A
  • ABC Application 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]
  • ABC Explaining 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 traits Presentation 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 statements The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
  • Abnormal Audit Fees The 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 Balances Investigating 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 Assets Identifying 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 Flows The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
  • Abnormal Optional Costs The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
  • Abnormal Production Costs The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
  • Abnormal Stock Return The Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
  • Academic Ranking Systems Determining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
  • AC chair accounting expertise Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • AC chair experience Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • AC chair independence Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • Accounitng Theory Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • Accountability Establishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
  • Accountability The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Accountability Anthony Giddens structuration theory and its role in determining the organizational accountability model in the accounting system [Volume 8, Issue 30, 2019, Pages 41-58]
  • Accountability The Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
  • Accountability Culture Provide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
  • Accountability mechanisms Modeling 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 managers The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
  • Accountants Identify 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]
  • Accountants Explaining the Job Involvement pattern of accountants using the gamification method [Volume 14, Issue 56, 2025, Pages 323-342]
  • Accountants Prioritizing 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 Auditing Providing 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 Auditing A Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
  • Accounting and auditing quality, stock exchange, grounded theory Presenting a model of factors affecting the increase in accounting and auditing quality of companies listed on the Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 493-504]
  • Accounting and Corporate Governance Indicators Analysis 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 Faculties Identifying 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 Topics The Historiography of Mathematics for Finance and Accounting [Volume 12, Issue 45, 2023, Pages 121-134]
  • Accounting-based Performance [Volume 5, Issue 17, 2016, Pages 25-43]
  • Accounting Comparability The 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 Data Investigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
  • Accounting department Developing process ability and information system maturity Model In accounting department [Volume 8, Issue 29, 2019, Pages 91-118]
  • Accounting Education Evaluating 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 Education Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • Accounting Education Presentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
  • Accounting Ethical Issues A Model for the Accounting Ethical Issues [Volume 13, Issue 50, 2024, Pages 105-120]
  • Accounting ethics education The Impact of Developing Ethical Behavior on Improving Professional Accountants' Behavior [Volume 8, Issue 29, 2019, Pages 187-202]
  • Accounting Evolution Identifying 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 flexibility Identifying 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 fraud The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
  • Accounting Growth Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • Accounting information ambiguity Empirical 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 comparability Accounting 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 Quality Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Accounting Information Quality Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality [Volume 6, Issue 21, 2017, Pages 169-174]
  • Accounting Information Quality Governance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
  • Accounting Information Quality The effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
  • Accounting Information Quality Assessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
  • Accounting Information Quality Testing 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 System 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]
  • Accounting Information System Optimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
  • Accounting Information System Developing 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 System Development 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 Characteristics Providing 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 Characteristics Provide 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 systems Identifying 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 knowledge Investigating 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 Management Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
  • Accounting Model Investigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
  • Accounting Model Providing 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 Model Providing 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 Paradigms Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • Accounting profession A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
  • Accounting profession: Iran Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • Accounting Profit Evaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
  • Accounting Research Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • Accounting Research Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
  • Accounting software Evaluation and ranking of effective factors in the deployment of accounting software [Volume 14, Issue 54, 2025, Pages 149-163]
  • Accounting Standards Management The 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 System Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Accounting System Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Accounting Systems Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Accounting Theory The Influence of Financial Accounting Theory on the FASB Conceptual Framework [Volume 14, Issue 53, 2025, Pages 37-53]
  • Accounting Variables Detecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
  • Accounts receivable risk management Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Accredited Services Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • Accrual Impact 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 Accounting Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Accrual-Based Earnings Management Relationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
  • Accrual-based earnings management, real earnings management, expertise, experience, audit committee The relationship between the presence of women in the audit committee and the characteristics of female members of the audit committee with management [Volume 16, Issue 64, 2027, Pages 141-154]
  • Accrual earnings management Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
  • Accrual items Investigating 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 quality Investigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
  • Accruals Components of Earnings Investigating 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 risk The 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 sustainability Investigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
  • Accruals variability Study 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 Management The Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
  • Accrued Profit Management Modeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
  • Accumulated depreciation The Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
  • Accuracy of Earnings Forecasting Meta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
  • Action Prioritization 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 Owners On 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 budgeting The 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 Cost Explain 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 costing The 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 costing Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
  • Activity-based costing Performance Based Costing in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
  • Activity-based costing Investigating 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 Costing Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
  • Activity Based Costing Implementation 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 Theory Optimal 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 economy Investigating 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]
  • Adhesion Cost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
  • Adjusted return on investment Explaining 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 Health Investigating 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 Standards The 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 Innovations Indicators 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 Technology Investigating the feasibility of blockchain technology in the field of accounting and financial reporting [Volume 14, Issue 54, 2025, Pages 133-148]
  • Advertising Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
  • Agencies Explaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
  • Agency cost Agency cost and value of accounting information in the competitive market [Volume 7, Issue 28, 2018, Pages 65-74]
  • Agency cost Investigate 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 theory Institutional 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 theory Accreditation 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 theory The Financial Reporting Quality, Managing the Tone of Annual Reports and Abnormal Audit Fee [Volume 11, Issue 44, 2022, Pages 159-175]
  • Agency theory Presenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
  • Agency theory Investigating 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 Appetite The 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 behavior The relationship between corporate tax behavior and the disclosure of mandatory environmental information [Volume 12, Issue 48, 2023, Pages 17-28]
  • Agility Agile 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 model Identifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
  • Algorithm C5.0 Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • Altman Model Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
  • Ambiguity aversion bias Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Amiost's liquidity ratio, Amihud's illiquidity ratio, call option Analysis of the effect of derivatives value on the liquidity of corporations' assets [Volume 16, Issue 64, 2027, Pages 187-202]
  • Analytical hierarchy process Investigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
  • Analytical hierarchy process Explaining 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 Strategy CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Announcement Informativeness The Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
  • Annual Financial Reporting The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • ANP Method Explanation 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 Process Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • ANP Technique The 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 Status Management Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
  • Approach absolute reality Provide 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 Fuzzy Understanding Information Salience Phenomenon: Identifying and Prioritizing its Consequences in the Stock Exchange Market [Volume 12, Issue 45, 2023, Pages 71-83]
  • Article template Template for Archival Accounting Research [Volume 7, Issue 26, 2018, Pages 189-208]
  • Artificial Intelligence Analysis 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 Intelligence Predicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
  • Artificial Intelligence Presenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
  • Artificial Intelligence Providing 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 Intelligence Investigating 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 Algorithm The 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 Network Social Identity of Audit Committee Members, Restatements of Financial Statements and Internal Control Weaknesses [Volume 10, Issue 40, 2021, Pages 293-308]
  • Artificial Neural Network Formulation 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]
  • Artificial Neural networks Multi layered Perceptron Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Asset and Liability Management The 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 Management The 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 Management Identifying Factors Affecting Asset Management through the Internet of Things [Volume 15, Issue 59, 2026, Pages 43-61]
  • Asset Pricing Presenting a sustainability model for asset value based on political and economic stability [Volume 11, Issue 42, 2022, Pages 303-314]
  • Asset Return Rate Adherence 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 Behavior Product 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 Behavior Explanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
  • Asymmetric Cost Behavior Asymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
  • Asymmetric Cost Behavior Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Attitude Investigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2017, Pages 135-144]
  • Attitude Investigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
  • Attitude to Citizenship Rights Determining 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 Values Motivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
  • Audit Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
  • Audit Experimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
  • Audit Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
  • Audit The 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 Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
  • Audit Identify 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]
  • Audit Prioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
  • Audit Presenting critical thinking model of auditors with grounded theory [Volume 15, Issue 58, 2026, Pages 165-178]
  • Audit The Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
  • Audit Adjustment Auditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
  • Audit Change The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Audit Clauses The 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 Committee Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Audit Committee Effect of Managerial Overconfidence on Audit fee with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
  • Audit Committee The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Audit Committee The 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 Committee Review the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
  • Audit Committee Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Audit Committee The 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 Committee Investigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
  • Audit Committee Social Identity of Audit Committee Members, Restatements of Financial Statements and Internal Control Weaknesses [Volume 10, Issue 40, 2021, Pages 293-308]
  • Audit Committee A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
  • Audit Committee The role of audit committee on the relationships between management myopia and ability and audit report [Volume 11, Issue 44, 2022, Pages 15-25]
  • Audit Committee Explaining 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 Committee Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
  • Audit Committee Investigating 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 Committee Restatementsincreasing qualityand the role of the audit committee and information asymmetry [Volume 13, Issue 51, 2024, Pages 185-199]
  • Audit Committee Influence of audit committee effectiveness on financial reporting complexity [Volume 14, Issue 54, 2025, Pages 165-186]
  • Audit Committee Explaining 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 Committee Fraud 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 activities Investigating 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 efficiency The 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 Performance Investigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
  • Audit Committee Performance Provide 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 Evaluation A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
  • Audit committees Investigating 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 dimensions Measuring and ranking the dimensions of social responsibility auditing using multi-indicator decision-making techniques [Volume 13, Issue 51, 2024, Pages 73-93]
  • Auditee business risk Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
  • Audit Error The 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 Fee Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • Audit Fee The Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
  • Audit Fee Identifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
  • Audit Fee Type of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
  • Audit Fees Comparative 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 Fees Audit Services Pricing of the initial audit engagement in Public and Private Sectors [Volume 5, Issue 17, 2016, Pages 45-53]
  • Audit Fees The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists [Volume 5, Issue 17, 2016, Pages 135-145]
  • Audit Fees Effect of Managerial Overconfidence on Audit fee with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
  • Audit Fees The effect of tax aggressiveness and board of director composition on audit fees [Volume 5, Issue 20, 2016, Pages 13-26]
  • Audit Fees Auditor Economic Dependence and Accounting Conservatism [Volume 6, Issue 21, 2017, Pages 1-10]
  • Audit Fees The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
  • Audit Fees Audit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
  • Audit Fees The 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 Fees Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Audit Fees Interactive Effect of Management Ability and Financial Distress on Audit Fees (Empirical Evidence: Tehran Stock Exchange) [Volume 10, Issue 39, 2021, Pages 29-42]
  • Audit Fees Obstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
  • Audit Fees The effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
  • Audit Fees Explaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
  • Audit Fees and Private Sector Audit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
  • Audit Fee Stickiness Auditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
  • Audit fee Stickness Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2017, Pages 95-112]
  • Audit Firms Affect of nin-audit services of audit firms on types of audit reports [Volume 1, تابستان 1391, 2012, Pages 1-14]
  • Audit Firms A study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2017, Pages 177-190]
  • Audit Firms An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
  • Audit firms ranking Audit Firms Ranking and Audit Quality [Volume 4, تابستان 1394, 2015, Pages 1-14]
  • Audit firms ranking Audit Firms Ranking and Audit Opinions: Evidence from Iran [Volume 5, Issue 17, 2016, Pages 65-77]
  • Audit firms, Society of Certified Public Accountants, Audit firm partner Providing a balanced ranking index for auditing firms based on the fuzzy Delphi technique [Volume 16, Issue 64, 2027, Pages 461-478]
  • Audit information Explaining 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]
  • Auditing Economic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
  • Auditing Investigation of Women's Professionalism in Auditing [Volume 4, زمستان 1394, 2015, Pages 131-142]
  • Auditing The 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]
  • Auditing Identification and prioritization of fraud methods in financial statements from the perspective of auditors [Volume 9, Issue 33, 2020, Pages 1-8]
  • Auditing Identifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
  • Auditing Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
  • Auditing Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
  • Auditing The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
  • Auditing Presenting 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]
  • Auditing Explaining 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]
  • Auditing Providing 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]
  • Auditing Analyzing 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 governance Meta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
  • Auditing Fair Value Accounting Estimates Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Auditing Fees The 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 Firms Investigation the dimensions of optimal supervision over auditors in the Iranian capital market [Volume 11, Issue 41, 2022, Pages 201-216]
  • Auditing Firms The pattern of impact of organizational culture on the Role of Auditors in the Fight Corruption [Volume 11, Issue 42, 2022, Pages 331-355]
  • Auditing Firms Designing 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 Future Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
  • Auditing Institute Providing 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 Institutions Prioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
  • Auditing Model Designing 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 Organization The investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
  • Auditing Organization The 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 quality The investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
  • Auditing quality The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • Auditing Risk The 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 standards The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
  • Auditing Tasks Test 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 Norms Investigating 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 institutions Review the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
  • Audit institutions Audit 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 institutions Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
  • Audit institutions The model of human resources management in auditing institutions with the approach of foundational data theory [(Articles in Press)]
  • Audit institutions A model to identify the personality and moral characteristics of the country's independent auditors [Volume 14, Issue 56, 2025, Pages 383-394]
  • Audit interruption Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Audit Issues The 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 Judgment Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • Audit Management The 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 Market Product Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
  • Audit Market Obstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
  • Audit Market and Client size Audit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
  • Audit Marketing Provide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
  • Audit Opinion Audit Firms Ranking and Audit Opinions: Evidence from Iran [Volume 5, Issue 17, 2016, Pages 65-77]
  • Audit Opinion The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Audit Opinion Presenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
  • AuditOpinion Management Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
  • Audit opinion based on mental states Identifying the antecedents and psychological effects on the audit opinion using foundational data theory [Volume 16, Issue 63, 2027, Pages 1-16]
  • Audit Opinion Improvement The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Auditor Auditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
  • Auditor The relation between leadership style and job satisfaction of the Auditors employed in audit firms [Volume 5, Issue 20, 2016, Pages 103-116]
  • Auditor Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
  • Auditor Meta-analysis of auditor characteristics and profit quality (Considering profit quality indicators) [Volume 13, Issue 50, 2024, Pages 87-103]
  • Auditor Investigating 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]
  • Auditor The relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
  • Auditor's behavioral resilience An 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 relationship Identifying 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 Behavior Identify 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 Making Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
  • Auditor Economic Dependence Auditor Economic Dependence and Accounting Conservatism [Volume 6, Issue 21, 2017, Pages 1-10]
  • Auditor Economic Dependence Auditor economic dependence consequences on financial reporting quality considering corporate governance [Volume 12, Issue 48, 2023, Pages 29-46]
  • Audit organization Test of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
  • Auditor Independence Social Trust and Auditors’ Attitudes towards Independence [Volume 5, Issue 19, 2016, Pages 17-26]
  • Auditor judgment Identify 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 Focus Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • Auditor Objectivity Investigating 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 Objectivity The 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 Opinion Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
  • Auditor Opinion Audit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
  • Auditor Opinion The 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 Shopping The 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 Organizational Position and Auditor Experience Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Auditor professional skepticism, auditor incompetence, social health assessment, auditor personality type Auditor incompetence, the application of professional skepticism, and social health assessment [Volume 16, Issue 64, 2027, Pages 311-327]
  • Auditor Quality The Impact of Auditor quality on the earning management for IPO Firm [Volume 2, پاییز 1392, 2013, Pages 103-114]
  • Auditor Quality The effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
  • Auditor Quality The 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]
  • Auditors Investigation problem of Divan Mohasebat for Government auditing on auditors and financial managers vewies [Volume 1, پاییز 1391, 2012, Pages 117-128]
  • Auditors The 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]
  • Auditors Designing 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]
  • Auditors Designing 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]
  • Auditors Explaining 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]
  • Auditors Explaining 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]
  • Auditors Presenting 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 Choice The Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
  • Auditors' Critical Thinking Presenting critical thinking model of auditors with grounded theory [Volume 15, Issue 58, 2026, Pages 165-178]
  • Auditor Selection Board reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange) [Volume 8, Issue 29, 2019, Pages 175-186]
  • Auditor Selection Product Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
  • Auditor Selection Manager'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 Intelligence Provide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
  • Auditors' Ethical Values The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
  • Auditor's expertise in the industry The effect of audit evidence on the auditor's report [Volume 10, Issue 38, 2021, Pages 159-166]
  • Auditor's Independence Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
  • Auditors Independence An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
  • Auditor Size The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
  • Auditor Size The 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’ Judgment The Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
  • Auditor's judgment,. Auditor's decision-making The role of multiple intelligences on auditor's judgment and decision-making [Volume 14, Issue 56, 2025, Pages 193-206]
  • Auditor's objectivity The Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
  • Auditors' Opinion Type Prediction The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
  • Auditors' perception A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • Auditor's professional ethics Presenting 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 behavior Identify 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 judgment Impact of Political ideology and professional commitment on professional judgment of auditors [Volume 10, Issue 39, 2021, Pages 57-67]
