Keyword Index
A
  • Ability and personality traits Presentation the Pattern and prioritizing of the Role of the Auditor's Ability and Personality Traits to Resolve the Conflict through Negotiations between the Auditor and the Client [Volume 16, Issue 61, 2027, Pages 209-231]
  • Abnormal Audit Fees The effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
  • Accountability mechanisms Modeling the management of organizational inertia in the implementation of strategic management accounting with the focus on accountability mechanisms and the mediation of corporate culture [Volume 16, Issue 61, 2027, Pages 353-372]
  • Accounting and auditing quality, stock exchange, grounded theory Presenting a model of factors affecting the increase in accounting and auditing quality of companies listed on the Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 493-504]
  • Accounting Comparability The effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
  • Accrual-based earnings management, real earnings management, expertise, experience, audit committee The relationship between the presence of women in the audit committee and the characteristics of female members of the audit committee with management [Volume 16, Issue 64, 2027, Pages 141-154]
  • Amiost's liquidity ratio, Amihud's illiquidity ratio, call option Analysis of the effect of derivatives value on the liquidity of corporations' assets [Volume 16, Issue 64, 2027, Pages 187-202]
  • Audit Fee Type of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
  • Audit Fees The effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
  • Audit Fees Explaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
  • Audit firms, Society of Certified Public Accountants, Audit firm partner Providing a balanced ranking index for auditing firms based on the fuzzy Delphi technique [Volume 16, Issue 64, 2027, Pages 461-478]
  • Auditing Fees The effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
  • Audit opinion based on mental states Identifying the antecedents and psychological effects on the audit opinion using foundational data theory [Volume 16, Issue 63, 2027, Pages 1-16]
  • Auditor Opinion Shopping The impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
  • Auditor professional skepticism, auditor incompetence, social health assessment, auditor personality type Auditor incompetence, the application of professional skepticism, and social health assessment [Volume 16, Issue 64, 2027, Pages 311-327]
  • Audit Pricing Explaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
  • Audit quality Analyzing the role of remote auditing on audit quality, audit efficiency and auditors' job satisfaction: the moderating role of dispositional factors [Volume 16, Issue 62, 2027, Pages 1-17]
  • Audit quality The relationship between internal and external dimensions of audit quality and the quality of public sector financial reporting in crisis conditions [Volume 16, Issue 62, 2027, Pages 51-66]
  • Audit quality Presenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2027, Pages 1-16]
  • Audit Report Presenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2027, Pages 1-16]
  • Audit Report Delays Explaining the audit pricing model: Evidence from Tehran Stock Exchange [Volume 16, Issue 64, 2027, Pages 223-232]
  • Audit Report Quality Analysis of the relationship between time budget pressure, the quality of independent audit report and the type of auditor's opinion in the Iranian capital market [Volume 16, Issue 62, 2027, Pages 375-394]
  • Audit Silence A model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
  • Audit Team A model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
  • Australia. foundational data theory Providing a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
B
  • Bank Examining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
  • Bayesian averaging models Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
  • Blockchain Technology Studying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information [Volume 16, Issue 64, 2027, Pages 479-492]
  • Board independence Assessing the moderating role of the quality rating of audit institutions on the relationship between the independence of the board of directors and the change in classification in the Tehran Stock Exchange. [Volume 16, Issue 63, 2027, Pages 259-272]
  • Budgeting Presenting a Performance-Based Budgeting Model and Evaluating Its Impact on Bank Managers’ Performance (A Case Study of Shahr Bank) [Volume 16, Issue 64, 2027, Pages 359-373]
  • Business Strategies Accounting conservatism forward-looking and defensive business strategies and environmental uncertainty with an emphasis on the asymmetric timeliness model [Volume 16, Issue 62, 2027, Pages 213-235]
C
  • Canada Providing a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
  • Capital Structure, External Capital Structure, Statement of Changes in Equity Explain the role of ownership structure on the relationship between external capital structure and the informational content of the statement of changes in equity [Volume 16, Issue 64, 2027, Pages 299-310]
  • CEO Turnover Type of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
  • Collapse Risk Investigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
  • Competitive advantage Examining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
  • Corporate Sustainability Performance Investigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
  • Cost Management Identification and prioritization of quality costs of production of various products in industrial-manufacturing companies: industrial-manufacturing companies of Mashhad Toos Industrial City [Volume 16, Issue 62, 2027, Pages 35-50]
