Journal of Management Accounting and Auditing Knowledge

Keyword Index

A

Accountability of managers The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
Accounting Ethical Issues A Model for the Accounting Ethical Issues [Volume 13, Issue 50, 2024, Pages 105-120]
Accounting Information System Characteristics Provide a model of management accounting system based on the dynamic capabilities of the accounting information system [Volume 13, Issue 50, 2024, Pages 1-13]
Accounting Research Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
Accounting Variables Detecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
Accrual earnings management Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Adoption of International Financial Reporting Standards The Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
Altman Model Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Artificial Intelligence Algorithm The role of performance metrics in explaining investment efficiency With emphasis on the method of artificial intelligence [Volume 13, Issue 51, 2024, Pages 151-168]
Asset Management The role of asset management in the insurance industry in improving the economic consequences of the quality of accounting information and the quality of financial reporting [Volume 13, Issue 52, 2024, Pages 1-13]
Asset Return Rate Adherence to quality management standards and profitability indicators based on quality management theory (Empirical evidence: Tehran Stock Exchange) [Volume 13, Issue 49, 2024, Pages 17-30]
Attitude Investigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
Attitude Values Motivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
Audit Identify and prioritize the determinants of preventive supervision in public section audit using structural equations and hierarchical analysis process [Volume 13, Issue 52, 2024, Pages 293-312]
Audit Committee Restatementsincreasing qualityand the role of the audit committee and information asymmetry [Volume 13, Issue 51, 2024, Pages 185-199]
Audit dimensions Measuring and ranking the dimensions of social responsibility auditing using multi-indicator decision-making techniques [Volume 13, Issue 51, 2024, Pages 73-93]
Auditee business risk Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
Audit Error The Effect of Auditor Confirmation Bias on Audit Error with Emphasis on the Moderating Role of Client and Auditor Characteristics [Volume 13, Issue 52, 2024, Pages 101-120]
Audit Fees Obstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
Audit Fee Stickiness Auditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
Auditing The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
Auditing Institute Providing a pricing model for Reassurance services of independent auditing using a mixed qualitative method, Fuzzy Delphi and Interpretive-Structural (ISM) [Volume 13, Issue 49, 2024, Pages 169-194]
Auditing Risk The Effect of Auditor Confirmation Bias on Audit Error with Emphasis on the Moderating Role of Client and Auditor Characteristics [Volume 13, Issue 52, 2024, Pages 101-120]
Auditing Team Norms Investigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
Audit Market Obstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
Auditor Meta-analysis of auditor characteristics and profit quality (Considering profit quality indicators) [Volume 13, Issue 50, 2024, Pages 87-103]
Auditor Investigating the effect of work pressure and auditor characteristics on the increase of auditor stress in the period of overwork compared to underwork [Volume 13, Issue 52, 2024, Pages 459-468]
Auditor Objectivity Investigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
Auditors Explaining and presenting the conceptual framework of auditors' professional doubt, human values and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
Auditor's professional judgment The Impact of Organizational Ethics and Culture on the Auditor's Professional Judgment [Volume 13, Issue 52, 2024, Pages 313-332]
Audit production efficiency Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]
Audit quality Obstacles to improving audit quality with emphasis on identifying faulty procedures [Volume 13, Issue 52, 2024, Pages 387-403]
Ausubel learning theory " Explanation of conceptual maps for accounting training based on Ausubel learning theory [Volume 13, Issue 49, 2024, Pages 215-232]
Automotive industry Presenting a circular business model for small and medium companies based on the enabling role of fintech [Volume 13, Issue 52, 2024, Pages 333-348]

B

Bank Melli Implementation of business intelligence for subsidiaries of Bank Melli Iran [Volume 13, Issue 51, 2024, Pages 411-432]
Bankruptcy Modeling Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Behavioral Biases Providing a Model for Assessing the Relationship between Behavioral Biases and Financial Managers Decisions in Iran’s Stock Exchange Market Based on Grounded Theory [Volume 13, Issue 50, 2024, Pages 339-356]
Behavioral goals Explaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Behavioral management Identifying and explaining local factors affecting behavioral management accounting [Volume 13, Issue 52, 2024, Pages 405-422]
Behavioral Reaction Impact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
Big Data The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
Boom Business Cycles Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Business Performance Providing an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
Business risk audit, Efficiency of business risk auditing approach in Iran based on the dimensions of legitimacy theory [Volume 13, Issue 52, 2024, Pages 121-136]