  • Auditor's professional judgment The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment [Volume 13, Issue 52, 2024, Pages 313-332]
  • Auditors' Professional Judgment Indicators Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
  • Auditor's responsibility Explanation 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 Style Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Auditor Style The effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
  • Auditor Switche The effect of the Audit Quality and Auditor Switches on capital market [Volume 2, تابستان 1392, 2013, Pages 65-76]
  • Auditor Switching Political Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
  • Auditor Tenure The 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 Tenure Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise [Volume 2, پاییز 1392, 2013, Pages 91-102]
  • Auditor Tenure Auditor Tenure and the Ability to Meet Earnings and grows Office [Volume 2, زمستان 1392, 2013, Pages 111-128]
  • Auditor Tenure Management Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
  • Auditor Tenure Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Auditor Time Pressure Investigating 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 Pricing Audit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
  • Audit Pricing Explaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
  • Audit production efficiency Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
  • Audit Profession The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • Audit Profession The 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 Profession The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
  • Audit Profession Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
  • Audit quality The 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 quality The effect of the Audit Quality and Auditor Switches on capital market [Volume 2, تابستان 1392, 2013, Pages 65-76]
  • Audit quality Audit Firms Ranking and Audit Quality [Volume 4, تابستان 1394, 2015, Pages 1-14]
  • Audit quality Investigating 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 quality The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Audit quality The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO [Volume 6, Issue 23, 2017, Pages 117-130]
  • Audit quality The 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 quality The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
  • Audit quality An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
  • Audit quality Test of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
  • Audit quality The 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 quality Board reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange) [Volume 8, Issue 29, 2019, Pages 175-186]
  • Audit quality The 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 quality The 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 quality The 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 quality Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • Audit quality An 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 quality Review the Effect of audit quality from the perspective of different groups on financial reporting quality [Volume 8, Issue 31, 2019, Pages 245-260]
  • Audit quality Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Audit quality Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • Audit quality An empirical of the importance of voluntary disclosure of non-financial information on audit quality [Volume 9, Issue 35, 2020, Pages 289-298]
  • Audit quality Accounting 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 quality The 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 quality Voluntary 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 quality The effect of audit evidence on the auditor's report [Volume 10, Issue 38, 2021, Pages 159-166]
  • Audit quality Provide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
  • Audit quality The Joint Effects of Social Identity and Institutional Pressures on Audit Quality [Volume 10, Issue 38, 2021, Pages 361-379]
  • Audit quality The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • Audit quality The 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 quality The 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 quality Investigating 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 quality Designing a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
  • Audit quality Business 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 quality Identifying 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 quality Explaining 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 quality Attitude 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 quality Explain 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 quality The 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 quality The 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 quality The role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
  • Audit quality Provide 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 quality Investigating 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 quality Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
  • Audit quality Auditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
  • Audit quality Obstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
  • Audit quality Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
  • Audit quality Extracting 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 quality Identification 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 quality بررسی 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 quality Impact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
  • Audit quality The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Audit quality Analyzing 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 quality The 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 quality Presenting 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 Quality The Relationship between Audit Quality and Earnings Management in Companies Accepted Tehran Stock Exchange [Volume 10, Issue 40, 2021, Pages 379-390]
  • Audit Report Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
  • Audit Report The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
  • Audit Report Presenting 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 Delay The effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
  • Audit Report Delays Explaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
  • Audit report lag Presenting 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 Quality The 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 Quality Identifying 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 Quality Analysis 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 Lag Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
  • Audit risk Presenting 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 risk Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
  • Audit risk The 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 Risk The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
  • Audit Risk Factors Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
  • Audit Seasonality Audit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
  • Audit Silence A model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
  • Audit size The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • Audit size Providing Measurement Models and Lifecycle and Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
  • Audit Team A model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
  • Audit Unit The role of the audit unit in money laundering risk [Volume 10, Issue 40, 2021, Pages 167-177]
  • Australia. foundational data theory Providing 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 industry Presenting 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 tax Test 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 taxes The 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 taxes Impact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
B
  • Balanced Scorecard The role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
  • Balanced Scorecard Evaluating 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 Scorecard The 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 Scorecard Evaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
  • Balance Score Card Determining 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]
  • Ball The effect of Conditional and Unconditional conservatism on earning quality using Basu, Ball, R & Shivakumar models [Volume 3, زمستان 1393, 2014, Pages 23-32]
  • Bank A Survey of Key Factors Determining Banks' Success in Terms of Rendering Electronic Services and Banks Ratings [Volume 1, بهار 1391, 2012, Pages 43-54]
  • Bank Relationship Between Risk and Return Stock Index Accounting in the Banks [Volume 1, بهار 1391, 2012, Pages 73-84]
  • Bank A Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
  • Bank Evaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
  • Bank Analysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2020, Pages 313-322]
  • Bank Examining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
  • Banking Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Banking Efficiency Igner model test in measuring the efficiency and productivity of the Iranian banking system [Volume 10, Issue 37, 2021, Pages 245-253]
  • Banking Industry Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
  • Banking Productivity The 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 Productivity Igner model test in measuring the efficiency and productivity of the Iranian banking system [Volume 10, Issue 37, 2021, Pages 245-253]
  • Banking system Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Bank Melli Implementation of business intelligence for subsidiaries of Bank Melli Iran [Volume 13, Issue 51, 2024, Pages 411-432]
  • Bankruptcy Identifying Bankruptcy Using Accounting Conservatism (different analysis and model presentation) [Volume 11, Issue 44, 2022, Pages 281-296]
  • Bankruptcy Provide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
  • Bankruptcy Modeling Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
  • Bankruptcy Prediction Bankruptcy prediction and Corporate Governance: Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
  • Bankruptcy Risk 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]
  • Bank Saderat Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Barriers Identifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties (GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
  • Barriers Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
  • Barriers Implementation Investigating the Barriers of Implementation of the Risk-Based Audit System in Iran [Volume 12, Issue 47, 2023, Pages 43-58]
  • Basumodel The 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 models Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
  • Behavioral accounting Scientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
  • Behavioral bias Designing 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 Biases Behavioral Biases and The Incentives of Earnings Management [Volume 4, تابستان 1394, 2015, Pages 15-32]
  • Behavioral Biases Reference prices and the effects of mental accounting on investment performance [Volume 5, Issue 19, 2016, Pages 89-104]
  • Behavioral Biases Providing 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 features The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
  • Behavioral Finance CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Behavioral Finance Presenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
  • Behavioral goals Explaining 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 Inhibition The 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 management Identifying and explaining local factors affecting behavioral management accounting [Volume 13, Issue 52, 2024, Pages 405-422]
  • Behavioral management accounting Conceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
  • Behavioral Reaction Impact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
  • Behavior of auditors Test of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
  • Belief The Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
  • Benford Law Providing 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 model Optimizing 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 Practices Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
  • Bias Designing a bias model for tax officials and auditors with grounded theory-based approach [Volume 10, Issue 39, 2021, Pages 303-317]
  • Bid-Ask Spread The relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
  • Big Data The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
  • Biological Factors Analysis of biological factors of affecting on the improvement health accounting from the perspective of monetary disorders [Volume 9, Issue 36, 2020, Pages 313-322]
  • Blockchain Analyzing 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 Technology Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
  • Blockchain Technology Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
  • Blockchain Technology The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Blockchain Technology Presenting 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 Technology Studying 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 holder Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Blue Ocean Strategy Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Board Bonus Testing the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
  • Board features The 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 independence Investigating 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 independence Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
  • Board independence Assessing 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 reputation Board reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange) [Volume 8, Issue 29, 2019, Pages 175-186]
  • Board Report Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • Board Reward Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2017, Pages 95-112]
  • Board size Test 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 Hypothesis Identifying 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 Cycles Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
  • Borrowing power The 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 test The 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]
  • Brand The 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]
  • Brand Explain 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 Equity Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Brand Equity Brand Explain 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 Loyalty customer 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]
  • Bribery The 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' performance Effects 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' performance Effects 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 purposes The purposes of managers in using Balanced Scorecards [Volume 4, پاییز 1394, 2015, Pages 79-92]
  • Budget Ranking 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]
  • Budgeting Presenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
  • Budgeting Developing a Budgeting Model in Iran Based on Economic Growth and Regional Competitiveness by System Dynamics Approach [Volume 10, Issue 37, 2021, Pages 25-41]
  • Budgeting Identifying 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]
  • Budgeting 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]
  • Budgeting Presenting 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 statement Investigation problem of Divan Mohasebat for Government auditing on auditors and financial managers vewies [Volume 1, پاییز 1391, 2012, Pages 117-128]
  • Burnout Attitude 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]
  • Burnout The Mediating Role of Organizational Commitment and Burnout in the Relationship between Organizational Cynicism and Professional Skepticism. [Volume 12, Issue 45, 2023, Pages 231-250]
  • Burnout بررسی 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 administration A 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]
  • Businessmen Requirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
  • Business Model Modeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
  • Business Performance Providing an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
  • Business risk The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Business risk Designing 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 Strategies The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • Business Strategies Accounting 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 Method Combined 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 Strategy Returns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
  • Business Strategy 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]
  • Business Strategy Moderating 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 Strategy The 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 Strategy Investigating 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]
  • Business Sustainability Performance Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Business Sustainability Performance indicator Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Business Sustainability Performance Model Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Butterfly effect using Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
C
  • CAMELS Banking Health System Evaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
  • CAMELs Index Investigating 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]
  • Canada Providing a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
  • Capital Adequacy Measuring 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 ratio Explain 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 Deviation Investigating 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 Model Using 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 choice Governance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
  • Capitalism Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Capitalism Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • Capital Policy Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • Capital Structure The 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 Structure Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
  • Capital Structure, External Capital Structure, Statement of Changes in Equity Explain the role of ownership structure on the relationship between external capital structure and the informational content of the statement of changes in equity [Volume 16, Issue 64, 2027, Pages 299-310]
  • Carbon Disclosure Testing the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information [Volume 9, Issue 35, 2020, Pages 207-220]
  • Cascade cost Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Case Study Validation 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 Accounting Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Cash Flow Sensitivity 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 forecasting Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Cash flow from investment activity Investigating 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 operations Measure 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 indicators Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Cash Flow Model Using 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 flows Examining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
  • Cash flows Timing of Cash Flows and Economic Events: A Model for Classifying Accruals [Volume 9, Issue 33, 2020, Pages 268-284]
  • Cash flows Investigating the Explanatory Power of Accrual Models Using Timing and Matching Properties of Cash Flows [Volume 10, Issue 40, 2021, Pages 201-215]
  • Cash flows The 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 models Linear and Non Linear regression models for cash flow forecasting [Volume 2, زمستان 1392, 2013, Pages 141-156]
  • Cash holding The 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 Policy The 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 Level Comparison 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 Level Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • Cash Tax Avoidance the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
  • Cash Value Added The 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 Conditions Designing a corporate Tax Compliance Model Based on Date -Based Theory in Iranian Tax System. [Volume 9, Issue 36, 2020, Pages 163-178]
  • Causal Conditions Presenting 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 management Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
  • CEO duality The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • CEO duality The 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 Narcissism CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • CEO Overconfidence The impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
  • CEO Overconfidence Explaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
  • CEO Power The Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
  • CEO Power Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
  • CEO Tenure CEO Tenure and Earnings quality: Test of Horizon Problem [Volume 4, تابستان 1394, 2015, Pages 33-42]
  • CEO Tenure and Timeliness Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
  • CEO Turnover Type 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 Article The effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
  • Certified Public Accountants A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Certified Public Accountants The 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 Accountants Investigating 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 Accountants Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Challenges The 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 structure Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • Changing Prices Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Characteristics of the auditing institute Identification 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 auditor Identification 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 employer Identification 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 theory The Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
  • Circular business model Presenting 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 analysis Investigating 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 measure Validation 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 Accounting Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Client Auditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
  • Client Diversity Investigating 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 loyalty Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
  • Client-Provided Evidence The Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
  • Cloud Accounting Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
  • Cloud Accounting Risks Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
  • Cloud Computing Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
  • Cloze Index Content 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 Ethics Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
  • Code of professional conduct and Individual Characteristics Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • Codified Knowledge Management Effects 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 Management Effects of Strategic knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange [Volume 3, بهار 1393, 2014, Pages 161-174]
  • Coefficient of value added efficiency for whole institute source Measure performance and management ability based on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
  • Cognitive dissonance bias Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Cognitive – Experiential Self Theory Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
  • Cognitive Goals The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Cognitive Processes The 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 Styles The 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 Styles Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
  • Cognitive Styles Presentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
  • Cognitive Theory The 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 Risk Investigating 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 Equity The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
  • Collegiate Taxation Analysis 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 Holding Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
  • Commercialization Motivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
  • Commercialization Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
  • Commercial Press Creating Role The Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
  • Commercial Press Publishing Role The Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
  • Communication Model 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]
  • Companies accepted in the stock exchange Identifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
  • Companies and Government Banks Effective 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 decisions Identifying quantitative and qualitative drivers and providing a model of their influence on companies' competitiveness decisions. [Volume 15, Issue 60, 2026, Pages 265-287]
  • Companies’ Performance Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Companies with financial crisis The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
  • Company Characteristics Provide a comprehensive profit management model based on critical thinking using fuzzy ANP method [Volume 10, Issue 40, 2021, Pages 121-134]
  • Company Characteristics The 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 Characteristics Presenting 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 size Meta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
  • Company Size and Tax Aggressiveness The Effect of Corporate Characteristics on Tax Aggressiveness [Volume 13, Issue 49, 2024, Pages 63-74]
  • Company specific features Designing a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
  • Company Value Creation The impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation [Volume 11, Issue 42, 2022, Pages 107-120]
  • Comparability Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Competency Optimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
  • Competition The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran) [Volume 7, Issue 25, 2018, Pages 57-66]
  • Competition To Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
  • Competition Assessing 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 Risk Comparison 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 Theory Business 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 Theory Product Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
  • Competitive Audit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
  • Competitive advantage 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]
  • Competitive advantage Examining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
  • Competitiveness Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information [Volume 11, Issue 41, 2022, Pages 177-199]
  • Competitiveness Investigating 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 Judgment Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
  • Components of the corporate governance system Explaining 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 Interpretive and Structuralism Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
  • Comprehensive Model A Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
  • Comprehensive Tax Avoidance Index Providing a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
  • Computer Audit Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
  • Concentration of ownership Investigating 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 Oriented Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • Concepts Identifying 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 reporting The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Conditional Conservatism The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
  • Conditional Conservatism The 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 Conservatism Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
  • Conditional Conservatism Evaluating 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 Bias The 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 interest Internal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
  • Conflict of Interests The 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 Theory The 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 Principles Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
  • Conservatism Examining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
  • Conservatism The 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]
  • Conservatism Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Conservatism Conservatism and Free Cash Flow [Volume 2, Issue 5, 2013, Pages 73-84]
  • Conservatism Evaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
