Journal of Management Accounting and Auditing Knowledge

Keyword Index

A

Accountants Explaining the Job Involvement pattern of accountants using the gamification method [Volume 14, Issue 56, 2025, Pages 323-342]
Accounting Education Presentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
Accounting Information System Development of Strategic Management Accounting by Using Accounting Information Systems in the Face of Environmental Drivers [Volume 14, Issue 55, 2025, Pages 193-207]
Accounting Model Providing a model of court accounting techniques to predict and reduce technological risk and legal risk in Iran's public sector [Volume 14, Issue 54, 2025, Pages 263-273]
Accounting Model Providing a model of court accounting techniques to predict and reduce reporting risk and fraud risk in Iran's public sector [Volume 14, Issue 55, 2025, Pages 249-263]
Accounting software Evaluation and ranking of effective factors in the deployment of accounting software [Volume 14, Issue 54, 2025, Pages 149-163]
Accounting Theory The Influence of Financial Accounting Theory on the FASB Conceptual Framework [Volume 14, Issue 53, 2025, Pages 37-53]
Accrued Profit Management Modeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
Acute inflationary economy Investigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies [Volume 14, Issue 53, 2025, Pages 221-234]
Administrative Health Investigating the relations between the components of Internal Control System Organization to Reduce Financial Violations and Improve Administrative Health [Volume 14, Issue 55, 2025, Pages 17-32]
Advantages of Blockchain Technology Investigating the feasibility of blockchain technology in the field of accounting and financial reporting [Volume 14, Issue 54, 2025, Pages 133-148]
Agency cost Investigate the Relationship Between Quasi Governmental Companies with Agency Cost, Financial ReportingQuality and Fiscal and governance policy Firms:The test Theory of Political Economy [Volume 14, Issue 56, 2025, Pages 361-381]
Agency theory Investigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
Aggressive and Conservative Risk Appetite The Effects of Aggressive and Conservative Risk Appetite on Financial Reporting Behavior Considering the Moderating Effect of Honesty- Humility [Volume 14, Issue 55, 2025, Pages 45-60]
Application Status Management Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
Audit Prioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
Audit Clauses The Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
Audit Committee Influence of audit committee effectiveness on financial reporting complexity [Volume 14, Issue 54, 2025, Pages 165-186]
Audit Committee Explaining the components and model of effective internal control from the perspective of senior management and the audit committee with the approach of structural equations [Volume 14, Issue 55, 2025, Pages 83-98]
Auditing Presenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
Auditing Institutions Prioritizing the Challenges of Human Resource Management in Auditing Institutions [Volume 14, Issue 54, 2025, Pages 205-220]
Audit institutions A model to identify the personality and moral characteristics of the country's independent auditors [Volume 14, Issue 56, 2025, Pages 383-394]
Audit Issues The Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
Auditor and employer relationship Identifying and ranking the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-Fuzzy process. [Volume 14, Issue 53, 2025, Pages 1-18]
Auditor Objectivity The effect of moral intelligence and its intensity on moral decision-making, emphasizing the role of the auditor's objectivity [Volume 14, Issue 56, 2025, Pages 167-181]
Auditors Explaining the function of impact management in the role of auditors from the perspective of Goffman's dramatic theory and presenting the proposed model [Volume 14, Issue 56, 2025, Pages 147-166]
Auditor Selection Manager's Efficiency to Create Operating Cash Flows and Independent Auditor Selection: A Test of Upper Echelons Theory [Volume 14, Issue 55, 2025, Pages 33-44]
Auditor's judgment,. Auditor's decision-making The role of multiple intelligences on auditor's judgment and decision-making [Volume 14, Issue 56, 2025, Pages 193-206]
Audit quality Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
Audit quality Extracting the cause and effect relationship of variables affecting the quality of financial reporting using DEMATEL's approach [Volume 14, Issue 54, 2025, Pages 37-55]
Audit quality Identification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Audit quality بررسی تاثیر ابعاد استرس شغلی و فشار بودجه زمانی بر کیفیت حسابرسی با تاکید بر نقش واسطه ای فرسودگی شغلی [Volume 14, Issue 56, 2025, Pages 17-32]
Audit quality Impact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
Audit Report Quality Identifying and ranking the factors affecting the relationship between the auditor and the employer based on the ethical approach and its effect on the quality of the audit report using the Delphi-Fuzzy process. [Volume 14, Issue 53, 2025, Pages 1-18]

