Keyword Index
A
  • 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]
  • 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 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]
  • Activity-based costing Performance Based Costing in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
  • Announcement Informativeness The Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
  • Artificial Intelligence Predicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
  • 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]
  • Audit Experimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
  • 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 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 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]
  • Audit Judgment Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • 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 Market Focus Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • 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'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]
  • 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 objectivity The Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
  • Auditor's professional judgment Impact of Political ideology and professional commitment on professional judgment of auditors [Volume 10, Issue 39, 2021, Pages 57-67]
  • Audit Profession The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
  • 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 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 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 Unit The role of the audit unit in money laundering risk [Volume 10, Issue 40, 2021, Pages 167-177]
B
  • 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]
  • 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 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]
  • 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]
  • 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]
  • Business Strategies The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • Butterfly effect using Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
C
  • Capital Policy Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • 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 Holding Level Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • 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]
  • CEO Power The Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
  • 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]
  • Challenges The Internal Audit Challenges In Holding Co.’s and solutions In context of Institutional Theory [Volume 10, Issue 38, 2021, Pages 439-458]
  • 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]
  • Code of professional conduct and Individual Characteristics Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • Company Characteristics Provide a comprehensive profit management model based on critical thinking using fuzzy ANP method [Volume 10, Issue 40, 2021, Pages 121-134]
  • Competition To Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
  • Concept Oriented Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • 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 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]
  • 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]
  • Conventional Bank Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • 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 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 Structure Presentation internal control weakness template, Based on control criteria of accounting quality indicators [Volume 10, Issue 38, 2021, Pages 255-267]
  • 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]
  • Costing Life Cycle Costing: A New Approach [Volume 10, Issue 40, 2021, Pages 1-12]
  • CRISP Approach Predicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
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]
  • Decision making Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • 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]
  • Dividend policy Explaining the impact of corporate governance mechanisms on dividend policy in Tehran Stock Exchange [Volume 10, Issue 37, 2021, Pages 69-82]
E
  • 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]
  • E-Commerce To Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
  • 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 Transparency Provide a model for identifying factors affecting audit quality Using Delphi method and fuzzy logic [Volume 10, Issue 38, 2021, Pages 269-284]
  • Efficiency Ideological representation of financial reporting in mutual funds by critical discourse analysis [Volume 10, Issue 40, 2021, Pages 371-378]
  • 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]
  • Employee Welfare Level Test of Stakeholders Theory in Working capital Policy [Volume 10, Issue 39, 2021, Pages 89-98]
  • 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 Indicators development of a mathmatical model for evaluating customers of multi-product green supply chain [Volume 10, Issue 39, 2021, Pages 219-236]
  • 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]
  • Exploratory Factor Analysis providing a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
F
  • 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 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 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 Complexity The effect of reducing the complexity of financial reporting and earnings management with social responsibility [Volume 10, Issue 38, 2021, Pages 183-203]
  • Firm Size providing a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
  • 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]
  • 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 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]
G
  • 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]
  • Grand Theory Identifying Factors Influencing Auditors' Psychological Characteristics in Audit Judgment [Volume 10, Issue 37, 2021, Pages 143-158]
  • 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 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]
  • 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 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]
H
  • Halo effect Determining halo effect in auditing and its judgmental implications [Volume 10, Issue 40, 2021, Pages 323-334]
  • 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]
  • 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]
I
  • Independent audit A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • 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 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]
  • Information Oriented Factors Affecting the Auditor Market Focus on the Auditor's Decision Style [Volume 10, Issue 40, 2021, Pages 179-199]
  • Institutional Pressures The Joint Effects of Social Identity and Institutional Pressures on Audit Quality [Volume 10, Issue 38, 2021, Pages 361-379]
  • 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]
  • 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]
  • 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 Controls The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • Internal Control Weakness Presentation internal control weakness template, Based on control criteria of accounting quality indicators [Volume 10, Issue 38, 2021, Pages 255-267]
  • Internet financial reporting Provide a tool to measure Internet Financial Reporting Quality [Volume 10, Issue 39, 2021, Pages 137-148]
  • 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]
  • 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]
  • Investment Efficiency The effect of accounting information quality on investment performance with auditor quality adjusting variable [Volume 10, Issue 37, 2021, Pages 303-314]
