Keyword Index
A
  • Accountability The Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions [Volume 9, Issue 34, 2020, Pages 127-143]
  • 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 Data Investigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
  • Accounting Education Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • Accounting Growth Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • 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 Paradigms Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • Accounting profession: Iran Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • Accounting Research Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • Accrual quality Investigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
  • Accrual sustainability Investigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
  • 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]
  • 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]
  • ANP Network Analysis Process Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • 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]
  • 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]
  • 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]
  • Audit Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
  • 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 Performance Investigating the Factors Affecting the Performance of Audit Committees Using the Meta-Synthesis Method [Volume 9, Issue 34, 2020, Pages 107-126]
  • Auditing Identification and prioritization of fraud methods in financial statements from the perspective of auditors [Volume 9, Issue 33, 2020, Pages 1-8]
  • Auditing and Corporate governance Meta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
  • 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]
  • 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]
  • 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]
  • 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 size Providing Measurement Models and Lifecycle and Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
B
  • 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]
  • 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]
  • 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]
  • 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 Report Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • 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 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]
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]
  • 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]
  • 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]
  • Cash flows Timing of Cash Flows and Economic Events: A Model for Classifying Accruals [Volume 9, Issue 33, 2020, Pages 268-284]
  • 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]
  • Changes in capital structure Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • 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]
  • 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]
  • 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]
  • 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]
  • Content analysis Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • 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 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 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(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. 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]
  • 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]
  • Credit Auditing The Evaluating Auditing Risk by Data Mining Approach (Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
  • Credit System The Evaluating Auditing Risk by Data Mining Approach (Case Study: Bank Loans) [Volume 9, Issue 34, 2020, Pages 157-167]
  • CSR The moderating role of manager's narcissism on the relationship between environmental uncertainty and CSR [Volume 9, Issue 35, 2020, Pages 263-272]
  • 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 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]
D
  • 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]
  • 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]
  • 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]
E
  • 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 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]
  • 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 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 situation Relationship between Financial Limitation and Audit Quality in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 363-373]
  • Economic Uncertainty Investigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2020, Pages 285-296]
  • 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]
  • 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]
  • 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]
  • Employment Index Investigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
  • 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 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]
  • Ethical ethical orientation and objectivity auditor [Volume 9, Issue 36, 2020, Pages 113-122]
  • Evolution of accounting Modeling the Factors Affecting Evolution of Accounting in Iran [Volume 9, Issue 36, 2020, Pages 323-358]
  • 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]
  • 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]
F
  • Fairclough Approach Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • 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]
  • 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 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 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 Reporting Investigating the Effectiveness of Managers' Optimism on Socioeconomic Components and Sustainable Performance Reporting (social responsibility) [Volume 9, Issue 35, 2020, Pages 21-34]
  • Financing Pattern Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • 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 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]
  • 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 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 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 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]
  • 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]
  • 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 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]
G
  • 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]
  • Grounded Theory Developing the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
H
  • 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]
  • Human Resource Auditing Types, levels and stages of human resource auditing: applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
I
  • Idealism ethical orientation and objectivity auditor [Volume 9, Issue 36, 2020, Pages 113-122]
  • 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]
  • Inflation Investigating the tax relief export and Effects of Implementation of Value Added Tax on Manufacturing [Volume 9, Issue 36, 2020, Pages 271-284]
