement Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
Management controlEffect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
Management controlsConfiguration of managerial control mechanisms in governmental organization- Emphatically on the role of management accounting [Volume 6, Issue 21, 2017, Pages 91-108]
Management Earnings ForecastsModeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
Management environmental expensesStudy of management environmental expenses in petrochemical companies accepted in Tehran stock exchange using financial performance indices [Volume 14, Issue 55, 2025, Pages 111-127]
Management forecast bias of earningsBiased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
Management OptimismThe Relationship of Management Optimism and Earnings Smoothing by Discretionary Accruals between Banks Listed in Tehran Stock Exchange and OTC [Volume 6, Issue 24, 2017, Pages 191-202]
Management OptimismThe natural and motivational optimistic dimensions of managers and its impact on the quality of financial reporting [Volume 12, Issue 48, 2023, Pages 161-176]
Management Overconfidencethe Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
Management performanceAssessing the Impact of Management Accounting Techniques on the Relationship between Product market competition and Management Performance [Volume 12, Issue 46, 2023, Pages 329-344]
Management performanceFitting the causal model of the effect of management accounting system and management decision-making style on management performance in small and medium enterprises of Kurdistan province [Volume 14, Issue 53, 2025, Pages 151-168]
Management Performance AuditInvestigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
Management platformsPresenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
Management's factorsA model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach [Volume 11, Issue 44, 2022, Pages 27-44]
Managerial abilityThe Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
Managerial abilityThe impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
Managerial abilityThe role of management ability on the relationship between deviation from optimal capital structure and real performance and speed of capital structure adjustment [Volume 12, Issue 45, 2023, Pages 85-104]
Managerial BiasesProviding a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
Managerial conservatism corporateCorporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
Managerial Expectation About Future SalesProduct Market Competition, Asymmetric Cost Behavior, Managerial Expectation about Future Sales: Analysis of the whole Business Environment of Iran. [Volume 7, Issue 26, 2018, Pages 31-42]
Managerial MyopiaInvestigating the Effect of the Effect of Quality of Internal Controls on Managerial Myopia With Emphasis on the Moderating Role of Institutional Investors Horizon [Volume 13, Issue 50, 2024, Pages 231-243]
Managerial OverconfidenceThe Effect of Managerial Overconfidence on the quality of financial reporting and conditional conservatism, in Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 193-206]
Managerial PerformanceManagerial Performance: The Impact of the Consequences of Budgetary Participation with the Mediating Role of Cost Management Knowledge [Volume 12, Issue 48, 2023, Pages 287-304]
Managerial Risk Taking IncentivesManagerial Risk Taking Incentives, Corporate Social Responsibility and Firm Risk [Volume 9, Issue 34, 2020, Pages 229-251]
Manager's EfficiencyManager's Efficiency to Create Operating Cash Flows and Independent Auditor Selection: A Test of Upper Echelons Theory [Volume 14, Issue 55, 2025, Pages 33-44]
Managers logical decisionEmpirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity High rates [Volume 11, Issue 41, 2022, Pages 357-372]
Managers’ NarcissismThe moderating role of manager's narcissism on the relationship between environmental uncertainty and CSR [Volume 9, Issue 35, 2020, Pages 263-272]
Managing Director testosterone levelsHow testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
Market efficiencyProvide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
Market Efficiency HypothesisAnalysis of Myopia Phenomenon in Iran Stock Market
By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
Marketing ActivityTest of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
Market MyopiaAnalysis of Myopia Phenomenon in Iran Stock Market
By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
Market orientationMotivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
Market reactionThe impact of market reaction in times of surplus cash holdings [Volume 6, Issue 22, 2017, Pages 63-74]
Market Reaction and RelevanceAnalysis Survey the Usefulness of Audit Reports in Market Capital [Volume 2, تابستان 1392, 2013, Pages 13-30]
Market ShareAudit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
Market-to-Book ratio (MTB)Examining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
Market Value AddedThe study of the effect of the intensity of regulatory and voluntary environmental expenses on financial performance of petrochemical companies listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 45-60]
Market Value of Cash HoldingsReal Earnings Management and Market Value of Cash Holdings: The Role of Efficient Monitoring Hypothesis and Combination of Interpersonal Deception Theory and Signaling Theory [Volume 8, Issue 32, 2019, Pages 127-144]
Marking TheoryVoluntary Disclosure of Non-financial Information, Audit Quality and Their Effects; With Emphasis on Matching Signaling Theory and Legitimacy Theory [Volume 10, Issue 38, 2021, Pages 67-86]
Markov Chain Monte CarloProviding a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
Markov methodApplication of technical analysis and Markov filter
In future optimal portfolio management
Emphasizing the amount of investor risk
Metaphysical artificial intelligence approach [Volume 12, Issue 48, 2023, Pages 63-72]
Markov rotational modelFactors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran [Volume 12, Issue 48, 2023, Pages 337-362]
Markov SwitchingModeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
Markov switching ModelModeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
Master's thesisContent analysis of thesis Master of Accounting in Iran [Volume 5, Issue 17, 2016, Pages 1-11]
Matching expenses with earningEvaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
MaterialismThe Impact of Board materialism on Corporate Social Responsibility [Volume 13, Issue 50, 2024, Pages 187-202]
Materiality levelA model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach [Volume 11, Issue 44, 2022, Pages 27-44]
Mathematics and EconomicsThe Historiography of Mathematics for Finance and Accounting [Volume 12, Issue 45, 2023, Pages 121-134]
MC packagesManagement control effectiveness and strategy:
The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
MC practicesManagement control effectiveness and strategy:
The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
MeasuresExplaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Measures of Audit ReportPresenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
MetacognitionHuman Resource Accounting and Reporting Based on Metacognitive Testing with the Future Development Approach for Corporate Reporting. [Volume 14, Issue 53, 2025, Pages 247-257]
Metacognitive TestingHuman Resource Accounting and Reporting Based on Metacognitive Testing with the Future Development Approach for Corporate Reporting. [Volume 14, Issue 53, 2025, Pages 247-257]
Meta-combinationDesigning and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
Meta composingMeta composing the areas affecting management accounting in Iran [Volume 16, Issue 63, 2027, Pages 221-246]
Meta-heuristic algorithmsTesting the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms [Volume 15, Issue 59, 2026, Pages 207-217]
Meta-synthesisTypes, levels and stages of human resource auditing:
applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
Meta-synthesisA Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
Meta-synthesisModeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
Meta-synthesisIdentifying dimensions and components of well-being using Meta-synthesis method and determining its importance level from the point of view of accountants using fuzzy screening method [Volume 15, Issue 57, 2026, Pages 1-19]
Meta-synthesisPropose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
Meta-Synthesis and Shannon entropyInvestigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
Metropolis–Hasting’s AlgorithmProviding a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
MIMICFactors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran [Volume 12, Issue 48, 2023, Pages 337-362]
Minimal Sartial SquaresAccreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory [Volume 8, Issue 31, 2019, Pages 69-84]
Ministry of HealthDesigning an optimal model of internal audit in the Ministry of Health and examining its impact on
improving the dimensions of internal controls in post-crisis conditions [Volume 15, Issue 58, 2026, Pages 471-493]
Ministry of SciencesAnalysis of current situation of knowledge management in ministry of science research and technology in Iran for presentation approach to progressive them [Volume 2, Issue 5, 2013, Pages 53-72]
Mixed ApproachConceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
Mixed ApproachIdentify the dimensions of auditors' professional ethics behavior with emphasis on ethical climate through a qualitative content analysis approach [Volume 11, Issue 43, 2022, Pages 365-378]
Mixed ApproachPresentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
Mix Methodcustomer experience management model and brand loyalty in high products involvement
And its functions in pricing and pricing products and services.