C

Capital Adequacy Measuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]
Cash flows The Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
Characteristics of the auditing institute Identification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Characteristics of the auditor Identification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Characteristics of the employer Identification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Client loyalty Measuring the audit quality In the face of With Client loyalty With approach PSO Algorithm [Volume 14, Issue 53, 2025, Pages 235-245]
Cloud Accounting Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
Cloud Accounting Risks Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
Cloud Computing Cloud Computing in the Accounting Job: Designing a Model of Cloud Accounting Risk Mitigation Strategies [Volume 14, Issue 54, 2025, Pages 331-346]
Cognitive Styles Presentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
Competency Optimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
Conservatism Analyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
Continuity of activity Investigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies [Volume 14, Issue 53, 2025, Pages 221-234]
Corporate Citizen Reporting " Representation a Model of Corporate Citizen Reporting Model for Effectiveness of Persuasion Desirability the Information Needs of Stakeholders [Volume 14, Issue 56, 2025, Pages 263-279]
Corporate Governanc Investigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
Corporate Governance Extracting the cause and effect relationship of variables affecting the quality of financial reporting using DEMATEL's approach [Volume 14, Issue 54, 2025, Pages 37-55]
Corporate Governance Modeling corporate governance in the economic growth of companies listed in Tehran Bahadur Stock Exchange.. [Volume 14, Issue 55, 2025, Pages 209-230]
Corporate Governance A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
Corporate Governance Criteria Fuzzy explanation of the model for predicting the transparency of financial reporting in Tehran Stock Exchange listed companies [Volume 14, Issue 56, 2025, Pages 49-64]
Corporate Governance Structure Impact of corporate governance system in audit firms on audit quality [Volume 14, Issue 56, 2025, Pages 97-113]
Corporate management system Investigating the effect of the corporate governance system on the relationship between actors and the role of social responsibilities in companies admitted to the Tehran Stock Exchange. [Volume 14, Issue 56, 2025, Pages 343-360]
Cost of Equity Explaining the mediating role of unknown factors of tax conflicts on the relationship between the tax gap and the cost of equity [Volume 14, Issue 55, 2025, Pages 161-175]

D

Debt Maturity The Effect of Mental Accounting of Investors on Debt Maturity and Growth Opportunities of Assets of Companies Listed on the Stock Exchange [Volume 14, Issue 54, 2025, Pages 287-312]
Development Strategies Management Accounting in Public Sector: Application Status and Development Strategies [Volume 14, Issue 54, 2025, Pages 347-359]
Dialectical Approach Effect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
Dimensions of financial reporting Investigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
Dimensions of job stress بررسی تاثیر ابعاد استرس شغلی و فشار بودجه زمانی بر کیفیت حسابرسی با تاکید بر نقش واسطه ای فرسودگی شغلی [Volume 14, Issue 56, 2025, Pages 17-32]
Dimtel Identifying the managerial pattern of causal relationships and prioritizing factors affecting green production in smart production systems based on digital transformation [Volume 14, Issue 54, 2025, Pages 221-237]
Disclosure Quality Investigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
Discourse on Auditor Interactions Effect of Dialectical Metaphor of Negotiation Process Auditors [Volume 14, Issue 53, 2025, Pages 95-109]
Driver A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
Driver Analysis A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]

E

Economic Content Information،Honest Expression Investigating the change of independent auditor on the economic information content of companies listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2025, Pages 55-77]
Effective internal control Explaining the components and model of effective internal control from the perspective of senior management and the audit committee with the approach of structural equations [Volume 14, Issue 55, 2025, Pages 83-98]
Efficiency Presenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
Environmental Strategies Investigating the relationship between strategic management accounting and strategic environmental performance by considering the effects of environmental strategies [Volume 14, Issue 53, 2025, Pages 187-200]
Error management Investigating the Position of Error Management in Improving the Quality of Financial Reporting [Volume 14, Issue 55, 2025, Pages 61-81]
Ethical climate The effect of ethical climate on auditors’ whistle-blowing whit the mediating role of job satisfaction and organizational commitment [Volume 14, Issue 56, 2025, Pages 83-95]
Ethical components The effect of professional ethics on auditors' judgments [Volume 14, Issue 54, 2025, Pages 251-262]
Evaluating Evaluating the effectiveness of cost system information in the organization of agricultural education, extension and research, in order to improve performance and financial reporting [Volume 14, Issue 53, 2025, Pages 275-290]
Evaluation Evaluation and ranking of effective factors in the deployment of accounting software [Volume 14, Issue 54, 2025, Pages 149-163]
External factors Fuzzy explanation of the model for predicting the transparency of financial reporting in Tehran Stock Exchange listed companies [Volume 14, Issue 56, 2025, Pages 49-64]
External factors Presenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]

