Journal of Management Accounting and Auditing Knowledge

Keyword Index

A

ABC Explaining of Costing new Model Based on Neuro- Fuzzy Time Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
Accounting and Finance Topics The Historiography of Mathematics for Finance and Accounting [Volume 12, Issue 45, 2023, Pages 121-134]
Accounting Evolution Identifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization [Volume 12, Issue 46, 2023, Pages 391-410]
Accounting Information Quality Assessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
Accounting Information System Optimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
Accounting Information System Developing a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
Accounting knowledge Investigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors [Volume 12, Issue 46, 2023, Pages 181-200]
Accounting profession A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
Accrued Earning Management The Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
Accuracy of Earnings Forecasting Meta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
Activity Based Costing Implementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
Actor-Network Theory Optimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
Adjusted return on investment Explaining the role of evaluating pattern of corporate governance rating system on adjusted return on investment: Evidence from the Tehran Stock Exchange [Volume 12, Issue 47, 2023, Pages 13-26]
Adoption of Management Accounting Innovations Indicators for Adopting Management Accounting Innovations in times of Economic crisis using the exploratory factor analysis approach [Volume 12, Issue 47, 2023, Pages 145-160]
Agency theory Presenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
Aggressive tax behavior The relationship between corporate tax behavior and the disclosure of mandatory environmental information [Volume 12, Issue 48, 2023, Pages 17-28]
ANP Method Explanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
Approach Delphi Fuzzy Understanding Information Salience Phenomenon: Identifying and Prioritizing its Consequences in the Stock Exchange Market [Volume 12, Issue 45, 2023, Pages 71-83]
Assumption base planning (ABP) Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
Audit The relationship between knowledge level and company size with the relationship between auditor engagement and audit quality [Volume 12, Issue 46, 2023, Pages 105-140]
Audit Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
Audit Adjustment Auditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
Audit Committee Explaining the relationship between audit quality and operational efficiency of the company by considering the criteria of the auditor's expertise in the industry and the audit fee [Volume 12, Issue 45, 2023, Pages 105-119]
Audit Committee Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
Audit Committee Investigating the Effectiveness of Audit Committee on Brand Value A case study of the food and automobile industry [Volume 12, Issue 47, 2023, Pages 375-390]
Audit committees Investigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors [Volume 12, Issue 46, 2023, Pages 181-200]
Audit Fee The Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
Audit Fee Identifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
Auditing Firms Designing a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing [Volume 12, Issue 46, 2023, Pages 579-594]
Audit institutions Audit quality measurement model using factor analysis technique, structural equations and decision trees C5.0-C & R [Volume 12, Issue 48, 2023, Pages 73-90]
Audit Market Product Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
Audit Marketing Provide a digital marketing model in auditing [Volume 12, Issue 45, 2023, Pages 197-216]
Auditor Economic Dependence Auditor economic dependence consequences on financial reporting quality considering corporate governance [Volume 12, Issue 48, 2023, Pages 29-46]
Auditors Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
Auditors Designing a pattern to Promote the quality of auditors' working life in order to improve the quality and efficiency of auditing [Volume 12, Issue 46, 2023, Pages 579-594]
Auditor Selection Product Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
Auditor Size The Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2023, Pages 389-410]
Auditor's responsibility Explanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
Audit quality Explaining the relationship between audit quality and operational efficiency of the company by considering the criteria of the auditor's expertise in the industry and the audit fee [Volume 12, Issue 45, 2023, Pages 105-119]
Audit quality Attitude to Stress Paradigm in Audit Quality Subject; By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Audit quality Explain the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality with structural equation modeling approach [Volume 12, Issue 46, 2023, Pages 77-90]
Audit quality The relationship between knowledge level and company size with the relationship between auditor engagement and audit quality [Volume 12, Issue 46, 2023, Pages 105-140]
Audit quality The role of internal audit quality in the fight against corruption With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
Audit quality The role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
Audit quality Provide a model of factors affecting audit quality Using Delphi method and triangular fuzzy technique center of gravity [Volume 12, Issue 47, 2023, Pages 93-110]
Audit quality Investigating the Moderating Effect of Client Diversity on the Relationship Between Institutional Pressures and Audit Quality with Respect to the Identity of Auditors [Volume 12, Issue 47, 2023, Pages 111-128]
Audit quality Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
Audit quality Auditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
Audit report lag Presenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
Audit Report Quality The Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]