  • Cost Management The management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
  • Court of Audit The mediating role of personality traits on the relationship between financial intelligence and auditors' judgment in the Court of Audit [Volume 16, Issue 61, 2027, Pages 129-145]
  • Credit Risk Reporting, tructural elements, content elements, Financial and Credit Institutions Proposing a Comprehensive Model for Credit Risk Reporting in Financial Institutions: Emphasis on Structural and Content Elements [Volume 16, Issue 64, 2027, Pages 329-357]
D
  • Delphi method Presenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2027, Pages 1-16]
  • Demographic characteristics Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2027, Pages 505-520]
  • Development stages of internal audit A selective model of internal audit growth stages in the oil industry from the perspective of professional experts using the theme analysis method [Volume 16, Issue 62, 2027, Pages 169-188]
E
  • Earning Sustainability The effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
  • Economic regimes Modeling the accuracy of management earnings forecasting in different economic regimes [Volume 16, Issue 62, 2027, Pages 139-167]
  • Employee Stock Ownership Plan (ESOP), Startups, Grounded Theory Designing an Implementation Model of Employee Stock Ownership Plan (ESOP) in Iranian Startups [Volume 16, Issue 64, 2027, Pages 245-264]
  • England Providing a model for determining audit fee with a comparative study approach [Volume 16, Issue 61, 2027, Pages 1-17]
  • Ethical principles Investigating the effect of ethical principles, religiosity, auditor's personality and coronavirus on the quality of independent auditors' audit services [Volume 16, Issue 61, 2027, Pages 31-46]
  • External Organizational Performance Investigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
F
  • Financial and non-Financial Metrics Investigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
  • Financial Fraud Designing a comprehensive model to detect financial fraud in government and non-government companies [Volume 16, Issue 61, 2027, Pages 185-208]
  • Financial self-efficacy Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2027, Pages 505-520]
  • Forced Turnover Type of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
  • Form of Succession Type of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
  • Fuzzy Delphi Presenting a model of financial performance based on social responsibility in banks with a phenomenological approach [Volume 16, Issue 61, 2027, Pages 147-166]
  • Fuzzy-set Qualitative Comparative Analysis (fsQCA) Assessment of financial risk tolerance with Fuzzy-set Qualitative Comparative Analysis (fsQCA)in Iran's capital market [Volume 16, Issue 61, 2027, Pages 115-128]
G
  • Globalization Presenting a model of the challenges of implementing Islamic accounting in Iran and its globalization [Volume 16, Issue 62, 2027, Pages 111-120]
  • Going Concern The impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
  • Green accounting, financial mechanisms of the construction industry, green building Presenting the green accounting model in the financial mechanisms of the construction industry to promote green building [Volume 16, Issue 64, 2027, Pages 203-221]
  • Ground approach The management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
  • Grounded factors Identifying and ranking the causal, contextual and central factors of critical realism of ethics and accounting culture with the foundation's data approach [Volume 16, Issue 64, 2027, Pages 33-50]
  • Grounded Theory Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
  • Grounded Theory Presenting a model for measuring financial innovation based on foundation data approach [Volume 16, Issue 63, 2027, Pages 101-118]
  • Group Shareholders Investigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
I
  • Internal audit Fuzzification of the weak points of internal audit of municipalities [Volume 16, Issue 64, 2027, Pages 51-71]
  • Internal audit model, ethical behavior, effectiveness, economic efficiency, and efficiency, National Iranian Gas Company Identifying and prioritizing factors of ethical behavior of internal auditors with emphasis on improving effectiveness, efficiency, cost-effectiveness, and professional ethics [Volume 16, Issue 64, 2027, Pages 287-298]
  • Internal Control Quality, Social Responsibility, Future Financial Performance Social Responsibility and Future Financial Performance: Testing the Moderating Role of Internal Controls Quality [Volume 16, Issue 64, 2027, Pages 127-140]
  • Internal Controls Studying the mediating role of internal controls on the relationship between blockchain technology and the qualitative characteristics of accounting information [Volume 16, Issue 64, 2027, Pages 479-492]
  • Internal Organizational Performance Investigating the moderating role of management ability in the effect of company's functional components on financial performance Sustainability [Volume 16, Issue 63, 2027, Pages 31-69]
  • Investor decision-making Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2027, Pages 505-520]
  • Investors' lifetime preferences Presenting a Model of Individual Decision-Making based on Behavioral, Demographic, and Financial Self-Efficacy Factors, Considering Investors' Lifetime Preferences [Volume 16, Issue 64, 2027, Pages 505-520]
  • Iran Presenting a model of the challenges of implementing Islamic accounting in Iran and its globalization [Volume 16, Issue 62, 2027, Pages 111-120]
  • Iranian Capital Market Assessment of financial risk tolerance with Fuzzy-set Qualitative Comparative Analysis (fsQCA)in Iran's capital market [Volume 16, Issue 61, 2027, Pages 115-128]