The "Mixed Methods Research" [Volume 9, Issue 35, 2020, Pages 273-287]
ModdernismModernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
ModelA Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
ModelSystematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
ModelInvestigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies [Volume 14, Issue 53, 2025, Pages 221-234]
ModelInvestigating the effect of the corporate governance system on the relationship between actors and the role of social responsibilities in companies admitted to the Tehran Stock Exchange. [Volume 14, Issue 56, 2025, Pages 343-360]
Model DesignPresenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]
Model DesignPresenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
Model DesignDesigning a comprehensive model to detect financial fraud in government and non-government companies [Volume 16, Issue 61, 2027, Pages 185-208]
ModelingA Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
Moderating variableThe effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
Modified Audit OpinionThe Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
Monetary DisordersAnalysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2020, Pages 313-322]
Money Laundering RiskThe role of the audit unit in money laundering risk [Volume 10, Issue 40, 2021, Pages 167-177]
MonitoringThe effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
MonitoringEvaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Moral BehaviorEthical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
Moral CourageThe Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
Moral Decision MakingInvestigating the Impact of Moral Decision Making, Disclosure and Profile of Eysenck Personality on the Moral Intensity Perceived by Public Accountants [Volume 10, Issue 40, 2021, Pages 217-231]
Moral FoundationsEthical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
Moral FoundationsManagers' Narcissism, Moral Foundations and Corporate Social Responsibility Perception: Presentation a Model on the Basis of Structural Equation [Volume 14, Issue 53, 2025, Pages 19-35]
Moral FoundationsThe Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
Moral goalsThe effect of ethical orientation components on independent auditors' fraud risk assessment [Volume 13, Issue 52, 2024, Pages 371-385]
Moral ValuesContent and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
More or Less InvestmentThe effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
Motivational effectsConceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
M-ScoreDetecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
Multi-criteria Decision Making ModelProviding a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
Multi-grounded theoryDeveloping a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
Multi-objective linear programmingPresenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
Multiple IntelligencesThe role of multiple intelligences on auditor's judgment and decision-making [Volume 14, Issue 56, 2025, Pages 193-206]
MunicipalitiesThe effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
MunicipalitiesFuzzification of the weak points of internal audit of municipalities [Volume 16, Issue 64, 2027, Pages 51-71]
Mutual FundsIdeological representation of financial reporting in mutual funds by critical discourse analysis [Volume 10, Issue 40, 2021, Pages 371-378]
N
NAJAPresentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
Natural Language ProcessingSurvey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
NeedsIdentifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling [Volume 9, Issue 35, 2020, Pages 35-49]
Negative Coefficient of Skewness of Stock ReturnThe Effect of Working Capital Management on Reducing the Stock Price Crash Risk (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 1, زمستان 1391, 2012, Pages 55-64]
NegotiationAuditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
Negotiation Process AuditorsEffect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
Neural NetworkThe role of different dimensions of social responsibility in non-financial performance of companies based on MLP neural network model and genetic algorithm [Volume 13, Issue 52, 2024, Pages 61-75]
New and traditional performance criteriaSensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
New Financial PerformanceInvestigating the Impact of Environmental Management Criteria on Social Responsibility on Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria in Accounting [Volume 12, Issue 47, 2023, Pages 323-342]
New product developmentAgile Management of New Product Development Cycle with World Class Production Approach (Case Study: Iran Khodro Company) [Volume 9, Issue 36, 2020, Pages 197-213]
Non-executive board membersTesting the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
Non-Financial CriteriaFuzzy explanation of the model for predicting the transparency of financial reporting in Tehran Stock Exchange listed companies [Volume 14, Issue 56, 2025, Pages 49-64]
Non-Financial FactorsDesigning of non-financial effective factors pattern on corporate sustainability: based on a thematic analysis method [Volume 9, Issue 34, 2020, Pages 185-205]
Non-financial InformationVoluntary Disclosure of Non-financial Information, Audit Quality and Their Effects; With Emphasis on Matching Signaling Theory and Legitimacy Theory [Volume 10, Issue 38, 2021, Pages 67-86]
Non-financial InformationThe role of regulatory mechanisms in voluntary disclosure of non-financial information [Volume 10, Issue 40, 2021, Pages 59-70]
Non-Financial PerformanceThe role of different dimensions of social responsibility in non-financial performance of companies based on MLP neural network model and genetic algorithm [Volume 13, Issue 52, 2024, Pages 61-75]
Non-ProfessionalThe Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
Non-verbal negotiationExplaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
No. of Certified Public Accountants in employmentThe Impact of the Public Accounting Firm Size on Quality of Audit Reports issued by Iranian Association of Certified Public Accountants (IACPA) Member Firms [Volume 10, Issue 37, 2021, Pages 11-24]
No. of PartnersThe Impact of the Public Accounting Firm Size on Quality of Audit Reports issued by Iranian Association of Certified Public Accountants (IACPA) Member Firms [Volume 10, Issue 37, 2021, Pages 11-24]
No. of Professional StaffThe Impact of the Public Accounting Firm Size on Quality of Audit Reports issued by Iranian Association of Certified Public Accountants (IACPA) Member Firms [Volume 10, Issue 37, 2021, Pages 11-24]
Normative, practical and cognitive legitimacyEfficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
Norm of ReciprocityThe Study of Norm of Reciprocity in the Auditing Profession:
Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
O
Objective Persistence of components of earningsInvestigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
Occupational development of the capital marketProfessional development of Iran’s capital market on the basis of financial engineering approach and its impact on the quality of accounting and auditing [Volume 6, Issue 23, 2017, Pages 11-30]
Occupational FluThe Impact of Job Flu on Audit Quality (Case study: Auditors with a low and high religious orientation) [Volume 8, Issue 30, 2019, Pages 73-94]
Oil and Gas IndustryComparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
Oligarchy in auditingComprehensive Model of Oligarchy in Auditing:
Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
Open-book accountingTheoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management
and cost management process [Volume 5, Issue 20, 2016, Pages 87-102]
Operating budgetingAssessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
Operating cash flowInvestigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
Operating Cash FlowsManager's Efficiency to Create Operating Cash Flows and Independent Auditor Selection: A Test of Upper Echelons Theory [Volume 14, Issue 55, 2025, Pages 33-44]
Operating CostsComparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses [Volume 5, Issue 20, 2016, Pages 117-129]
Operating CycleImpact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
Operating leaseThe Study of Effect of Off-Balance Sheet Financing on Returns of Owners Equity the Accepted Companies in Tehran Stock Exchange [Volume 3, زمستان 1393, 2014, Pages 13-22]
Operational AccountabilityManagement Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
Operational AuditingTypes, levels and stages of human resource auditing:
applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
Operational budgetingStrategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
Operational DiversificationThe interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
Opinion ShoppingThe effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
Opportunistic Earning managementThe role of decision making styles in opportunistic
Earning management [Volume 13, Issue 50, 2024, Pages 203-212]
Opportunistic Financial RestatementAuditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
Optimal Stock PortfolioApplication of technical analysis and Markov filter
In future optimal portfolio management
Emphasizing the amount of investor risk
Metaphysical artificial intelligence approach [Volume 12, Issue 48, 2023, Pages 63-72]
Optimal SupervisionInvestigation the dimensions of optimal supervision over auditors in the Iranian capital market [Volume 11, Issue 41, 2022, Pages 201-216]
Optimistic Management BehaviorThe Impact of Managers Bold Behaviors on the Probability of Financial Reporting Fraud [Volume 9, Issue 36, 2020, Pages 97-112]
OptimizationOptimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
Optimizationproviding a hierarchical model for optimizing the performance of financial accelerators for companies listed on the Iranian Stock Exchange [Volume 12, Issue 45, 2023, Pages 359-372]
OptimizationDesigning a model to optimize the effects of financial accelerators in the accounting cycle of companies admitted to the Tehran Stock Exchange in conditions of uncertainty [Volume 16, Issue 64, 2027, Pages 17-32]
Optional disclosure of informationInvestigating the effect of psychological characteristics of financial managers on voluntary disclosure of information based on the method of structural equations [Volume 13, Issue 49, 2024, Pages 31-42]
Organizational AcceptanceInvestigating the feasibility of blockchain technology in the field of accounting and financial reporting [Volume 14, Issue 54, 2025, Pages 133-148]
Organizational actorsInvestigating the mediating role of management accounting techniques on the relationship between
organizational actors and financial performance of manufacturing firms [Volume 10, Issue 38, 2021, Pages 45-66]
Organizational citizenship behaviorsDesign and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
Organizational DecentralizationProviding a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization and Uncertainty [Volume 10, Issue 37, 2021, Pages 97-111]
Organizational EthicsThe Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment [Volume 13, Issue 52, 2024, Pages 313-332]
Organizational factors related to the auditorIdentifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
Organizational Justice and Organizational CommitmentThe Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing [Volume 10, Issue 39, 2021, Pages 79-88]
Organizational paranoidPrioritizing the components of organizational mistrust in the formation of Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 15, Issue 57, 2026, Pages 177-194]
Organizational PerformanceThe relationship between strategic orientations, organizational capabilities and performance with respect to the role of the control and management accounting systems changes [Volume 2, زمستان 1392, 2013, Pages 71-82]
Organizational PerformanceIdentify the dimensions of corporate performance appraisal model, influenced by management accounting tools with emphasis on contingency theory [Volume 11, Issue 41, 2022, Pages 111-128]
Organizational PerformanceDeveloping a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
Organizational SoundA model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
Organizational StructureThe Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
Organizational TrustDesign and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
Organizational TrustThe Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing [Volume 10, Issue 39, 2021, Pages 79-88]
Organizational ViolationsDeveloping a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
Out sourcingThe Study of Effect of Off-Balance Sheet Financing on Returns of Owners Equity the Accepted Companies in Tehran Stock Exchange [Volume 3, زمستان 1393, 2014, Pages 13-22]
OutsourcingAnalysis of financial position in governmental hospital for outsourcing decision making [Volume 1, پاییز 1391, 2012, Pages 47-60]
OverconfidenceEffect of Managerial Overconfidence on Audit fee
with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
Overconfidence of managersThe natural and motivational optimistic dimensions of managers and its impact on the quality of financial reporting [Volume 12, Issue 48, 2023, Pages 161-176]
Ownership concentrationThe Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
Ownership concentrationMeasuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]
Ownership StructureEffects of Ownership Structure on Benefit (Profit) Anticipation Accuracy [Volume 3, تابستان 1393, 2014, Pages 55-72]
Ownership StructureExternal Auditor Types and the Cost Stickiness: Empirical Evidence from Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 25-36]
Ownership StructureDesigning a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
Ownership StructureThe Role of Ownership Structure in the Relevance of the Value of Accounting Information with Emphasis on the Characteristics of the Company [Volume 11, Issue 43, 2022, Pages 37-49]
Ownership Structureالگوی ضعف کنترل های داخلی براساس معیارهای غیرکنترلی شاخص کیفی حسابداری [Volume 13, Issue 51, 2024, Pages 13-22]
Ownership StructureMeasuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]
Ownership StructureThe role of ownership structure of Stock in moderating the relationship between stock price concurrency and mispricing [Volume 14, Issue 55, 2025, Pages 177-192]
Ownership StructureThe effect of financial characteristics and ownership structure on the timeliness of financial reporting with an emphasis on the type of auditor's opinion in Tehran Stock Exchange. [Volume 15, Issue 58, 2026, Pages 81-102]
P
PAF modelSurvey Cost of Quality Before and after of implementation COQ (A case study in a Saipa manufacturing company) [Volume 4, بهار 1394, 2015, Pages 99-114]