B

Bankruptcy Provide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
Barriers Implementation Investigating the Barriers of Implementation of the Risk-Based Audit System in Iran [Volume 12, Issue 47, 2023, Pages 43-58]
Behavioral bias Designing the auditors' behavioral bias model by emphasizing the individual and general characteristics of the auditor based on Grandead Theory [Volume 12, Issue 45, 2023, Pages 483-498]
Behavioral Finance Presenting a portfolio selection model based on agency theory [Volume 12, Issue 46, 2023, Pages 43-56]
Behavioral Inhibition The Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2023, Pages 411-430]
Board independence Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
Budgeting Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
Burnout Attitude to Stress Paradigm in Audit Quality Subject; By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Burnout The Mediating Role of Organizational Commitment and Burnout in the Relationship between Organizational Cynicism and Professional Skepticism. [Volume 12, Issue 45, 2023, Pages 231-250]
Business Strategy Returns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]

C

Capital Structure The role of management ability on the relationship between deviation from optimal capital structure and real performance and speed of capital structure adjustment [Volume 12, Issue 45, 2023, Pages 85-104]
Capital Structure Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
Cash Tax Avoidance the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
CEO Power Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
Client Diversity Investigating the Moderating Effect of Client Diversity on the Relationship Between Institutional Pressures and Audit Quality with Respect to the Identity of Auditors [Volume 12, Issue 47, 2023, Pages 111-128]
Cognitive – Experiential Self Theory Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
Commercial Holding Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
Commercial Press Creating Role The Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
Commercial Press Publishing Role The Impact of Commercial Press Information on Accrual-Based Earning Management [Volume 12, Issue 46, 2023, Pages 527-542]
Companies accepted in the stock exchange Identifying and ranking accounting risks of companies (an introduction to topological analysis) [Volume 12, Issue 45, 2023, Pages 1-16]
Companies with financial crisis The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
Company Characteristics Presenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
Company size Meta-analysis of investigating the effect of company size on the accuracy of earnings forecasting [Volume 12, Issue 47, 2023, Pages 343-356]
Competition Assessing the Impact of Management Accounting Techniques on the Relationship between Product market competition and Management Performance [Volume 12, Issue 46, 2023, Pages 329-344]
Competition Theory Product Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
Competitiveness Investigating the Impact of Corporate Governance, Competitiveness and Management Conservatism on Information Distribution Pricing [Volume 12, Issue 48, 2023, Pages 363-388]
Components of the corporate governance system Explaining the role of evaluating pattern of corporate governance rating system on adjusted return on investment: Evidence from the Tehran Stock Exchange [Volume 12, Issue 47, 2023, Pages 13-26]
Computer Audit Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
Conflict Theory The Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2023, Pages 411-430]
Continuous Audit Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
Continuous audit process The relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
Continuous Budgeting Managerial Performance: The Impact of the Consequences of Budgetary Participation with the Mediating Role of Cost Management Knowledge [Volume 12, Issue 48, 2023, Pages 287-304]
Convergence Assessing convergence and divergence between accounting information quality criteria: Stakeholder Management Theory Test [Volume 12, Issue 46, 2023, Pages 141-154]
Corporate Governance Corporate governance characteristics, strategic management accounting and management accounting [Volume 12, Issue 45, 2023, Pages 149-163]
Corporate Governance Returns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
Corporate Governance A Meta-Analysis of corporate governance and disclosure information [Volume 12, Issue 47, 2023, Pages 391-406]
Corporate Governance Mechanisms Auditor economic dependence consequences on financial reporting quality considering corporate governance [Volume 12, Issue 48, 2023, Pages 29-46]
Corporate governance rating system Explaining the role of evaluating pattern of corporate governance rating system on adjusted return on investment: Evidence from the Tehran Stock Exchange [Volume 12, Issue 47, 2023, Pages 13-26]
Corporate reputation The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
Corporate social responsibility Investigating the Impact of Environmental Management Criteria on Social Responsibility on Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria in Accounting [Volume 12, Issue 47, 2023, Pages 323-342]
Corruption The role of internal audit quality in the fight against corruption With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
Cost Representation of human resource accounting indicators in the telecommunications industry [Volume 12, Issue 47, 2023, Pages 291-306]
Cost Drivers Implementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
Costing Explaining of Costing new Model Based on Neuro- Fuzzy Time Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
Cost Management Knowledge Managerial Performance: The Impact of the Consequences of Budgetary Participation with the Mediating Role of Cost Management Knowledge [Volume 12, Issue 48, 2023, Pages 287-304]
Cost Stickiness cost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
Crisis management Development of crisis management model in the field of industry (in the context of information quality, Case Study: Iron Ore Industry) [Volume 12, Issue 45, 2023, Pages 545-556]
Culture Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]