M

Machiavellianism Presenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
Major Shareholders Type of auditor, industry-specific auditor and obtaining collateral-based facilities (Empirical evidence:companies active in Tehran Stock Exchange) [Volume 14, Issue 55, 2025, Pages 145-160]
Management Ability Extracting the cause and effect relationship of variables affecting the quality of financial reporting using DEMATEL's approach [Volume 14, Issue 54, 2025, Pages 37-55]
Management accounting system Fitting the causal model of the effect of management accounting system and management decision-making style on management performance in small and medium enterprises of Kurdistan province [Volume 14, Issue 53, 2025, Pages 151-168]
Management environmental expenses Study of management environmental expenses in petrochemical companies accepted in Tehran stock exchange using financial performance indices [Volume 14, Issue 55, 2025, Pages 111-127]
Management performance Fitting the causal model of the effect of management accounting system and management decision-making style on management performance in small and medium enterprises of Kurdistan province [Volume 14, Issue 53, 2025, Pages 151-168]
Manager's Efficiency Manager's Efficiency to Create Operating Cash Flows and Independent Auditor Selection: A Test of Upper Echelons Theory [Volume 14, Issue 55, 2025, Pages 33-44]
Markov Switching Modeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
Metacognition Human Resource Accounting and Reporting Based on Metacognitive Testing with the Future Development Approach for Corporate Reporting. [Volume 14, Issue 53, 2025, Pages 247-257]
Metacognitive Testing Human Resource Accounting and Reporting Based on Metacognitive Testing with the Future Development Approach for Corporate Reporting. [Volume 14, Issue 53, 2025, Pages 247-257]
Mixed Approach Presentation and validation of an effective educational model in accounting based on learning-cognitive styles [Volume 14, Issue 53, 2025, Pages 341-360]
Model Investigating the Financial Reporting Requirements of Managers based on the Acute Inflationary Economy in Order to Continue the Activities of Tehran Stock Exchange Companies [Volume 14, Issue 53, 2025, Pages 221-234]
Model Investigating the effect of the corporate governance system on the relationship between actors and the role of social responsibilities in companies admitted to the Tehran Stock Exchange. [Volume 14, Issue 56, 2025, Pages 343-360]
Model Design Presenting the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit [Volume 14, Issue 56, 2025, Pages 395-410]
Moral Foundations Managers' Narcissism, Moral Foundations and Corporate Social Responsibility Perception: Presentation a Model on the Basis of Structural Equation [Volume 14, Issue 53, 2025, Pages 19-35]
Multi Criteria Decision Making.linear programming Optimal Implementation of Corporate Governance; the Role of Committees and Competencies of Members [Volume 14, Issue 55, 2025, Pages 231-247]
Multiple Intelligences The role of multiple intelligences on auditor's judgment and decision-making [Volume 14, Issue 56, 2025, Pages 193-206]

R

Readability of Financial Statements Assessing the effect of readability of financial statements and financial reporting credibility on companies' value creation from the perspective of shareholders [Volume 14, Issue 54, 2025, Pages 57-71]
Real Profit Management Modeling how real profit and accrual management affects price manipulation in different business cycles [Volume 14, Issue 53, 2025, Pages 201-219]
Relativism Presenting a model for management earnings forecast accuracy based on new ethics criteria [Volume 14, Issue 55, 2025, Pages 99-109]
Reliability The role of the components of ethical compatibility and reliability of partners in the success of mergers of audit firms [Volume 14, Issue 53, 2025, Pages 259-273]
Reporting Identification, measurement and financial reporting of cultural heritage assets using the foundation's data method [Volume 14, Issue 56, 2025, Pages 1-10]
Report of wrongdoing Presenting a model of the mediating role of spiritual intelligence on the relationship between internal auditors' narcissism and their tendency to report wrongdoing [Volume 14, Issue 54, 2025, Pages 361-374]
Restatement of financial statements Optimizing Benish's fraud model in forecasting Restatement of Financial Statements Using a combination of neural network and Genetic Algorithm [Volume 14, Issue 54, 2025, Pages 73-87]
Return on Sales Study of management environmental expenses in petrochemical companies accepted in Tehran stock exchange using financial performance indices [Volume 14, Issue 55, 2025, Pages 111-127]
Return on Stock The Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
Reward Investigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]
Risk Assessment Presenting a model for assessing investment risk in public-private partnership projects [Volume 14, Issue 56, 2025, Pages 249-261]
Risk-taking Measuring credit risk and capital adequacy according to the size and ownership structure of Iran's listed banks based on the generalized panel moments model (GMM). [Volume 14, Issue 54, 2025, Pages 313-329]