Panel dataPerformance measurement based on multiple accounting variables [Volume 3, بهار 1393, 2014, Pages 69-78]
Panel dataInvestigating the relationship between economic value added and cash holdings of listed companies in Tehran Securities Exchange [Volume 8, Issue 30, 2019, Pages 59-72]
Panel dataThe effect of an effective audit committee during different stages of the life cycle on the company's performance [Volume 13, Issue 52, 2024, Pages 277-292]
Panel dataInvestigate the Effect of Audit Fees and Managers' share on Auditor's Modified Opinion in Tehran Stock Exchange listed Companies [Volume 14, Issue 56, 2025, Pages 115-130]
Panel dataInvestigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
Panel data regressionsExamination of Stability in the Dividend Policy of TSE Listed Corporations [Volume 7, Issue 27, 2018, Pages 153-162]
ParadigmEvaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
Particle swarm optimizationPrediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
Partnership of firmThe relationship between intellectual Capital Disclosure with Partnership and Size of listed companies in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 51-64]
Passive Institutional OwnersOn the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
Path analysis"Presenting the model of internal control system as a mechanism for improving the service quality control of banks system " [Volume 9, Issue 36, 2020, Pages 215-228]
Path ModelExploring the Relationships between Strategy, Innovation, and Management Control Systems [Volume 2, پاییز 1392, 2013, Pages 61-74]
PCARequirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
PCA's performing strategiesRequirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
Per Capita IncomeThe impact of business climate indicators on the likelihood of fraud in the financial statements of companies [Volume 12, Issue 47, 2023, Pages 307-322]
Perceived Environmental UncertaintyManagement Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
PerceptionsEvaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
PerformanceThe Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
PerformanceThe association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
PerformanceInvestigating the relationship between intellectual capital, social capital and performance under the conditions of environmental uncertainty and the existence of trade relations in the Tehran Stock Exchange [Volume 10, Issue 39, 2021, Pages 287-302]
PerformanceThe effect of social responsibility and risk-taking on the performance of companies according to the moderator variable of financial constraint [Volume 11, Issue 41, 2022, Pages 145-158]
Performanceimpact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
PerformanceRanking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
Performanceproviding a hierarchical model for optimizing the performance of financial accelerators for companies listed on the Iranian Stock Exchange [Volume 12, Issue 45, 2023, Pages 359-372]
PerformanceThe effect of an effective audit committee during different stages of the life cycle on the company's performance [Volume 13, Issue 52, 2024, Pages 277-292]
Performance appraisalProvide a comprehensive classification of performance appraisal approaches and examine the research gaps in them [Volume 10, Issue 37, 2021, Pages 285-301]
Performance AssessmentAssessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
Performance auditingIdentifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
Performance Based BudgetingPresentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
Performance evaluationInvestigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
Performance evaluationA Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
Performance evaluationEvaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
Performance evaluationA MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION
IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
Performance Evaluation IndicatorsAdaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
Performance IndicatorsThe role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
Performance of Independent auditorsPresenting the Impact Model of Covid-19 on the Performance of Independent Auditors with the Foundation Theory Approach [Volume 13, Issue 51, 2024, Pages 397-410]
PersistenceEarnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
Persistence of Earnings ComponentsPersistence and Ability of Cash and Accruals Components of Earnings in Predicting One-Year-Ahead Earnings under Conservatism and Product Market Competition [Volume 10, Issue 39, 2021, Pages 171-185]
PersonalityThe relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
Personality TraitsA study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2017, Pages 177-190]
Personality TraitsThe effect of personality traits and thinking style of certified public accountants on the observance of professional etiquette by certified public accountants [Volume 10, Issue 40, 2021, Pages 267-279]
Personality TraitsInvestigating the Relationship between Personality Characteristics and Financial Well-Being and Financial Behavior of Iranian Association of Certified Public [Volume 11, Issue 44, 2022, Pages 61-74]
Personality TraitsThe mediating role of personality traits on the relationship between financial intelligence and auditors' judgment in the Court of Audit [Volume 16, Issue 61, 2027, Pages 129-145]
Personality types of ManagersPresenting the Pattern of Impact of the weakness of internal controls on Audit Risk with Emphasis on the Moderating Role of Personality Types [Volume 10, Issue 38, 2021, Pages 427-438]
Personality types of ManagersStructural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
Personalized knowledge managementEffects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 2, زمستان 1392, 2013, Pages 157-170]
Personalized knowledge managementEffects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
Personal normsInvestigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
PEST analysis and PorterThe Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
Petrochemical exportsThe Effect of Cost Leadership Strategy to Increase Exports of Petrochemical Products Case Study: National Petrochemical
Company of Iran [Volume 2, زمستان 1392, 2013, Pages 83-92]
Petrochemical IndustriesThe Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Pharmaceutical IndustriesInvestigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
Phenomenological ApproachProvide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
Philosophical Mentality Dimensions of AuditorInvestigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
Philosophical MindsetInvestigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
Physical CapitalThe Impact of Intellectual capital on the financial information quality for listed firms in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 37-50]
Plan budgetingAssessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
Planned behavioral tendencyExplain the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality with structural equation modeling approach [Volume 12, Issue 46, 2023, Pages 77-90]
Planning and controllingA risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
PLSEarning Management Behavioral Pattern Based on Implicit Knowledge and Experience of Managers [Volume 9, Issue 36, 2020, Pages 87-95]
Polar Matrix AnalysisProviding a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
Political communicationInvestigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
Political communicationInvestigating the Relation between Political connections and business Strategy on Tax aggressiveness reporting in Iran capital market (Empirical test of political power theory) [Volume 15, Issue 60, 2026, Pages 43-55]
Political ConnectionCorporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
Political ConnectionInvestigating the Relationship between Political Connections and Financial Flexibility: Using spare debt capacity [Volume 13, Issue 52, 2024, Pages 153-172]
Political connectionsPolitical Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
Political connectionsInvestigating the Relationship Between Political connections with Value-Based Management and agency costs : Testing the Theory of Political Economy [Volume 8, Issue 31, 2019, Pages 215-230]
Political connectionsThe Impact of Business Strategy on Tax Avoidance with Emphasis on the Effect of Political Connections [Volume 15, Issue 58, 2026, Pages 179-196]
Political Cost HypothesisIdentifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Political EconomyCritical Thinking in Accounting [Volume 2, Issue 5, 2013, Pages 1-14]
Political EconomyEffect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
Political EconomyEffect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
Political governanceComprehensive Model of Oligarchy in Auditing:
Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
Political InfluenceStudy of the role of management ability, political influence and financial pressure on the quality of financial reporting of listed banks [Volume 11, Issue 44, 2022, Pages 391-410]
Political managementEffect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
Political managementEffect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
Political theoriesCorporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
Polyethylene ProductsThe Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
PositivenessThe Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
Possible choicesPrioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting [Volume 8, Issue 31, 2019, Pages 185-202]
Post-Clearance AuditDesigning a post-customs-clearance auditing model based on the risk management regarding facilitation and development of foreign trade [Volume 9, Issue 36, 2020, Pages 67-76]
Post ModernismModernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
PostmodernistModeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
Post planningAssumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
Power factorsProfessional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
Power of ResourcesProvide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach [Volume 12, Issue 47, 2023, Pages 177-194]
PredictionOptimizing Benish's fraud model in forecasting Restatement of Financial Statements Using a combination of neural network and Genetic Algorithm [Volume 14, Issue 54, 2025, Pages 73-87]
PredictionInvestigating the efficiency and accuracy of machine learning algorithms in predicting the type of audit opinion: Evidence from Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 175-191]
Predictive ValuesThe Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
Prerequisites of double entrySurveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe [Volume 2, زمستان 1392, 2013, Pages 37-54]
Presenting a PatternPresenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
Preventive SupervisionIdentify and prioritize the determinants of preventive supervision in public section audit using structural equations and hierarchical analysis process [Volume 13, Issue 52, 2024, Pages 293-312]
Price ManipulationModeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
Pricing for reassurance services of auditingProviding a pricing model for Reassurance services of independent auditing using a mixed qualitative method, Fuzzy Delphi and Interpretive-Structural (ISM) [Volume 13, Issue 49, 2024, Pages 169-194]
Pricing of AccrualsThe effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
Principal Component Analysis MethodCorporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
Principal Components Analysisproviding a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
Principle-based accounting standardsImpact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
Priority to Substance over FormThe Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
PriotitizingEvaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
PrivatizationThe association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
Probability of Financial Reporting FraudThe Impact of Managers Bold Behaviors on the Probability of Financial Reporting Fraud [Volume 9, Issue 36, 2020, Pages 97-112]
Process OrientationMotivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
ProductRelationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
Product direct costUsing time value of money in product direct cost calculation in lean production systems [Volume 8, Issue 32, 2019, Pages 245-258]
Product diversityThe relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
ProductivityProductivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
ProductivityEffect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
ProductivityEffect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
ProductivityResearch budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
ProductivityDesigning a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2027, Pages 105-125]
Product MarketComparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
Product Market CompetitionProduct Market Competition, Asymmetric Cost Behavior, Managerial Expectation about Future Sales: Analysis of the whole Business Environment of Iran. [Volume 7, Issue 26, 2018, Pages 31-42]
Product Market CompetitionAgency cost and value of accounting information in the competitive market [Volume 7, Issue 28, 2018, Pages 65-74]
Product Market CompetitionPersistence and Ability of Cash and Accruals Components of Earnings in Predicting One-Year-Ahead Earnings under Conservatism and Product Market Competition [Volume 10, Issue 39, 2021, Pages 171-185]
Product Market CompetitionProduct Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
Professional ApproachesInterpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies [Volume 13, Issue 50, 2024, Pages 295-318]
Professional code of ethicsEffective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
Professional CommitmentThe Relation between Professional Commitment and Machiavellian-ism among accounting students of Azad Universities in Tehran and Karaj City [Volume 5, Issue 18, 2016, Pages 119-127]
Professional CommitmentImpact of Political ideology and professional commitment on professional judgment of auditors [Volume 10, Issue 39, 2021, Pages 57-67]
Professional CommitmentThe Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
Professional CommitmentThe Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2023, Pages 389-410]
Professional DoubtDesigning the auditors' behavioral bias model by emphasizing the individual and general characteristics of the auditor based on Grandead Theory [Volume 12, Issue 45, 2023, Pages 483-498]
Professional DoubtExplaining and presenting the conceptual framework of auditors' professional doubt, human values and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