  • 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]
  • 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 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]
  • Islamic Bank Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
K
  • 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 Self-fulfilling Prophecy The effect of Self-fulfilling Prophecy on Developing Auditors' Ethical Values [Volume 10, Issue 38, 2021, Pages 115-127]
  • 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: 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 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]
L
  • 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]
  • 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]
  • Lyapunov view using Lyapunov power calculation in the cost behavior [Volume 10, Issue 39, 2021, Pages 21-28]
M
  • Machiavellianism The relationship between Machiavellianism and auditor’s job performance [Volume 10, Issue 37, 2021, Pages 43-58]
  • Machine learning The application of machine learning model for detection of falsification of accounting [Volume 10, Issue 37, 2021, Pages 271-283]
  • 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 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 A Contingency Model of performance evaluation: emphasizing on the role of modern management accounting tools [Volume 10, Issue 37, 2021, Pages 113-127]
  • 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]
  • Money Laundering Risk The role of the audit unit in money laundering risk [Volume 10, Issue 40, 2021, Pages 167-177]
  • 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 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]
  • 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]
  • Mutual Funds Ideological representation of financial reporting in mutual funds by critical discourse analysis [Volume 10, Issue 40, 2021, Pages 371-378]
N
  • 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]
  • 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]
O
  • Operational Diversification The interactive effect of information environment fluctuations based on audit quality and operational diversification [Volume 10, Issue 39, 2021, Pages 319-335]
  • 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 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 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 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]
P
  • Paradigm Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • 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 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 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 Indicators The role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
  • 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 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 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]
  • Planning and controlling A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • Positiveness The Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
  • Principal Components Analysis providing a new concept of firm size varible in accounting models [Volume 10, Issue 37, 2021, Pages 229-243]
  • 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]
  • Professional Commitment Impact of Political ideology and professional commitment on professional judgment of auditors [Volume 10, Issue 39, 2021, Pages 57-67]
  • Professional Identity The Relationship between Professional Identity and Auditor's Objectivity: Social Identity Theory Test [Volume 10, Issue 38, 2021, Pages 87-96]
  • Professional judgment The Effect of Positiveness on the Professional Judgment of Auditors [Volume 10, Issue 40, 2021, Pages 151-165]
  • 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]
Q
  • 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 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]
  • Quarterly Earnings The Effect of CEO Power on Quarterly Earnings Announcement Informativeness [Volume 10, Issue 39, 2021, Pages 157-169]
R
  • 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]
  • 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]
  • 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]
  • Risk A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
S
  • Sensitivity analysis Provide a tool to measure Internet Financial Reporting Quality [Volume 10, Issue 39, 2021, Pages 137-148]
  • Shannon Entropy Predicting financial statement fraud using The CRISP approach [Volume 10, Issue 40, 2021, Pages 135-150]
  • Shiraz University Performance Based Costing in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
  • 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]
  • 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 Networking To Investigate the Factors Creating Competitive Advantage in RefahKargaran Bank [Volume 10, Issue 39, 2021, Pages 69-77]
  • 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 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 Theory Evaluation of Corporate Governance Dimensions in Banks Through Social Theory Paradigms [Volume 10, Issue 38, 2021, Pages 129-143]
  • Speed Experimental test of the impact of information perception speed and on audit quality [Volume 10, Issue 39, 2021, Pages 149-156]
  • 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]
  • 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 Management Accounting The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • 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]
  • Supply chain Life Cycle Costing: A New Approach [Volume 10, Issue 40, 2021, Pages 1-12]
  • Sustainability Corporate Sustainability Reporting in the Petrochemical Industry: A Case Study of Morvarid Petrochemical Company [Volume 10, Issue 39, 2021, Pages 115-135]
  • 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 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]
  • 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
  • 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 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 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 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 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]
  • 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 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]
  • Technical- Managerial View The Status of Strategic Management Accounting in Iran: A Technical-Managerial view [Volume 10, Issue 40, 2021, Pages 71-87]
  • 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]
  • 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 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]
  • 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]
  • 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]
  • Time budget A risk-based budget model for independent audit engagement [Volume 10, Issue 37, 2021, Pages 173-202]
  • Time-Driven ABC Performance Based Costing in Higher Education (Case Study: Shiraz University) [Volume 10, Issue 38, 2021, Pages 17-44]
  • 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]
U
  • 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]
  • University services The role of performance indicators in calculating the cost of academic services [Volume 10, Issue 39, 2021, Pages 237-247]
V
  • 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 Relevance Examining the effect of conservatism on value relevance of extreme and non-extreme earnings [Volume 10, Issue 39, 2021, Pages 99-113]
  • 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]
  • 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]
W
  • 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]
  • 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]