C

Capital Asset Acquisition Budget Deviation Investigating the causes of deviations between the budget of capital assets acquisition and performance and its consequences and providing a solution to reduce deviations in the Cultural Heritage, Handicrafts and Tourism Organization [Volume 13, Issue 52, 2024, Pages 77-100]
Capital Asset Pricing Model (CAPM) The relationship between accounting anomalies, risk and return (Case Study: Companies Listed on the Tehran Stock Exchange) [Volume 13, Issue 52, 2024, Pages 137-152]
CEO duality The Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
Certified Public Accountants Investigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
Circular business model Presenting a circular business model for small and medium companies based on the enabling role of fintech [Volume 13, Issue 52, 2024, Pages 333-348]
Cognitive Processes The Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Cognitive Styles Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
Cognitive Theory The Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Commercialization Motivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
Commercialization Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]
Company Size and Tax Aggressiveness The Effect of Corporate Characteristics on Tax Aggressiveness [Volume 13, Issue 49, 2024, Pages 63-74]
Comprehensive Interpretive and Structuralism Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
Comprehensive Model A Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
Confirmation Bias The Effect of Auditor Confirmation Bias on Audit Error with Emphasis on the Moderating Role of Client and Auditor Characteristics [Volume 13, Issue 52, 2024, Pages 101-120]
Conflict of Interests The Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Conservatism Investigating the effect of managers' ethical components when making decisions on fulfilling the company's social responsibility (a mixed approach) [Volume 13, Issue 51, 2024, Pages 373-396]
Consumer behavior Designing and explaining the online shopping behavior model of fast consumer products with low engagement with an attitude on cost management [Volume 13, Issue 50, 2024, Pages 279-294]
Core self-evaluation Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
Corporate Governance The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
Corporate Governance Presenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]
Corporate Governance Ability The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
Corporate Governance Adequacy The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
Corporate social responsibility The Impact of Board materialism on Corporate Social Responsibility [Volume 13, Issue 50, 2024, Pages 187-202]
Corporate social responsibility Investigating the effect of managers' ethical components when making decisions on fulfilling the company's social responsibility (a mixed approach) [Volume 13, Issue 51, 2024, Pages 373-396]
Cost Management Designing and explaining the online shopping behavior model of fast consumer products with low engagement with an attitude on cost management [Volume 13, Issue 50, 2024, Pages 279-294]
Court of Audit Identify and prioritize the determinants of preventive supervision in public section audit using structural equations and hierarchical analysis process [Volume 13, Issue 52, 2024, Pages 293-312]
Coverage analysis The effect of an effective audit committee during different stages of the life cycle on the company's performance [Volume 13, Issue 52, 2024, Pages 277-292]
Covid-19 Presenting the Impact Model of Covid-19 on the Performance of Independent Auditors with the Foundation Theory Approach [Volume 13, Issue 51, 2024, Pages 397-410]
Creating Value The Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
Critical thinking of auditors Identifying the Aspects and Elements of auditors’ Critical Thinking; Presenting a Conceptual Model [Volume 13, Issue 51, 2024, Pages 23-42]
Criticism Investigating the effect of personality traits on the promotion of auditing professional ethics [Volume 13, Issue 51, 2024, Pages 337-352]
Customer Performance The Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]

D

Data analysis The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
Data Based Theoryinformation to improve the decision-making of information users Develop an integrated reporting model [Volume 13, Issue 50, 2024, Pages 153-167]
Data Envelopment Analysis The effect of company efficiency on debt cost using intellectual capital [Volume 13, Issue 51, 2024, Pages 43-55]
Decision making methods The role of decision making styles in opportunistic Earning management [Volume 13, Issue 50, 2024, Pages 203-212]
Delphi Analysis Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
Determinants of ethical behavior Factors Determining Ethical Behavior and Analysis of Ethical Values of Professional Accounting [Volume 13, Issue 52, 2024, Pages 215-230]
Deviant Decision-making Behavior The Effect of Conflict of Interests on the Auditor's Decision Making Behavior by Integrating Cognitive Theory and Throughput Model [Volume 13, Issue 52, 2024, Pages 349-369]
Downward Stickiness Auditor Type and Audit Fee Stickiness [Volume 13, Issue 49, 2024, Pages 275-294]
Drivers and Consequences Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]
Dynamic Accounting Information System Capability Provide a model of management accounting system based on the dynamic capabilities of the accounting information system [Volume 13, Issue 50, 2024, Pages 1-13]
Dysfunctional audit behaviour Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]