Professional ethicsThe effect of Social Conservatism and Machiavellianism
on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
Professional ethicsDesign and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
Professional ethicsInvestigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 12, Issue 46, 2023, Pages 595-606]
Professional ethicsEvaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
Professional ethicsThe Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2023, Pages 389-410]
Professional IdentityTowards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
Professional IdentityThe Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
ProfessionalismInvestigation of Women's Professionalism in Auditing [Volume 4, زمستان 1394, 2015, Pages 131-142]
ProfessionalismProfessionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
ProfessionalismThe role of political ideology and auditors' professionalism on organizational professional conflict [Volume 14, Issue 53, 2025, Pages 305-322]
ProfessionalismThe relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
Professional judgmentProfessionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
Professional judgmentProfessional judgment in audit and its measurement: concepts, theories and theoretical perspective [Volume 8, Issue 31, 2019, Pages 155-168]
Professional judgmentThinking Style's and objectivity of the Auditor [Volume 9, Issue 35, 2020, Pages 69-82]
Professional judgmentThe Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
Professional judgmentIdentification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
Professional judgmentThe Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
Professional judgmentThe effect of dark personality traits and the tendency of auditors to share knowledge on their skepticism and professional judgment: Considering the moderating role of the auditor's place of employment [Volume 12, Issue 46, 2023, Pages 359-374]
Professional judgmentThe Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2023, Pages 411-430]
Professional judgmentProfessional judgment of independent auditors with an emphasis on wisdom: a systematic literature review [Volume 16, Issue 62, 2027, Pages 189-212]
Professional Judgments of AuditorTesting the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors [Volume 11, Issue 42, 2022, Pages 233-249]
Professional powerProfessional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
Professional SkepticismA Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
Professional SkepticismProfessional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
Professional SkepticismThe effect of professional skepticism on auditors' judgments and decisions regarding the mediating role of individual creativity [Volume 10, Issue 39, 2021, Pages 337-349]
Professional SkepticismThe Mediating Role of Organizational Commitment and Burnout in the Relationship between Organizational Cynicism and Professional Skepticism. [Volume 12, Issue 45, 2023, Pages 231-250]
Professional SkepticismThe Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2023, Pages 389-410]
Professional SkepticismExplaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Professional Skepticism of AuditorThe Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
Professional thinkingIdentifying the components of professional thinking of certified accountants in ambivalence and team psychological empowerment [Volume 16, Issue 64, 2027, Pages 73-88]
Profession Judgment of AuditorInvestigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
ProfitabilityThe relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
ProfitabilityThe Study of liquidity effects on corporate profitability with a The Bounds Test Approach (Case study: Iran Khodro Company) [Volume 3, بهار 1393, 2014, Pages 111-124]
ProfitabilityAn overview of impact of past receivables on profitability of Tehran Stock Exchange banks [Volume 6, Issue 22, 2017, Pages 103-110]
ProfitabilityAn Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
ProfitabilityThe Effect of Corporate Characteristics on Tax Aggressiveness [Volume 13, Issue 49, 2024, Pages 63-74]
ProfitabilityIdentifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
ProfitabilityInvestigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
Profitability of cryptocurrencyImpact of cryptocurrency profitability on banking system performance using DID approach [Volume 15, Issue 58, 2026, Pages 113-127]
Profit AwarenessInvestigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors [Volume 12, Issue 46, 2023, Pages 181-200]
Profit DistortionDetecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
Profit forecastingSurvey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
Profit ManagementAssessing the moderating role of the quality rating of audit institutions on the relationship between the independence of the board of directors and the change in classification in the Tehran Stock Exchange. [Volume 16, Issue 63, 2027, Pages 259-272]
Project SchedulingDeveloping of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
Proper tax governanceFactors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
Propositional contentA propositional content paradigm of financial performance deficiencies:
A case study of Abadan Oil Refining Company [Volume 9, Issue 36, 2020, Pages 123-145]
Propositional LayeringA propositional content paradigm of financial performance deficiencies:
A case study of Abadan Oil Refining Company [Volume 9, Issue 36, 2020, Pages 123-145]
Prospective Business StrategyBusiness Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
Prospector's StrategyCEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
PSO AlgorithmMeasuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
Psychodynamic ApproachProviding a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
Psychological characteristicsProvides a template for understanding auditors' skepticism with a content analysis approach [Volume 7, Issue 25, 2018, Pages 11-28]
Psychological empowermentIdentifying the components of professional thinking of certified accountants in ambivalence and team psychological empowerment [Volume 16, Issue 64, 2027, Pages 73-88]
Psychological Empowerment and AuditingPsychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory [Volume 9, Issue 34, 2020, Pages 47-58]
Psychological factorsInvestigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
Psychological featuresInvestigating the effect of psychological characteristics of financial managers on voluntary disclosure of information based on the method of structural equations [Volume 13, Issue 49, 2024, Pages 31-42]
PsychologyPresentation a Pattern of the Role of Effective Psychological Factors in Mental Representation on the Justification of Behavior and The Decision-Making Process of Management Accountants [Volume 16, Issue 63, 2027, Pages 153-174]
Public Expectations GapIdentifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
Public organizationsInvestigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
Public SectorSystematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
Public SectorProfessional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
Public SectorPresenting a conceptual model of financial internal controls based on possible risks and transparency of government financial reporting (case study: Kurdistan Regional Government of Iraq) [Volume 14, Issue 55, 2025, Pages 279-297]
Public SectorPresenting a forensic accounting model in the public sector with fuzzy Delphi method [(Articles in Press)]
Public SectorThe relationship between internal and external dimensions of audit quality and the quality of public sector financial reporting in crisis conditions [Volume 16, Issue 62, 2027, Pages 51-66]
Public SectorPresenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2027, Pages 1-16]
Public Sector Accounting StandardsComparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
Public Sector InstitutionsThe Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
Public UniversitiesDetermining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
Q
Q AnalysisPresenting an interpretative model of competitive values of green accounting in Tehran Stock Exchange - an analysis based on Q method [Volume 14, Issue 54, 2025, Pages 89-110]
Qualified audit opinionsEconomic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
Qualitative approachDeveloping the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
Qualitative Characteristics of Accounting InformationThe relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
Qualitative Characteristics of Accounting InformationStudying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information [Volume 16, Issue 64, 2027, Pages 479-492]
Qualitative content analysisThe Internal Audit Challenges In Holding Co.’s and solutions
In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
Qualitative Content Analysis MethodIdentification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
Qualitative DimensionExplanation of the quantitative and qualitative dimensions of forward-looking information disclosure in the annual reports of companies in Iran [Volume 12, Issue 46, 2023, Pages 459-472]
Qualitative MethodIdentify the components of auditor behavior based on social capital by qualitative hybrid method, fuzzy delphi and ISM [Volume 10, Issue 38, 2021, Pages 145-158]
Qualitative MethodIdentifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
Qualitative RankAudit quality measurement model using factor analysis technique, structural equations and decision trees C5.0-C & R [Volume 12, Issue 48, 2023, Pages 73-90]
Qualitative researchProvide a model of management accounting information system based on business intelligence based on grounded theory [Volume 11, Issue 42, 2022, Pages 357-368]
QualityInvestigate and identify the factors affecting the quality cost management in the automotive industry [Volume 3, زمستان 1393, 2014, Pages 33-44]
Quality AssessmentDeveloping an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
Quality factorsA model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach [Volume 11, Issue 44, 2022, Pages 27-44]
Quality ManagementIdentify and prioritize the factors affecting Quality costs of automotive products in mass production phase (Case study: Iran Khodro and Saipa) [Volume 4, تابستان 1394, 2015, Pages 75-86]
Quality ManagementAdherence to quality management standards and profitability indicators based on quality management theory (Empirical evidence: Tehran Stock Exchange) [Volume 13, Issue 49, 2024, Pages 17-30]
Quality Management systemsA comprehensive review of the internal audit quality literature [Volume 13, Issue 49, 2024, Pages 251-274]
Quality of audit firmsDeveloping a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
Quality of Internal Audit PerformanceInvestigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
Quality of oversight bodyDeveloping a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
Quality of ServiceEvaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
Quality of work lifeDesigning a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing [Volume 12, Issue 46, 2023, Pages 579-594]
Quantitative DimensionExplanation of the quantitative and qualitative dimensions of forward-looking information disclosure in the annual reports of companies in Iran [Volume 12, Issue 46, 2023, Pages 459-472]
Quarterly EarningsThe Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
Quasi-Governmental CompaniesInvestigate the Relationship Between Quasi Governmental Companies with Agency Cost, Financial ReportingQuality and Fiscal and governance policy Firms:The test Theory of Political Economy [Volume 14, Issue 56, 2025, Pages 361-381]
R
RankingDetermining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique [Volume 13, Issue 51, 2024, Pages 217-232]
Rational Information Processing StyleInformation Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
Readability of financial reportingProvides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
Readability of Financial StatementsAssessing the effect of readability of financial statements and financial reporting credibility on companies' value creation from the perspective of shareholders [Volume 14, Issue 54, 2025, Pages 57-71]
Real activities manipulationRelationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
Real Earning ManagementRelationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
Real Earning ManagementThe Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
Real Earnings ManagementThe investigation effect of accruals-based earnings management and real earnings management on stock liquidity and firm value [Volume 3, پاییز 1393, 2014, Pages 41-54]
Real Earnings ManagementReal Earnings Management and Market Value of Cash Holdings: The Role of Efficient Monitoring Hypothesis and Combination of Interpersonal Deception Theory and Signaling Theory [Volume 8, Issue 32, 2019, Pages 127-144]
Real Earnings ManagementThe Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Real Earnings ManagementExamining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management [(Articles in Press)]
Real Profit ManagementModeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
Real return of assetsThe role of management ability on the relationship between deviation from optimal capital structure and real performance and speed of capital structure adjustment [Volume 12, Issue 45, 2023, Pages 85-104]
Reasoned Action theoryInvestigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2017, Pages 135-144]
Receivables Expected Credit Loss ModelIdentification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
Received BudgetThe effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
Recursive Equation Systems ApproachRelationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
Refah Kargaran BankThe Role of Social Media in Creating the Competitive Advantage of Refah Kargaran Bank [Volume 9, Issue 33, 2020, Pages 296-305]
Regional CompetitivenessDeveloping a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
Regression ModelPresentation of the Quality Model for the Disclosure of Accounting Information Based on the Analysis of Financial Behavior of Cognitive Psychological Viewers [Volume 7, Issue 27, 2018, Pages 63-82]
Regression TestInvestigating the causes of deviations between the budget of capital assets acquisition and performance and its consequences and providing a solution to reduce deviations in the Cultural Heritage, Handicrafts and Tourism Organization [Volume 13, Issue 52, 2024, Pages 77-100]
Regulation EstablishmentImpact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
Regulatory InstitutionInvestigation the dimensions of optimal supervision over auditors in the Iranian capital market [Volume 11, Issue 41, 2022, Pages 201-216]