S

Second-order confirmatory factor analysis Identification and ranking factors affecting audit quality in the view of related groups in Iran using confirmatory factor analysis [Volume 14, Issue 55, 2025, Pages 129-144]
Social responsibility Managers' Narcissism, Moral Foundations and Corporate Social Responsibility Perception: Presentation a Model on the Basis of Structural Equation [Volume 14, Issue 53, 2025, Pages 19-35]
Stochastic Frontier Approach The Effect of Company's Marketing Capability on its Return on Stock, Corporate Value, and Cash Flows Using the Stochastic Frontier Approach [Volume 14, Issue 54, 2025, Pages 1-16]
Stock Price The Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
Stock Price Synchronicity The Impact of Key Issues of Risk-Based Auditing at the Company Level and at the Account Level on Stock price synchronicity with respect to Governmental and Non-Governmental Institutional Ownership [Volume 14, Issue 53, 2025, Pages 131-150]
Strategic Management Accounting Investigating the relationship between strategic management accounting and strategic environmental performance by considering the effects of environmental strategies [Volume 14, Issue 53, 2025, Pages 187-200]
Strategic Management Accounting Development of Strategic Management Accounting by Using Accounting Information Systems in the Face of Environmental Drivers [Volume 14, Issue 55, 2025, Pages 193-207]
Structural analysis Identifying and analyzing of effective structures influencing fraudulent behavior and whistleblowing of financial misconducts [Volume 14, Issue 55, 2025, Pages 1-16]
Structural Equation Model Moderating in the role of business strategy , firm size and competitive environment in the relationship between economic sanctions and financial reporting quality, a test of contingency theories and political economy [Volume 14, Issue 56, 2025, Pages 223-236]
Supervision Investigating the The Relationship between Corporate Governance Mechanisms and Re-Testing of Agency Theory in Developing Countries (A Case Study؛Iran) [Volume 14, Issue 56, 2025, Pages 33-47]

T

Tax Avoidance Presenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]
Tax Capacity Comparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
Tax Compliance Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
Tax effort Comparative study of readability techniques and comprehensibility of public sector accounting standards [Volume 14, Issue 53, 2025, Pages 323-340]
Tax gap The Impact of the Implementation of International Financial Reporting Standards (IFRS) on the Relationship Between Financial Statement Comparability and Tax Gap [Volume 14, Issue 53, 2025, Pages 169-186]
Tax gap Explaining the mediating role of unknown factors of tax conflicts on the relationship between the tax gap and the cost of equity [Volume 14, Issue 55, 2025, Pages 161-175]
Taxpayer behavior Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
Tehran Stock Exchange Analyzing the relationship between financial leverage and conditional and unconditional conservatism with emphasis on structural equations [Volume 14, Issue 53, 2025, Pages 79-93]
Tehran Stock Exchange Presenting a model for identifying strategic factors on the tax avoidance process of private companies accepted in the Tehran Stock Exchange, focusing on interpretive structural modeling and MICMAC analysis. [Volume 14, Issue 56, 2025, Pages 65-82]
Tehran Stock Exchange" Modeling corporate governance in the economic growth of companies listed in Tehran Bahadur Stock Exchange.. [Volume 14, Issue 55, 2025, Pages 209-230]
The Future of Corporate Governance A Framework for Identifying and Analyzing the Drivers of Corporate Governance in Iran [Volume 14, Issue 56, 2025, Pages 131-146]
Theme Analysis Identifying the managerial pattern of causal relationships and prioritizing factors affecting green production in smart production systems based on digital transformation [Volume 14, Issue 54, 2025, Pages 221-237]
Time Budget Pressure بررسی تاثیر ابعاد استرس شغلی و فشار بودجه زمانی بر کیفیت حسابرسی با تاکید بر نقش واسطه ای فرسودگی شغلی [Volume 14, Issue 56, 2025, Pages 17-32]
Trust Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]
Type of Auditor Type of auditor, industry-specific auditor and obtaining collateral-based facilities (Empirical evidence:companies active in Tehran Stock Exchange) [Volume 14, Issue 55, 2025, Pages 145-160]
Typology Evaluating the behavior of taxpayers through typology according to the analysis of power-trust relations [Volume 14, Issue 53, 2025, Pages 111-129]

Keyword Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W