F

Financial Action The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
Financial Brain Skills The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
Financial Crime The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
Financial Environment The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
Financial Flexibility Investigating the Relationship between Political Connections and Financial Flexibility: Using spare debt capacity [Volume 13, Issue 52, 2024, Pages 153-172]
Financial Literacy The Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
Financial Literacy The effect of individual and family factors on the financial literacy of investors in the Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 309-321]
Financial Performance The Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
Financial Performance The moderating effect of corporate governance on the relationship between voluntary disclosure and Corporate financial performance [Volume 13, Issue 51, 2024, Pages 233-254]
Financial Performance The Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]
Financial Ratios Data Mining Techniques and Forecasting Financial Statement Fraud [Volume 13, Issue 52, 2024, Pages 15-28]
Financial Reporting The effect of convergence of accountants' ability with management accounting competency framework on financial performance [Volume 13, Issue 51, 2024, Pages 255-268]
Financial Transparency The Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
Financial Well-Bing The Impact of Environment and Financial Brain Skills on Financial Action and Financial Well-Bing [Volume 13, Issue 52, 2024, Pages 189-213]
Fraud in financial statement The Impact of Using Big Data Simulation on Students' Ability to detect Fraud [Volume 13, Issue 52, 2024, Pages 47-60]
F-SCORE Detecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
Future Stock Price Crash Risk The effect of investors' behavioral biases on the future stock price crash risk with emphasis on the role of financial reporting quality [Volume 13, Issue 50, 2024, Pages 137-151]
Fuzzy approach Evaluation of commercialization indicators of accounting research with fuzzy approach [Volume 13, Issue 51, 2024, Pages 57-72]

I

ICT field Sensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
Implementation Implementation of business intelligence for subsidiaries of Bank Melli Iran [Volume 13, Issue 51, 2024, Pages 411-432]
Individual Differences Explaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Innovative Start-up companies The Impact of Customer Performance on the Relationship between Financial Performance and Entrepreneurial Marketing in Innovative Start-up companies [Volume 13, Issue 52, 2024, Pages 231-244]
Instant shopping Designing and explaining the online shopping behavior model of fast consumer products with low engagement with an attitude on cost management [Volume 13, Issue 50, 2024, Pages 279-294]
Institutional Investors Horizon Investigating the Effect of the Effect of Quality of Internal Controls on Managerial Myopia With Emphasis on the Moderating Role of Institutional Investors Horizon [Volume 13, Issue 50, 2024, Pages 231-243]
Insurance Industry The role of asset management in the insurance industry in improving the economic consequences of the quality of accounting information and the quality of financial reporting [Volume 13, Issue 52, 2024, Pages 1-13]
Integrated Reporting Motivational values and integrated reporting [Volume 13, Issue 51, 2024, Pages 1-12]
Intellectual Capital The effect of company efficiency on debt cost using intellectual capital [Volume 13, Issue 51, 2024, Pages 43-55]
Intellectual Capital Presenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies (structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
Intensity of Inventory The Effect of Corporate Characteristics on Tax Aggressiveness [Volume 13, Issue 49, 2024, Pages 63-74]
Internal audit Presenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]
Internal Audit Department Conceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
Internal Auditors Interpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies [Volume 13, Issue 50, 2024, Pages 295-318]
Internal Audit quality A comprehensive review of the internal audit quality literature [Volume 13, Issue 49, 2024, Pages 251-274]
Internal Control Providing an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
Internal Control Weakness الگوی ضعف کنترل های داخلی براساس معیارهای غیرکنترلی شاخص کیفی حسابداری [Volume 13, Issue 51, 2024, Pages 13-22]
International Integrated Financial Reporting Framework Develop an integrated reporting model [Volume 13, Issue 50, 2024, Pages 153-167]
Interpretive Structural Model Providing a pricing model for Reassurance services of independent auditing using a mixed qualitative method, Fuzzy Delphi and Interpretive-Structural (ISM) [Volume 13, Issue 49, 2024, Pages 169-194]
Investment Efficiency The role of performance metrics in explaining investment efficiency With emphasis on the method of artificial intelligence [Volume 13, Issue 51, 2024, Pages 151-168]
Investment Efficiency Corporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
Iran's stock exchange market Providing a Model for Assessing the Relationship between Behavioral Biases and Financial Managers Decisions in Iran’s Stock Exchange Market Based on Grounded Theory [Volume 13, Issue 50, 2024, Pages 339-356]