Related party transactionsInvestigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
RelativismPresenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
Relevance of InformationThe Role of Earning Management through Income and Accrual items the Relevance of Accounting Information [Volume 8, Issue 32, 2019, Pages 285-300]
ReliabilityThe Study of Auditor Tenure on Earnings Quality Attributes in the firms listed in the Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 91-106]
ReliabilityStudy of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
ReliabilityInternal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
ReliabilityThe role of the components of ethical compatibility and reliability of partners in the success of mergers of audit firms [Volume 14, Issue 53, 2025, Pages 259-273]
Relief Feature Selection MethodThe Usefulness of Relief Feature Selection Method in
Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
Religious AttitudesThe Impact of Job Flu on Audit Quality (Case study: Auditors with a low and high religious orientation) [Volume 8, Issue 30, 2019, Pages 73-94]
Religious AttitudesThe Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
ReportingSystematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
ReportingAccreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory [Volume 8, Issue 31, 2019, Pages 69-84]
ReportingIdentification, measurement and financial reporting of cultural heritage assets using the foundation's data method [Volume 14, Issue 56, 2025, Pages 1-10]
Reporting TransparencyTransparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
Reporting Transparencythe Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
Report of wrongdoingPresenting a model of the mediating role of spiritual intelligence on the relationship between internal auditors' narcissism and their tendency to report wrongdoing [Volume 14, Issue 54, 2025, Pages 361-374]
Report qualityDesigning a strategic cultural management model based on the components of innovation economics and its report quality [Volume 8, Issue 30, 2019, Pages 189-200]
Representation conflictProviding Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
ResearchEvaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
Research activitiesInvestigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
Research methodComparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
Research methodologyComparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
Research methodologyA Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
Research of AccountingMeta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
Research purposeComparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
Research strategyComparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
Research & TechnologyAnalysis of current situation of knowledge management in ministry of science research and technology in Iran for presentation approach to progressive them [Volume 2, Issue 5, 2013, Pages 53-72]
Resource-based view (RBV) theoryPresenting a new perspective for the role of intangible resources in business strategies and social responsibility of accepted
corporates in Tehran stock exchange [Volume 9, Issue 34, 2020, Pages 207-227]
Resource Consumption AccountingPerformance Based Costing in Higher Education
(Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
Resource Consumption Accounting"A New Approach of Implementing Integrated and Systemic Costing Model in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 37, 2021, Pages 203-227]
RespectInvestigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
ResponsibilityInvestigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
Responsibility AccountingActivity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
Responsibility and AccountabilityDetermining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
Responsibility؛ EthicsPresenting a Model for the Promotion of Social Responsibility in Islamic Azad University (Tehran Province Faculty Members) Based on Professional Ethics [Volume 10, Issue 37, 2021, Pages 1-10]
Restatement of financial statementsOptimizing Benish's fraud model in forecasting Restatement of Financial Statements Using a combination of neural network and Genetic Algorithm [Volume 14, Issue 54, 2025, Pages 73-87]
RestatementsThe impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
ReturnThe relationship between accounting anomalies, risk and return (Case Study: Companies Listed on the Tehran Stock Exchange) [Volume 13, Issue 52, 2024, Pages 137-152]
Return on SalesStudy the Relationship between the Uses of Management Accounting Innovation and Financial Indicators of Performance Evaluation of Listed Companies in Tehran Stock Exchange [Volume 3, پاییز 1393, 2014, Pages 29-40]
Return on SalesStudy of management environmental expenses in petrochemical companies accepted in Tehran stock exchange using financial performance indices [Volume 14, Issue 55, 2025, Pages 111-127]
Return on StockThe Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
Revenue Growth StrategyA Survey on the Relationship between Cost Reduction, Revenue Growth Strategies, and Sustained Earnings, Earnings Quality, and Earnings Response Coefficients [Volume 1, پاییز 1391, 2012, Pages 75-90]
Reversesupply chainDesigning a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
RewardInvestigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
RiskThe relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
RiskDeveloping of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
RiskA risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
RiskIdentifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
RiskThe relationship between accounting anomalies, risk and return (Case Study: Companies Listed on the Tehran Stock Exchange) [Volume 13, Issue 52, 2024, Pages 137-152]
RiskDesigning a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2027, Pages 105-125]
Risk AssessmentThe effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
Risk AssessmentPresenting a model for assessing investment risk in public-private partnership projects [Volume 14, Issue 56, 2025, Pages 249-261]
Risk AssessmentEvaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
Risk-based auditingThe efficiency effect of audit firms on implementation of effective risk-based auditing [Volume 8, Issue 31, 2019, Pages 93-104]
Risk-Based Auditing SystemIdentify barriers and provide a model for implementing a risk-based audit system in Iran [Volume 11, Issue 43, 2022, Pages 127-143]
Risk-Based Auditing SystemInvestigating the Barriers of Implementation of the Risk-Based Audit System in Iran [Volume 12, Issue 47, 2023, Pages 43-58]
Risk-based Audit TheoryBusiness Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
Risk of Cash FlowsThe Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
Risk of Stock price crashesThe Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
Risk ReportingCritical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
Risks Against AuditorsDeterminants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
Risk takingThe effect of social responsibility and risk-taking on the performance of companies according to the moderator variable of financial constraint [Volume 11, Issue 41, 2022, Pages 145-158]
Risk takingThe optimal model of auditor risk management using structural equations [Volume 16, Issue 62, 2027, Pages 121-138]
Risk-takingMeasuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]
Risk-takingExplaining the professional self-efficacy of auditors based on personality dimensions [Volume 15, Issue 58, 2026, Pages 143-163]
Risk Tax AuditIdentification of Effective Indicators on Tax Audit Risk by Mixed Explanatory Method [Volume 9, Issue 33, 2020, Pages 120-140]
RobustnessFormulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
ROCProvide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
Role stress paradigmAn Analysis of Relation between Auditor's behavioral Resilience and Audit Quality within the Role Stress Paradigm [Volume 8, Issue 31, 2019, Pages 231-244]
R&ShivakumarmodelsThe effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
R-square measureValidation and Development of Stock Return Synchronicity Measures and the Impact of the Country’s Economic Situation on its Changes [Volume 7, Issue 25, 2018, Pages 81-98]
Rules-based Accounting StandardsImpact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
S
SaleThe Investigating the relationships between the presence of women managers on the board of directors and the performance of listed company in the stock Exchange in Tehran [Volume 3, زمستان 1393, 2014, Pages 63-74]
Sales Return RateAdherence to quality management standards and profitability indicators based on quality management theory (Empirical evidence: Tehran Stock Exchange) [Volume 13, Issue 49, 2024, Pages 17-30]
Sarbanes–Oxley ActA comparative Study of the Views of the Directors and Auditors in relation to the Effectiveness of Internal Controls Reporting on Financial Reporting Improvement [Volume 1, پاییز 1391, 2012, Pages 1-16]
Savara methodDisclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports [Volume 12, Issue 45, 2023, Pages 135-148]
Scenario BuildingJob stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
Scenario PlanningFormulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
Science mappingAnalyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
Scientific visualizationAnalyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
ScopeIdentifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling [Volume 9, Issue 35, 2020, Pages 35-49]
Second-order confirmatory factor analysisIdentification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Self-AssessmentA MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION
IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
Semantic AnalysisSurvey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
Sensitive Earnings Amounts ThresholdThe Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Sensitivity analysisProvide a tool to measure Internet Financial Reporting Quality [Volume 10, Issue 39, 2021, Pages 137-148]
Sensitivity analysis of innovative techniquesSensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
Sensitivity of external resourcesSensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed
in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
Sensitivity of investment to cashEffect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
Service QualityThe impact of innovation and management service quality on loyalty and improving business performance [Volume 13, Issue 50, 2024, Pages 15-27]
SERVQUALEvaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
SeyaghLittleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
SG&A ratioInformation Content of SG&A Ratio in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 15-26]
SHAH ModelAssessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
Shannon EntropyInvestigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
Shannon EntropyTypes, levels and stages of human resource auditing:
applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
Shannon EntropyPredicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
Shannon EntropyModeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
Shannon entropy techniqueIdentifying and ranking the dimensions and components affecting the quality of auditing based on spirituality and moral atmosphere in the workplace by Delphi and Shannon entropy technique . [Volume 11, Issue 44, 2022, Pages 213-230]
Shannon entropy techniqueDetermining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique [Volume 13, Issue 51, 2024, Pages 217-232]
ShareholdersInvestigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
Shiraz UniversityPerformance Based Costing in Higher Education
(Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
Short-term debt maturitySocial capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
Short-term shareholdersThe comparing of short and long-term shareholder behavior influenced by information ambiguity and value relation of earning [Volume 11, Issue 42, 2022, Pages 319-329]
Silk and Spice RoadSurveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe [Volume 2, زمستان 1392, 2013, Pages 37-54]
Simulated annealingPrediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
Simultaneous Equations methodImplementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
SituationalA Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
Size of firmThe relationship between intellectual Capital Disclosure with Partnership and Size of listed companies in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 51-64]
Size of the Public Accounting FirmThe Impact of the Public Accounting Firm Size on Quality of Audit Reports issued by Iranian Association of Certified Public Accountants (IACPA) Member Firms [Volume 10, Issue 37, 2021, Pages 11-24]
SkepticismThe effect of dark personality traits and the tendency of auditors to share knowledge on their skepticism and professional judgment: Considering the moderating role of the auditor's place of employment [Volume 12, Issue 46, 2023, Pages 359-374]
Skills and Experiences of ManagersThe Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
SKMSEvaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
Small and Medium-Sized EnterprisesAdaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
Sobel TestThe Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
Social AccountingAccounting Sociology, viewpoints and Challenges:
From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
Social CapitalThe Study of Norm of Reciprocity in the Auditing Profession:
Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
Social CapitalIdentify the components of auditor behavior based on social capital by qualitative hybrid method, fuzzy delphi and ISM [Volume 10, Issue 38, 2021, Pages 145-158]
Social CapitalInvestigating the relationship between intellectual capital, social capital and performance under the conditions of environmental uncertainty and the existence of trade relations in the Tehran Stock Exchange [Volume 10, Issue 39, 2021, Pages 287-302]
Social CapitalSocial capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
Social DominanceThe Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
Social ExchangeCommitment and Dysfunctional behavior of the auditor: A test of social exchange theory using the moderating role of the individual's Ethical identity [Volume 12, Issue 47, 2023, Pages 161-176]
Social forcesSurveying the origins of double-entry accounting in the Middle East and its effects on the emergence and development of double-entry accounting in Europe [Volume 2, زمستان 1392, 2013, Pages 37-54]
SocializationProfessional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
