Journal of Management Accounting and Auditing Knowledge

Keyword Index

A

ABC Application of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS) In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
Ability to compare financial statements The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
Abnormal Operating Cash Flows The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Abnormal Optional Costs The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Abnormal Production Costs The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Accounting and Auditing Providing a Model for Identifying and Recruitment of Talents in Accounting and Auditing in Iran with a Talent Management Approach [Volume 11, Issue 44, 2022, Pages 75-94]
Accounting and Auditing A Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
Accounting fraud The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
Accounting information ambiguity Empirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity High rates [Volume 11, Issue 41, 2022, Pages 357-372]
Accounting Standards Management The impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation [Volume 11, Issue 42, 2022, Pages 107-120]
Accrual Account Based Management (AEM) Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM) [Volume 11, Issue 43, 2022, Pages 97-111]
Accrual items Investigating the effects of audit committee characteristics' on the quality of financial statements in tehran stock exchange [Volume 11, Issue 43, 2022, Pages 323-335]
Adhesion Cost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
Advertising Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
Agency theory The Financial Reporting Quality, Managing the Tone of Annual Reports and Abnormal Audit Fee [Volume 11, Issue 44, 2022, Pages 159-175]
AHP model Identifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
Artificial Neural Network Formulation of Financial Statement Fraud Detection Model Using Artificial Neural Network and Support Vector Machine Approaches in Companies Listed in Tehran Bahador Stock Exchange [Volume 11, Issue 41, 2022, Pages 285-314]
Asset Pricing Presenting a sustainability model for asset value based on political and economic stability [Volume 11, Issue 42, 2022, Pages 303-314]
Audit Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
Audit Committee A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
Audit Committee The role of audit committee on the relationships between management myopia and ability and audit report [Volume 11, Issue 44, 2022, Pages 15-25]
Audit Committee Performance Provide an integrated model of the challenges and barriers to the effectiveness of audit committees using the Grand Theory approach [Volume 11, Issue 41, 2022, Pages 95-110]
Audit Committee Performance Evaluation A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
Auditing Identifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]
Auditing Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
Auditing Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
Auditing Firms Investigation the dimensions of optimal supervision over auditors in the Iranian capital market [Volume 11, Issue 41, 2022, Pages 201-216]
Auditing Firms The pattern of impact of organizational culture on the Role of Auditors in the Fight Corruption [Volume 11, Issue 42, 2022, Pages 331-355]
Auditing Future Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
Auditing standards The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
Audit institutions Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Auditor Decision Making Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
Audit organization Test of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
Auditor Quality The Impact of Moderating Role of the Independent Auditor's Characteristics on the relationship between Internal Control Weakness and the Accruals' Quality of the Companies Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2022, Pages 81-93]
Auditors' professional ethics behavior Identify the dimensions of auditors' professional ethics behavior with emphasis on ethical climate through a qualitative content analysis approach [Volume 11, Issue 43, 2022, Pages 365-378]
Auditors' Professional Judgment Indicators Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
Auditor Style The effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
Auditor Time Pressure Investigating the effect of auditor time pressure on audit quality and profit quality with emphasis on the moderating role of auditors' work stress [Volume 11, Issue 43, 2022, Pages 67-80]
Audit Profession Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
Audit quality The effects of accounting earnings differences with taxable incomes on audit quality with Emphasis on the Role of earnings quality [Volume 11, Issue 41, 2022, Pages 19-32]
Audit quality The impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation [Volume 11, Issue 42, 2022, Pages 107-120]
Audit quality Investigating the effect of auditor time pressure on audit quality and profit quality with emphasis on the moderating role of auditors' work stress [Volume 11, Issue 43, 2022, Pages 67-80]
Audit quality Designing a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
Audit quality Business Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
Audit quality Identifying and ranking the dimensions and components affecting the quality of auditing based on spirituality and moral atmosphere in the workplace by Delphi and Shannon entropy technique . [Volume 11, Issue 44, 2022, Pages 213-230]
Audit Report The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]
Audit risk Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
Audit risk The audit risk assessment test is influenced by the concepts of corporate social responsibility [Volume 11, Issue 43, 2022, Pages 309-321]

