Keyword Index
A
  • Academic Ranking Systems Determining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
  • AC chair accounting expertise Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • AC chair experience Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • AC chair independence Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • Accountants Prioritizing the components of organizational mistrust in the formation of Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 15, Issue 57, 2026, Pages 177-194]
  • Accounting Information Quality Testing the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms [Volume 15, Issue 59, 2026, Pages 207-217]
  • Accounting information systems Identifying The Effective Factors Of Accounting Information Systems On Tendency To Earnings Management In Financial Crisis Conditions [Volume 15, Issue 57, 2026, Pages 161-176]
  • Activity-based costing Investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system [Volume 15, Issue 60, 2026, Pages 279-294]
  • Analytical hierarchy process Explaining the audit components of identifying money laundering in banks with the Delphi method and ranking them with the Analytical Hierarchy Process [Volume 15, Issue 59, 2026, Pages 187-205]
  • Artificial Intelligence Presenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
  • Artificial Intelligence Providing a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process [Volume 15, Issue 60, 2026, Pages 175-190]
  • Artificial Intelligence Investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system [Volume 15, Issue 60, 2026, Pages 279-294]
  • Asset Management Identifying Factors Affecting Asset Management through the Internet of Things [Volume 15, Issue 59, 2026, Pages 43-61]
  • Audit Presenting critical thinking model of auditors with grounded theory [Volume 15, Issue 58, 2026, Pages 165-178]
  • Audit The Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
  • Audit Committee Fraud in Financial Statements and the Moderating Role of the Audit Committee: The Fuzzy Hierarchy Analysis (FAHP) Approach and the Hexagon Model. [Volume 15, Issue 60, 2026, Pages 71-87]
  • Auditing Explaining the audit components of identifying money laundering in banks with the Delphi method and ranking them with the Analytical Hierarchy Process [Volume 15, Issue 59, 2026, Pages 187-205]
  • Auditing Providing a model for the opportunities and challenges of artificial intelligence-based decision making in the audit process [Volume 15, Issue 60, 2026, Pages 175-190]
  • Auditing Analyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
  • Auditing Fair Value Accounting Estimates Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Audit Opinion Presenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
  • Auditor The relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
  • Auditors' Critical Thinking Presenting critical thinking model of auditors with grounded theory [Volume 15, Issue 58, 2026, Pages 165-178]
  • Auditors’ Judgment The Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
  • Auditor's professional ethics Presenting the optimal model of professional audit supervision in the public accountants community of Iran [Volume 15, Issue 57, 2026, Pages 57-72]
  • Audit quality The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Audit Report Delay The effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
  • Audit Reports Lag Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
  • Audit Risk Factors Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
B
  • Balance Score Card Determining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
  • Banking Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Banking system Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Belief The Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
  • Blockchain Analyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
  • Blockchain Technology The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Budget - Compilation of the generational accounting model and budget policies in accordance with the economic and budget structure of Iran [Volume 15, Issue 59, 2026, Pages 1-13]
  • Business Strategy The Mediating Role of Business Strategy in The Relationship Between The Indigenous Model of Environmental Uncertainty and The Volatility of Financial Characteristics and The Quality of Financial Information [Volume 15, Issue 58, 2026, Pages 241-262]
  • Business Strategy Investigating the Relation between Political connections and business Strategy on Tax aggressiveness reporting in Iran capital market (Empirical test of political power theory) [Volume 15, Issue 60, 2026, Pages 43-55]
C
  • CEO Overconfidence Explaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
  • Certified Public Accountants Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Client-Provided Evidence The Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
  • Cloze Index Content Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index [Volume 15, Issue 60, 2026, Pages 211-227]
  • Cognitive Goals The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Companies' competitiveness decisions Identifying quantitative and qualitative drivers and providing a model of their influence on companies' competitiveness decisions. [Volume 15, Issue 60, 2026, Pages 265-287]