E

Earnings Quality The effect of Earnings quality On trade credit with an Emphasis on the consistency of Accounting Information : A Text Mining Approach [Volume 12, Issue 45, 2023, Pages 391-406]
E-Commerce Factors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran [Volume 12, Issue 48, 2023, Pages 337-362]
Economic crisis Indicators for Adopting Management Accounting Innovations in times of Economic crisis using the exploratory factor analysis approach [Volume 12, Issue 47, 2023, Pages 145-160]
Economic Transparency Provide a model of factors affecting audit quality Using Delphi method and triangular fuzzy technique center of gravity [Volume 12, Issue 47, 2023, Pages 93-110]
Effectiveness Investigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
Efficient Earnings Management Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
Entrepreneurship Management Designing a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
Environmental Management Investigating the Impact of Environmental Management Criteria on Social Responsibility on Financial Performance of Manufacturing Companies with Emphasis on New Financial Criteria in Accounting [Volume 12, Issue 47, 2023, Pages 323-342]
Ethical Behavior Development Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
Ethical Culture Attitude to Stress Paradigm in Audit Quality Subject; By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Ethical Identity Commitment and Dysfunctional behavior of the auditor: A test of social exchange theory using the moderating role of the individual's Ethical identity [Volume 12, Issue 47, 2023, Pages 161-176]
Ethics The achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
Ethics Investigating and ranking of factors affecting the quality of internal audit performance [Volume 12, Issue 47, 2023, Pages 259-274]
Evolution of accounting A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
Experiential Information Processing Style Information Processing Styles and Earnings Management: Testing of Cognitive-Experiential Self Theory [Volume 12, Issue 45, 2023, Pages 373-390]
External Disclosure Presenting a Whistleblowing Model for Accountants [Volume 12, Issue 46, 2023, Pages 297-312]

F

FAHP Recognising and ranking the Factors Affecting on Social Responsibility Reporting in the Social Security Organization Using Fuzzy Hierarchical Analysis Model [Volume 12, Issue 46, 2023, Pages 21-42]
Financial Constraints Returns between companies with information asymmetries based on financing constraints, business strategy and corporate governance [Volume 12, Issue 46, 2023, Pages 91-104]
Financial Constraints Investigating the effect of different models of disclosing social responsibility information on the relationship between financial constraints and family ownership in companies listed on the Tehran Stock Exchange [Volume 12, Issue 48, 2023, Pages 271-286]
Financial Corruption reporting Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
Financial Crisis Financial Crisis and Corporate Value Creation: Testing Information Content Theory [Volume 12, Issue 48, 2023, Pages 47-62]
Financial Instability Iran's Social Accounting Matrix with a Focus on Taxation and the Environment [Volume 12, Issue 47, 2023, Pages 59-78]
Financial Performance presentation of model of financial performance based on the disclosure of environmental information in companies listed on the Tehran Stock Exchange (TSE) [Volume 12, Issue 45, 2023, Pages 17-38]
Financial Performance Orientation of environmental sustainability and financial structure; Moderating effects of activity level, type of industry, profitability and environmental capital [Volume 12, Issue 46, 2023, Pages 245-258]
Financial Reporting Cycle Explain the effective internal audit model based on the perspectives and strategy of the financial reporting cycle (using Delphi technique and structural equations) [Volume 12, Issue 47, 2023, Pages 275-290]
Financial Statement Verification Triangle Investigating the Impact of Triangle Confirmation on the Survival Rate of Triangle Members in Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 499-514]
Financial Theory and Financial Instruments The Historiography of Mathematics for Finance and Accounting [Volume 12, Issue 45, 2023, Pages 121-134]
Financing The effect of Earnings quality On trade credit with an Emphasis on the consistency of Accounting Information : A Text Mining Approach [Volume 12, Issue 45, 2023, Pages 391-406]
Firms life cycle The effect of mismatching costs with revenues on tax coincidence during firms life cycle. [Volume 12, Issue 46, 2023, Pages 441-458]
Fog index Provides a Model for Measuring Financial Reporting Readability [Volume 12, Issue 46, 2023, Pages 1-20]
Food Industry Designing a sustainable entrepreneurship model based on value-based approach in the country's food industry based on Grounded theory [Volume 12, Issue 46, 2023, Pages 375-390]
Foreign investment Investigating the relationship between special risk and investment of companies listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 57-69]
Fourth Generation University A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
Fraudulent Financial Reporting The antecedents of fraudulent financial reporting in companies in financial crisis [Volume 12, Issue 45, 2023, Pages 251-270]
Fraudulent Financial Reporting How testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
Futurology Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
Fuzzy ANP Method Identifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization [Volume 12, Issue 46, 2023, Pages 391-410]
Fuzzy Cognitive Mapping Technique Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
Fuzzy Screening Technique Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]