K

Key word Corporate governance Corporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
Keywords: auditor interlock Auditor Quality (Precision ) Test and Audit Market Competition [Volume 13, Issue 51, 2024, Pages 95-112]
Keywords: blockchain Providing an analysis model of blockchain application on company performance from the perspective of internal control [Volume 13, Issue 51, 2024, Pages 269-280]
Keywords: Integrated Financial Reporting Develop an integrated reporting model [Volume 13, Issue 50, 2024, Pages 153-167]
Keywords:: : Internal control desirability Optimal internal control modeling of TOPSIS approach and NCA algorithm [Volume 13, Issue 50, 2024, Pages 29-43]
Keywords: professional skepticism Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
Keywords: Psychological capital Psychological capital, Core self-evaluation, Work engagement And Dysfunctional audit behavior [Volume 13, Issue 52, 2024, Pages 29-46]
Keywords: regression support vector machine learning model Presenting an explanatory model of factors which explains the effect of the company's factors on the prediction of accepted profits in the Tehran Stock Exchange using machine learning, neural network and linear regression. [Volume 13, Issue 50, 2024, Pages 245-257]
Keywords: Uncertainty Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Kozo model Presenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]

M

Machiavellianism The Effect of Machiavellianism on Financial Crime with the Mediating Role of Ethical Orientation Accountants [Volume 13, Issue 51, 2024, Pages 297-307]
Management Accountants Impact pattern of management accountants' behavioral responses to paradox of embedded agency [Volume 13, Issue 49, 2024, Pages 75-88]
Management accounting system Provide a model of management accounting system based on the dynamic capabilities of the accounting information system [Volume 13, Issue 50, 2024, Pages 1-13]
Managerial conservatism corporate Corporate governance and investment efficiency: with emphasis on managerial conservatism [Volume 13, Issue 51, 2024, Pages 323-344]
Managerial Myopia Investigating the Effect of the Effect of Quality of Internal Controls on Managerial Myopia With Emphasis on the Moderating Role of Institutional Investors Horizon [Volume 13, Issue 50, 2024, Pages 231-243]
Market orientation Motivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
Materialism The Impact of Board materialism on Corporate Social Responsibility [Volume 13, Issue 50, 2024, Pages 187-202]
Measures Explaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Mental Functions of Auditors' Constant Criticism Mental Functions of Auditors' Constant Criticism: a Comprehensive Interpretive Analysis [Volume 13, Issue 51, 2024, Pages 113-133]
Meta-synthesis A Comprehensive Model Of Accounting Research Methodology [Volume 13, Issue 49, 2024, Pages 99-138]
Meta-synthesis Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
Mixed Approach Conceptual model for determining the effective size of the internal audit department [Volume 13, Issue 49, 2024, Pages 157-168]
Model Design Presenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model [Volume 13, Issue 50, 2024, Pages 357-370]
Moral goals The effect of ethical orientation components on independent auditors' fraud risk assessment [Volume 13, Issue 52, 2024, Pages 371-385]
M-Score Detecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]