  • Concentration of ownership Investigating the impact of audit committee fees on Window dressing by considering the moderating role of ownership concentration [Volume 15, Issue 57, 2026, Pages 211-222]
  • Core competence Explaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
  • Corona Epidemic Investigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
  • Corporate Governance Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
  • Corporate Governance The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Critical theory Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
D
  • Delphi method A model for detecting the effects of significant distortions in audit reports [Volume 15, Issue 57, 2026, Pages 353-370]
  • Delphi method Explaining the audit components of identifying money laundering in banks with the Delphi method and ranking them with the Analytical Hierarchy Process [Volume 15, Issue 59, 2026, Pages 187-205]
  • DID approach Impact of cryptocurrency profitability on banking system performance using DID approach [Volume 15, Issue 58, 2026, Pages 113-127]
E
  • Eckel criterion Explaining the effect of CEO overconfidence on abnormality in reported earnings [Volume 15, Issue 60, 2026, Pages 33-41]
  • Educational Interventions The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Electronic audit Investigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
  • Environment Comparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
  • ERP Investigating the impact of using new technologies (artificial intelligence and ERP) on the process of establishing an activity-based costing system [Volume 15, Issue 60, 2026, Pages 279-294]
  • Error management Presenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
  • Ethics Designing and Explaining the Human Resources Accounting Excellence Model in Ilam Telecommunications Company [Volume 15, Issue 58, 2026, Pages 57-80]
  • Exploratory Factor Analysis Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Extra-organizational factors Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
F
  • Factor analysis Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
  • Fair value accounting Challenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
  • Fair value Accounting Estimates Identifying Factors Influencing Auditing Fair Value Accounting Estimates Using Exploratory Factor Analysis [Volume 15, Issue 57, 2026, Pages 41-56]
  • Financial Crisis Identifying The Effective Factors Of Accounting Information Systems On Tendency To Earnings Management In Financial Crisis Conditions [Volume 15, Issue 57, 2026, Pages 161-176]
  • Financial Crisis Testing the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms [Volume 15, Issue 59, 2026, Pages 207-217]
  • Financial decisions Identifying factors affecting the financial decisions of managers with an emphasis on organizational intelligence and competitive intelligence and an inflated perception of literacy [Volume 15, Issue 60, 2026, Pages 229-244]
  • Financial Health Investigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
  • Financial Reporting the Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
  • Financial Reporting Complexity Influence of audit committee chair characteristics on financial reporting complexity [Volume 15, Issue 57, 2026, Pages 143-160]
  • Financial Statements The Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
  • Financial Taking Risk Investigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
  • Firm Size The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Flesch Index Content Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index [Volume 15, Issue 60, 2026, Pages 211-227]
  • Fraud detection The Connection Of the Components of Auditing Financial Statement And Fraud Prevention And detection [Volume 15, Issue 59, 2026, Pages 143-154]
  • Fraud detection Analyzing and examining the impact of blockchain on auditing, identifying the possibility of occurrence and preventing fraud [Volume 15, Issue 60, 2026, Pages 245-264]
  • Fraudulent Financial Reporting the Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting [Volume 15, Issue 59, 2026, Pages 237-255]
  • Fuzzy AHP Identifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
  • Fuzzy Delphi Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Fuzzy Delphi Presenting the model of error management and its effect on the audit opinion [Volume 15, Issue 59, 2026, Pages 115-132]
  • Fuzzy screening Identifying dimensions and components of well-being using Meta-synthesis method and determining its importance level from the point of view of accountants using fuzzy screening method [Volume 15, Issue 57, 2026, Pages 1-19]
G
  • Gardner's multiple intelligences Prioritizing the components of organizational mistrust in the formation of Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 15, Issue 57, 2026, Pages 177-194]
  • Grounded Theory Investigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
  • Grounded Theory Identifying inadequacies and governance problems in the banking system and providing a model to improve them [Volume 15, Issue 59, 2026, Pages 25-42]
  • Growth without inflation Challenges and solutions of applying fair value accounting in banks with the approach of growth without inflation [Volume 15, Issue 59, 2026, Pages 63-80]
H
  • Health sector Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