  • Conservatism Examining the effect of conservatism on value relevance of extreme and non-extreme earnings [Volume 10, Issue 39, 2021, Pages 99-113]
  • Conservatism Persistence 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]
  • Conservatism Analysis 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]
  • Conservatism Investigating 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]
  • Conservatism Analyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
  • Conservatism Accounting Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Conservative Conservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
  • Constraint theory Explain 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 behavior Designing 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]
  • Consumption-based capital asset pricing model Presenting a consumption-based capital asset pricing model under uncertainty [(Articles in Press)]
  • Content analysis Content analysis of thesis Master of Accounting in Iran [Volume 5, Issue 17, 2016, Pages 1-11]
  • Content analysis Developing pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
  • Content analysis Scientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
  • Content analysis Content and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
  • Content analysis Study 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 analysis Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • Content analysis Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
  • Contextual performance The relationship between Machiavellianism and auditor’s job performance [Volume 10, Issue 37, 2021, Pages 43-58]
  • Continuation of auditor selection The effect of audit evidence on the auditor's report [Volume 10, Issue 38, 2021, Pages 159-166]
  • Continuity of activity Investigating 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 Audit Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
  • Continuous audit process The relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
  • Continuous Budgeting Managerial 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 Theory The 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 Activities The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Control Activities Evaluation 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 Environment The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Control Environment Evaluation 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 Bank Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • Convergence Assessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
  • COQ system Survey 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 competence Explaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
  • Core self-evaluation Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
  • Corona Epidemic Investigating 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 Citizenship 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]
  • Corporate Governanc Investigating 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 Governance Institutional 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 Governance Establishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
  • Corporate Governance The study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement and [Volume 1, زمستان 1391, 2012, Pages 27-42]
  • Corporate Governance The 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 Governance The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Corporate Governance The 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 Governance The 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 Governance The effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
  • Corporate Governance The 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 Governance Bankruptcy prediction and Corporate Governance: Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
  • Corporate Governance Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • Corporate Governance Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • Corporate Governance Investigating 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 Governance Testing the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
  • Corporate Governance Explaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
  • Corporate Governance Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • Corporate Governance Design 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 Governance Provide a comprehensive profit management model based on critical thinking using fuzzy ANP method [Volume 10, Issue 40, 2021, Pages 121-134]
  • Corporate Governance The Relationship between Audit Quality and Earnings Management in Companies Accepted Tehran Stock Exchange [Volume 10, Issue 40, 2021, Pages 379-390]
  • Corporate Governance Designing a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
  • Corporate Governance The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
  • Corporate Governance Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
  • Corporate Governance Corporate governance characteristics, strategic management accounting and management accounting [Volume 12, Issue 45, 2023, Pages 149-163]
  • Corporate Governance Returns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
  • Corporate Governance A Meta-Analysis of corporate governance and disclosure information [Volume 12, Issue 47, 2023, Pages 391-406]
  • Corporate Governance The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
  • Corporate Governance Extracting 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 Governance Presenting 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 Governance Modeling corporate governance in the economic growth of companies listed in Tehran Bahadur Stock Exchange.. [Volume 14, Issue 55, 2025, Pages 209-230]
  • Corporate Governance A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
  • Corporate Governance Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
  • Corporate Governance The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Corporate Governance Ability The 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 Adequacy The 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 Criteria Fuzzy 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 Indicators The ranking of the utility of corporate governance indicators in line with stakeholder theory [Volume 10, Issue 39, 2021, Pages 187-199]
  • Corporate Governance Mechanisms Auditor economic dependence consequences on financial reporting quality considering corporate governance [Volume 12, Issue 48, 2023, Pages 29-46]
  • Corporate governance rating system Explaining 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 Structure Presentation internal control weakness template, Based on control criteria of accounting quality indicators [Volume 10, Issue 38, 2021, Pages 255-267]
  • Corporate Governance Structure Structural 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 Structure Impact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
  • Corporate Lobbying Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
  • Corporate management system Investigating 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 reputation The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
  • Corporate Responsibility Rating Explaining 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 responsibility Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
  • Corporate social responsibility The 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 responsibility Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • Corporate social responsibility A Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
  • Corporate social responsibility Investigating 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 responsibility The Impact of Board materialism on Corporate Social Responsibility [Volume 13, Issue 50, 2024, Pages 187-202]
  • Corporate social responsibility Investigating 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 Audit Determining 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 Disclosure Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Corporate social responsibility. Risk taking Managerial Risk Taking Incentives, Corporate Social Responsibility and Firm Risk [Volume 9, Issue 34, 2020, Pages 229-251]
  • Corporate Sustainability Designing 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 Performance Investigating 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 Transparency Explaining 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]
  • Corruption The relationship between auditors and the supervisory role of the health promotion office [Volume 5, Issue 18, 2016, Pages 83-93]
  • Corruption Identify 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]
  • Corruption Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
  • Corruption The 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]
  • Cost Cost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
  • Cost Representation of human resource accounting indicators in the telecommunications industry [Volume 12, Issue 47, 2023, Pages 291-306]
  • Cost Drivers Implementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
  • Cost function Analysis of cost and cost function of higher education in Iran [Volume 1, پاییز 1391, 2012, Pages 61-74]
  • Cost Inertia Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Costing Life Cycle Costing: A New Approach [Volume 10, Issue 40, 2021, Pages 1-12]
  • Costing Application 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]
  • Costing Explaining 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 Process customer 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 Strategy The 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 Management Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
  • Cost Management A Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
  • Cost Management Identify 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 Management Cost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
  • Cost Management Designing 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 Management Identification 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 Management The management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
  • Cost Management Knowledge Managerial 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 Capital Using 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 Equity Explaining 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 Quality Survey 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 Strategy A 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 Items An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
  • Cost Stickiness Explanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
  • Cost Stickiness Asymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
  • Cost Stickiness On the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
  • Cost Stickiness cost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
  • Cost Stickness Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Cost System Design 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]
  • Cost-time Investment Using time value of money in product direct cost calculation in lean production systems [Volume 8, Issue 32, 2019, Pages 245-258]
  • Cost-Time Profile Using time value of money in product direct cost calculation in lean production systems [Volume 8, Issue 32, 2019, Pages 245-258]
  • Court of Audit Identify 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 Audit The 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 analysis The 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-19 Presenting 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 Space Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Creating Value The 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 Auditing The Evaluating Auditing Risk by Data Mining Approach (Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
  • Credit risk indicators Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Credit Risk Reporting, tructural elements, content elements, Financial and Credit Institutions Proposing a Comprehensive Model for Credit Risk Reporting in Financial Institutions: Emphasis on Structural and Content Elements [Volume 16, Issue 64, 2027, Pages 329-357]
  • Credit System The Evaluating Auditing Risk by Data Mining Approach (Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
  • Crisis management Development 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 Approach Predicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
  • Critical Analysis The 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 theory Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Critical thinking of auditors Identifying the Aspects and Elements of auditors’ Critical Thinking; Presenting a Conceptual Model [Volume 13, Issue 51, 2024, Pages 23-42]
  • Criticism Investigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
  • C-Score model Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • CSR The moderating role of manager's narcissism on the relationship between environmental uncertainty and CSR [Volume 9, Issue 35, 2020, Pages 263-272]
  • Cultural accounting Prioritization 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 Organization Identifying 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 approach Cultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
  • Culture Cultural Relativism based behavior approach with emphasis on the role of management accountants for management decision making [Volume 3, بهار 1393, 2014, Pages 33-52]
  • Culture The pattern of impact of organizational culture on the Role of Auditors in the Fight Corruption [Volume 11, Issue 42, 2022, Pages 331-355]
  • Culture Designing 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]
  • Customer Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Customer Confusion Explain 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-driven ABC Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Customer empowerment Modeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
  • Customer Experience customer 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 Performance The 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 Perspective Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Customer Value An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
D
  • Dark Personality Traits Dark Personality Traits and Organizational Citizenship Behavior of Auditors: A Test of Self-Determination Theory [Volume 10, Issue 38, 2021, Pages 381-396]
  • Data analysis The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
  • Data Based Theoryinformation to improve the decision-making of information users Develop an integrated reporting model [Volume 13, Issue 50, 2024, Pages 153-167]
  • Data Envelopment Analysis Presenting 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 Analysis Provide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
  • Data Envelopment Analysis The 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 Panel Investigating 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 Quality The Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
  • Days of Sales The 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 Inventory The relationship between working capital management and cash holding companies listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 39-52]
  • Debt Covenant Hypothesis Identifying 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 Maturity The 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]
  • Decentralization Evaluation 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 making Cultural 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 making Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]
  • Decision making Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • Decision making methods The role of decision making styles in opportunistic Earning management [Volume 13, Issue 50, 2024, Pages 203-212]
  • Decision Tree Algorithm Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • Decision Tree Algorithm Audit 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 Strategy CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Delay Developing of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
  • Delphi Identifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
  • Delphi Analysis The 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 Analysis Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
  • Delphi method Provide 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 method Identifying 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 method A model for detecting the effects of significant distortions in audit reports [Volume 15, Issue 57, 2026, Pages 353-370]
  • Delphi method Explaining 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 method Presenting 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 Approach The 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 technique Explanation 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 characteristics Presenting 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 Variables The 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]
  • Depreciation The Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
  • Designing model Designing 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 Misstatements The 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 behavior Factors Determining Ethical Behavior and Analysis of Ethical Values of Professional Accounting [Volume 13, Issue 52, 2024, Pages 215-230]
  • Determination cost and financial control Provide 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 advantage The Role of Social Media in Creating the Competitive Advantage of Refah Kargaran Bank [Volume 9, Issue 33, 2020, Pages 296-305]
  • Development Projects Interpretive 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 audit A 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 Strategies Management Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
  • Deviant Decision-making Behavior The 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 Approach Effect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
  • Dickinson Life Cycle Using 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 approach Impact of cryptocurrency profitability on banking system performance using DID approach [Volume 15, Issue 58, 2026, Pages 113-127]
  • Difference between accounting earnings and taxable incomes The 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]
  • Differential Persistence The 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 organizations Modeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
  • Digital Marketing Provide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
  • Dimensions of Auditors' Professional Judgment Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
  • Dimensions of financial reporting Investigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
  • Dimensions of job stress بررسی 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]
  • Dimtel Identifying 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 system Implementation 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 ACT The effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
  • Disclosure of Information Quality 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 Capital The 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 Quality Audit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
  • Disclosure Quality Investigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
  • Discourse on Auditor Interactions Effect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
  • Discretionary Accruals The study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement and [Volume 1, زمستان 1391, 2012, Pages 27-42]
  • Discretionary Accruals Investigation 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 Accruals Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Discretionary Accruals Study 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 Accruals Audit Firms Ranking and Audit Quality [Volume 4, تابستان 1394, 2015, Pages 1-14]
  • Discretionary Accruals A 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 Accruals The 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 Accruals Business 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]
  • Dissertations Investigating 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 Mohasebat Investigation problem of Divan Mohasebat for Government auditing on auditors and financial managers vewies [Volume 1, پاییز 1391, 2012, Pages 117-128]
  • Divergence Assessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
  • Divergence of Profit Evaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
  • Dividend policy Explaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
  • Dividend policy The effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
  • Double-entry Bookkeeping Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Downward Stickiness Auditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
  • Driver A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
  • Driver Analysis A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
  • Drivers An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
  • Drivers and Consequences Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
  • Duplicate Content Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Dynamic Accounting Information System Capability Provide 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 Model Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
  • Dysfunctional audit behaviour Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
  • Dysfunctional behavior of the auditor Commitment 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 Quality The 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 Quality Investigating 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 Coefficient Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Earnings Examining the Changes of Conservatism in Financial Reporting among TSE’s firms over time [Volume 1, بهار 1391, 2012, Pages 19-32]
  • Earnings Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Earnings An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
  • Earnings Autocorrelation Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • Earnings components Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Earnings components The 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 Forecast The 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 Managemen The 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 Pattern Earning Management Behavioral Pattern Based on Implicit Knowledge and Experience of Managers [Volume 9, Issue 36, 2020, Pages 87-95]
  • Earnings Management initial public offerings The Impact of Auditor quality on the earning management for IPO Firm [Volume 2, پاییز 1392, 2013, Pages 103-114]
  • Earnings Management through Accruals The 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 Share Investigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
  • Earnings per Share Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Earnings Persistence Investigating 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 predictability The investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
  • Earnings predictability Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Earnings Quality The 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 Quality Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise [Volume 2, پاییز 1392, 2013, Pages 91-102]
  • Earnings Quality The 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 Quality The 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 quality and Horizon Problem CEO Tenure and Earnings quality: Test of Horizon Problem [Volume 4, تابستان 1394, 2015, Pages 33-42]
  • Earnings Response Coefficient A 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 Coefficient Investigation of the relationship between earning management and earning response coefficient based on accounting variables [Volume 2, Issue 5, 2013, Pages 109-122]
  • Earnings Response Coefficient Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Earnings Smoothing The 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 Sustainability The effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
  • Earnings Volatility Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • Eckel criterion Explaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
  • E-Commerce To Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
  • E-Commerce Factors 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 Consequences Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Economic Consequences The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Economic Consequences The 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 Quality The 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 Expression Investigating 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 Costs Comparing 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 crisis Audit 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 crisis Indicators 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 growth Developing 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 growth Investigating the effect of stable and unstable earnings components and economic conditions on information content [Volume 13, Issue 50, 2024, Pages 121-136]
  • Economic Instability Examining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management [(Articles in Press)]
  • Economic Model Investigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
  • Economic regimes Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
  • Economic situation Relationship between Financial Limitation and Audit Quality in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 363-373]
  • Economic Transparency Provide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
  • Economic Transparency Provide 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 Uncertainty The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management [Volume 8, Issue 30, 2019, Pages 95-116]
  • Economic Uncertainty Investigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2020, Pages 285-296]
  • Economy Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Ecosystem Accounting Identifying the components of the ecosystem accounting system using exploratory factor analysis and structural equation modeling [Volume 9, Issue 35, 2020, Pages 35-49]
  • Educational Achievement Comparing 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 Policies Interpretive 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 Interventions The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Educational needs Identifying 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 control Explaining 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]
  • Effectiveness Productivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
  • Effectiveness Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Effectiveness The 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]
  • Effectiveness Investigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
  • Effectiveness Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
  • Effectiveness Research budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
  • Effectiveness Effective 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]
  • Effectiveness Investigating 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 Committee A 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 size Conceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
  • Effective Tax Rate Investigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2020, Pages 285-296]
  • Effect size Meta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
  • Effect size Meta-analysis of auditor characteristics and profit quality (Considering profit quality indicators) [Volume 13, Issue 50, 2024, Pages 87-103]
  • Efficiency Productivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
  • Efficiency Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Efficiency Research budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
  • Efficiency The 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]
  • Efficiency Ideological representation of financial reporting in mutual funds by critical discourse analysis [Volume 10, Issue 40, 2021, Pages 371-378]
  • Efficiency Presenting 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 Management Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
  • Efficient Monitoring Hypothesis Real 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 Character Investigating 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]
  • Election Explanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
  • Electronic audit Investigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
  • Embedded Agency Impact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
  • Employee expenses Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Employee relations Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Employee relations Relationship 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 Stock Ownership Plan (ESOP), Startups, Grounded Theory Designing an Implementation Model of Employee Stock Ownership Plan (ESOP) in Iranian Startups [Volume 16, Issue 64, 2027, Pages 245-264]
  • Employee Welfare Level Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • Employment Index Investigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
  • England Providing a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
  • Enterprise Resource Planning Study 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 Planning Improving 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]