Social mediaThe Role of Social Media in Creating the Competitive Advantage of Refah Kargaran Bank [Volume 9, Issue 33, 2020, Pages 296-305]
Social mediaExamining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
Social NetworkingTo Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
Social normInvestigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
Social performanceInvestigating the Impact of Social, Environmental (Environmental) and ethical Performance on Financial Performance of Companies admitted to the Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 145-158]
Social psychology constructsThe Role of Social Psychological Factors in Fraudulent Financial Reporting [Volume 15, Issue 58, 2026, Pages 459-470]
Social ResponsibilitiesCorporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
Social ResponsibilitiesThe role of different dimensions of social responsibility in non-financial performance of companies based on MLP neural network model and genetic algorithm [Volume 13, Issue 52, 2024, Pages 61-75]
Social responsibilityThe Effect of the board's independence on the quality of social information disclosure in Annual Reports [Volume 7, Issue 27, 2018, Pages 51-62]
Social responsibilityInvestigating the Relationship between Social Responsibility and Cash Holdings with Emphasis on the Mediating Roles of Systematic Risk Factors and Corporate Governance [Volume 9, Issue 34, 2020, Pages 35-45]
Social responsibilityThe Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
Social responsibilityDesign and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
Social responsibilityInvestigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
Social responsibilityInvestigating the Impact of Managers' Lake Of Foresight on Socioeconomic Components of Sustainability Performance Report [Volume 9, Issue 36, 2020, Pages 19-40]
Social responsibilityThe effect of reducing the complexity of financial reporting and earnings management with social responsibility [Volume 10, Issue 38, 2021, Pages 183-203]
Social responsibilityPerformance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode [Volume 10, Issue 40, 2021, Pages 89-105]
Social responsibilityThe effect of social responsibility and risk-taking on the performance of companies according to the moderator variable of financial constraint [Volume 11, Issue 41, 2022, Pages 145-158]
Social responsibilityIdentifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Social responsibilityManagers' Narcissism, Moral Foundations and Corporate Social Responsibility Perception: Presentation a Model on the Basis of Structural Equation [Volume 14, Issue 53, 2025, Pages 19-35]
Social responsibilityMeasuring and ranking the dimensions of social responsibility auditing using multi-indicator decision-making techniques [Volume 13, Issue 51, 2024, Pages 73-93]
Social responsibilityInvestigating the Impact of Six Approaches of Financial, Governantial, and Social Responsibility Comprehensive Model (FGSCM) on Stock Liquidity Using Feedback and Agency Theories [Volume 12, Issue 46, 2023, Pages 473-498]
Social responsibilityExplanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
Social Responsibility ReportingRecognising and ranking the Factors Affecting on Social Responsibility Reporting in the Social Security Organization Using Fuzzy Hierarchical Analysis Model [Volume 12, Issue 46, 2023, Pages 21-42]
Social ResponsibleProviding the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
Social securityRecognising and ranking the Factors Affecting on Social Responsibility Reporting in the Social Security Organization Using Fuzzy Hierarchical Analysis Model [Volume 12, Issue 46, 2023, Pages 21-42]
Social TheoryEvaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
Social tiesImpact of Relativisional to the Moral Judgment of Auditors [Volume 5, Issue 20, 2016, Pages 1-12]
Social valuesDetermining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
Social valuesInvestigating the effect of cognitive style on the auditor's judgment according to the role of individual and social values and hope in God [Volume 16, Issue 61, 2027, Pages 167-183]
SociologyExplaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
Sociology of AccountingAccounting Sociology, viewpoints and Challenges:
From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
Sociology ParadigmsAccounting Sociology, viewpoints and Challenges:
From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
SoftwareStrategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
SpecialismPrioritization and validation of the model of the orientation of possible choices faces by actors in the theory of cultural accounting [Volume 8, Issue 31, 2019, Pages 185-202]
Special project financingThe Study of Effect of Off-Balance Sheet Financing on Returns of Owners Equity the Accepted Companies in Tehran Stock Exchange [Volume 3, زمستان 1393, 2014, Pages 13-22]
SpeedExperimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
S&P IndexAssessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Springate ModelInvestigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Stability of dividend policiesExamination of Stability in the Dividend Policy of TSE Listed Corporations [Volume 7, Issue 27, 2018, Pages 153-162]
Stagnant Business CyclesAssessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Stakeholder integrationOrientation of environmental sustainability and financial structure; Moderating effects of activity level, type of industry, profitability and environmental capital [Volume 12, Issue 46, 2023, Pages 245-258]
Stakeholder of internal auditInternal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
Stakeholder OrientationThe relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]
Stakeholder theoryTest of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
Stakeholder theoryThe ranking of the utility of corporate governance indicators in line with stakeholder theory [Volume 10, Issue 39, 2021, Pages 187-199]
Stakeholder theoryThe role of value added statement in integrated reporting in line with stakeholder theory [Volume 11, Issue 42, 2022, Pages 97-106]
Stakeholder theoryThe relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
Status factors of the audit systemIdentifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
Sticky dividendProviding Measurement Models and Lifecycle and
Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
Stochastic Frontier ApproachThe Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
Stock Exchange and Securities OrganizationIdentifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization [Volume 12, Issue 46, 2023, Pages 391-410]
Stockholders logical decisionEmpirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity High rates [Volume 11, Issue 41, 2022, Pages 357-372]
Stock MarketAssessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Stock Market DataInvestigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
Stock Market ValueThe Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
Stock PriceThe Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
Stock PriceInvestigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
Stock Price ChangesInvestigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
Stock Price Crash RiskThe Effect of Working Capital Management on Reducing the Stock Price Crash Risk (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 1, زمستان 1391, 2012, Pages 55-64]
Stock Price Crash RiskRelationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange [Volume 6, Issue 21, 2017, Pages 61-76]
Stock Price GrowthInvestigating the Relationship between Internal Audit Quality with Stock Price Growth and Financial Performance of Tehran Stock Exchange Banks [Volume 9, Issue 33, 2020, Pages 193-207]
Stock Price SynchronicityThe Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
Stock Price SynchronicityExplaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
Stock ReturnThe investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
Stock ReturnsRelationship Between Risk and Return Stock Index Accounting in the Banks [Volume 1, بهار 1391, 2012, Pages 73-84]
Stock ReturnsThe relationship between competitive or monopolistic market and stock returns (Case Study: Tehran Stock Exchange) [Volume 1, بهار 1391, 2012, Pages 85-100]
Stock ReturnsMeasure and compare the explanatory power of value added, profits and cash flows from operations in predicting stock returns and determine the appropriate model [Volume 1, تابستان 1391, 2012, Pages 15-36]
Stock ReturnsEnvironmental Uncertainty, Earnings Management and Stock Returns (The Moderating Impact of Managers' Ability) [Volume 7, Issue 26, 2018, Pages 121-132]
Stock ReturnsInvestigating the effect of Accruals on the Heterogeneity of investors' Beliefs and their interaction on Stock Returns [Volume 8, Issue 29, 2019, Pages 149-160]
Stock ReturnsInvestigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
Stock ReturnsThe effect of financial reporting tone on stock returns of companies listed on the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 429-440]
Stock ReturnsInterpretive structural modeling of risk determining factors affecting stock returns of companies listed on the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 101-114]
Stock returns synchronicityThe effect of Earning Response Coefficient on the Relationship between Stock Returns Synchronicity with firms Abnormal Return and Abnormal Volume [Volume 7, Issue 26, 2018, Pages 43-56]
Stock return synchronicityValidation and Development of Stock Return Synchronicity Measures and the Impact of the Country’s Economic Situation on its Changes [Volume 7, Issue 25, 2018, Pages 81-98]
Stock Value PerspectiveEthical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
StrategicStrategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
Strategic analysisThe Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
Strategic contextManagement control effectiveness and strategy:
The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
Strategic Cultural ManagementDesigning a strategic cultural management model based on the components of innovation economics and its report quality [Volume 8, Issue 30, 2019, Pages 189-200]
Strategic ManagementThe Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
Strategic ManagementDesigning a strategic cultural management model based on the components of innovation economics and its report quality [Volume 8, Issue 30, 2019, Pages 189-200]
Strategic Management AccountingReview of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
Strategic Management AccountingThe Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
Strategic Management AccountingPresenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies
(structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
Strategic Management AccountingInvestigating the relationship between strategic management accounting and strategic environmental performance by considering the effects of environmental strategies [Volume 14, Issue 53, 2025, Pages 187-200]
Strategic Management AccountingDevelopment of Strategic Management Accounting by Using Accounting Information Systems in the Face of Environmental Drivers [Volume 14, Issue 55, 2025, Pages 193-207]
Strategic Management AccountingDevelopment of a model for maintaining non-renewable natural resources and intergenerational justice with an emphasis on strategic management accounting (case study: polluting companies on the stock exchange). [Volume 16, Issue 61, 2027, Pages 233-247]
Strategic Management AccountingModeling the management of organizational inertia in the implementation of strategic management accounting with the focus on accountability mechanisms and the mediation of corporate culture [Volume 16, Issue 61, 2027, Pages 353-372]
Strategic OrientationThe relationship between strategic orientations, organizational capabilities and performance with respect to the role of the control and management accounting systems changes [Volume 2, زمستان 1392, 2013, Pages 71-82]
Strategic performance management systemsThe role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
Strategic planningFormulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
Strategic planningDevelop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB) [Volume 11, Issue 42, 2022, Pages 135-166]
StrategyThe Relationship Between Strategy-Structure Fit And Performance In Family Firms (Case Study: family firms based in the industrial town of Yazd province) [Volume 3, تابستان 1393, 2014, Pages 1-12]
StrategyDetermination strategy pricing auditing services based on theory of price distinctiveness According to quality in private sector institutions [Volume 10, Issue 39, 2021, Pages 1-19]
Strategy FormulationExplaining the role of management in audit information and the process of developing a strategy based on the actors' network structure [Volume 10, Issue 40, 2021, Pages 355-369]
Strategy mapThe role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
Strategy TypeIdentify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
StressThe Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
StressInvestigating the effect of work pressure and auditor characteristics on the increase of auditor stress in the period of overwork compared to underwork [Volume 13, Issue 52, 2024, Pages 459-468]
Stress arousal burnoutAn Analysis of Relation between Auditor's behavioral Resilience and Audit Quality within the Role Stress Paradigm [Volume 8, Issue 31, 2019, Pages 231-244]
Stress ParadigmAttitude to Stress Paradigm in Audit Quality Subject;
By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Stress ParadigmThe role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
Structral Equations ExploratoryProviding the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
Structural analysisIdentifying and analyzing of effective structures influencing fraudulent behavior and whistleblowing of financial misconducts [Volume 14, Issue 55, 2025, Pages 1-16]
Structural CapitalThe Impact of Intellectual capital on the financial information quality for listed firms in Tehran Stock Exchange [Volume 1, تابستان 1391, 2012, Pages 37-50]
Structural Capital Coefficientcost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
Structural Equation ModelIdentify barriers and provide a model for implementing a risk-based audit system in Iran [Volume 11, Issue 43, 2022, Pages 127-143]
Structural Equation ModelInvestigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
Structural Equation ModelExplaining and presenting the conceptual framework of auditors' professional doubt, human values and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
Structural Equation ModelModerating in the role of business strategy , firm size and competitive environment in the relationship between economic sanctions and financial reporting quality, a test of contingency theories and political economy [Volume 14, Issue 56, 2025, Pages 223-236]