I

IABC Explaining of Costing new Model Based on Neuro- Fuzzy Time Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
Independent Auditors The relationship between the mental structure of independent auditors and the continuous audit process [Volume 12, Issue 47, 2023, Pages 27-42]
Independent Auditors Investigating the Barriers of Implementation of the Risk-Based Audit System in Iran [Volume 12, Issue 47, 2023, Pages 43-58]
Industry Development of crisis management model in the field of industry (in the context of information quality, Case Study: Iron Ore Industry) [Volume 12, Issue 45, 2023, Pages 545-556]
Informational negotiation Explaining effect of different approaches to negotiation techniques in auditing on quality of service delivery [Volume 12, Issue 45, 2023, Pages 183-196]
Information Disclosure Investigating the effect of different models of disclosing social responsibility information on the relationship between financial constraints and family ownership in companies listed on the Tehran Stock Exchange [Volume 12, Issue 48, 2023, Pages 271-286]
Information Salience Understanding Information Salience Phenomenon: Identifying and Prioritizing its Consequences in the Stock Exchange Market [Volume 12, Issue 45, 2023, Pages 71-83]
Institutional Economics Provide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach [Volume 12, Issue 47, 2023, Pages 177-194]
Institutional Pressures Investigating the Moderating Effect of Client Diversity on the Relationship Between Institutional Pressures and Audit Quality with Respect to the Identity of Auditors [Volume 12, Issue 47, 2023, Pages 111-128]
Institutional shareholders Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
Intellectual Capital Efficiency cost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
Internal audit The role of internal audit quality in the fight against corruption With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
Internal audit Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
Internal audit Explain the effective internal audit model based on the perspectives and strategy of the financial reporting cycle (using Delphi technique and structural equations) [Volume 12, Issue 47, 2023, Pages 275-290]
International Financial Reporting Standards The achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
Investors' reaction Investigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
Iran A Model for Evolution of accounting in Iran: Based on Grounded Theory [Volume 12, Issue 46, 2023, Pages 217-244]
Isomorphism Provide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach [Volume 12, Issue 47, 2023, Pages 177-194]