  • Enterprise Risk Management (ERM) Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
  • Entrepreneur and Non-Entrepreneur Auditors Comparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
  • Entrepreneurial Marketing The 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 Management Designing 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]
  • Entropy Quality of information disclosure of listed companies on the Tehran Stock Exchange using fuzzy approach [Volume 1, تابستان 1391, 2012, Pages 115-122]
  • Environment Relationship 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]
  • Environment Internal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting [Volume 7, Issue 25, 2018, Pages 153-162]
  • Environment Comparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
  • Environmental accounting Testing the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information [Volume 9, Issue 35, 2020, Pages 207-220]
  • Environmental audit The Firm Management Structure, Environmental Auditing and Financial Reporting Quality [Volume 7, Issue 26, 2018, Pages 133-144]
  • Environmental Disclosure A Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
  • Environmental Disclosure Performance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode [Volume 10, Issue 40, 2021, Pages 89-105]
  • Environmental factors Provides a template for understanding auditors' skepticism with a content analysis approach [Volume 7, Issue 25, 2018, Pages 11-28]
  • Environmental Indicators development of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
  • Environmental Management Investigating 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 accounting Testing the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information [Volume 9, Issue 35, 2020, Pages 207-220]
  • Environmental performance Investigating 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 Strategies Investigating 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]
  • EPS Investigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
  • Equity Cost The 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 Rate Adherence 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]
  • ERP Investigating 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 management Investigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
  • Error management Presenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
  • Ethical ethical orientation and objectivity auditor [Volume 9, Issue 36, 2020, Pages 113-122]
  • Ethical Audit Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Ethical Behavior Development Designing 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 Auditors The 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 climate Identify 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 climate The 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 components The effect of professional ethics on auditors' judgments [Volume 14, Issue 54, 2025, Pages 251-262]
  • Ethical Culture Attitude 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 Making Effective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
  • Ethical Identity Commitment 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 principles Investigating 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 audit identifying the factors influencing ethic oudit by grounded theory [Volume 13, Issue 50, 2024, Pages 61-72]
  • Ethics Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
  • Ethics The ranking of the utility of corporate governance indicators in line with stakeholder theory [Volume 10, Issue 39, 2021, Pages 187-199]
  • Ethics The achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
  • Ethics Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
  • Ethics Designing and Explaining the Human Resources Accounting Excellence Model in Ilam Telecommunications Company [Volume 15, Issue 58, 2026, Pages 57-80]
  • Evaluating Evaluating 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]
  • Evaluation Evaluation of the role of firm’s life cycle in the optimal design of Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
  • Evaluation Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]
  • Evaluation Presenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
  • Evaluation Ranking 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]
  • Evaluation Evaluation and ranking of effective factors in the deployment of accounting software [Volume 14, Issue 54, 2025, Pages 149-163]
  • Event Research Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
  • Evolution of accounting Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • Evolution of accounting A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
  • Evolution of management accounting Provide 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 compensation Managerial Risk Taking Incentives, Corporate Social Responsibility and Firm Risk [Volume 9, Issue 34, 2020, Pages 229-251]
  • Exhibition Participants Evaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
  • Expectations Evaluation 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 Model The 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]
  • Expense A 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]
  • Experienced - Inexperienced - Measurements- Decision making The Role of Experience in Managerial Decision Making and the Place of Managerial Accountants [Volume 3, تابستان 1393, 2014, Pages 107-116]
  • Experiential Information Processing Style Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
  • Expert Audit The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • Exploratory Factor Analysis providing a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
  • Exploratory Factor Analysis Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Expose Quality The Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
  • External Capital The 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 Disclosure Presenting a Whistleblowing Model for Accountants [Volume 12, Issue 46, 2023, Pages 297-312]
  • External factors Designing a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
  • External factors Fuzzy 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 factors Presenting 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 Performance Investigating 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 factors Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
F
  • Facilitators Identifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties (GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
  • Factor analysis Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
  • Faculty of Management Investigating 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]
  • FAHP Recognising 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 Approach Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • Fair value Conservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
  • Fair value Decision Making and Judgment Styles in Fair Value Estimation:The effect of the mental framework [Volume 11, Issue 43, 2022, Pages 293-307]
  • Fair value accounting Challenges 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 Estimates Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Family business The 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 province Review of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
  • Fear of Losing the Client An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
  • Feasibility Identifying 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 Networks The Evaluating Auditing Risk by Data Mining Approach (Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
  • Female Direction The 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 Action The 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 Metrics Investigating 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 Behavior Investigating 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 managers Presentation 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 Skills The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
  • Financial Constraint The 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 Constraints The study of impact financial constraints on costs stickiness [Volume 4, پاییز 1394, 2015, Pages 117-124]
  • Financial Constraints Sensitivity 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 Constraints The 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 Constraints Returns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
  • Financial Constraints Investigating 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 reporting Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
  • Financial Crime The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
  • Financial crises Investigating 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 Crisis Establishment of corporate governance in financial institutes in Iran (case study: Bank A) [Volume 1, تابستان 1391, 2012, Pages 89-102]
  • Financial Crisis The 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 Crisis IQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
  • Financial Crisis Financial Crisis and Corporate Value Creation: Testing Information Content Theory [Volume 12, Issue 48, 2023, Pages 47-62]
  • Financial Crisis Identifying 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 Crisis Testing 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 Criteria Fuzzy 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 decisions Identifying 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 Depth The effect of trade credit and financial depth on cash holdings [Volume 4, بهار 1394, 2015, Pages 41-54]
  • Financial Development Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
  • Financial Distress Interactive 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 risk Investigating the effect of company helplessness risk on bank credit risk [Volume 10, Issue 40, 2021, Pages 309-321]
  • Financial Environment The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
  • Financial Field Experts Designing a corporate Tax Compliance Model Based on Date -Based Theory in Iranian Tax System. [Volume 9, Issue 36, 2020, Pages 163-178]
  • Financial Flexibility Investigating the Relationship between Political Connections and Financial Flexibility: Using spare debt capacity [Volume 13, Issue 52, 2024, Pages 153-172]
  • Financial Fraud Data mining & Financial Fraud [Volume 1, پاییز 1391, 2012, Pages 17-34]
  • Financial Fraud Designing a comprehensive model to detect financial fraud in government and non-government companies [Volume 16, Issue 61, 2027, Pages 185-208]
  • Financial Graft Investigation of Financial Graft on Bank Saderat Brand Equity in Customer View [Volume 2, زمستان 1392, 2013, Pages 55-70]
  • Financial Health The effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
  • Financial Health Investigating 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 Accreditation Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
  • Financial Instability Iran's Social Accounting Matrix with a Focus on Taxation and the Environment [Volume 12, Issue 47, 2023, Pages 59-78]
  • Financial Intelligence of Managers The 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 Literacy The 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 Literacy The 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 management The 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 Performance A Model for Measuring Banks Financial Performance Based on value creation analysis [Volume 2, پاییز 1392, 2013, Pages 115-122]
  • Financial Performance Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
  • Financial Performance Explaining the relationship between value-based management company`s rank and financial performance [Volume 5, Issue 18, 2016, Pages 105-117]
  • Financial Performance Investigating 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 Performance Investigating 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 Performance Explaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
  • Financial Performance The 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 Performance Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
  • Financial Performance presentation 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 Performance Orientation 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 Performance The 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 Performance The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
  • Financial Performance The 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 Performance The 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 Performance Study 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 Assessment Evaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
  • Financial Performance Failures A propositional content paradigm of financial performance deficiencies: A case study of Abadan Oil Refining Company [Volume 9, Issue 36, 2020, Pages 123-145]
  • Financial Perspective Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Financial Pressure Study 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 Process Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
  • Financial Ratios Bankruptcy prediction and Corporate Governance: Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
  • Financial Ratios Data Mining Techniques and Forecasting Financial Statement Fraud [Volume 13, Issue 52, 2024, Pages 15-28]
  • Financial Reporting The investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
  • Financial Reporting Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Financial Reporting Professional 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 Reporting The 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 Reporting Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach [Volume 8, Issue 32, 2019, Pages 259-272]
  • Financial Reporting Investigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
  • Financial Reporting Provide a comprehensive profit management model based on critical thinking using fuzzy ANP method [Volume 10, Issue 40, 2021, Pages 121-134]
  • Financial Reporting The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
  • Financial Reporting Investigating 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 Reporting the Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
  • Financial Reporting Complexity The effect of reducing the complexity of financial reporting and earnings management with social responsibility [Volume 10, Issue 38, 2021, Pages 183-203]
  • Financial Reporting Complexity Influence of audit committee effectiveness on financial reporting complexity [Volume 14, Issue 54, 2025, Pages 165-186]
  • Financial Reporting Complexity Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • Financial Reporting Credibility Assessing 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 Cycle Explain 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 Markup Language (XBRL) Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Financial Reporting Readability The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
  • Financial Reporting Supply Chain Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • Financial reporting with Islamic Approach The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Financial Resources Ranking 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-efficacy Presenting 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 statement fraudible Data mining & Financial Fraud [Volume 1, پاییز 1391, 2012, Pages 17-34]
  • Financial Statements Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness [Volume 3, زمستان 1393, 2014, Pages 53-62]
  • Financial Statements Formulation 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 Statements The Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
  • Financial statements of human resources Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Financial Statement Verification Triangle Investigating 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 Sustainability Performance Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Financial Taking Risk Investigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
  • Financial Theory and Financial Instruments The Historiography of Mathematics for Finance and Accounting [Volume 12, Issue 45, 2023, Pages 121-134]
  • Financial Transparency The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Financial Transparency The Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
  • Financial Violations Investigating 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-Bing The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
  • Financing The 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]
  • Financing Analyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
  • Financing Constraints Comparison 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 Pattern Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • Findings indicate that in industries examined Experimental 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 efficiency Measure performance and management ability based on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
  • Firm management structure The Firm Management Structure, Environmental Auditing and Financial Reporting Quality [Volume 7, Issue 26, 2018, Pages 133-144]
  • Firm Size providing a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
  • Firm Size The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Firm Size Examining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management [(Articles in Press)]
  • Firms life cycle Evaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
  • Firms life cycle The effect of mismatching costs with revenues on tax coincidence during firms life cycle. [Volume 12, Issue 46, 2023, Pages 441-458]
  • Firm-Specific The 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 Value The impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
  • Firm Value The 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 Value Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
  • Firm Value Internet disclosure of financial information and firm value: An Empirical test of signaling theory [Volume 7, Issue 26, 2018, Pages 1-10]
  • Firm Value Explaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
  • Fixed Costs Application of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
  • Fixed Costs The 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 Index Content 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 index Provides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
  • Food Industry Designing 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 Turnover Type 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' stocks Impact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
  • Foreign investment Investigating 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 Quality Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
  • Forensic Accounting Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
  • Forensic Accounting Presenting a forensic accounting model in the public sector with fuzzy Delphi method [(Articles in Press)]
  • Forensic Accounting Quality Model Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
  • Form of Succession Type 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 information Developing a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
  • Forward-Looking Disclosure Developing a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
  • Fourth Generation University A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
  • Framing bias and Mental accounting bias Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Fraud detection The Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
  • Fraud detection Analyzing 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 disclosure Presenting 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 reporting Investigating 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 statement The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
  • Fraud in financial statements Identify 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 Activities Identify 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 Probability The 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 Assessment The 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 Assessment Individual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
  • Fraud Triangle Identify 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 Triangle Identify 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 Reporting The 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 Reporting Explaining Behavioral Tendencies in Fraudulent Financial Reporting: A Psychological Theory Test of Behavior Stability [Volume 10, Issue 37, 2021, Pages 129-141]
  • Fraudulent Financial Reporting The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
  • Fraudulent Financial Reporting How testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
  • Fraudulent Financial Reporting the Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
  • Fraudulent financial statements Providing 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 Possibility IQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
  • Free cash flow Conservatism and Free Cash Flow [Volume 2, Issue 5, 2013, Pages 73-84]
  • Free cash flow Investigating 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 Stock The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • F-SCORE Detecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
  • Function efficiency of internal audit The 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 components Study 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 Theory Agile 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- Size Effective 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 flow Investigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
  • Future Stock Price Crash Risk The 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]
  • Futurology 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]
  • Fuzzy activity based costing A 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 AHP Identifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
  • Fuzzy Analytical Hierarchy Process Presentation 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 ANP The 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 Method Identifying 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 approach Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
  • Fuzzy Cognitive Mapping Technique Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
  • Fuzzy Delphi Presentation 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 Delphi The Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
  • Fuzzy Delphi 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 Delphi Identify 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 Delphi Identifying 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 Delphi Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
  • Fuzzy Delphi Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Fuzzy Delphi Presenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
  • Fuzzy Delphi Presenting 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 System Formulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
  • Fuzzy Logic Formulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
  • Fuzzy Logic Investigating 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 numbers A 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 Ranking Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
  • Fuzzy screening Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
  • Fuzzy screening Identifying 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 Technique Adaptation 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]
  • Fuzzy sets quality comparative analysis (FSQCA) Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
G
  • GAHP Approach Identifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties (GAHP Approach) [Volume 1, پاییز 1391, 2012, Pages 129-142]
  • Game theory The role of ethics in strategic interaction between independent auditor and management based on game theory [Volume 8, Issue 29, 2019, Pages 43-56]
  • Game theory Design 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 analysis Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
  • Gardner's multiple intelligences Prioritizing 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]
  • Gender The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Gender The Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
  • Gender The 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 Auditing Provide 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 managers Title: 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]
  • Generalism Prioritization 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 algorithm Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
  • Genetic algorithm Optimizing 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 situation Distinction 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 Theory Explaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
  • Globalization Presenting 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 theory Explaining 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 Concern The 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 governance Factors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
  • Governance efficiency Governance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
  • Governance System Investigating 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 System Provide a profit transparency model Whit LASSO and LARS AI approach [Volume 12, Issue 48, 2023, Pages 105-120]
  • Governmental Accounting Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
  • Grand Theory Identifying Factors Influencing Auditors' Psychological Characteristics in Audit Judgment [Volume 10, Issue 37, 2021, Pages 143-158]
  • Green Accounting Presenting 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 accounting, financial mechanisms of the construction industry, green building Presenting the green accounting model in the financial mechanisms of the construction industry to promote green building [Volume 16, Issue 64, 2027, Pages 203-221]
  • Green production Identifying 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 selection presentation multi - objective mathematical model of supplier selection in green closed loop supply chain [Volume 9, Issue 35, 2020, Pages 83-101]
  • Green supply chain presentation 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 approach The management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
  • Grounded factors Identifying 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 Theory Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Grounded Theory Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Grounded Theory Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • Grounded Theory XBRL acceptance and implementation model in IRAN [Volume 8, Issue 32, 2019, Pages 51-66]
  • Grounded Theory Providing a model for sense making of management accounting information to managers [Volume 8, Issue 32, 2019, Pages 225-244]
  • Grounded Theory Developing the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
  • Grounded Theory A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • Grounded Theory Presenting 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 Theory Developing a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
  • Grounded Theory Designing a bias model for tax officials and auditors with grounded theory-based approach [Volume 10, Issue 39, 2021, Pages 303-317]
  • Grounded Theory Presenting 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 Theory Provide 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 Theory The Design of Audit Whistleblowing model based on Grounded Theory Approach [Volume 11, Issue 41, 2022, Pages 325-340]
  • Grounded Theory Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
  • Grounded Theory Identifying Factors Affecting Financial Managers' Fees: grounded theory approach [Volume 11, Issue 44, 2022, Pages 247-259]
  • Grounded Theory Provide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
  • Grounded Theory Development of sustainability accounting model at the industry level [Volume 12, Issue 46, 2023, Pages 313-328]
  • Grounded Theory Designing 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 Theory identifying the factors influencing ethic oudit by grounded theory [Volume 13, Issue 50, 2024, Pages 61-72]
  • Grounded Theory A Model for the Accounting Ethical Issues [Volume 13, Issue 50, 2024, Pages 105-120]
  • Grounded Theory Presenting a Management Accounting Model Based on Critical Thinking Using Grounded Theory [Volume 13, Issue 51, 2024, Pages 281-296]
  • Grounded Theory Providing 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 Theory Investigating 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 Theory Presenting 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 Theory Investigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
  • Grounded Theory Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Grounded Theory Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
  • Grounded Theory Presenting a model for measuring financial innovation based on foundation data approach [Volume 16, Issue 63, 2027, Pages 101-118]
  • GroundedTheory The 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 Shareholders Investigating 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]
  • Growth The 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 Opportunities The 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 Shares Investigating 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 inflation Challenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