C

Cash flow from investment activity Investigating the Impact of Performance Criteria on Investment Cash Flow with Emphasis on the Role of Stock Liquidity [Volume 11, Issue 44, 2022, Pages 451-464]
Cash Value Added The study of the effect of the intensity of regulatory and voluntary environmental expenses on financial performance of petrochemical companies listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 45-60]
Code of Ethics Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
Collegiate Taxation Analysis of taxation using accounting criteria and management system with Emphasis on the moderating role of conservatism: The NCA-SEM approach [Volume 11, Issue 42, 2022, Pages 267-280]
Combined Audit (MRCB) Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB) [Volume 11, Issue 42, 2022, Pages 135-166]
Company Characteristics The Role of Ownership Structure in the Relevance of the Value of Accounting Information with Emphasis on the Characteristics of the Company [Volume 11, Issue 43, 2022, Pages 37-49]
Company specific features Designing a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
Company Value Creation The impact of management of accounting standards, financial reporting quality and audit quality on corporate value creation [Volume 11, Issue 42, 2022, Pages 107-120]
Competition Theory Business Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
Competitiveness Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information [Volume 11, Issue 41, 2022, Pages 177-199]
Components of Auditors' Professional Judgment Identifying The Dimensions and Components and Predictive Characteristics of Professional Auditors' Judgments [Volume 11, Issue 44, 2022, Pages 1-13]
Comprehensive Tax Avoidance Index Providing a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
Conditional Conservatism Evaluating the role of the firm's life cycle in measuring conservatism based on some conditional conservatism models [Volume 11, Issue 41, 2022, Pages 49-62]
Conservatism Analysis of taxation using accounting criteria and management system with Emphasis on the moderating role of conservatism: The NCA-SEM approach [Volume 11, Issue 42, 2022, Pages 267-280]
Conservative Conservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
Content analysis Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
Corporate Governance Designing a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
Corporate Governance The Effect of Corporate Governance on managers' optimism and Financial Statement Comparability [Volume 11, Issue 43, 2022, Pages 145-161]
Corporate Governance Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
Corporate Governance (CG) Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM) [Volume 11, Issue 43, 2022, Pages 97-111]
Corporate Governance Structure Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
Corporate social responsibility A Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]
Corruption Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Cost Cost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
Costing Application of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS) In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
Cost Management Identify the dimensions of corporate performance appraisal model, influenced by management accounting tools with emphasis on contingency theory [Volume 11, Issue 41, 2022, Pages 111-128]
Cost Management Cost management model saw based on cost behavior [Volume 11, Issue 41, 2022, Pages 271-284]
Cultural Heritage Organization Identifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process [Volume 11, Issue 43, 2022, Pages 13-36]
Culture The pattern of impact of organizational culture on the Role of Auditors in the Fight Corruption [Volume 11, Issue 42, 2022, Pages 331-355]

F

Fair value Conservative political ideology and the choice of fair value-based accounting procedures [Volume 11, Issue 42, 2022, Pages 87-95]
Fair value Decision Making and Judgment Styles in Fair Value Estimation:The effect of the mental framework [Volume 11, Issue 43, 2022, Pages 293-307]
Female Managers (FDBI) Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM) [Volume 11, Issue 43, 2022, Pages 97-111]
Financial Behavior Investigating the Relationship between Personality Characteristics and Financial Well-Being and Financial Behavior of Iranian Association of Certified Public [Volume 11, Issue 44, 2022, Pages 61-74]
Financial Constraint The effect of social responsibility and risk-taking on the performance of companies according to the moderator variable of financial constraint [Volume 11, Issue 41, 2022, Pages 145-158]
Financial Constraints The effect of economic cycles on the interaction between financial constraints and the replacement of the independent auditor in companies listed on the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 197-212]
Financial crises Investigating the validity of free cash flow and its practical application in predicting financial crises based on international accounting standards :Evidence from the Iranian capital market. [Volume 11, Issue 41, 2022, Pages 259-270]
Financial Development Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Financial Information Accreditation Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Financial Performance Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
Financial Pressure Study of the role of management ability, political influence and financial pressure on the quality of financial reporting of listed banks [Volume 11, Issue 44, 2022, Pages 391-410]
Financial Reporting Readability The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
Financial Resources Ranking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
Financial Statements Formulation of Financial Statement Fraud Detection Model Using Artificial Neural Network and Support Vector Machine Approaches in Companies Listed in Tehran Bahador Stock Exchange [Volume 11, Issue 41, 2022, Pages 285-314]
Firms life cycle Evaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
Forensic Accountant Quality Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
Forensic Accounting Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
Forensic Accounting Quality Model Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
Forward-Looking and Historical information Developing a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
Forward-Looking Disclosure Developing a Forward-Looking information (FLI) Disclosure Pattern with a Grounded Theory-Based Approach [Volume 11, Issue 41, 2022, Pages 129-144]
Fraud Risk Assessment Individual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
Fuzzy Delphi Identifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process [Volume 11, Issue 43, 2022, Pages 13-36]
Fuzzy Delphi Identify and prioritize barriers and necessities of using Blockchain technology in auditing with fuzzy Delphi approach [Volume 11, Issue 44, 2022, Pages 261-279]
Fuzzy Ranking Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
Fuzzy screening Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]