M

Machiavellianism The impact of the theory of Ethical Behavior Theory and Machiavellianism on Tax Compliance in Support of Sustainability Reporting [Volume 12, Issue 45, 2023, Pages 499-513]
Machiavellianism The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]
Management Optimism The natural and motivational optimistic dimensions of managers and its impact on the quality of financial reporting [Volume 12, Issue 48, 2023, Pages 161-176]
Management Overconfidence the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
Management performance Assessing the Impact of Management Accounting Techniques on the Relationship between Product market competition and Management Performance [Volume 12, Issue 46, 2023, Pages 329-344]
Management Performance Audit Investigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
Managerial ability The role of management ability on the relationship between deviation from optimal capital structure and real performance and speed of capital structure adjustment [Volume 12, Issue 45, 2023, Pages 85-104]
Managerial Performance Managerial Performance: The Impact of the Consequences of Budgetary Participation with the Mediating Role of Cost Management Knowledge [Volume 12, Issue 48, 2023, Pages 287-304]
Managing Director testosterone levels How testosterone levels affect the relationship between poor internal control and fraudulent financial reporting [Volume 12, Issue 45, 2023, Pages 407-426]
Market efficiency Provide a two-stage model for predicting corporate bankruptcy using data envelopment analysis [Volume 12, Issue 45, 2023, Pages 217-230]
Markov method Application of technical analysis and Markov filter In future optimal portfolio management Emphasizing the amount of investor risk Metaphysical artificial intelligence approach [Volume 12, Issue 48, 2023, Pages 63-72]
Markov rotational model Factors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran [Volume 12, Issue 48, 2023, Pages 337-362]
Mathematics and Economics The Historiography of Mathematics for Finance and Accounting [Volume 12, Issue 45, 2023, Pages 121-134]
Measures of Audit Report Presenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
Meta-combination Designing and presenting a model for developing the ethical and cultural behavior of auditors by meta-combination method [Volume 12, Issue 46, 2023, Pages 563-578]
MIMIC Factors determining the regime behavior of capacity and tax evasion in the field of e-commerce in Iran [Volume 12, Issue 48, 2023, Pages 337-362]

O

Objective Persistence of components of earnings Investigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
Opinion Shopping Psychopathic, Narcissism, Ethical orientation and Opinion Shopping [Volume 12, Issue 46, 2023, Pages 515-526]
Opportunistic Financial Restatement Auditor Type and Audit Quality: Evidence from Audit Adjustments and Opportunistic Financial Reporting [Volume 12, Issue 48, 2023, Pages 315-336]
Optimal Stock Portfolio Application of technical analysis and Markov filter In future optimal portfolio management Emphasizing the amount of investor risk Metaphysical artificial intelligence approach [Volume 12, Issue 48, 2023, Pages 63-72]
Optimization Optimal selection of non-human actors affecting the accounting information system [Volume 12, Issue 47, 2023, Pages 195-214]
Optimization providing a hierarchical model for optimizing the performance of financial accelerators for companies listed on the Iranian Stock Exchange [Volume 12, Issue 45, 2023, Pages 359-372]
Organizational factors related to the auditor Identifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
Organizational Performance Developing a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
Organizational Violations Developing a Model of Integrated Accounting Information Systems in Iranian Government Organizations in Order to Improve Performance and Reduce Organizational Violations [Volume 12, Issue 46, 2023, Pages 201-216]
Overconfidence of managers The natural and motivational optimistic dimensions of managers and its impact on the quality of financial reporting [Volume 12, Issue 48, 2023, Pages 161-176]