  • Guanxi Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
H
  • Halo effect Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • Handicrafts & Tourism Identifying 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 Accounting Analysis 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 sector Presenting 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' Beliefs Investigating the effect of Accruals on the Heterogeneity of investors' Beliefs and their interaction on Stock Returns [Volume 8, Issue 29, 2019, Pages 149-160]
  • Heuristics Conceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
  • Hexagon Model Fraud 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 accounting Relationship Between Risk and Return Stock Index Accounting in the Banks [Volume 1, بهار 1391, 2012, Pages 73-84]
  • High and Low Quality of Voluntary Disclosure The relationship between companies' social sustainability performance and the quality of voluntary disclosure [Volume 13, Issue 49, 2024, Pages 1-16]
  • High Involvement Management Dark Personality Traits and Organizational Citizenship Behavior of Auditors: A Test of Self-Determination Theory [Volume 10, Issue 38, 2021, Pages 381-396]
  • History Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Hofstede’s Cultural Features The 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 framework Provide a model based on Hofstede's cultural framework for investors ' financial decision - making [Volume 10, Issue 40, 2021, Pages 281-292]
  • Holding Companies The Internal Audit Challenges In Holding Co.’s and solutions In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
  • Hospital A 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 Capital The 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 Capital The 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 Capital Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Human Capital Title: 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 Capital cost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
  • Human Capital Prioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
  • Human Capital Productivity The Impact of Human Capital Productivity on Cash Holdings: A Test of Stakeholders Theory [Volume 13, Issue 49, 2024, Pages 89-98]
  • Human Capital Reporting Development 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 Accounting Investigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
  • Human Resource Accounting Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Human Resource Accounting Designing and Explaining the Human Resources Accounting Excellence Model in Ilam Telecommunications Company [Volume 15, Issue 58, 2026, Pages 57-80]
  • Human Resource Auditing Types, levels and stages of human resource auditing: applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
  • Human Resources Management Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Human Resources Management Prioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
  • Human Resources Management The model of human resources management in auditing institutions with the approach of foundational data theory [(Articles in Press)]
  • Human Resources Reporting Human 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 rights Determining 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
  • IABC Application 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]
  • IABC Explaining 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 39 Identification 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 field Sensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
  • Idealism ethical orientation and objectivity auditor [Volume 9, Issue 36, 2020, Pages 113-122]
  • Idealism Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
  • Idiosyncratic Stock return volatility Study 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 9 Identification 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 Competitive Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Implementation Study 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]
  • Implementation Implementation of business intelligence for subsidiaries of Bank Melli Iran [Volume 13, Issue 51, 2024, Pages 411-432]
  • Implementioned Depreciation Model The 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]
  • Implicit Knowledge and Experience of Managers Earning Management Behavioral Pattern Based on Implicit Knowledge and Experience of Managers [Volume 9, Issue 36, 2020, Pages 87-95]
  • Income Investigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
  • Income and Accrual items The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information [Volume 8, Issue 32, 2019, Pages 285-300]
  • Income Smoothing The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content [Volume 3, تابستان 1393, 2014, Pages 35-46]
  • Income Smoothing The 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 auditing Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Independence Comparative 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 board Impact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
  • Independence of the board of directors Test of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
  • Independent audit A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • Independent audit Examining the effects of the lack of a theoretical audit framework [Volume 11, Issue 43, 2022, Pages 163-174]
  • Independent Auditors Identify barriers and provide a model for implementing a risk-based audit system in Iran [Volume 11, Issue 43, 2022, Pages 127-143]
  • Independent Auditors The Design of Audit Whistleblowing model based on Grounded Theory Approach [Volume 11, Issue 41, 2022, Pages 325-340]
  • Independent Auditors The relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
  • Independent Auditors Investigating the Barriers of Implementation of the Risk-Based Audit System in Iran [Volume 12, Issue 47, 2023, Pages 43-58]
  • Independent Board Members The 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]
  • Index A 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 characteristics Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
  • Individual Creativity The 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 Differences Explaining 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 effectiveness Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
  • Individual effectiveness The 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 moods Explaining Behavioral Tendencies in Fraudulent Financial Reporting: A Psychological Theory Test of Behavior Stability [Volume 10, Issue 37, 2021, Pages 129-141]
  • Individual moods Individual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
  • Industrial era Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Industrial networks approach Theoretical 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]
  • Industry Development 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 Features Designing a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
  • Industry Position and Stakeholder Pressure Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
  • Industry-Specialist Auditors Comparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
  • Inflation Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Inflation Investigating the tax relief export and Effects of Implementation of Value Added Tax on Manufacturing [Volume 9, Issue 36, 2020, Pages 271-284]
  • Inflation ABC Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
  • Inflation Accounting Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Inflation LABC Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
  • Inflation TDABC Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
  • Informational effects Conceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
  • Informational Efficiency The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Informational negotiation Explaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
  • Information and Communication Evaluation 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 Communications The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Information and Transparency Determining 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 asymmetric Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Information Content The Investigation of the Information Content Depreciation in Capital market of Iran [Volume 2, تابستان 1392, 2013, Pages 31-40]
  • Information Content Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
  • Information Disclosure The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Information Disclosure Investigating 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 Transparency The 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 Management impact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
  • Information Oriented Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • Information risk The Impact of Information Quality on liquidity Risk and Market Risk [Volume 2, Issue 5, 2013, Pages 85-98]
  • Information Salience Understanding Information Salience Phenomenon: Identifying and Prioritizing its Consequences in the Stock Exchange Market [Volume 12, Issue 45, 2023, Pages 71-83]
  • Information Systems Providing a Model of Using Information Technology Capabilities, Information Systems ‎to Avoid Tax Evasion [Volume 14, Issue 54, 2025, Pages 275-286]
  • Information Technology Activities Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Information technology capabilities‎ Providing a Model of Using Information Technology Capabilities, Information Systems ‎to Avoid Tax Evasion [Volume 14, Issue 54, 2025, Pages 275-286]
  • Information Technology in Accounting Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
  • Information Technology (IT) Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Initial Public Offering A 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 Offering The 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 and Learning Perspective) Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Innovation Economy Designing 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 Management The 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 model The 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 Theory Investigating the feasibility of blockchain technology in the field of accounting and financial reporting [Volume 14, Issue 54, 2025, Pages 133-148]
  • Innovative organizational management Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • Innovative Start-up companies The 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 shopping Designing 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 Economics Provide 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 investors The 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 Horizon Investigating 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 Owners On the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
  • Institutional Ownership Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Institutional Ownership Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Institutional Ownership The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Institutional Ownership The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Institutional Pressures The Joint Effects of Social Identity and Institutional Pressures on Audit Quality [Volume 10, Issue 38, 2021, Pages 361-379]
  • Institutional Pressures Investigating 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 shareholders Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
  • Institutional Theory The Internal Audit Challenges In Holding Co.’s and solutions In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
  • Instrumental tax provide A model to reduce the gap between expressive taxable income and diagnostic taxable income [Volume 11, Issue 44, 2022, Pages 411-430]
  • Instrumental theories Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • Insurance Industry The 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 Industry The 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 resources 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]
  • Integrated and complementary theories Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • Integrated Reporting The role of value added statement in integrated reporting in line with stakeholder theory [Volume 11, Issue 42, 2022, Pages 97-106]
  • Integrated Reporting Motivational values and integrated reporting [Volume 13, Issue 51, 2024, Pages 1-12]
  • Integrated Systems Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
  • Intellectual Capital The 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 Capital Investigating and ranking the obstacles of executing human resource accounting system in sarcheshmeh copper complex [Volume 3, پاییز 1393, 2014, Pages 17-28]
  • Intellectual Capital Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Intellectual Capital Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Intellectual Capital Accreditation 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 Capital IQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
  • Intellectual Capital Investigating 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 Capital The effect of company efficiency on debt cost using intellectual capital [Volume 13, Issue 51, 2024, Pages 43-55]
  • Intellectual Capital Presenting 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 Efficiency cost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
  • Intensity of Inventory The Effect of Corporate Characteristics on Tax Aggressiveness [Volume 13, Issue 49, 2024, Pages 63-74]
  • Interest rate The 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 audit A 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 audit Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
  • Internal audit The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Internal audit Review 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 audit Investigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
  • Internal audit Internal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting [Volume 7, Issue 25, 2018, Pages 153-162]
  • Internal audit Effective 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 audit Internal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
  • Internal audit The effect of internal audit and internal companies attributes on the effectiveness of internal control [Volume 9, Issue 35, 2020, Pages 249-261]
  • Internal audit The 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 audit Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
  • Internal audit Explain 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 audit The Internal Audit Challenges In Holding Co.’s and solutions In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
  • Internal audit Presenting 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 audit Fuzzification of the weak points of internal audit of municipalities [Volume 16, Issue 64, 2027, Pages 51-71]
  • Internal audit Designing 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 Barriers Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Internal Audit Capability The Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
  • Internal Audit Department Conceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
  • Internal Auditing Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Internal Auditing Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Internal audit model, ethical behavior, effectiveness, economic efficiency, and efficiency, National Iranian Gas Company Identifying and prioritizing factors of ethical behavior of internal auditors with emphasis on improving effectiveness, efficiency, cost-effectiveness, and professional ethics [Volume 16, Issue 64, 2027, Pages 287-298]
  • Internal Auditor Effective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
  • Internal Auditors Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • Internal Auditors Interpretive 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 quality Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Internal Audit quality Investigating 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 quality A comprehensive review of the internal audit quality literature [Volume 13, Issue 49, 2024, Pages 251-274]
  • Internal Business Perspective Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Internal Capital The 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 components Designing a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
  • Internal Control The effect of implementing internal controls instruction on the level of financial statements users` trust [Volume 5, Issue 18, 2016, Pages 63-81]
  • Internal Control Evaluation 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 Control The effect of internal audit and internal companies attributes on the effectiveness of internal control [Volume 9, Issue 35, 2020, Pages 249-261]
  • Internal Control Impact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
  • Internal Control Providing an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
  • Internal Control Quality, Social Responsibility, Future Financial Performance Social Responsibility and Future Financial Performance: Testing the Moderating Role of Internal Controls Quality [Volume 16, Issue 64, 2027, Pages 127-140]
  • Internal Controls A 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 Controls Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Internal Controls The effect of internal audit and internal companies attributes on the effectiveness of internal control [Volume 9, Issue 35, 2020, Pages 249-261]
  • Internal Controls The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • Internal Controls Investigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
  • Internal Controls Studying 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 Reporting A 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 System Investigating 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 Weakness Presentation internal control weakness template, Based on control criteria of accounting quality indicators [Volume 10, Issue 38, 2021, Pages 255-267]
  • Internal Control Weakness The 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 Weakness الگوی ضعف کنترل های داخلی براساس معیارهای غیرکنترلی شاخص کیفی حسابداری [Volume 13, Issue 51, 2024, Pages 13-22]
  • Internal Information Shocks The effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
  • Internal Organizational Performance Investigating 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 Process Determining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
  • Internal Relationships The 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 701 Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
  • International Financial Reporting Standards The 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 Standards The 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 Standards The achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
  • International Financial Reporting Standards The 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]
  • International Financial Reporting Standards (IFRS) A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • International Integrated Financial Reporting Framework Develop an integrated reporting model [Volume 13, Issue 50, 2024, Pages 153-167]
  • Internet disclosure of financial information Internet disclosure of financial information and firm value: An Empirical test of signaling theory [Volume 7, Issue 26, 2018, Pages 1-10]
  • Internet financial reporting Provide a tool to measure Internet Financial Reporting Quality [Volume 10, Issue 39, 2021, Pages 137-148]
  • Internet of Things Identifying Factors Affecting Asset Management through the Internet of Things [Volume 15, Issue 59, 2026, Pages 43-61]
  • Inter-organizational cost management Theoretical 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 Theory Real 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 Structure The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Interpretive Structural Model Providing 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 Modeling Interpretive 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 Modeling Identify 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 Modeling Interpretive 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 Conditions Designing a corporate Tax Compliance Model Based on Date -Based Theory in Iranian Tax System. [Volume 9, Issue 36, 2020, Pages 163-178]
  • Intervening Conditions Presenting 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 Religiosity The Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
  • Inventory Tunneling Incentive and Transfer Pricing [Volume 15, Issue 60, 2026, Pages 113-128]
  • Investment Efficiency The effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
  • Investment Efficiency The 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 Efficiency Corporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
  • Investment performance The Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
  • Investor Behavior Provide 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-making Presenting 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 Professional The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
  • Investors' lifetime preferences Presenting 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' reaction Investigating 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]
  • Iran Investigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
  • Iran Scientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
  • Iran A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
  • Iran Presenting 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 Accountants Social Trust and Auditors’ Attitudes towards Independence [Volume 5, Issue 19, 2016, Pages 17-26]
  • Iranian Association of Certified Public Accountants Determination 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 industry Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Iranian Capital Market 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]
  • Iranian higher education The role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
  • Iranian Public Sector Presenting 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 market Providing 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 University Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Islamic Azad University Comparing 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 University The 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 Bank Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • Islamic banking Establishment 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 Administration Designing 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]
  • Isomorphism Provide 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 1 Developing a quality control framework for Audit firms and Oversight board in Iran Multi-grounded theory [Volume 8, Issue 30, 2019, Pages 149-174]
  • ITIL Evaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
J
  • Job attachment Explaining the Job Involvement pattern of accountants using the gamification method [Volume 14, Issue 56, 2025, Pages 323-342]
  • Job conscience Design and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
  • Job Satisfaction The relation between leadership style and job satisfaction of the Auditors employed in audit firms [Volume 5, Issue 20, 2016, Pages 103-116]
  • Job Satisfaction The 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 Stress Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
  • Job stress of auditors Investigating the relationship between spiritual intelligence & emotional intelligence and job stress of auditors [Volume 6, Issue 23, 2017, Pages 1-10]
  • Judgment The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Judgment and Decision Making The 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 Matters Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
  • Key Financial Ratios Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Key successes factors for SKMS Evaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
  • Key word Corporate governance Corporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
  • Key word : Mental structure The relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
  • Key word Revaluation Presenting the revaluation model of asset structure through foundation data theory and metacomposition [Volume 15, Issue 57, 2026, Pages 291-313]
  • Keywords: Audit Committee Provide 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 interlock Auditor Quality (Precision ) Test and Audit Market Competition [Volume 13, Issue 51, 2024, Pages 95-112]
  • Keywords: Auditors' cognitive bias The effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
  • Keywords: blockchain Providing 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 environment The 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 uncertainty The effect of time asymmetry of profit announcements on the uncertainty of stock investors [Volume 15, Issue 57, 2026, Pages 195-209]
  • Keywords: Cash flow Investigating 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 statements The 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]
  • Key words: Convergence Integrated Reporting Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
  • Keywords: corporate governance Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information [Volume 11, Issue 41, 2022, Pages 177-199]
  • Keywords: corporate governance Investigating 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 governance Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Information Distribution Pricing [Volume 12, Issue 48, 2023, Pages 363-388]
  • Keywords: Corporate Governance Committees Optimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
  • Keywords: Debt default The 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 coefficient The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Keywords: economic cycles The 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 Performance Investigating 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 ideology The 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 characteristics The 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: Financial Statement Fraud Predicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
  • Keywords: Igner Model Igner model test in measuring the efficiency and productivity of the Iranian banking system [Volume 10, Issue 37, 2021, Pages 245-253]
  • Keywords: Independent Auditor Replacement Investigating 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: Integrated Financial Reporting Develop an integrated reporting model [Volume 13, Issue 50, 2024, Pages 153-167]
  • Keywords: Internal Audit 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]
  • Keywords:: : Internal control desirability Optimal internal control modeling of TOPSIS approach and NCA algorithm [Volume 13, Issue 50, 2024, Pages 29-43]
  • Keywords: ownership characteristics Investigate 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 connection Investigate 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 skepticism Modeling 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 capital Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
  • Keywords: Public Sector Accounting Standards Content 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 model Presenting 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 Economy The 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 Prophecy The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
  • Keywords: Shannon entropy Provides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
  • Keywords: Social identity The Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
  • Keywords: Spiritual Intelligence The 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 chain development of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
  • Keywords: tax capacity Factors 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 entities Presenting 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 Analysis Providing 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 types Evaluating the effect of auditor personality types on auditors' professional performance [Volume 12, Issue 45, 2023, Pages 427-446]
  • Keywords: type of audit opinion Investigating 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: Uncertainty Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
  • King model Testing the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors [Volume 11, Issue 42, 2022, Pages 233-249]
  • KM Evaluation 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 Method The 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 model Presenting 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 Iraq Presenting 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 Foresight Investigating the Impact of Managers' Lake Of Foresight on Socioeconomic Components of Sustainability Performance Report [Volume 9, Issue 36, 2020, Pages 19-40]
  • Leadership Styles The 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 accounting Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM) [Volume 8, Issue 30, 2019, Pages 117-128]
  • Legal and Arbitration Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
  • Legibility Comparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
  • Legitimacy Theory Voluntary 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]
  • Level of Governance Support of the Auditing Profession Provide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