I

IABC Application of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS) In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
IAS 39 Identification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
Idealism Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
IFRS 9 Identification the challenges and solutions for implementing the Receivables Expected Credit Loss Model of Banks based on IFRS 9 [Volume 11, Issue 42, 2022, Pages 1-20]
Independent audit Examining the effects of the lack of a theoretical audit framework [Volume 11, Issue 43, 2022, Pages 163-174]
Independent Auditors Identify barriers and provide a model for implementing a risk-based audit system in Iran [Volume 11, Issue 43, 2022, Pages 127-143]
Independent Auditors The Design of Audit Whistleblowing model based on Grounded Theory Approach [Volume 11, Issue 41, 2022, Pages 325-340]
Independent Managers (ID) Testing the Impact of Female and Independent Managers on the Bilateral Relationship between Corporate Social Responsibility and Earnings Management Using Generalized Moments Method (GMM) [Volume 11, Issue 43, 2022, Pages 97-111]
Individual moods Individual moods, critical thinking and fraud risk assessment in auditing [Volume 11, Issue 41, 2022, Pages 315-323]
Industry Features Designing a business risk forecasting model using machine learning techniques [Volume 11, Issue 42, 2022, Pages 121-134]
Industry Position and Stakeholder Pressure Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
Information Environment Transparency The relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
Information Management impact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
Instrumental tax provide A model to reduce the gap between expressive taxable income and diagnostic taxable income [Volume 11, Issue 44, 2022, Pages 411-430]
Integrated Reporting The role of value added statement in integrated reporting in line with stakeholder theory [Volume 11, Issue 42, 2022, Pages 97-106]
Internal components Designing a model for improving audit quality by focusing on internal and external components in Iran [Volume 11, Issue 43, 2022, Pages 81-95]
Internal Control Impact of internal control regulations on the quality of accruals [Volume 11, Issue 44, 2022, Pages 231-245]
Internal Control Weakness The Impact of Moderating Role of the Independent Auditor's Characteristics on the relationship between Internal Control Weakness and the Accruals' Quality of the Companies Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2022, Pages 81-93]
Internal Information Shocks The effect of internal information shocks on abnormal accumulated returns [Volume 11, Issue 43, 2022, Pages 355-364]
Interpretive Structural Modeling (ISM) Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM) [Volume 11, Issue 43, 2022, Pages 253-274]
Investor Professional The Impact of New Disclosures in Audit Reports on Investor Decisions [Volume 11, Issue 42, 2022, Pages 167-195]

K

Keywords: Audit Committee Provide an integrated model of the challenges and barriers to the effectiveness of audit committees using the Grand Theory approach [Volume 11, Issue 41, 2022, Pages 95-110]
Keywords: Auditors' cognitive bias The effect of auditors' cognitive bias on the intellectual intelligence and style of the auditor [Volume 11, Issue 41, 2022, Pages 341-355]
Keywords: Cash flow Investigating the validity of free cash flow and its practical application in predicting financial crises based on international accounting standards :Evidence from the Iranian capital market. [Volume 11, Issue 41, 2022, Pages 259-270]
Key words: Convergence Integrated Reporting Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
Keywords: corporate governance Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Voluntary Disclosure of Information [Volume 11, Issue 41, 2022, Pages 177-199]
Keywords: economic cycles The effect of economic cycles on the interaction between financial constraints and the replacement of the independent auditor in companies listed on the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 197-212]
Keywords: Ethical ideology The Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
Keywords: Internal Audit Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB) [Volume 11, Issue 42, 2022, Pages 135-166]
King model Testing the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors [Volume 11, Issue 42, 2022, Pages 233-249]