  • Hexagon Model Fraud in Financial Statements and the Moderating Role of the Audit Committee: The Fuzzy Hierarchy Analysis (FAHP) Approach and the Hexagon Model. [Volume 15, Issue 60, 2026, Pages 71-87]
  • Human Resource Accounting Designing and Explaining the Human Resources Accounting Excellence Model in Ilam Telecommunications Company [Volume 15, Issue 58, 2026, Pages 57-80]
I
  • Increasing the quality of auditing Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Internal audit Designing an optimal model of internal audit in the Ministry of Health and examining its impact on improving the dimensions of internal controls in post-crisis conditions [Volume 15, Issue 58, 2026, Pages 471-493]
  • Internal Process Determining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
  • Internet of Things Identifying Factors Affecting Asset Management through the Internet of Things [Volume 15, Issue 59, 2026, Pages 43-61]
  • Interpretative Structure The Practical Factors of Blockchain Technology in Improving Audit Quality with an Interpretive Structural Approach [Volume 15, Issue 58, 2026, Pages 263-284]
  • Interpretive Structural Modeling Interpretive structural modeling of risk determining factors affecting stock returns of companies listed on the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 101-114]
  • Intrinsic Islamic Religiosity The Effect of Intrinsic Islamic Religiosity on Auditors' Judgment [Volume 15, Issue 57, 2026, Pages 21-40]
  • Inventory Tunneling Incentive and Transfer Pricing [Volume 15, Issue 60, 2026, Pages 113-128]
  • Iranian banking industry Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
K
  • Key word Revaluation Presenting the revaluation model of asset structure through foundation data theory and metacomposition [Volume 15, Issue 57, 2026, Pages 291-313]
  • Key words: capital uncertainty The effect of time asymmetry of profit announcements on the uncertainty of stock investors [Volume 15, Issue 57, 2026, Pages 195-209]
  • Keywords: corporate governance Investigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
  • Keywords: Earning response coefficient The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Keywords: financial characteristics The effect of financial characteristics and ownership structure on the timeliness of financial reporting with an emphasis on the type of auditor's opinion in Tehran Stock Exchange. [Volume 15, Issue 58, 2026, Pages 81-102]
  • Keywords: Public Sector Accounting Standards Content Analysis and Comparison of Readability and Comprehensibility of Iran's Public Sector Accounting Standards Among Users using Cloze and Flesch Index [Volume 15, Issue 60, 2026, Pages 211-227]
  • Keywords: Theme Analysis Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
M
  • Machiavellianism Prioritizing the components of organizational mistrust in the formation of Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 15, Issue 57, 2026, Pages 177-194]
  • Machiavellianism The Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
  • Machiavellianism Machiavellianism and earnings management with the mediating role of moral discounting in Iranian electricity distribution companies [Volume 15, Issue 58, 2026, Pages 423-441]
  • Management platforms Presenting a corporate governance model in the health sector based on the foundation's data approach [Volume 15, Issue 57, 2026, Pages 331-351]
  • Meta-heuristic algorithms Testing the level of Accounting Information Quality during the Financial crisis By the method meta-heuristic Algorithms [Volume 15, Issue 59, 2026, Pages 207-217]
  • Meta-synthesis Identifying dimensions and components of well-being using Meta-synthesis method and determining its importance level from the point of view of accountants using fuzzy screening method [Volume 15, Issue 57, 2026, Pages 1-19]
  • Meta-synthesis Propose a model for successful IT auditing in Iran's banking industry [Volume 15, Issue 58, 2026, Pages 383-405]
  • Ministry of Health Designing an optimal model of internal audit in the Ministry of Health and examining its impact on improving the dimensions of internal controls in post-crisis conditions [Volume 15, Issue 58, 2026, Pages 471-493]
  • Moderating variable The effect of corporate governance on earning response coefficient; the moderating role of firm size [Volume 15, Issue 60, 2026, Pages 129-142]
  • Moral Courage The Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
  • Moral Foundations The Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
O
  • Oil and Gas Industry Comparative study of disclosure in oil and gas industry sustainability reporting [Volume 15, Issue 57, 2026, Pages 121-142]
  • Oligarchy in auditing Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Organizational paranoid Prioritizing the components of organizational mistrust in the formation of Machiavellian personality of accountants with emphasis on Gardner's theory of multiple intelligences [Volume 15, Issue 57, 2026, Pages 177-194]
  • Ownership Structure The effect of financial characteristics and ownership structure on the timeliness of financial reporting with an emphasis on the type of auditor's opinion in Tehran Stock Exchange. [Volume 15, Issue 58, 2026, Pages 81-102]
P
  • Panel data Investigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
  • Personality The relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