P

Per Capita Income The impact of business climate indicators on the likelihood of fraud in the financial statements of companies [Volume 12, Issue 47, 2023, Pages 307-322]
Performance providing a hierarchical model for optimizing the performance of financial accelerators for companies listed on the Iranian Stock Exchange [Volume 12, Issue 45, 2023, Pages 359-372]
Performance Evaluation Indicators Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
Phenomenological Approach Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach [Volume 12, Issue 46, 2023, Pages 57-76]
Planned behavioral tendency Explain the relationship between planned behavioral tendencies, Machiavellian behavior and audit quality with structural equation modeling approach [Volume 12, Issue 46, 2023, Pages 77-90]
Post planning Assumption Base Planning; A New Approach to Identify Assumptions and Reduce Budget Deviations (Case Study: Mobarakeh Steel Company) [Volume 12, Issue 45, 2023, Pages 465-482]
Power of Resources Provide a Model for the Evolution of Management Accounting in Public and Private Organizations with an Institutional Approach [Volume 12, Issue 47, 2023, Pages 177-194]
Presenting a Pattern Presenting a Pattern for the Effect of Measures of Audit Report and Company Characteristics on Audit Report Lag given Structural Equations [Volume 12, Issue 46, 2023, Pages 155-180]
Principal Component Analysis Method Corporate Governance, CEO Power and Capital Structure Decisions of Companies: A Principal Component Analysis Approach [Volume 12, Issue 47, 2023, Pages 215-232]
Product Market Competition Product Market Competition and Auditor Selection : Competition Theory Test [Volume 12, Issue 48, 2023, Pages 305-314]
Professional Commitment The Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2023, Pages 389-410]
Professional Doubt Designing the auditors' behavioral bias model by emphasizing the individual and general characteristics of the auditor based on Grandead Theory [Volume 12, Issue 45, 2023, Pages 483-498]
Professional ethics Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach [Volume 12, Issue 46, 2023, Pages 595-606]
Professional ethics Evaluation of Audit Quality within the Framework of Organizational Culture and Professional Ethics Analysis [Volume 12, Issue 48, 2023, Pages 191-210]
Professional ethics The Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2023, Pages 389-410]
Professional judgment The effect of dark personality traits and the tendency of auditors to share knowledge on their skepticism and professional judgment: Considering the moderating role of the auditor's place of employment [Volume 12, Issue 46, 2023, Pages 359-374]
Professional judgment The Effect of Spiritual Intelligence of Certified Public Accountants on Professional Judgment and Behavioral Inhibition with Emphasis on Conflict Theory [Volume 12, Issue 48, 2023, Pages 411-430]
Professional Skepticism The Mediating Role of Organizational Commitment and Burnout in the Relationship between Organizational Cynicism and Professional Skepticism. [Volume 12, Issue 45, 2023, Pages 231-250]
Professional Skepticism The Role of Professional Commitment in the Relationship between Organizational Cynicism and Professional Skepticism: The Moderating Role of Professional Ethics and Auditor Size [Volume 12, Issue 48, 2023, Pages 389-410]
Profit Awareness Investigating the Role of the Audit Committee in Accounting Profit Awareness as a Challenging Issue for Investors [Volume 12, Issue 46, 2023, Pages 181-200]
Psychopathic Psychopathic, Narcissism, Ethical orientation and Opinion Shopping [Volume 12, Issue 46, 2023, Pages 515-526]

S

Savara method Disclosure of forward-looking information on stock price response using the Savara method: including the emphasis on Management discussion and analysis (MD&A) reports [Volume 12, Issue 45, 2023, Pages 135-148]
Short-term debt maturity Social capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
Simultaneous Equations method Implementation of Activity Based Costing in a Financial Institution: an Application of Simultaneous Equations Method [Volume 12, Issue 47, 2023, Pages 357-374]
Skepticism The effect of dark personality traits and the tendency of auditors to share knowledge on their skepticism and professional judgment: Considering the moderating role of the auditor's place of employment [Volume 12, Issue 46, 2023, Pages 359-374]
Small and Medium-Sized Enterprises Adaptation of management accounting techniques and performance appraisal indicators in small and medium-sized enterprises [Volume 12, Issue 48, 2023, Pages 211-230]
Social Capital Social capital and debt maturity [Volume 12, Issue 45, 2023, Pages 39-56]
Social Exchange Commitment and Dysfunctional behavior of the auditor: A test of social exchange theory using the moderating role of the individual's Ethical identity [Volume 12, Issue 47, 2023, Pages 161-176]
Social responsibility Investigating the Impact of Six Approaches of Financial, Governantial, and Social Responsibility Comprehensive Model (FGSCM) on Stock Liquidity Using Feedback and Agency Theories [Volume 12, Issue 46, 2023, Pages 473-498]
Social responsibility Explanation and ranking of factors affecting the social responsibility of internal auditors with the combined fuzzy approach (ANP) and DEMATEL technique [Volume 12, Issue 46, 2023, Pages 607-624]
Social Responsibility Reporting Recognising and ranking the Factors Affecting on Social Responsibility Reporting in the Social Security Organization Using Fuzzy Hierarchical Analysis Model [Volume 12, Issue 46, 2023, Pages 21-42]
Social security Recognising and ranking the Factors Affecting on Social Responsibility Reporting in the Social Security Organization Using Fuzzy Hierarchical Analysis Model [Volume 12, Issue 46, 2023, Pages 21-42]
Software Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
Stakeholder integration Orientation of environmental sustainability and financial structure; Moderating effects of activity level, type of industry, profitability and environmental capital [Volume 12, Issue 46, 2023, Pages 245-258]
Stakeholder Orientation The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]
Status factors of the audit system Identifying, Classifying and Prioritizing Factors Affecting Audit Services Fees: An Integrated Study [Volume 12, Issue 48, 2023, Pages 139-160]
Stock Exchange and Securities Organization Identifying the components affecting the evolution of management accounting using fuzzy ANP method among companies of the Stock Exchange and Securities Organization [Volume 12, Issue 46, 2023, Pages 391-410]
Stock Returns The effect of financial reporting tone on stock returns of companies listed on the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 429-440]
Strategic Management Accounting Corporate governance characteristics, strategic management accounting and management accounting [Volume 12, Issue 45, 2023, Pages 149-163]
Stress Paradigm Attitude to Stress Paradigm in Audit Quality Subject; By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Stress Paradigm The role of flexibility in audit quality [Volume 12, Issue 47, 2023, Pages 79-92]
Structural Capital Coefficient cost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital [Volume 12, Issue 46, 2023, Pages 411-428]
Structural Equation Model Investigating the effect of organizational commitment and management leadership on the effectiveness of management performance audit [Volume 12, Issue 45, 2023, Pages 447-464]
Structural Features The Effect of Cultural and Structural Features of Auditing Institutions on the Quality of Audit Reports [Volume 12, Issue 45, 2023, Pages 335-358]
Structuralism Schools The achievement of International Financial Reporting Standards Ethical Objectives Based on Structural Ethical Schools [Volume 12, Issue 46, 2023, Pages 345-358]
Subjective Persistence of components of earnings Investigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
Suspected Companies for Financial Distress Investigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
Suspected Companies for fraud Investigating Investors' Perception of the Subjective and Objective Earnings Persistence in Suspected Companies for Financial Distress and Fraud [Volume 12, Issue 48, 2023, Pages 121-138]
Sustainable Reporting The relationship between Stakeholder Orientation and Support for Sustainability Reporting with the mediating role of Machiavellianism [Volume 12, Issue 48, 2023, Pages 91-104]