M

Machiavelism Ethical, legal and professional issues affecting advertising and customer acquisition in the audit profession [Volume 11, Issue 42, 2022, Pages 369-384]
Machiavellianism The Effect of Machiavellianism and Emotional Intelligence on the Ethical Orientation of Graduate Accounting Students : A Test of Mind Theory [Volume 11, Issue 43, 2022, Pages 1-11]
Machiavellianism Investigating the Relationship between Personality Characteristics and Financial Well-Being and Financial Behavior of Iranian Association of Certified Public [Volume 11, Issue 44, 2022, Pages 61-74]
Management Ability Study of the role of management ability, political influence and financial pressure on the quality of financial reporting of listed banks [Volume 11, Issue 44, 2022, Pages 391-410]
Management Accounting Information system Provide a model of management accounting information system based on business intelligence based on grounded theory [Volume 11, Issue 42, 2022, Pages 357-368]
Management's factors A model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach [Volume 11, Issue 44, 2022, Pages 27-44]
Managers logical decision Empirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity High rates [Volume 11, Issue 41, 2022, Pages 357-372]
Market Value Added The study of the effect of the intensity of regulatory and voluntary environmental expenses on financial performance of petrochemical companies listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 45-60]
Matching expenses with earning Evaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
Materiality level A model for identifying factors that affect the deviation from the Financial Statements standards with auditing approach [Volume 11, Issue 44, 2022, Pages 27-44]
Meta-Synthesis and Shannon entropy Investigating the effective factors of blockchain technology efficiency in the audit profession by meta-synthesis method [Volume 11, Issue 43, 2022, Pages 113-126]
Mixed Approach Identify the dimensions of auditors' professional ethics behavior with emphasis on ethical climate through a qualitative content analysis approach [Volume 11, Issue 43, 2022, Pages 365-378]
Multi-criteria Decision Making Model Providing a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]

P

Payment System Identifying Factors Affecting Financial Managers' Fees: grounded theory approach [Volume 11, Issue 44, 2022, Pages 247-259]
Performance The effect of social responsibility and risk-taking on the performance of companies according to the moderator variable of financial constraint [Volume 11, Issue 41, 2022, Pages 145-158]
Performance impact of information and corporate performance [Volume 11, Issue 42, 2022, Pages 21-39]
Performance Ranking the factors affecting the evaluation of financial and operational performance of programs using the technique of hierarchical analysis process [Volume 11, Issue 43, 2022, Pages 175-188]
Performance evaluation Evaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
Performance evaluation A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
Personality Traits Investigating the Relationship between Personality Characteristics and Financial Well-Being and Financial Behavior of Iranian Association of Certified Public [Volume 11, Issue 44, 2022, Pages 61-74]
Personality types of Managers Structural Equation Modeling Approach to Audit Risk Testing Affected by Personality Types and Corporate Governance Structure [Volume 11, Issue 43, 2022, Pages 275-291]
Polar Matrix Analysis Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
Political Influence Study of the role of management ability, political influence and financial pressure on the quality of financial reporting of listed banks [Volume 11, Issue 44, 2022, Pages 391-410]
Professional Commitment The Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
Professional judgment Identification and Ranking Factors Affecting Professional Judgment and Decision-Making of Auditors [Volume 11, Issue 43, 2022, Pages 189-207]
Professional judgment The Effect of Ethical Ideology on Auditors' Professional Judgment with the Mediating Role of Professional Commitment [Volume 11, Issue 44, 2022, Pages 145-158]
Professional Judgments of Auditor Testing the Effect of the Dimensions of Spiritual Intelligence on the Professional Judgments of Auditors [Volume 11, Issue 42, 2022, Pages 233-249]
Proper tax governance Factors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
Prospective Business Strategy Business Strategy and the Audit Quality of Financial Statement based on Competition Theory (Experimental Evidence: Tehran Stock Exchange) [Volume 11, Issue 44, 2022, Pages 95-113]
Psychodynamic Approach Providing a Micmac Analysis to Understanding the Psychodynamic Approach in Auditors' Qualitative Functions: Polar Matrix Analysis [Volume 11, Issue 42, 2022, Pages 281-302]
Public Expectations Gap Identifying and ranking factors affecting the gap of public expectations [Volume 11, Issue 41, 2022, Pages 159-176]