Structural FeaturesThe Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
StructuralismExplaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
Structuralism SchoolsThe achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
Structuration theoryAnthony Giddens structuration theory and its role in determining the organizational accountability model in the accounting system [Volume 8, Issue 30, 2019, Pages 41-58]
StructureAnthony Giddens structuration theory and its role in determining the organizational accountability model in the accounting system [Volume 8, Issue 30, 2019, Pages 41-58]
Structure EquationA Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
Structure-Interpretive ModelThe Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
Structure of FundThe Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
Subjective Persistence of components of earningsInvestigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
SupervisionInvestigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
Supply chainSupply Chain Costing Model in the Drinking Industry [Volume 8, Issue 32, 2019, Pages 83-98]
Supply chainLife Cycle Costing: A New Approach [Volume 10, Issue 40, 2021, Pages 1-12]
Support Vector MachineThe Usefulness of Relief Feature Selection Method in
Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
Support Vector MachineFormulation of Financial Statement Fraud Detection Model Using Artificial Neural Network and Support Vector Machine Approaches in Companies Listed in Tehran Bahador Stock Exchange [Volume 11, Issue 41, 2022, Pages 285-314]
Support Vector MachinePresenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
Supreme Audit CourtTest of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
Survey methodsValidation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
Suspected Companies for Financial DistressInvestigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
Suspected Companies for fraudInvestigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
SustainabilityThe Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
SustainabilityInvestigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
SustainabilityCorporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
SustainabilityThe relationship between income diversity and value and sustainability (case study: insurance companies) [Volume 16, Issue 64, 2027, Pages 155-167]
Sustainability of earningsInvestigating the Effect of Audit Quality on Sustainability of Earnings
(Case study: a Comparison between Financially-Distressed Companies and the Rest of Companies in Tehran Stock Exchange) [Volume 5, Issue 20, 2016, Pages 47-60]
Sustainability performanceThe Role of Corporate Power in Voluntary Disclosure of Non-Financial Information and Sustainability Performance [Volume 10, Issue 40, 2021, Pages 39-57]
Sustainable Balanced ScorecardEvaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
Sustainable Competitive AdvantageProviding a Model for Evaluating the Long-term Performance of Commercial Banks Based on the Sustainable Competitive Advantage Approach. [Volume 11, Issue 42, 2022, Pages 71-85]
Sustainable developmentAssessment of Management Accounting Model for Sustainable Development [Volume 9, Issue 33, 2020, Pages 239-259]
Sustainable developmentPerformance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode [Volume 10, Issue 40, 2021, Pages 89-105]
Sustainable ReportingThe relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]
Sustained EarningsA Survey on the Relationship between Cost Reduction, Revenue Growth Strategies, and Sustained Earnings, Earnings Quality, and Earnings Response Coefficients [Volume 1, پاییز 1391, 2012, Pages 75-90]
SWOT AnalysisThe Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
SWOT-ANPStrategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
Systematic ReviewSystematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
Systems DynamicsDeveloping a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
T
Tabriz municipalityThe management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
Tacit Knowledge of CEOThe Effect of CEO Tacit Knowledge on Earnings Management through Accruals:
With emphasis on Monitoring Approach of Audit Committee [Volume 9, Issue 33, 2020, Pages 106-119]
Talented StaffProviding a Model for Identifying and Recruitment of Talents in Accounting and Auditing in Iran with a Talent Management Approach [Volume 11, Issue 44, 2022, Pages 75-94]
Talent RecruitmentProviding a Model for Identifying and Recruitment of Talents in Accounting and Auditing in Iran with a Talent Management Approach [Volume 11, Issue 44, 2022, Pages 75-94]
Target costingThe effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran) [Volume 7, Issue 25, 2018, Pages 57-66]
Target costingThe Effect of Organizational Culture on applying the Target Costing Method by considering Organizational Capabilities in Islamic Azad University, Hamedan branch [Volume 8, Issue 32, 2019, Pages 197-208]
Targeting SubsidiesImplementation of Direct Subsidy System and Earnings-Based Accrual Management in Political Economy Theory (Empirical Evidence: Tehran Stock Exchange) [Volume 10, Issue 40, 2021, Pages 13-26]
Task performanceThe relationship between Machiavellianism and auditor’s job performance [Volume 10, Issue 37, 2021, Pages 43-58]
TaxSocial Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
TaxThe Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
TaxDesigning a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2027, Pages 105-125]
Tax AggressivenessThe effect of tax aggressiveness and board of director
composition on audit fees [Volume 5, Issue 20, 2016, Pages 13-26]
Tax AggressivenessThe Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
Tax AvoidanceThe effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
Tax AvoidanceThe Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content [Volume 3, تابستان 1393, 2014, Pages 35-46]
Tax AvoidanceInvestigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2020, Pages 285-296]
Tax AvoidanceThe Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
Tax AvoidanceDesign and analysis of the tax game between the company and the state using the games theory [Volume 10, Issue 39, 2021, Pages 201-217]
Tax AvoidanceProviding a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
Tax Avoidancethe Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
Tax AvoidancePresenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]
Tax AvoidanceThe Impact of Business Strategy on Tax Avoidance with Emphasis on the Effect of Political Connections [Volume 15, Issue 58, 2026, Pages 179-196]
Tax AvoidanceThe effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
Tax CapacityComparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
Tax coincidanceThe effect of mismatching costs with revenues on tax coincidence during firms life cycle. [Volume 12, Issue 46, 2023, Pages 441-458]
Tax coincidenceEvaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
Tax ComplianceSelection for value added tax audit [Volume 8, Issue 32, 2019, Pages 99-110]
Tax ComplianceInvestigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
Tax ComplianceThe impact of the theory of Ethical Behavior Theory and Machiavellianism on Tax Compliance in Support of Sustainability Reporting [Volume 12, Issue 45, 2023, Pages 499-513]
Tax ComplianceEvaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
Tax compliance managementIdentifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
Tax ConsequencesThe Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
Tax efficiencyInvestigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection
(Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
Tax effortComparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
Tax expressesThe effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
Tax gapIdentifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
Tax gapThe Impact of the Implementation of International Financial Reporting Standards (IFRS) on the Relationship Between Financial Statement Comparability and Tax Gap [Volume 14, Issue 53, 2025, Pages 169-186]
Tax gapExplaining the mediating role of unknown factors of tax conflicts on the relationship between the tax gap and the cost of equity [Volume 14, Issue 55, 2025, Pages 161-175]
Tax IncomeThe effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
Tax officials and AuditorsDesigning a bias model for tax officials and auditors with grounded theory-based approach [Volume 10, Issue 39, 2021, Pages 303-317]
Taxonomy AnalysisA Survey of Key Factors Determining Banks' Success in Terms of Rendering Electronic Services and Banks Ratings [Volume 1, بهار 1391, 2012, Pages 43-54]
Taxpayer behaviorEvaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
Tax reception speedThe effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
Tax ReformsInvestigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection
(Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
Tax sovereigntyFactors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
Tax systemImproving and upgrading the tax audit selection model based on taxpayers' risk in the tax system. [Volume 10, Issue 38, 2021, Pages 205-222]
TDABCExplaining of Costing new Model Based on Neuro- Fuzzy Time
Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
TDABC-ANFISExplaining of Costing new Model Based on Neuro- Fuzzy Time
Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
TDIABCApplication of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS)
In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
TDIABC-ANFISApplication of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS)
In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
Teaching MethodThe effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
Technical AnalysisApplication of technical analysis and Markov filter
In future optimal portfolio management
Emphasizing the amount of investor risk
Metaphysical artificial intelligence approach [Volume 12, Issue 48, 2023, Pages 63-72]
Technical and Change Processes FactorsA Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
Technical- Managerial ViewThe Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
Tehran Stock ExchangeInternal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
Tehran Stock ExchangeInvestigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
Tehran Stock ExchangeInvestigating the Moderating Effect of Auditor industry specialization on the Relationship between Board Governance and Accruals Based Earnings Management: Empirical Evidence from Companies Listed in Tehran [Volume 4, پاییز 1394, 2015, Pages 93-106]
Tehran Stock ExchangeThe relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
Tehran Stock ExchangeExplaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
Tehran Stock ExchangeAnalyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
Tehran Stock ExchangePresenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]
Tehran Stock ExchangeThe effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
Tehran Stock Exchange"Modeling corporate governance in the economic growth of companies listed in Tehran Bahadur Stock Exchange.. [Volume 14, Issue 55, 2025, Pages 209-230]
Tehran University of Medical SciencesDesigning and compiling an organizational disclosure model to reduce organizational corruption studied in universities of medical sciences in Tehran [Volume 16, Issue 63, 2027, Pages 71-84]
Tetriad of dark personalityThe Effect of Self-efficacy، Locus of Control, and Dark Personality Traits an Opportunistic Earnings Management [Volume 12, Issue 45, 2023, Pages 287-300]
Text AnalysisExplaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
Text miningInvestigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
Text miningThe effect of financial reporting tone on stock returns of companies listed on the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 429-440]
The cost of equityEffect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
The cost of equityEffect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
The Course of Accounting DevelopmentsExplaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
The decision - making style of investorsProvide a model based on Hofstede's cultural framework for investors ' financial decision - making [Volume 10, Issue 40, 2021, Pages 281-292]
The Future of Corporate GovernanceA Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
The level of risk disclosure in annual financial reportingExplaining the effect of political and moral dimensions of management behaviors on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange [Volume 10, Issue 38, 2021, Pages 301-314]
Theme AnalysisDeveloping an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
Theme AnalysisInvestigating the causes of deviations between the budget of capital assets acquisition and performance and its consequences and providing a solution to reduce deviations in the Cultural Heritage, Handicrafts and Tourism Organization [Volume 13, Issue 52, 2024, Pages 77-100]
Theme AnalysisIdentifying the managerial pattern of causal relationships and prioritizing factors affecting green production in smart production systems based on digital transformation [Volume 14, Issue 54, 2025, Pages 221-237]
Theme AnalysisA selective model of internal audit growth stages in the oil industry from the perspective of professional experts using the theme analysis method [Volume 16, Issue 62, 2027, Pages 169-188]
The NCA-SEM ApproachAnalysis of taxation using accounting criteria and management system with
Emphasis on the moderating role of conservatism: The NCA-SEM approach [Volume 11, Issue 42, 2022, Pages 267-280]
Theory of Behavioral Stability PsychologyExplaining Behavioral Tendencies in Fraudulent Financial Reporting:
A Psychological Theory Test of Behavior Stability [Volume 10, Issue 37, 2021, Pages 129-141]
Theory of Constraint (TOC)Application of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
Theory of FairnessThe Study of Norm of Reciprocity in the Auditing Profession:
Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
Theory of Organizational LegitimacyThe relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
Theory of planned behaviorExplaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Theory of Political EconomyThe relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
The value of workingDesigning a model of human resource accounting
in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
The volume of stock exchangesInvestigate the relationship between the relevance of accounting information value and stock trading volume in listed companies in Tehran stock exchange [Volume 8, Issue 31, 2019, Pages 203-214]
Thinking styleThe effect of personality traits and thinking style of certified public accountants on the observance of professional etiquette by certified public accountants [Volume 10, Issue 40, 2021, Pages 267-279]