T

Tax Avoidance the Factors Affecting Tax Avoidance Using Linear Regression Equations [Volume 12, Issue 45, 2023, Pages 533-544]
Tax coincidance The effect of mismatching costs with revenues on tax coincidence during firms life cycle. [Volume 12, Issue 46, 2023, Pages 441-458]
Tax Compliance The impact of the theory of Ethical Behavior Theory and Machiavellianism on Tax Compliance in Support of Sustainability Reporting [Volume 12, Issue 45, 2023, Pages 499-513]
TDABC Explaining of Costing new Model Based on Neuro- Fuzzy Time Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
TDABC-ANFIS Explaining of Costing new Model Based on Neuro- Fuzzy Time Driven Activity ( Case Study of Hormozgan Gas Company) [Volume 12, Issue 45, 2023, Pages 301-316]
Technical Analysis Application of technical analysis and Markov filter In future optimal portfolio management Emphasizing the amount of investor risk Metaphysical artificial intelligence approach [Volume 12, Issue 48, 2023, Pages 63-72]
Tetriad of dark personality The Effect of Self-efficacy، Locus of Control, and Dark Personality Traits an Opportunistic Earnings Management [Volume 12, Issue 45, 2023, Pages 287-300]
Text mining The effect of financial reporting tone on stock returns of companies listed on the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 429-440]
Time Budget Pressure Attitude to Stress Paradigm in Audit Quality Subject; By Emphasize on Ethical Culture, Time Budget Pressure and Stressor Factors [Volume 12, Issue 45, 2023, Pages 165-182]
Traditional Audit Strategic Evaluation of Domestic Auditing Software Development Policy in Iranian Commercial Holdings [Volume 12, Issue 47, 2023, Pages 1-12]
Transparency The role of internal audit quality in the fight against corruption With emphasis on the components of resistance economics [Volume 12, Issue 46, 2023, Pages 543-562]
Triangle Membership Survival Rate Investigating the Impact of Triangle Confirmation on the Survival Rate of Triangle Members in Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 499-514]

Keyword Index

A

B

C

D

E

F

G

H

I

K

L

M

N

O

P

Q

R

S

T

U

V

Z