S

Scenario Building Job stress analysis and simulation in the auditing profession: a dynamic systems modeling approach [Volume 11, Issue 42, 2022, Pages 41-57]
Self-Assessment A MODEL OF AUDIT COMMITTEE PERFORMANCE EVALUATION IN IRAN CAPITAL MARKET [Volume 11, Issue 42, 2022, Pages 215-232]
Sensitive Earnings Amounts Threshold The Examination of Real Earnings Management on the Threshold of Sensitive Earnings Amounts [Volume 11, Issue 41, 2022, Pages 229-242]
Shannon entropy technique Identifying and ranking the dimensions and components affecting the quality of auditing based on spirituality and moral atmosphere in the workplace by Delphi and Shannon entropy technique . [Volume 11, Issue 44, 2022, Pages 213-230]
Short-term shareholders The comparing of short and long-term shareholder behavior influenced by information ambiguity and value relation of earning [Volume 11, Issue 42, 2022, Pages 319-329]
Social responsibility The effect of social responsibility and risk-taking on the performance of companies according to the moderator variable of financial constraint [Volume 11, Issue 41, 2022, Pages 145-158]
Social responsibility Identifying the Indicators and Components of Social Responsibility in Audit Institutions Using the Grounded Theory Approach [Volume 11, Issue 43, 2022, Pages 225-251]
Social Responsible Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
Stakeholder theory The role of value added statement in integrated reporting in line with stakeholder theory [Volume 11, Issue 42, 2022, Pages 97-106]
Stakeholder theory The relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
Stockholders logical decision Empirical compliance test of stockholders' and managers' logical decision making on the basis of Accounting information ambiguity High rates [Volume 11, Issue 41, 2022, Pages 357-372]
Strategic planning Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB) [Volume 11, Issue 42, 2022, Pages 135-166]
Strategy Type Identify factors affecting convergence integrated reporting in Tehran Stock Exchange [Volume 11, Issue 44, 2022, Pages 177-195]
Structral Equations Exploratory Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis [Volume 11, Issue 43, 2022, Pages 337-354]
Structural Equation Model Identify barriers and provide a model for implementing a risk-based audit system in Iran [Volume 11, Issue 43, 2022, Pages 127-143]
Support Vector Machine Formulation of Financial Statement Fraud Detection Model Using Artificial Neural Network and Support Vector Machine Approaches in Companies Listed in Tehran Bahador Stock Exchange [Volume 11, Issue 41, 2022, Pages 285-314]
Supreme Audit Court Test of Principled Organizational Dissent Model in Auditors about Whistle Blowing [Volume 11, Issue 42, 2022, Pages 59-69]
Sustainable Balanced Scorecard Evaluating Organization Performance Using Sustainable Balanced Scorecard Model (Case Study: Capital Bank) [Volume 11, Issue 41, 2022, Pages 63-79]
Sustainable Competitive Advantage Providing a Model for Evaluating the Long-term Performance of Commercial Banks Based on the Sustainable Competitive Advantage Approach. [Volume 11, Issue 42, 2022, Pages 71-85]

T

Talented Staff Providing a Model for Identifying and Recruitment of Talents in Accounting and Auditing in Iran with a Talent Management Approach [Volume 11, Issue 44, 2022, Pages 75-94]
Talent Recruitment Providing a Model for Identifying and Recruitment of Talents in Accounting and Auditing in Iran with a Talent Management Approach [Volume 11, Issue 44, 2022, Pages 75-94]
Tax Aggressiveness The Impact of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability [Volume 11, Issue 43, 2022, Pages 379-392]
Tax Avoidance Providing a Comprehensive Model of Corporate Tax Avoidance Index Calculation [Volume 11, Issue 41, 2022, Pages 1-18]
Tax coincidence Evaluating the tax coincidance and income – cost matching during firms Life cycle [Volume 11, Issue 41, 2022, Pages 33-48]
Tax compliance management Identifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
Tax gap Identifying and prioritizing risks of tax non-compliance [Volume 11, Issue 42, 2022, Pages 251-266]
Tax sovereignty Factors Affecting Good Tax Governance in Iran [Volume 11, Issue 44, 2022, Pages 297-308]
TDIABC Application of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS) In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
TDIABC-ANFIS Application of integrated model based on neuro-artificial median temporal activity (TDIABC-ANFIS) In costing state-owned companies (Case study; Hormozgan Gas Company) [Volume 11, Issue 41, 2022, Pages 217-228]
The NCA-SEM Approach Analysis of taxation using accounting criteria and management system with Emphasis on the moderating role of conservatism: The NCA-SEM approach [Volume 11, Issue 42, 2022, Pages 267-280]
Theory of Organizational Legitimacy The relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
Theory of Political Economy The relative importance of qualitative characteristics of accounting information in clarifying the information environment of company from the perspective of different groups in the light of organizational legitimacy theory and stakeholder theory [Volume 11, Issue 42, 2022, Pages 385-403]
Trends A Meta Analysis on Corporate Social Responsibility on Accounting and Auditing Researches: Content analysis method [Volume 11, Issue 44, 2022, Pages 329-345]

Keyword Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

V

W