  • Leverage Effects of Ownership Structure on Benefit (Profit) Anticipation Accuracy [Volume 3, تابستان 1393, 2014, Pages 55-72]
  • Library Resources Investigating 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 Cycle The Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
  • Life Cycle Providing Measurement Models and Lifecycle and Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
  • Life Cycle The 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 scale The 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 regression Presenting 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 Analysis Content and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
  • Lintner Model Examination of Stability in the Dividend Policy of TSE Listed Corporations [Volume 7, Issue 27, 2018, Pages 153-162]
  • Liquidity indicators Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Logestic Regression Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Logit Regression Investigating 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 performance Providing 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 maturity Social capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
  • Long-Term Investment The 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 shareholders The 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 Money Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
  • Lyapunov view using Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
M
  • Machiavelism Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
  • Machiavellianism Behavioral Biases and The Incentives of Earnings Management [Volume 4, تابستان 1394, 2015, Pages 15-32]
  • Machiavellianism The 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]
  • Machiavellianism The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Machiavellianism Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
  • Machiavellianism Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
  • Machiavellianism The relationship between Machiavellianism and auditor’s job performance [Volume 10, Issue 37, 2021, Pages 43-58]
  • Machiavellianism The 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]
  • Machiavellianism Investigating 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]
  • Machiavellianism Presenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
  • Machiavellianism The 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]
  • Machiavellianism The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]
  • Machiavellianism The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
  • Machiavellianism Prioritizing 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]
  • Machiavellianism The Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
  • Machiavellianism Machiavellianism and earnings management with the mediating role of moral discounting in Iranian electricity distribution companies [Volume 15, Issue 58, 2026, Pages 423-441]
  • Machine learning The application of machine learning model for detection of falsification of accounting [Volume 10, Issue 37, 2021, Pages 271-283]
  • Major Shareholders The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
  • Major Shareholders Type 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 Irrelevant Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Management Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Management Cultural 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 Ability The 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 Ability Analysis 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 Ability Interactive Effect of Management Ability and Financial Distress on Audit Fees (Empirical Evidence: Tehran Stock Exchange) [Volume 10, Issue 39, 2021, Pages 29-42]
  • Management Ability Study 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 Ability Extracting 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 Accountants Impact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
  • Management accountants' decision making Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]
  • Management Accounting Information system Designing 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 system Modeling 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 system Provide 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 Innovation Study 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, Modern Management Accounting Methods, Corporate Sustainability, Grounded Theory Identification of Components and Development of a Model for Improving Corporate Sustainability Based on Modern Management Accounting Methods Using Grounded Theory [Volume 16, Issue 64, 2027, Pages 405-427]
  • 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 research Validation 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 system Provide 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 system Fitting 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 Techniques and Tools The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • Management Accounting Tools Evaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
  • Management Accounting Tools A Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
  • Management agency Behavior The Impact of Managers Bold Behaviors on the Probability of Financial Reporting Fraud [Volume 9, Issue 36, 2020, Pages 97-112]
  • Management Change Management Change and Audit Opinion: A test of Management - Auditor Alignment Hypothesis [Volume 3, زمستان 1393, 2014, Pages 45-52]
  • Management control Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
  • Management controls Configuration of managerial control mechanisms in governmental organization- Emphatically on the role of management accounting [Volume 6, Issue 21, 2017, Pages 91-108]
  • Management Earnings Forecasts Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
  • Management environmental expenses Study 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 earnings Biased Earning Forecast by the management and the effect of conservatism accounting on that [Volume 2, Issue 5, 2013, Pages 27-38]
  • Management Optimism The 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 Optimism The 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 Overconfidence the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
  • Management performance Assessing 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 performance Fitting 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 Audit Investigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
  • Management platforms Presenting 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 factors A 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 ability The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
  • Managerial ability The impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
  • Managerial ability The 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 Biases Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • Managerial conservatism corporate Corporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
  • Managerial Expectation About Future Sales Product 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 Myopia Investigating 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 Overconfidence The 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 Performance Managerial 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 Incentives Managerial Risk Taking Incentives, Corporate Social Responsibility and Firm Risk [Volume 9, Issue 34, 2020, Pages 229-251]
  • Manager's Efficiency Manager'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 decision Empirical 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’ Narcissism The 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 levels How testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
  • Market-based Performance [Volume 5, Issue 17, 2016, Pages 25-43]
  • Market efficiency Provide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
  • Market Efficiency Hypothesis Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Marketing Activity Test of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
  • Market Myopia Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Market orientation Motivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
  • Market reaction The impact of market reaction in times of surplus cash holdings [Volume 6, Issue 22, 2017, Pages 63-74]
  • Market Reaction and Relevance Analysis Survey the Usefulness of Audit Reports in Market Capital [Volume 2, تابستان 1392, 2013, Pages 13-30]
  • Market Share Audit 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 Added The 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 Holdings Real 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 Theory Voluntary 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 Carlo Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • Markov method Application 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 model Factors 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 Switching Modeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
  • Markov switching Model Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
  • Master's thesis Content analysis of thesis Master of Accounting in Iran [Volume 5, Issue 17, 2016, Pages 1-11]
  • Matching expenses with earning Evaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
  • Materialism The Impact of Board materialism on Corporate Social Responsibility [Volume 13, Issue 50, 2024, Pages 187-202]
  • Materiality level A 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 Economics The Historiography of Mathematics for Finance and Accounting [Volume 12, Issue 45, 2023, Pages 121-134]
  • MC packages Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
  • MC practices Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
  • Measures Explaining 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 Report Presenting 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]
  • Mental Functions of Auditors' Constant Criticism Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
  • Metacognition Human 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 Testing Human 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-combination Designing 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 composing Meta composing the areas affecting management accounting in Iran [Volume 16, Issue 63, 2027, Pages 221-246]
  • Meta-heuristic algorithms Testing 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-synthesis Types, levels and stages of human resource auditing: applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
  • Meta-synthesis A Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
  • Meta-synthesis Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
  • Meta-synthesis Identifying 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-synthesis Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Meta-Synthesis and Shannon entropy Investigating 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 Algorithm Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • MIMIC Factors 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 Squares Accreditation 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 Health Designing 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 Sciences Analysis 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 Approach Conceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
  • Mixed Approach Identify 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 Approach Presentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
  • Mix Method customer 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]
  • Moddernism Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • Model A Theoretical Model of Corporate Governance and Environmental Disclosures Based on Cost Management Approach [Volume 3, بهار 1393, 2014, Pages 147-160]
  • Model Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
  • Model Investigating 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]
  • Model Investigating 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 Design Presenting 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 Design Presenting 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 Design Designing a comprehensive model to detect financial fraud in government and non-government companies [Volume 16, Issue 61, 2027, Pages 185-208]
  • Modeling A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Modeling, Corporate Governance, Entrepreneurial Businesses, Stakeholders, Qualitative Method Providing a suitable model for corporate governance of entrepreneurial businesses within the framework of stakeholder theory [Volume 16, Issue 63, 2027, Pages 363-374]
  • Moderating variable The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Modernity and Management Accounting Modernity and Management Accounting [Volume 3, زمستان 1393, 2014, Pages 1-12]
  • Modern Strategic Management Accounting Techniques Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Modified Audit Opinion The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Monetary Disorders Analysis 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 Risk The role of the audit unit in money laundering risk [Volume 10, Issue 40, 2021, Pages 167-177]
  • Monitoring The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Monitoring Evaluation 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 Behavior Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
  • Moral Courage The Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
  • Moral Decision Making Investigating 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 Foundations Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
  • Moral Foundations Managers' 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 Foundations The Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
  • Moral goals The effect of ethical orientation components on independent auditors' fraud risk assessment [Volume 13, Issue 52, 2024, Pages 371-385]
  • Moral Values Content and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
  • More or Less Investment The effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
  • Motivational effects Conceptual Model for Behavioral Accounting [Volume 1, بهار 1391, 2012, Pages 55-72]
  • M-Score Detecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
  • Multi Criteria Decision Making.linear programming Optimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
  • Multi-criteria Decision Making Model Providing a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
  • Multi-grounded theory Developing 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 programming Presenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units [Volume 8, Issue 31, 2019, Pages 85-92]
  • Multiple Intelligences The role of multiple intelligences on auditor's judgment and decision-making [Volume 14, Issue 56, 2025, Pages 193-206]
  • Municipalities The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • Municipalities Fuzzification of the weak points of internal audit of municipalities [Volume 16, Issue 64, 2027, Pages 51-71]
  • Mutual Funds Ideological representation of financial reporting in mutual funds by critical discourse analysis [Volume 10, Issue 40, 2021, Pages 371-378]
N
  • NAJA Presentation 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]
  • National culture, financial health, developing countries, developed countries, threshold approach model of the panel Comparing the Impact of National Culture on Financial Health Considering Hofstede's Cultural Dimensions in Developing and Developed Countries [Volume 16, Issue 64, 2027, Pages 169-185]
  • Natural Language Processing Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Needs Identifying 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 Return The 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]
  • Negotiation Auditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
  • Negotiation Process Auditors Effect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
  • Neural Network The 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 criteria Sensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
  • New Financial Performance Investigating 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 development Agile 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 members Testing the Relationship between Corporate Governance Models with Tax Evasion and Presenting Selected Model [Volume 9, Issue 35, 2020, Pages 103-117]
  • Non-Financial Criteria Fuzzy 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 Factors Designing 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 Information Voluntary 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 Information The role of regulatory mechanisms in voluntary disclosure of non-financial information [Volume 10, Issue 40, 2021, Pages 59-70]
  • Non-Financial Performance The 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-financial Sustainability Performance Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
  • Non-Professional The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
  • Non-verbal negotiation Explaining 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 employment The 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 Partners The 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 Staff The 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 legitimacy Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
  • Norm of Reciprocity The 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 earnings Investigating 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 market Professional 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 Flu The 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 Industry Comparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
  • Oligarchy in auditing Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Open-book accounting Theoretical 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 budgeting Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Operating cash flow Investigation of cash flow Effect & EPS in Dividend forcasting [Volume 3, بهار 1393, 2014, Pages 125-134]
  • Operating Cash Flows Manager'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 Costs Comparing 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 Cycle Impact of Operating Cycle and Ownership Structure on Corporate Conservatism by C-Score Method [Volume 2, پاییز 1392, 2013, Pages 75-90]
  • Operating lease The 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 Accountability Management Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
  • Operational Auditing Types, levels and stages of human resource auditing: applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
  • Operational budgeting Strategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
  • Operational Diversification The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • Opinion Shopping Psychopathic, Narcissism, Ethical orientation and Opinion Shopping [Volume 12, Issue 46, 2023, Pages 515-526]
  • Opinion Shopping The effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
  • Opportunistic Earning management The role of decision making styles in opportunistic Earning management [Volume 13, Issue 50, 2024, Pages 203-212]
  • Opportunistic Financial Restatement Auditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
  • Optimal Stock Portfolio Application 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 Supervision Investigation the dimensions of optimal supervision over auditors in the Iranian capital market [Volume 11, Issue 41, 2022, Pages 201-216]
  • Optimistic Management Behavior The Impact of Managers Bold Behaviors on the Probability of Financial Reporting Fraud [Volume 9, Issue 36, 2020, Pages 97-112]
  • Optimization Optimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
  • Optimization providing 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]
  • Optimization Designing 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 information Investigating 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 Acceptance Investigating the feasibility of blockchain technology in the field of accounting and financial reporting [Volume 14, Issue 54, 2025, Pages 133-148]
  • Organizational actors Investigating 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 behaviors Design and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
  • Organizational Decentralization Providing 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 Ethics The 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 auditor Identifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
  • Organizational Justice and Organizational Commitment The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing [Volume 10, Issue 39, 2021, Pages 79-88]
  • Organizational paranoid Prioritizing 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 Performance The 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 Performance Identify 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 Performance Developing 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 Sound A model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
  • Organizational Structure The 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 Trust Design and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
  • Organizational Trust The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing [Volume 10, Issue 39, 2021, Pages 79-88]
  • Organizational Violations Developing 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 sourcing The 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]
  • Outsourcing Analysis of financial position in governmental hospital for outsourcing decision making [Volume 1, پاییز 1391, 2012, Pages 47-60]
  • Overconfidence Effect of Managerial Overconfidence on Audit fee with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
  • Overconfidence of managers The 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 concentration The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Ownership concentration Measuring 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 Structure Effects of Ownership Structure on Benefit (Profit) Anticipation Accuracy [Volume 3, تابستان 1393, 2014, Pages 55-72]
  • Ownership Structure External Auditor Types and the Cost Stickiness: Empirical Evidence from Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 25-36]
  • Ownership Structure Designing a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
  • Ownership Structure The 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 Structure الگوی ضعف کنترل های داخلی براساس معیارهای غیرکنترلی شاخص کیفی حسابداری [Volume 13, Issue 51, 2024, Pages 13-22]
  • Ownership Structure Measuring 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 Structure The 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 Structure The 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 model Survey 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 data Performance measurement based on multiple accounting variables [Volume 3, بهار 1393, 2014, Pages 69-78]
  • Panel data Investigating 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 data The 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 data Investigate 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 data Investigating 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 regressions Examination of Stability in the Dividend Policy of TSE Listed Corporations [Volume 7, Issue 27, 2018, Pages 153-162]
  • Paradigm Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • Particle swarm optimization Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Partnership of firm The 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 Owners On 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 Model Exploring the Relationships between Strategy, Innovation, and Management Control Systems [Volume 2, پاییز 1392, 2013, Pages 61-74]
  • Payment System Identifying Factors Affecting Financial Managers' Fees: grounded theory approach [Volume 11, Issue 44, 2022, Pages 247-259]
  • PCA Requirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
  • PCA's performing strategies Requirements and Strategies of Exerting Control in PCA [Volume 1, زمستان 1391, 2012, Pages 95-104]
  • Per Capita Income The 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 Uncertainty Management Accounting Systems, Perceived Environmental Uncertainty and Companies Performance in Iran [Volume 2, زمستان 1392, 2013, Pages 13-24]
  • Perceptions Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
  • Performance The 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]
  • Performance The 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]
  • Performance Investigating 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]
  • Performance The 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]
  • Performance impact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
  • Performance Ranking 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]
  • Performance providing 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]
  • Performance The 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 appraisal Provide a comprehensive classification of performance appraisal approaches and examine the research gaps in them [Volume 10, Issue 37, 2021, Pages 285-301]
  • Performance Assessment Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Performance auditing Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Performance Based Budgeting Presentation 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 evaluation Investigation of Performance Evaluation for Operation Cash Flow Forecasting [Volume 1, تابستان 1391, 2012, Pages 77-88]
  • Performance evaluation A Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
  • Performance evaluation Evaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
  • Performance evaluation A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
  • Performance Evaluation Indicators Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
  • Performance Indicators The role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
  • Performance of Independent auditors Presenting 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]
  • Performance of management accounting's technics Mental biases in management accounting concepts [Volume 2, تابستان 1392, 2013, Pages 41-50]
  • Persistence Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Persistence of Earnings Components Persistence 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]
  • Personality The relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
  • Personality Traits A study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2017, Pages 177-190]
  • Personality Traits The 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 Traits Investigating 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 Traits The 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 Managers Presenting 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 Managers Structural 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 management Effects 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 management Effects 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 norms Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • PEST analysis and Porter The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Petrochemical exports The 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 Industries The 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 Industries Investigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
  • Phenomenological Approach Provide 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 Auditor Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Philosophical Mindset Investigating 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 Capital The 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 budgeting Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Planned behavioral tendency Explain 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 controlling A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • PLS Earning Management Behavioral Pattern Based on Implicit Knowledge and Experience of Managers [Volume 9, Issue 36, 2020, Pages 87-95]
  • Polar Matrix Analysis Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
  • Political communication Investigating 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 communication Investigating 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 Connection Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
  • Political Connection Investigating the Relationship between Political Connections and Financial Flexibility: Using spare debt capacity [Volume 13, Issue 52, 2024, Pages 153-172]
  • Political connections Political Connections and Auditor Switching: Evidences of Private Audit Firms [Volume 2, زمستان 1392, 2013, Pages 1-12]
  • Political connections Investigating 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 connections The 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 Hypothesis Identifying 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 Economy Critical Thinking in Accounting [Volume 2, Issue 5, 2013, Pages 1-14]
  • Political Economy Effect 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 Economy Effect 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 governance Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Political Influence Study 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 management Effect 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 management Effect 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 theories Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • Polyethylene Products The 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]
  • Positiveness The Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