  • Innovative organizational management Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • 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]
  • 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]
  • 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 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 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 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 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
J
  • 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]
K
  • 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]
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]
  • Life Cycle Providing Measurement Models and Lifecycle and Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
M
  • 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 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 agency Behavior The Impact of Managers Bold Behaviors on the Probability of Financial Reporting Fraud [Volume 9, Issue 36, 2020, Pages 97-112]
  • Managerial Risk Taking Incentives Managerial Risk Taking Incentives, Corporate Social Responsibility and Firm Risk [Volume 9, Issue 34, 2020, Pages 229-251]
  • 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]
  • Meta-synthesis Types, levels and stages of human resource auditing: applying meta-synthesis method [Volume 9, Issue 35, 2020, Pages 135-157]
  • 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]
  • 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]
N
  • 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]
  • 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 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]
O
  • 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]
  • Optimistic Management Behavior The Impact of Managers Bold Behaviors on the Probability of Financial Reporting Fraud [Volume 9, Issue 36, 2020, Pages 97-112]
  • 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 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]
P
  • 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]
  • Personal norms Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • PLS Earning Management Behavioral Pattern Based on Implicit Knowledge and Experience of Managers [Volume 9, Issue 36, 2020, Pages 87-95]
  • 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]
  • Postmodernist Modeling the Impact of Ethical Values on Empowering Postmodern Customers in the Banking Industry [Volume 9, Issue 33, 2020, Pages 285-295]
  • Principle-based accounting standards Impact of rules-based accounting standards and principles based on earnings management [Volume 9, Issue 33, 2020, Pages 179-192]
  • Priotitizing Evaluating the Capability of Explaining Management Accounting Indicators in the Bank Health Assessment Syste [Volume 9, Issue 35, 2020, Pages 299-319]
  • 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]
  • 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 judgment Thinking Style's and objectivity of the Auditor [Volume 9, Issue 35, 2020, Pages 69-82]
  • Professional Skepticism Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
  • 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]
  • 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]
  • 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]
  • Public Sector Professional socialization and professional skepticism in auditing: The theory of social identity [Volume 9, Issue 36, 2020, Pages 1-18]
  • 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]
Q
  • Qualitative approach Developing the model of tax audit quality in Iran's value-added tax system [Volume 9, Issue 34, 2020, Pages 277-298]
  • Quality Assessment Developing an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
R
  • 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]
  • Relativism ethical orientation and objectivity auditor [Volume 9, Issue 36, 2020, Pages 113-122]
  • Reporting Transparency Transparency of Financial Reporting, Audit Report and Changes in Corporate Capital Structure [Volume 9, Issue 35, 2020, Pages 321-338]
  • Research of Accounting Meta-analytical techniques in accounting and auditing research [Volume 9, Issue 34, 2020, Pages 299-311]
  • 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]
  • 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 Reporting Critical Discourse Analysis of Risk Reporting by Bank's Board using a Linguistic Approach [Volume 9, Issue 33, 2020, Pages 61-73]
  • Risk Tax Audit Identification of Effective Indicators on Tax Audit Risk by Mixed Explanatory Method [Volume 9, Issue 33, 2020, Pages 120-140]
  • 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
  • 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]
  • 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]
  • Social Accounting Accounting Sociology, viewpoints and Challenges: From the perspective of the dominant paradigms [Volume 9, Issue 33, 2020, Pages 9-24]
  • 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 norm Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • 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]
  • 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]
  • Sticky dividend Providing Measurement Models and Lifecycle and Audit Quality Effects on it [Volume 9, Issue 34, 2020, Pages 169-184]
  • 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 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 Returns Investigating the Role of Accounting and Stock Market Data on changes in Employment index [Volume 9, Issue 35, 2020, Pages 239-248]
  • Strategic Strategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP [Volume 9, Issue 34, 2020, Pages 325-343]
  • 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]
  • Sustainable development Assessment of Management Accounting Model for Sustainable Development [Volume 9, Issue 33, 2020, Pages 239-259]
  • 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]
  • 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]
T
  • 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]
  • Tax Avoidance Investigating the Impact of Economic Uncertainty on the Tax Avoidance [Volume 9, Issue 36, 2020, Pages 285-296]
  • Tax Compliance Investigating the Impact of Dimensions of Social and Personal Norms on Tax compliance [Volume 9, Issue 33, 2020, Pages 40-60]
  • Text mining Investigating the quality and sustainability of accruals: text mining approach [Volume 9, Issue 35, 2020, Pages 169-185]
  • Theme Analysis Developing an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
  • Thinking Styles Thinking Style's and objectivity of the Auditor [Volume 9, Issue 35, 2020, Pages 69-82]
  • 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]
V
  • 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 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 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]
  • 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]
  • 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]
  • Voluntary Disclosure Developing an Voluntary Disclosure Quality Assessment Model [Volume 9, Issue 35, 2020, Pages 187-206]
W
  • 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]
  • 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]
  • 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]