Keyword Index
A
  • 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]
  • Accounitng Theory Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • 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]
  • Accounting department Developing process ability and information system maturity Model In accounting department [Volume 8, Issue 29, 2019, Pages 91-118]
  • Accounting ethics education The Impact of Developing Ethical Behavior on Improving Professional Accountants' Behavior [Volume 8, Issue 29, 2019, Pages 187-202]
  • Accounting Profit Evaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
  • Accounting System Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Accredited Services Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • 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]
  • 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]
  • 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]
  • 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]
  • Algorithm C5.0 Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • Asymmetric Cost Behavior Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • Audit Change The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • 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 Fee Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • 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 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 interruption Audit quality audit and corporate governance mechanisms [Volume 8, Issue 31, 2019, Pages 261-272]
  • 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 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 Selection Board reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange) [Volume 8, Issue 29, 2019, Pages 175-186]
  • Auditor's Independence Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
  • Auditors' perception A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • 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 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 Report Identification and Disclosure of Key Audit Matters in the Audit Report: Outlook of Iranian [Volume 8, Issue 29, 2019, Pages 229-242]
  • Audit Seasonality Audit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
B
  • Bankruptcy Prediction Bankruptcy prediction and Corporate Governance: Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
  • 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]
  • 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]
C
  • 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]
  • Capitalism Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • 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]
  • Conservatism Evaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
  • 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]
  • 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]
  • 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 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]
  • Cost Inertia Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • 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 Stickness Cost Stickiness and Cost Inertia: Two Cost Driver Model of Cost Asymmetric Behavior [Volume 8, Issue 29, 2019, Pages 135-148]
  • 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]
  • 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]
  • 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]
D
  • 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]
  • Decision Tree Algorithm Application of decision tree algorithms in predicting audit quality [Volume 8, Issue 32, 2019, Pages 209-224]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Disclosure Quality Audit Seasonality, Information Disclosure Quality and Audit Quality [Volume 8, Issue 29, 2019, Pages 57-70]
  • Divergence of Profit Evaluate the divergence of Accounting profit in Iran [Volume 8, Issue 31, 2019, Pages 105-116]
  • Double-entry Bookkeeping Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Duplicate Content Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
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]
  • Earnings Autocorrelation Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • 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 Volatility Earning Autocorrelation, earning Volatility, and Audit Fees [Volume 8, Issue 32, 2019, Pages 111-126]
  • Economic Consequences The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Economic Uncertainty The Effect of Economic Uncertainty on Accrual Based Earnings Management and Real Earnings Management [Volume 8, Issue 30, 2019, Pages 95-116]
  • 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]
  • 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]
  • Ethical Audit Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • 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]
  • 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]
F
  • Financial Crisis IQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
  • 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 Ratios Bankruptcy prediction and Corporate Governance: Financial Ratio Approach [Volume 8, Issue 30, 2019, Pages 201-220]
  • 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 Supply Chain Presentation the audit quality model is based on The Financial Reporting Supply Chain [Volume 8, Issue 31, 2019, Pages 45-68]
  • 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-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]
  • 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]
  • 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 Possibility IQs of Companies is a tool for financial recovery or fraudulent reporting [Volume 8, Issue 31, 2019, Pages 117-132]
G
  • 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]
  • 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]
  • 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]
  • Guanxi Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
H
  • 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]
  • History Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
I
  • 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]
  • 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 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]
  • Instrumental theories Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • Integrated and complementary theories Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • 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]
  • Internal Auditors Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • 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 (IFRS) A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • 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]
  • 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]
  • 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]
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]
L
  • Lean accounting Identifying Factor Influence on Value Stream Costing With Using Technology Acceptance Model (TAM) [Volume 8, Issue 30, 2019, Pages 117-128]
  • Link Analysis Content and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
  • Love of Money Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
M
  • Machiavellianism Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client [Volume 8, Issue 29, 2019, Pages 161-174]
  • 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]
  • 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]
  • Moddernism Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • Modified Audit Opinion The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • Moral Values Content and Link Analysis Moral Values on audit profession neutrality [Volume 8, Issue 31, 2019, Pages 133-154]
  • 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]
N
  • Natural Language Processing Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
O
  • 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]
P
  • 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]
  • 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 theories Corporates Social Responsibility Theories [Volume 8, Issue 31, 2019, Pages 1-14]
  • 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 Modernism Modernism, Post modernism and Financial Accounting Theory [Volume 8, Issue 32, 2019, Pages 1-16]
  • 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]
  • 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]
  • Professional Identity Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN [Volume 8, Issue 29, 2019, Pages 15-42]
  • Professional judgment Professional judgment in audit and its measurement: concepts, theories and theoretical perspective [Volume 8, Issue 31, 2019, Pages 155-168]
Q
  • 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 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]
R
  • 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 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Risk-based auditing The efficiency effect of audit firms on implementation of effective risk-based auditing [Volume 8, Issue 31, 2019, Pages 93-104]
  • 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]
S
  • Semantic Analysis Survey of Factors Affecting Prevention of Duplicate Content Production: Ethical Audit approach [Volume 8, Issue 32, 2019, Pages 17-30]
  • Seyagh Littleton’s points of view about Double Entry accounting: True or False [Volume 8, Issue 30, 2019, Pages 221-236]
  • Situational A Survey of Auditors' Perceptions of Implementation International Financial Reporting Standards (IFRS( [Volume 8, Issue 32, 2019, Pages 161-180]
  • 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 Connections Guanxi & Auditor's Independence: social connections Theory Test [Volume 8, Issue 30, 2019, Pages 27-40]
  • 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]
  • 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 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]
  • 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 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]
  • 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 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]
  • 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-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]
  • Supply chain Supply Chain Costing Model in the Drinking Industry [Volume 8, Issue 32, 2019, Pages 83-98]
T
  • 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]
  • Tax Compliance Selection for value added tax audit [Volume 8, Issue 32, 2019, Pages 99-110]
  • Tax Consequences The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change [Volume 8, Issue 32, 2019, Pages 67-82]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
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]
  • 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]
  • 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]
  • 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]
X
  • XBRL XBRL acceptance and implementation model in IRAN [Volume 8, Issue 32, 2019, Pages 51-66]