  • Possible choices Prioritization 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 Audit Designing 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 Modernism Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • Postmodernist Modeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
  • Post planning 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]
  • Power factors Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Power of Resources Provide 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]
  • Preconditions of Double-entry Bookkeeping Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Prediction Optimizing 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]
  • Prediction Investigating 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 Values The 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 entry Surveying 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]
  • Presentation of a model, audit risk, sustainability reporting, artificial intelligence, qualitative method Presenting a sustainability reporting audit risk model with an artificial intelligence approach using Grounded-data method [Volume 16, Issue 64, 2027, Pages 393-404]
  • Presenting a Pattern Presenting 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 Supervision Identify 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 Manipulation Modeling 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 auditing Providing 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 Accruals The 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 Method Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
  • Principal Components Analysis providing a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
  • Principle-based accounting standards Impact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
  • Principles-Based Accounting Standards The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Priority to Substance over Form The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Priotitizing Evaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
  • Privatization The 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 Fraud The Impact of Managers Bold Behaviors on the Probability of Financial Reporting Fraud [Volume 9, Issue 36, 2020, Pages 97-112]
  • Process Orientation Motivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
  • Product Relationship between social responsibility disclosure and institutional ownership in companies listed in Tehran Stock Exchange [Volume 3, تابستان 1393, 2014, Pages 135-150]
  • Product direct cost Using time value of money in product direct cost calculation in lean production systems [Volume 8, Issue 32, 2019, Pages 245-258]
  • Product diversity 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]
  • Productivity Productivity Assessment of Attraction of Research Budget and Presentation of Selected Indexes [Volume 2, Issue 5, 2013, Pages 99-108]
  • Productivity Effect 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]
  • Productivity Effect 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]
  • Productivity Research budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
  • Productivity Designing 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 Market Comparison 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 Competition Product 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 Competition Agency cost and value of accounting information in the competitive market [Volume 7, Issue 28, 2018, Pages 65-74]
  • Product Market Competition Persistence 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 Competition Product Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
  • Professional Approaches Interpretive 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 Conducts A Model for the Accounting Ethical Issues [Volume 13, Issue 50, 2024, Pages 105-120]
  • Professional code of ethics Effective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
  • Professional Commitment The 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 Commitment Impact of Political ideology and professional commitment on professional judgment of auditors [Volume 10, Issue 39, 2021, Pages 57-67]
  • Professional Commitment The Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
  • Professional Commitment The 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 Doubt Designing 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 Doubt Explaining 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 ethics The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Professional ethics Design and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
  • Professional ethics Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 12, Issue 46, 2023, Pages 595-606]
  • Professional ethics Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
  • Professional ethics The 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 Identity Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • Professional Identity The Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
  • Professionalism Investigation of Women's Professionalism in Auditing [Volume 4, زمستان 1394, 2015, Pages 131-142]
  • Professionalism Professionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
  • Professionalism The role of political ideology and auditors' professionalism on organizational professional conflict [Volume 14, Issue 53, 2025, Pages 305-322]
  • Professionalism The relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
  • Professional judgment Professionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
  • Professional judgment Professional judgment in audit and its measurement: concepts, theories and theoretical perspective [Volume 8, Issue 31, 2019, Pages 155-168]
  • Professional judgment Thinking Style's and objectivity of the Auditor [Volume 9, Issue 35, 2020, Pages 69-82]
  • Professional judgment The Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
  • Professional judgment Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
  • Professional judgment The Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
  • Professional judgment The 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 judgment The 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 judgment Professional judgment of independent auditors with an emphasis on wisdom: a systematic literature review [Volume 16, Issue 62, 2027, Pages 189-212]
  • Professional Judgments of Auditor Testing the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors [Volume 11, Issue 42, 2022, Pages 233-249]
  • Professional power Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Professional Skepticism A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Professional Skepticism Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
  • Professional Skepticism The 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 Skepticism The 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 Skepticism The 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 Skepticism Explaining 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 Auditor The 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 thinking Identifying 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 Auditor Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Profitability The relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
  • Profitability The 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]
  • Profitability An overview of impact of past receivables on profitability of Tehran Stock Exchange banks [Volume 6, Issue 22, 2017, Pages 103-110]
  • Profitability An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
  • Profitability The Effect of Corporate Characteristics on Tax Aggressiveness [Volume 13, Issue 49, 2024, Pages 63-74]
  • Profitability Identifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
  • Profitability Investigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
  • Profitability of cryptocurrency Impact of cryptocurrency profitability on banking system performance using DID approach [Volume 15, Issue 58, 2026, Pages 113-127]
  • Profit Awareness Investigating 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 Distortion Detecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
  • Profit forecasting Survey of profit forecasting effect by manager [Volume 3, تابستان 1393, 2014, Pages 117-134]
  • Profit Management Assessing 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 Scheduling Developing 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 governance Factors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
  • Propositional content A propositional content paradigm of financial performance deficiencies: A case study of Abadan Oil Refining Company [Volume 9, Issue 36, 2020, Pages 123-145]
  • Propositional Layering A 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 Strategy Business 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 Strategy CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • PSO Algorithm Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
  • Psychodynamic Approach Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
  • Psychological characteristics Provides a template for understanding auditors' skepticism with a content analysis approach [Volume 7, Issue 25, 2018, Pages 11-28]
  • Psychological empowerment Identifying 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 Auditing Psychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory [Volume 9, Issue 34, 2020, Pages 47-58]
  • Psychological factors Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • Psychological features Investigating 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]
  • Psychology Presentation 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]
  • Psychopathic Psychopathic, Narcissism, Ethical orientation and Opinion Shopping [Volume 12, Issue 46, 2023, Pages 515-526]
  • Public Expectations Gap Identifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
  • Public organizations Investigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
  • Public Sector Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
  • Public Sector Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
  • Public Sector Presenting 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 Sector Presenting a forensic accounting model in the public sector with fuzzy Delphi method [(Articles in Press)]
  • Public Sector The 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 Sector Presenting 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 Standards Comparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
  • Public Sector Institutions The Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
  • Public Universities Determining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
Q
  • Q Analysis Presenting 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 opinions Economic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
  • Qualitative approach Developing 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 Information The 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 Information Studying 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 analysis The 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 Method Identification 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 Dimension Explanation 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 Method Identify 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 Method Identifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
  • Qualitative Rank Audit 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 research Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
  • Qualitative research Provide a model of management accounting information system based on business intelligence based on grounded theory [Volume 11, Issue 42, 2022, Pages 357-368]
  • Quality Investigate and identify the factors affecting the quality cost management in the automotive industry [Volume 3, زمستان 1393, 2014, Pages 33-44]
  • Quality Assessment Developing an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
  • Quality Assurance and Improvement Program A comprehensive review of the internal audit quality literature [Volume 13, Issue 49, 2024, Pages 251-274]
  • Quality factors A 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 Management Identify 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 Management Adherence 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 systems A comprehensive review of the internal audit quality literature [Volume 13, Issue 49, 2024, Pages 251-274]
  • Quality of audit firms Developing 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 Performance Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
  • Quality of oversight body Developing 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 Service Evaluation 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 life Designing 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 Dimension Explanation 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 Earnings The Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
  • Quasi-Governmental Companies Investigate 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
  • Ranking Determining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique [Volume 13, Issue 51, 2024, Pages 217-232]
  • Rational Information Processing Style Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
  • Readability of financial reporting Provides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
  • Readability of Financial Statements Assessing 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 manipulation Relationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
  • Real Earning Management Relationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
  • Real Earning Management The Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
  • Real Earnings Management The 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 Management Real 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 Management The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
  • Real Earnings Management Examining The Effect of Firm Characteristics in The Relationship Between Macroeconomic Instability and Earnings Management [(Articles in Press)]
  • Real Earnings Management and Accrual Based Earnings Management The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management [Volume 8, Issue 30, 2019, Pages 95-116]
  • Real Profit Management Modeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
  • Real return of assets The 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 theory Investigating 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 Model Identification 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 Budget The effect of audit credibility in attracting grants in non-profit organizations and municipalities [Volume 3, بهار 1393, 2014, Pages 79-90]
  • Recursive Equation Systems Approach Relationship Real Activities Manipulation with Accrual-Based Earnings Management Using Recursive Equation System Approach [Volume 8, Issue 29, 2019, Pages 1-14]
  • Refah Kargaran Bank The Role of Social Media in Creating the Competitive Advantage of Refah Kargaran Bank [Volume 9, Issue 33, 2020, Pages 296-305]
  • Regional Competitiveness Developing 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 Model Presentation 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 Test Investigating 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 Establishment Impact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
  • Regulatory Institution Investigation the dimensions of optimal supervision over auditors in the Iranian capital market [Volume 11, Issue 41, 2022, Pages 201-216]
  • Related party transactions Investigating 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]
  • Relativism ethical orientation and objectivity auditor [Volume 9, Issue 36, 2020, Pages 113-122]
  • Relativism Presenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
  • Relevance of Information The Role of Earning Management through Income and Accrual items the Relevance of Accounting Information [Volume 8, Issue 32, 2019, Pages 285-300]
  • Reliability The 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]
  • Reliability Study 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]
  • Reliability Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Reliability The 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 Method The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
  • Religious Attitudes The 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 Attitudes The Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
  • Reporting Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
  • Reporting Accreditation 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]
  • Reporting Identification, measurement and financial reporting of cultural heritage assets using the foundation's data method [Volume 14, Issue 56, 2025, Pages 1-10]
  • Reporting quality, integrated reporting, environmental, social and governance approach Identifying the scoring components to improve the quality of integrated reporting with an environmental, social and governance approach [Volume 16, Issue 64, 2027, Pages 375-392]
  • Reporting Transparency Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • Reporting Transparency the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
  • Report of wrongdoing Presenting 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 quality Designing 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 conflict Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
  • Research Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
  • Research activities Investigating 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 method Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Research methodology Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Research methodology A Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
  • Research of Accounting Meta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
  • Research purpose Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Research strategy Comparative study of accounting research methodology inside and outside of Iran [Volume 2, پاییز 1392, 2013, Pages 1-14]
  • Research & Technology Analysis 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) theory 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]
  • Resource Consumption Accounting Performance 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]
  • Respect Investigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
  • Responsibility Investigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
  • Responsibility Accounting Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
  • Responsibility and Accountability Determining 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؛ Ethics Presenting 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 statements Optimizing 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]
  • Restatements The impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
  • Return 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]
  • Return on Sales Study 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 Sales Study 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 Stock The 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 Strategy A 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 chain Designing a Mathematic Model for Optimization of Distribution Network Process in Reverse Supply Chain [Volume 2, زمستان 1392, 2013, Pages 93-110]
  • Reward Investigating 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]
  • Risk The relation between information asymmetry and divided policy in Tehran stock exchange [Volume 1, تابستان 1391, 2012, Pages 103-114]
  • Risk Developing of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
  • Risk A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • Risk Identifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
  • Risk 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]
  • Risk Designing 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 Assessment The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Risk Assessment Presenting a model for assessing investment risk in public-private partnership projects [Volume 14, Issue 56, 2025, Pages 249-261]
  • Risk Assessment Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
  • Risk-based auditing The efficiency effect of audit firms on implementation of effective risk-based auditing [Volume 8, Issue 31, 2019, Pages 93-104]
  • Risk-Based Auditing System Identify 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 System Investigating the Barriers of Implementation of the Risk-Based Audit System in Iran [Volume 12, Issue 47, 2023, Pages 43-58]
  • Risk-based Audit Theory Business 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 Flows The 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 crashes The 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 Reporting Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • Risks Against Auditors Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
  • Risk taking The 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 taking The optimal model of auditor risk management using structural equations [Volume 16, Issue 62, 2027, Pages 121-138]
  • Risk-taking Measuring 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-taking Explaining the professional self-efficacy of auditors based on personality dimensions [Volume 15, Issue 58, 2026, Pages 143-163]
  • Risk Tax Audit Identification of Effective Indicators on Tax Audit Risk by Mixed Explanatory Method [Volume 9, Issue 33, 2020, Pages 120-140]
  • Robustness Formulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
  • ROC Provide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
  • Role stress paradigm An 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&Shivakumarmodels The 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 measure Validation 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 Standards Impact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
S
  • Sale The 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 Rate Adherence 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 Act A 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 method Disclosure 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 Building Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
  • Scenario Planning Formulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
  • Science mapping Analyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
  • Scientific visualization Analyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
  • Scope Identifying 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 analysis Identification 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-Assessment A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
  • Semantic Analysis Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Sensitive Earnings Amounts Threshold The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
  • Sensitivity analysis Provide a tool to measure Internet Financial Reporting Quality [Volume 10, Issue 39, 2021, Pages 137-148]
  • Sensitivity analysis of innovative techniques Sensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
  • Sensitivity of external resources Sensitivity 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 cash Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
  • Service Quality The impact of innovation and management service quality on loyalty and improving business performance [Volume 13, Issue 50, 2024, Pages 15-27]
  • SERVQUAL Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
  • Seyagh Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • SG&A ratio Information Content of SG&A Ratio in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 15-26]
  • SHAH Model Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality [Volume 1, زمستان 1391, 2012, Pages 65-84]
  • Shannon Entropy Investigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
  • Shannon Entropy Types, levels and stages of human resource auditing: applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
  • Shannon Entropy Predicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
  • Shannon Entropy Modeling 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 technique Identifying 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 technique Determining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique [Volume 13, Issue 51, 2024, Pages 217-232]
  • Shareholders Investigating 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 University Performance Based Costing in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
  • Short-term debt maturity Social capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
  • Short-term shareholders The 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 Road Surveying 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 annealing Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Simultaneous Equations method Implementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
  • Simultaneous Equations System [Volume 5, Issue 17, 2016, Pages 25-43]
  • Situational A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • Size of firm The 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 Firm The 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]
  • Skepticism The 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 Managers The Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
  • SKMS Evaluation of Successful of Key Factors Services Knowledge Management [Volume 1, تابستان 1391, 2012, Pages 65-76]
  • Small and Medium-Sized Enterprises Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
  • Sobel Test The Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
  • Social Accounting Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • Social Capital The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • Social Capital Identify 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 Capital Investigating 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 Capital Social capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
  • Social Capital, Accounting Information, Social and Cultural Capital, Ground Theory The conceptual model of social capital using accounting information in Iran with a mixed approach [Volume 16, Issue 64, 2027, Pages 89-104]
  • Social Connections Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
  • Social Conservatism and Auditor's Independence The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Social Dominance The Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
  • Social Exchange Commitment 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 forces Surveying 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]
  • Socialization Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
  • Social media The Role of Social Media in Creating the Competitive Advantage of Refah Kargaran Bank [Volume 9, Issue 33, 2020, Pages 296-305]
  • Social media Examining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
  • Social Networking To Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
  • Social norm Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • Social performance Investigating 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 constructs The Role of Social Psychological Factors in Fraudulent Financial Reporting [Volume 15, Issue 58, 2026, Pages 459-470]
  • Social Responsibilities Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
  • Social Responsibilities The 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 responsibility The 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 responsibility Investigating 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 responsibility The Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
  • Social responsibility Design and delivery a Cultural Pattern for development Social responsibility of business managers in Gillan province [Volume 9, Issue 34, 2020, Pages 313-323]
  • Social responsibility Investigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
  • Social responsibility Investigating the Impact of Managers' Lake Of Foresight on Socioeconomic Components of Sustainability Performance Report [Volume 9, Issue 36, 2020, Pages 19-40]
  • Social responsibility The effect of reducing the complexity of financial reporting and earnings management with social responsibility [Volume 10, Issue 38, 2021, Pages 183-203]
  • Social responsibility Performance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode [Volume 10, Issue 40, 2021, Pages 89-105]
  • Social responsibility The 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 responsibility Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
  • Social responsibility Managers' 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 responsibility Measuring and ranking the dimensions of social responsibility auditing using multi-indicator decision-making techniques [Volume 13, Issue 51, 2024, Pages 73-93]
  • Social responsibility Investigating 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 responsibility Explanation 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 Reporting Recognising 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 Responsible Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
  • Social security Recognising 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 Theory Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • Social ties Impact of Relativisional to the Moral Judgment of Auditors [Volume 5, Issue 20, 2016, Pages 1-12]
  • Social values Determining 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 values Investigating 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]