Thinking StylesThinking Style's and objectivity of the Auditor [Volume 9, Issue 35, 2020, Pages 69-82]
Throughput ModelThe Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Time budgetA risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
Time Budget PressureAttitude to Stress Paradigm in Audit Quality Subject;
By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Time Budget Pressureبررسی تاثیر ابعاد استرس شغلی و فشار بودجه زمانی بر کیفیت حسابرسی با تاکید بر نقش واسطه ای فرسودگی شغلی [Volume 14, Issue 56, 2025, Pages 17-32]
Time Budget PressureAnalysis of the relationship between time budget pressure, the quality of independent audit report and the type of auditor's opinion in the Iranian capital market [Volume 16, Issue 62, 2027, Pages 375-394]
Time-Driven ABCSimplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
Time-Driven ABCPerformance Based Costing in Higher Education
(Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
Time-Driven ABC2Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
Time-Driven Activity-Based CostingTime-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
TimelinesInternal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
Timeliness of InformationEarnings Management and Timeliness of the Accounting Information [Volume 4, بهار 1394, 2015, Pages 1-8]
Timing and Matching PropertiesInvestigating the Explanatory Power of Accrual Models Using Timing and Matching Properties of Cash Flows [Volume 10, Issue 40, 2021, Pages 201-215]
Tobin’s QThe Investigating the relationships between the presence of women managers on the board of directors and the performance of listed company in the stock Exchange in Tehran [Volume 3, زمستان 1393, 2014, Pages 63-74]
Tobin's Q indexEconomic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
Total AccrualsThe effects of components of accruals on the relationship between external financing activities and future stock returns in the Companies Listed in Tehran Stock Exchange [Volume 4, زمستان 1394, 2015, Pages 91-102]
Total Earnings RiskThe Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
Trade FairEvaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
Trade offDeveloping of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
Traditional AuditStrategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
Traditional CostingApplication of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
Traditional SystemImproving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
Training programA Review on Non-Accounting Students’ Attitudes toward the Impact of Accounting Topics Included in the Approved Training Program on Business Management [Volume 7, Issue 26, 2018, Pages 95-104]
Transaction cost economicsTheoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management
and cost management process [Volume 5, Issue 20, 2016, Pages 87-102]
TransparencyDeveloping pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
TransparencyThe role of internal audit quality in the fight against corruption
With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
TrendsA Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
Triangle Membership Survival RateInvestigating the Impact of Triangle Confirmation on the Survival Rate of Triangle Members in Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 499-514]
TriangulationValidation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
TrustThe effect of implementing internal controls instruction on the level of financial statements users` trust [Volume 5, Issue 18, 2016, Pages 63-81]
TrustEvaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
Two Cost Driver ModelCost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
Type of AuditorEarnings Management and Timeliness of the Accounting Information [Volume 4, بهار 1394, 2015, Pages 1-8]
Type of AuditorType of auditor, industry-specific auditor and obtaining collateral-based facilities
(Empirical evidence:companies active in Tehran Stock Exchange) [Volume 14, Issue 55, 2025, Pages 145-160]
Type of auditors’ personalityThe Study Of The Effects of Auditors’ personality types On The Report Content [Volume 2, تابستان 1392, 2013, Pages 89-100]
TypologyEvaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
U
UncertaintyA Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services [Volume 1, زمستان 1391, 2012, Pages 1-14]
UncertaintyThe effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran) [Volume 7, Issue 25, 2018, Pages 57-66]
UncertaintyProviding a Model of the Effect of Accounting Information Systems Characteristics on System Performance Based on Moderating Role of Organizational Decentralization and Uncertainty [Volume 10, Issue 37, 2021, Pages 97-111]
Uncertaintydevelopment of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
UncertaintyDisclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports [Volume 12, Issue 45, 2023, Pages 135-148]
Uncertainty of investorsInvestigating the factors affecting the uncertainty of stock investors based on the uncertainty of macroeconomic factors [Volume 16, Issue 63, 2027, Pages 85-100]
Unconditional conservatismThe Investigation of Unconditional Conservatism on
Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
University of TehranThe investigation of planning and implementing feasibility of performance budgeting in the Iranian universities
(Case study: The University of Tehran) [Volume 3, بهار 1393, 2014, Pages 13-32]
University servicesThe role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
Unqualified audit reportThe relationship between earnings manipulation
and unqualified audit report [Volume 6, Issue 23, 2017, Pages 145-154]
Unusual gainsEvaluation of the role of firm’s life cycle in the optimal design of
Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
Upper Echelons TheoryManager's Efficiency to Create Operating Cash Flows and Independent Auditor Selection: A Test of Upper Echelons Theory [Volume 14, Issue 55, 2025, Pages 33-44]
Upward StickinessAuditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
Usefulness Financial ReportsProviding Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
V
ValidationAccreditation of the instrument for measuring intellectual capital accounting in Iran based on partial least squares approach based on agency theory [Volume 8, Issue 31, 2019, Pages 69-84]
Validation ValuesThe Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
ValuationDesigning an efficient model of human resource valuation with grounded theory approach (Case study: Islamic Azad University of Hormozgan province) [Volume 11, Issue 42, 2022, Pages 197-214]
ValuationDevelopment a model for valuing intangible assets in knowledge-based companies [Volume 12, Issue 48, 2023, Pages 249-270]
ValuationIdentification, measurement and financial reporting of cultural heritage assets using the foundation's data method [Volume 14, Issue 56, 2025, Pages 1-10]
ValueThe relationship between income diversity and value and sustainability (case study: insurance companies) [Volume 16, Issue 64, 2027, Pages 155-167]
Value added taxDeveloping the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
Value added taxInvestigating the tax relief export and Effects of Implementation of Value Added Tax on Manufacturing [Volume 9, Issue 36, 2020, Pages 271-284]
Value added taxInvestigating and comparing the efficiency of VAT policy and the Tax policy called Tax of the services' and goods' collection
(Using Fuzzy approach) [Volume 10, Issue 38, 2021, Pages 315-326]
Value added tax audit qualityDeveloping the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
Value at riskProviding a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
Value-based managementExplaining the relationship between value-based management company`s rank and financial performance [Volume 5, Issue 18, 2016, Pages 105-117]
Value-based managementInvestigating the Relationship Between Political connections with Value-Based Management and agency costs : Testing the Theory of Political Economy [Volume 8, Issue 31, 2019, Pages 215-230]
Value engineeringInterpretive Structural Modeling to Improve Value Engineering Performance in Construction Projects in the Construction Sector of Iran [Volume 9, Issue 33, 2020, Pages 208-222]
Value of the occupationDesigning a model of human resource accounting
in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
Value RelevanceThe Study of Auditor Tenure on Earnings Quality Attributes in the firms listed in the Tehran Stock Exchange [Volume 1, پاییز 1391, 2012, Pages 91-106]
Value RelevanceEarnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
Value RelevanceExamining the effect of conservatism on value relevance of extreme and non-extreme earnings [Volume 10, Issue 39, 2021, Pages 99-113]
Value Relevance of Accounting InformationThe Investigation of Unconditional Conservatism on
Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
Value Relevance of Accounting InformationA Model for Efficacy of audit committee and value relevance of accounting information: Structural equation modeling approach [Volume 6, Issue 24, 2017, Pages 1-12]
Value SharesInvestigating the Impact of Intellectual Capital Indices and Information Asymmetry on Stock Portfolio Returns: Growth or Value? [Volume 10, Issue 38, 2021, Pages 167-181]
Variable CostsApplication of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
Variable CostsThe effect of allocating a fixed and variable costs based on a DEA-game and GMM cross efficiency approach on financial reporting [Volume 9, Issue 36, 2020, Pages 297-312]
VAR ModelThe role of accounting information in forecasting Gross domestic product [Volume 13, Issue 49, 2024, Pages 233-250]
Vector auto regressionThe relationship among trading volume, financial leverage and information asymmetry with stock market development [Volume 12, Issue 48, 2023, Pages 177-190]
Verbal negotiationExplaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
Vigeo's Social ResponsibilityExplaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
Visual Financial StatementsThe Impact of Demographic Variables in Improving of Users' Perception of Corporate Social Responsibility Presented in Visual Financial Statements [Volume 8, Issue 30, 2019, Pages 1-14]
Volatility of Financial CharacteristicsThe Mediating Role of Business Strategy in The Relationship Between The Indigenous Model of Environmental Uncertainty and The Volatility of Financial Characteristics and The Quality of Financial Information [Volume 15, Issue 58, 2026, Pages 241-262]
Volatility of The Quality of Financial InformationThe Mediating Role of Business Strategy in The Relationship Between The Indigenous Model of Environmental Uncertainty and The Volatility of Financial Characteristics and The Quality of Financial Information [Volume 15, Issue 58, 2026, Pages 241-262]
VolumeThe effect of time asymmetry of profit announcements on the uncertainty of stock investors [Volume 15, Issue 57, 2026, Pages 195-209]
Voluntary DisclosureThe Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
Voluntary DisclosureCost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
Voluntary DisclosureDeveloping pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
Voluntary DisclosureDeveloping an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
Voluntary DisclosureVoluntary Disclosure of Non-financial Information, Audit Quality and Their Effects; With Emphasis on Matching Signaling Theory and Legitimacy Theory [Volume 10, Issue 38, 2021, Pages 67-86]
Voluntary DisclosureThe role of regulatory mechanisms in voluntary disclosure of non-financial information [Volume 10, Issue 40, 2021, Pages 59-70]
Voluntary DisclosureInvestigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information [Volume 11, Issue 41, 2022, Pages 177-199]
Voluntary DisclosureThe moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
Voluntary Disclosure of InformationThe relationship between companies' social sustainability performance and the quality of voluntary disclosure [Volume 13, Issue 49, 2024, Pages 1-16]
Voluntary TurnoverType of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
Vulnerability AssessmentDeterminants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
W
Wald TestAnalysis of Myopia Phenomenon in Iran Stock Market
By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
Web-based integrated reportingIdentifying and ranking the components and indicators of web-based integrated reporting with corporate citizenship reporting approach using a combination of fuzzy Delphi and fuzzy analytic hierarchy process (FAHP [Volume 9, Issue 36, 2020, Pages 229-250]
Weight Average Cost of CapitalEconomic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
WhistleblowingThe Design of Audit Whistleblowing model based on Grounded Theory Approach [Volume 11, Issue 41, 2022, Pages 325-340]
WhistleblowingInvestigating the Effect of social Justice Dimensions on the Quality of Whistleblowing [Volume 15, Issue 58, 2026, Pages 37-55]
Whistle-BlowingPsychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory [Volume 9, Issue 34, 2020, Pages 47-58]
Whistle-BlowingThe Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing [Volume 10, Issue 39, 2021, Pages 79-88]
Whistle-BlowingThe effect of ethical climate on auditors’ whistle-blowing whit the mediating role of job satisfaction and organizational commitment [Volume 14, Issue 56, 2025, Pages 83-95]
Whistle-Blowing and ViolationsTest of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
WhistlingInvestigating the Impact of Moral Decision Making, Disclosure and Profile of Eysenck Personality on the Moral Intensity Perceived by Public Accountants [Volume 10, Issue 40, 2021, Pages 217-231]
Window dressingInvestigating the impact of audit committee fees on Window dressing by considering the moderating role of ownership concentration [Volume 15, Issue 57, 2026, Pages 211-222]
Work engagementPsychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
Work PressureInvestigating the effect of work pressure and auditor characteristics on the increase of auditor stress in the period of overwork compared to underwork [Volume 13, Issue 52, 2024, Pages 459-468]
World Class ProductionAgile Management of New Product Development Cycle with World Class Production Approach (Case Study: Iran Khodro Company) [Volume 9, Issue 36, 2020, Pages 197-213]
X
XBRLXBRL acceptance and implementation model in IRAN [Volume 8, Issue 32, 2019, Pages 51-66]
Z
Zero-return measureValidation and Development of Stock Return Synchronicity Measures and the Impact of the Country’s Economic Situation on its Changes [Volume 7, Issue 25, 2018, Pages 81-98]
Zmijewski ModelInvestigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Z Wong testDisclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports [Volume 12, Issue 45, 2023, Pages 135-148]