  • Pharmaceutical Industries Investigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
  • Political communication Investigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
  • Political communication Investigating the Relation between Political connections and business Strategy on Tax aggressiveness reporting in Iran capital market (Empirical test of political power theory) [Volume 15, Issue 60, 2026, Pages 43-55]
  • Political connections The Impact of Business Strategy on Tax Avoidance with Emphasis on the Effect of Political Connections [Volume 15, Issue 58, 2026, Pages 179-196]
  • Political governance Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Professionalism The relationship between organizational personality and auditor professionalism [Volume 15, Issue 60, 2026, Pages 165-173]
  • Profitability Identifying and explaining factors affecting the profitability of drug distribution companies [Volume 15, Issue 59, 2026, Pages 133-142]
  • Profitability Investigating the relationship between financial risk-taking and profitability of pharmaceutical industries (health crisis conditions) [Volume 15, Issue 59, 2026, Pages 273-284]
  • Profitability of cryptocurrency Impact of cryptocurrency profitability on banking system performance using DID approach [Volume 15, Issue 58, 2026, Pages 113-127]
  • Public organizations Investigating the Effect of Electronic Audit Factors on the Financial Health of Public Organizations in Iran [Volume 15, Issue 57, 2026, Pages 105-120]
  • Public Universities Determining the measurement of the internal process in public universities according to BSC [Volume 15, Issue 60, 2026, Pages 143-163]
R
  • Related party transactions Investigating the effects of transparency of financial information, political communication and transactions with people related to corporate governance in companies admitted to the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 81-100]
  • Religious Attitudes The Impact of moral foundations and auditors' religious attitudes [Volume 15, Issue 59, 2026, Pages 15-24]
  • Representation conflict Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
  • Risk Assessment Evaluation of Factors Affecting Audit Risk Based on Factor Analysis Approach [Volume 15, Issue 58, 2026, Pages 197-216]
  • Risk-taking Explaining the professional self-efficacy of auditors based on personality dimensions [Volume 15, Issue 58, 2026, Pages 143-163]
S
  • Social Dominance The Relationship Between Machiavellianism, Social Dominance and Moral Courage: Evidence of the Auditing Profession [Volume 15, Issue 58, 2026, Pages 103-111]
  • Social psychology constructs The Role of Social Psychological Factors in Fraudulent Financial Reporting [Volume 15, Issue 58, 2026, Pages 459-470]
  • Stock Price Synchronicity Explaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
  • Stock Returns Interpretive structural modeling of risk determining factors affecting stock returns of companies listed on the Tehran Stock Exchange [Volume 15, Issue 59, 2026, Pages 101-114]
  • Strengthening the knowledge and skills of human resources Comprehensive Model of Oligarchy in Auditing: Investigating the Structure and Correcting Trends [Volume 15, Issue 60, 2026, Pages 17-31]
  • Support Vector Machine Presenting a fraud prediction model based on artificial intelligence (support vector machine (SVM) model) [Volume 15, Issue 59, 2026, Pages 175-186]
T
  • Tax Avoidance The Impact of Business Strategy on Tax Avoidance with Emphasis on the Effect of Political Connections [Volume 15, Issue 58, 2026, Pages 179-196]
  • Tax Avoidance The effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
  • Teaching Method The effectiveness of educational interventions on the realization of cognitive goals from financial statements. [Volume 15, Issue 57, 2026, Pages 385-398]
  • Tehran Stock Exchange The effect of tax risk on audit report delay [Volume 15, Issue 60, 2026, Pages 57-69]
  • Text Analysis Explaining the role of organizational core competence on stock price concurrency [Volume 15, Issue 57, 2026, Pages 315-329]
U
  • Usefulness Financial Reports Providing Suitable Model for Identifying and Analyzing the Factors that Determine the Audit Report Lag [Volume 15, Issue 58, 2026, Pages 301-311]
V
  • Volatility of Financial Characteristics The Mediating Role of Business Strategy in The Relationship Between The Indigenous Model of Environmental Uncertainty and The Volatility of Financial Characteristics and The Quality of Financial Information [Volume 15, Issue 58, 2026, Pages 241-262]
  • Volatility of The Quality of Financial Information The Mediating Role of Business Strategy in The Relationship Between The Indigenous Model of Environmental Uncertainty and The Volatility of Financial Characteristics and The Quality of Financial Information [Volume 15, Issue 58, 2026, Pages 241-262]
  • Volume The effect of time asymmetry of profit announcements on the uncertainty of stock investors [Volume 15, Issue 57, 2026, Pages 195-209]
W
  • Whistleblowing Investigating the Effect of social Justice Dimensions on the Quality of Whistleblowing [Volume 15, Issue 58, 2026, Pages 37-55]
  • Window dressing Investigating the impact of audit committee fees on Window dressing by considering the moderating role of ownership concentration [Volume 15, Issue 57, 2026, Pages 211-222]