  • Sociology Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Sociology of Accounting Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • Sociology Paradigms Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • Software Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
  • Solvency indicators Receivable Accounts Risk Management Model [Volume 3, پاییز 1393, 2014, Pages 67-84]
  • Specialism Prioritization 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 financing The 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]
  • Speed Experimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
  • S&P Index Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
  • Springate Model Investigating 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 policies Examination of Stability in the Dividend Policy of TSE Listed Corporations [Volume 7, Issue 27, 2018, Pages 153-162]
  • Stagnant Business Cycles Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
  • Stakeholder integration Orientation 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 audit Internal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
  • Stakeholder Orientation The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]
  • Stakeholder theory Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • Stakeholder theory The ranking of the utility of corporate governance indicators in line with stakeholder theory [Volume 10, Issue 39, 2021, Pages 187-199]
  • Stakeholder theory The role of value added statement in integrated reporting in line with stakeholder theory [Volume 11, Issue 42, 2022, Pages 97-106]
  • Stakeholder theory The 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 system Identifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
  • Sticky dividend Providing Measurement Models and Lifecycle and Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
  • Stochastic Frontier Approach The 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 Organization Identifying 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 decision Empirical 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 Market Assessing 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 Data Investigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
  • Stock Market Value The Impact of Real and Accrual Earning on Stock Market Value by Sobel Test [Volume 8, Issue 32, 2019, Pages 181-196]
  • Stock Price The 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 Investigating 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 Changes Investigating 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 Risk The 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 Risk Relationship 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 Growth Investigating 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 Synchronicity The 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 Synchronicity Explaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
  • Stock Return The investigation impact of audit quality on earnings predictability From investors viewpoint [Volume 1, زمستان 1391, 2012, Pages 15-26]
  • Stock Returns Relationship Between Risk and Return Stock Index Accounting in the Banks [Volume 1, بهار 1391, 2012, Pages 73-84]
  • Stock Returns The relationship between competitive or monopolistic market and stock returns (Case Study: Tehran Stock Exchange) [Volume 1, بهار 1391, 2012, Pages 85-100]
  • Stock Returns Measure 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 Returns Environmental Uncertainty, Earnings Management and Stock Returns (The Moderating Impact of Managers' Ability) [Volume 7, Issue 26, 2018, Pages 121-132]
  • Stock Returns Investigating 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 Returns Investigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
  • Stock Returns The 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 Returns Interpretive 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 synchronicity The 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 synchronicity Validation 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 Perspective Ethical Foundations of Accounting Training and the Willingness of Shareholders Based on the Confuciumodel [Volume 10, Issue 38, 2021, Pages 97-113]
  • Strategic Strategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
  • Strategic analysis The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Strategic context Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
  • Strategic Cost Management Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Strategic Cultural Management Designing 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 The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • Strategic Management Designing 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 Accounting Review of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
  • Strategic Management Accounting The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • Strategic Management Accounting Corporate governance characteristics, strategic management accounting and management accounting [Volume 12, Issue 45, 2023, Pages 149-163]
  • Strategic Management Accounting Presenting 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 Accounting Investigating 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 Accounting Development 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 Accounting Development 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 Accounting Modeling 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 Orientation The 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 systems The role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
  • Strategic planning Formulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach [Volume 1, زمستان 1391, 2012, Pages 43-54]
  • Strategic planning 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]
  • Strategy The 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]
  • Strategy Determination 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 Formulation Explaining 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 map The role of balance scorecard framework in enhancing managers’ ability to determine strategically relevant information items [Volume 3, بهار 1393, 2014, Pages 91-110]
  • Strategy Type Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
  • Strengthening the knowledge and skills of human resources Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Stress The Concept of Structure-Interpretive Model (ISM) Stress in the Auditing Profession based on a Critical Evaluation [Volume 8, Issue 30, 2019, Pages 129-148]
  • Stress Investigating 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 burnout An 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 Paradigm Attitude 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 Paradigm The role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
  • Structral Equations Exploratory Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
  • Structural analysis Identifying and analyzing of effective structures influencing fraudulent behavior and whistleblowing of financial misconducts [Volume 14, Issue 55, 2025, Pages 1-16]
  • Structural Capital The 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 Coefficient cost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
  • Structural Equation Model Identify barriers and provide a model for implementing a risk-based audit system in Iran [Volume 11, Issue 43, 2022, Pages 127-143]
  • Structural Equation Model Investigating 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 Model Explaining 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 Model Moderating 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 Features The Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
  • Structuralism Explaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
  • Structuralism Schools The achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
  • Structuration theory Anthony 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 Anthony 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 Equation A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Structure-Interpretive Model The 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 Fund The 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 earnings Investigating 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]
  • Supervision Investigating 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 chain Supply Chain Costing Model in the Drinking Industry [Volume 8, Issue 32, 2019, Pages 83-98]
  • Supply chain Life Cycle Costing: A New Approach [Volume 10, Issue 40, 2021, Pages 1-12]
  • Support Vector Machine The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
  • Support Vector Machine Formulation 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 Machine Presenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
  • Supreme Audit Court Test of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
  • Survey methods Validation 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 Distress Investigating 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 fraud Investigating 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]
  • Sustainability The Role of Social Impact Risk Management on the Relationship between Sustainable Performance and Investment Performance [Volume 9, Issue 34, 2020, Pages 89-105]
  • Sustainability Investigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
  • Sustainability Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
  • Sustainability The relationship between income diversity and value and sustainability (case study: insurance companies) [Volume 16, Issue 64, 2027, Pages 155-167]
  • Sustainability of earnings Investigating 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 performance The Role of Corporate Power in Voluntary Disclosure of Non-Financial Information and Sustainability Performance [Volume 10, Issue 40, 2021, Pages 39-57]
  • Sustainable Balanced Scorecard Evaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
  • Sustainable Competitive Advantage Providing 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 development Assessment of Management Accounting Model for Sustainable Development [Volume 9, Issue 33, 2020, Pages 239-259]
  • Sustainable development Performance of Corporate Social Responsibility and Environmental Disclosure : Theory test Sustainable Development whit Using Fuzzy Mode [Volume 10, Issue 40, 2021, Pages 89-105]
  • Sustainable development management accounting Assessment of Management Accounting Model for Sustainable Development [Volume 9, Issue 33, 2020, Pages 239-259]
  • Sustainable development management accounting integrated model Assessment of Management Accounting Model for Sustainable Development [Volume 9, Issue 33, 2020, Pages 239-259]
  • Sustainable Reporting The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]
  • Sustained Earnings A 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 Analysis The Role of Strategic Analysis and Business Risk in Financial Auditing [Volume 3, بهار 1393, 2014, Pages 53-68]
  • SWOT-ANP Strategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
  • Systematic Review Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
  • Systems Dynamics Developing 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 municipality The management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
  • Tacit Knowledge of CEO The 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 Staff Providing 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 Recruitment Providing 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 costing The 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 costing The 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 Subsidies Implementation 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 performance The relationship between Machiavellianism and auditor’s job performance [Volume 10, Issue 37, 2021, Pages 43-58]
  • Tax Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
  • Tax The Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
  • Tax Designing 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 Aggressiveness The effect of tax aggressiveness and board of director composition on audit fees [Volume 5, Issue 20, 2016, Pages 13-26]
  • Tax Aggressiveness The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
  • Tax Avoidance The effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
  • Tax Avoidance The Investigation of Relationship Between Smoothing Taxable Income with Tax Avoidance and its Information Content [Volume 3, تابستان 1393, 2014, Pages 35-46]
  • Tax Avoidance Investigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2020, Pages 285-296]
  • Tax Avoidance The Right of Auditor's Choice and Tax Avoidance Based on Glaser's Choice Theory [Volume 10, Issue 38, 2021, Pages 1-16]
  • Tax Avoidance Design 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 Avoidance Providing a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
  • Tax Avoidance the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
  • Tax Avoidance Presenting 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 Avoidance The Impact of Business Strategy on Tax Avoidance with Emphasis on the Effect of Political Connections [Volume 15, Issue 58, 2026, Pages 179-196]
  • Tax Avoidance The effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
  • Tax Capacity Comparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
  • Tax coincidance The effect of mismatching costs with revenues on tax coincidence during firms life cycle. [Volume 12, Issue 46, 2023, Pages 441-458]
  • Tax coincidence Evaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
  • Tax Compliance Selection for value added tax audit [Volume 8, Issue 32, 2019, Pages 99-110]
  • Tax Compliance Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • Tax Compliance The 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 Compliance Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
  • Tax compliance management Identifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
  • Tax Consequences The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Tax efficiency Investigating 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 effort Comparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
  • Tax expresses The effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
  • Tax gap Identifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
  • Tax gap The 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 gap Explaining 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 Income The effect of Accounting Conservative and Tax Income on Tax Avoidance [Volume 3, تابستان 1393, 2014, Pages 13-34]
  • Tax intelligence, tax evasion, intelligent detection, economic development, tax policy Smartening the tax system and its effect on increasing tax revenues and economic development [Volume 16, Issue 64, 2027, Pages 443-459]
  • Tax officials and Auditors Designing a bias model for tax officials and auditors with grounded theory-based approach [Volume 10, Issue 39, 2021, Pages 303-317]
  • Taxonomy Analysis A 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 behavior Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
  • Tax reception speed The effect of the direct taxes ACT 272 Article on firm’s tax performance [Volume 2, زمستان 1392, 2013, Pages 25-36]
  • Tax Reforms Investigating 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 sovereignty Factors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
  • Tax system Improving and upgrading the tax audit selection model based on taxpayers' risk in the tax system. [Volume 10, Issue 38, 2021, Pages 205-222]
  • TDABC Explaining 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-ANFIS Explaining 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]
  • TDIABC Application 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-ANFIS Application 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 Method The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Technical Analysis Application 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 Factors A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • Technical- Managerial View The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • Technology Management Technology and Accounting [Volume 3, تابستان 1393, 2014, Pages 151-164]
  • Tehran Stock Exchange Internal Auditors’ Involvement in Enterprise Risk Management (REM) [Volume 2, پاییز 1392, 2013, Pages 29-48]
  • Tehran Stock Exchange Investigating Value Creating of Human Capital Reporting (HCR) [Volume 3, پاییز 1393, 2014, Pages 85-104]
  • Tehran Stock Exchange Investigating 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 Exchange The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Tehran Stock Exchange Explaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
  • Tehran Stock Exchange Analyzing 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 Exchange Presenting 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 Exchange The 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 Sciences Designing 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 personality The Effect of Self-efficacy، Locus of Control, and Dark Personality Traits an Opportunistic Earnings Management [Volume 12, Issue 45, 2023, Pages 287-300]
  • Text Analysis Explaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
  • Text mining Investigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
  • Text mining The 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 equity Effect 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 equity Effect 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 Developments Explaining 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 investors Provide 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 Governance A 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 reporting Explaining 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 Analysis Developing an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
  • Theme Analysis Investigating 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 Analysis Identifying 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 Analysis A 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 Approach Analysis 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 Psychology Explaining 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 Fairness The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • Theory of Organizational Legitimacy The 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 behavior Explaining 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 Economy The 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 working Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • The volume of stock exchanges Investigate 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 style The 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 Styles Thinking Style's and objectivity of the Auditor [Volume 9, Issue 35, 2020, Pages 69-82]
  • Throughput Model The 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 budget A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • Time Budget Pressure Attitude 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 Pressure بررسی 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 Pressure Analysis 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 ABC Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
  • Time-Driven ABC Performance Based Costing in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
  • Time-Driven ABC2 Simplifying of time-driven activity based costing [Volume 3, تابستان 1393, 2014, Pages 165-218]
  • Time-Driven Activity-Based Costing Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
  • Timelines Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Timeliness of Information Earnings Management and Timeliness of the Accounting Information [Volume 4, بهار 1394, 2015, Pages 1-8]
  • Timing and Matching Properties Investigating the Explanatory Power of Accrual Models Using Timing and Matching Properties of Cash Flows [Volume 10, Issue 40, 2021, Pages 201-215]
  • Tobin’s Q The 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 index Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Total Accruals The 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 Risk The 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 Fair Evaluation of effective factors on financial performance of trade fairs in Iran [Volume 9, Issue 35, 2020, Pages 159-168]
  • Trade off Developing of a mathematical optimization model with profit, time and risk trade-off in project scheduling [Volume 9, Issue 34, 2020, Pages 345-362]
  • Traditional Audit Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
  • Traditional Costing Application of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
  • Traditional System Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
  • Training program A 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 economics Theoretical 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]
  • Transparency Developing pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
  • Transparency The 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]
  • Trends A 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 Rate Investigating the Impact of Triangle Confirmation on the Survival Rate of Triangle Members in Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 499-514]
  • Triangulation Validation 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]
  • Trust The effect of implementing internal controls instruction on the level of financial statements users` trust [Volume 5, Issue 18, 2016, Pages 63-81]
  • Trust Evaluating 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 Model Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Type of Auditor Earnings Management and Timeliness of the Accounting Information [Volume 4, بهار 1394, 2015, Pages 1-8]
  • Type of Auditor Type 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’ personality The Study Of The Effects of Auditors’ personality types On The Report Content [Volume 2, تابستان 1392, 2013, Pages 89-100]
  • Typology Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
U
  • Uncertainty A 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]
  • Uncertainty The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran) [Volume 7, Issue 25, 2018, Pages 57-66]
  • Uncertainty Providing 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]
  • Uncertainty development of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
  • Uncertainty Disclosure 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 investors Investigating the factors affecting the uncertainty of stock investors based on the uncertainty of macroeconomic factors [Volume 16, Issue 63, 2027, Pages 85-100]
  • Unconditional conservatism The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
  • University of Tehran The 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 services The role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
  • Unqualified audit report The relationship between earnings manipulation and unqualified audit report [Volume 6, Issue 23, 2017, Pages 145-154]
  • Unusual gains Evaluation 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 Theory Manager'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 Stickiness Auditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
  • Usefulness Financial Reports Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
V
  • Validation Accreditation 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 Values The Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
  • Valuation Designing 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]
  • Valuation Development a model for valuing intangible assets in knowledge-based companies [Volume 12, Issue 48, 2023, Pages 249-270]
  • Valuation Identification, measurement and financial reporting of cultural heritage assets using the foundation's data method [Volume 14, Issue 56, 2025, Pages 1-10]
  • Value The relationship between income diversity and value and sustainability (case study: insurance companies) [Volume 16, Issue 64, 2027, Pages 155-167]
  • Value added tax Developing the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
  • Value added tax Investigating the tax relief export and Effects of Implementation of Value Added Tax on Manufacturing [Volume 9, Issue 36, 2020, Pages 271-284]
  • Value added tax Investigating 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 quality Developing the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
  • Value at risk Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • Value-based management Explaining the relationship between value-based management company`s rank and financial performance [Volume 5, Issue 18, 2016, Pages 105-117]
  • Value-based management Investigating 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 Creation of Companies from the Perspective of Company Shareholders Assessing 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]
  • Value engineering Interpretive 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 occupation Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Value Relevance The 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 Relevance Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Value Relevance Examining 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 Information The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
  • Value Relevance of Accounting Information A 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 relevance of accounting information – Iranian accounting standards – emerging market The value relevance of accounting standards: The case of Tehran security exchange [Volume 3, بهار 1393, 2014, Pages 135-146]
  • Value Shares Investigating 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 Costs Application of ABC and TOC models in product pricing (Case study: Hamvatan dairy products company) [Volume 8, Issue 29, 2019, Pages 119-134]
  • Variable Costs The 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 Model The role of accounting information in forecasting Gross domestic product [Volume 13, Issue 49, 2024, Pages 233-250]
  • Vector auto regression The relationship among trading volume, financial leverage and information asymmetry with stock market development [Volume 12, Issue 48, 2023, Pages 177-190]
  • Verbal negotiation Explaining 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 Responsibility Explaining The Relationship Between Vigeo's Social Responsibility Rating with The Financial Performance and Firm Value [Volume 9, Issue 34, 2020, Pages 145-156]
  • Visibility Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
  • Visual Financial Statements The 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 Characteristics The 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 Information The 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]
  • Volume The effect of time asymmetry of profit announcements on the uncertainty of stock investors [Volume 15, Issue 57, 2026, Pages 195-209]
  • Voluntary Disclosure The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Voluntary Disclosure Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Voluntary Disclosure Developing pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
  • Voluntary Disclosure Developing an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
  • Voluntary Disclosure Voluntary 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 Disclosure The role of regulatory mechanisms in voluntary disclosure of non-financial information [Volume 10, Issue 40, 2021, Pages 59-70]
  • Voluntary Disclosure Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information [Volume 11, Issue 41, 2022, Pages 177-199]
  • Voluntary Disclosure The 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 Information The relationship between companies' social sustainability performance and the quality of voluntary disclosure [Volume 13, Issue 49, 2024, Pages 1-16]
  • Voluntary Turnover Type of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
  • Vulnerability Assessment Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
W
  • Wald Test Analysis 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 reporting 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]
  • Weight Average Cost of Capital Economic Consequences of Accounting Information Quality with emphasize on Earnings Response Coefficient [Volume 3, پاییز 1393, 2014, Pages 1-16]
  • Whistleblowing The Design of Audit Whistleblowing model based on Grounded Theory Approach [Volume 11, Issue 41, 2022, Pages 325-340]
  • Whistleblowing Investigating the Effect of social Justice Dimensions on the Quality of Whistleblowing [Volume 15, Issue 58, 2026, Pages 37-55]
  • Whistle-Blowing Psychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory [Volume 9, Issue 34, 2020, Pages 47-58]
  • Whistle-Blowing The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing [Volume 10, Issue 39, 2021, Pages 79-88]
  • Whistle-Blowing The 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 Violations Test of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
  • Whistling Investigating 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 dressing Investigating 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 engagement Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
  • Work Pressure Investigating 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 Production Agile 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
  • XBRL XBRL acceptance and implementation model in IRAN [Volume 8, Issue 32, 2019, Pages 51-66]
Z
  • Zero-return measure Validation 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 Model Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
  • Z Wong test Disclosure 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]