P

Panel data The effect of an effective audit committee during different stages of the life cycle on the company's performance [Volume 13, Issue 52, 2024, Pages 277-292]
Performance The effect of an effective audit committee during different stages of the life cycle on the company's performance [Volume 13, Issue 52, 2024, Pages 277-292]
Performance of Independent auditors Presenting the Impact Model of Covid-19 on the Performance of Independent Auditors with the Foundation Theory Approach [Volume 13, Issue 51, 2024, Pages 397-410]
Philosophical Mindset Investigating the effect of philosophical mindset dimensions on the relationship between auditing team norms and auditor objectivity [Volume 13, Issue 50, 2024, Pages 73-86]
Political Connection Investigating the Relationship between Political Connections and Financial Flexibility: Using spare debt capacity [Volume 13, Issue 52, 2024, Pages 153-172]
Predictive Values The Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values [Volume 13, Issue 49, 2024, Pages 139-156]
Preventive Supervision Identify and prioritize the determinants of preventive supervision in public section audit using structural equations and hierarchical analysis process [Volume 13, Issue 52, 2024, Pages 293-312]
Pricing for reassurance services of auditing Providing a pricing model for Reassurance services of independent auditing using a mixed qualitative method, Fuzzy Delphi and Interpretive-Structural (ISM) [Volume 13, Issue 49, 2024, Pages 169-194]
Process Orientation Motivational Values And commercialization in Aoudit’s Firms [Volume 13, Issue 50, 2024, Pages 213-230]
Professional Approaches Interpretive Design Dacum Model Based on the Triple-Strength Empowerment Function to Internal Audit Capital market companies [Volume 13, Issue 50, 2024, Pages 295-318]
Professional Code of Conducts A Model for the Accounting Ethical Issues [Volume 13, Issue 50, 2024, Pages 105-120]
Professional Doubt Explaining and presenting the conceptual framework of auditors' professional doubt, human values and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
Professional Skepticism Explaining and presenting the conceptual framework of auditors' professional skepticism, individual differences, behavioral goals and actions in this field: a test of the theory of planned behavior. [Volume 13, Issue 52, 2024, Pages 423-442]
Profitability The Effect of Corporate Characteristics on Tax Aggressiveness [Volume 13, Issue 49, 2024, Pages 63-74]
Profit Distortion Detecting Financial Statement Fraud: Comparing the Ability of Models Based on Accounting Variables [Volume 13, Issue 52, 2024, Pages 173-188]
Psychological features Investigating the effect of psychological characteristics of financial managers on voluntary disclosure of information based on the method of structural equations [Volume 13, Issue 49, 2024, Pages 31-42]

S

Sales Return Rate Adherence to quality management standards and profitability indicators based on quality management theory (Empirical evidence: Tehran Stock Exchange) [Volume 13, Issue 49, 2024, Pages 17-30]
Science mapping Analyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
Scientific visualization Analyzing a decade of Research on Iran's Accounting Field from a Scientometric Perspective (2010-2019) [Volume 13, Issue 49, 2024, Pages 195-214]
Sensitivity analysis of innovative techniques Sensitivity analysis of innovative techniques in improving modern and traditional performance criteria [Volume 13, Issue 51, 2024, Pages 169-184]
Service Quality The impact of innovation and management service quality on loyalty and improving business performance [Volume 13, Issue 50, 2024, Pages 15-27]
Shannon Entropy Modeling and ranking of factors affecting professional skepticism in the auditing profession using qualitative meta-synthesis. [Volume 13, Issue 51, 2024, Pages 433-453]
Shannon entropy technique Determining Factors Affecting Resilience in Auditing using Shannon's Entropy Technique [Volume 13, Issue 51, 2024, Pages 217-232]
Skills and Experiences of Managers The Effect of Managers' Skills and Experiences with Emphasis on Criteria Based on Value Creation for Investors [Volume 13, Issue 50, 2024, Pages 259-277]
Social Responsibilities The role of different dimensions of social responsibility in non-financial performance of companies based on MLP neural network model and genetic algorithm [Volume 13, Issue 52, 2024, Pages 61-75]
Social responsibility Measuring and ranking the dimensions of social responsibility auditing using multi-indicator decision-making techniques [Volume 13, Issue 51, 2024, Pages 73-93]
S&P Index Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Springate Model Investigating the effect of earnings management Accrual mechanisms on the predictive power of bankruptcy models [Volume 13, Issue 50, 2024, Pages 45-60]
Stagnant Business Cycles Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Stock Market Assessing the Impact of Business Cycles on Stock Market Uncertainty in Developed and Less Developed Countries [Volume 13, Issue 51, 2024, Pages 135-149]
Strategic Management Accounting Presenting a model to investigate the effect of intellectual capital on the competitive capabilities of companies (structural equation model approach) [Volume 13, Issue 52, 2024, Pages 443-458]
Stress Investigating the effect of work pressure and auditor characteristics on the increase of auditor stress in the period of overwork compared to underwork [Volume 13, Issue 52, 2024, Pages 459-468]
Structural Equation Model Explaining and presenting the conceptual framework of auditors' professional doubt, human values and actions in this field using the structural equation model [Volume 13, Issue 51, 2024, Pages 353-372]
Systematic Review Systematic Evaluation of the Consequences and Drivers of Independent Auditors' Cognitive Styles [Volume 13, Issue 51, 2024, Pages 323-336]

Keyword Index

A

B

C

D

E

F

G

H

I

K

L

M

N

O

P

Q

R

S

T

U

V

W

Z