K
  • Keywords: Debt default The impact of debt default dimensions and buying opinions on financial status with the moderating role of business continuity [Volume 16, Issue 61, 2027, Pages 19-29]
  • Keywords: type of audit opinion Investigating the efficiency and accuracy of machine learning algorithms in predicting the type of audit opinion: Evidence from Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 175-191]
L
  • Legal and Arbitration Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
M
N
O
  • Opinion Shopping The effect of Audit opinion Shopping on abnormal audit fees; Evidence from the private sector [Volume 16, Issue 63, 2027, Pages 193-205]
  • Optimization Designing a model to optimize the effects of financial accelerators in the accounting cycle of companies admitted to the Tehran Stock Exchange in conditions of uncertainty [Volume 16, Issue 64, 2027, Pages 17-32]
  • Organizational Sound A model to determine organizational silence at independent audit Using the Metacombination Method [Volume 16, Issue 64, 2027, Pages 265-286]
P
  • Personality Traits The mediating role of personality traits on the relationship between financial intelligence and auditors' judgment in the Court of Audit [Volume 16, Issue 61, 2027, Pages 129-145]
  • Prediction Investigating the efficiency and accuracy of machine learning algorithms in predicting the type of audit opinion: Evidence from Tehran Stock Exchange [Volume 16, Issue 63, 2027, Pages 175-191]
  • Presentation of a model, audit risk, sustainability reporting, artificial intelligence, qualitative method Presenting a sustainability reporting audit risk model with an artificial intelligence approach using Grounded-data method [Volume 16, Issue 64, 2027, Pages 393-404]
  • Pricing of Accruals The effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees [Volume 16, Issue 63, 2027, Pages 119-136]
  • Productivity Designing a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2027, Pages 105-125]
  • Professional judgment Professional judgment of independent auditors with an emphasis on wisdom: a systematic literature review [Volume 16, Issue 62, 2027, Pages 189-212]
  • Professional thinking Identifying the components of professional thinking of certified accountants in ambivalence and team psychological empowerment [Volume 16, Issue 64, 2027, Pages 73-88]
  • Profit Management Assessing the moderating role of the quality rating of audit institutions on the relationship between the independence of the board of directors and the change in classification in the Tehran Stock Exchange. [Volume 16, Issue 63, 2027, Pages 259-272]
  • Psychological empowerment Identifying the components of professional thinking of certified accountants in ambivalence and team psychological empowerment [Volume 16, Issue 64, 2027, Pages 73-88]
  • Psychology Presentation a Pattern of the Role of Effective Psychological Factors in Mental Representation on the Justification of Behavior and The Decision-Making Process of Management Accountants [Volume 16, Issue 63, 2027, Pages 153-174]
  • Public Sector The relationship between internal and external dimensions of audit quality and the quality of public sector financial reporting in crisis conditions [Volume 16, Issue 62, 2027, Pages 51-66]
  • Public Sector Presenting the conceptual model of the audit report and the audit quality of the public sector with the Delphi method [Volume 16, Issue 64, 2027, Pages 1-16]
Q
R
  • Reporting quality, integrated reporting, environmental, social and governance approach Identifying the scoring components to improve the quality of integrated reporting with an environmental, social and governance approach [Volume 16, Issue 64, 2027, Pages 375-392]
  • Risk Designing a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2027, Pages 105-125]
  • Risks Against Auditors Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]
  • Risk taking The optimal model of auditor risk management using structural equations [Volume 16, Issue 62, 2027, Pages 121-138]
S
  • Shareholders Investigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
  • Social Capital, Accounting Information, Social and Cultural Capital, Ground Theory The conceptual model of social capital using accounting information in Iran with a mixed approach [Volume 16, Issue 64, 2027, Pages 89-104]
  • Social media Examining social effects on bank value creation based on the role of electronic banking [Volume 16, Issue 61, 2027, Pages 299-314]
  • Social values Investigating the effect of cognitive style on the auditor's judgment according to the role of individual and social values and hope in God [Volume 16, Issue 61, 2027, Pages 167-183]
  • Stock Price Investigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
  • Stock Price Changes Investigating the Relationship Between Group Shareholders' Behavior and the Synchronization of Stock Price Changes with the Risk of Stock Price Collapse [Volume 16, Issue 64, 2027, Pages 521-530]
  • Strategic Management Accounting Development of a model for maintaining non-renewable natural resources and intergenerational justice with an emphasis on strategic management accounting (case study: polluting companies on the stock exchange). [Volume 16, Issue 61, 2027, Pages 233-247]
  • Strategic Management Accounting Modeling the management of organizational inertia in the implementation of strategic management accounting with the focus on accountability mechanisms and the mediation of corporate culture [Volume 16, Issue 61, 2027, Pages 353-372]
  • Sustainability The relationship between income diversity and value and sustainability (case study: insurance companies) [Volume 16, Issue 64, 2027, Pages 155-167]
T
  • Tabriz municipality The management model of Tabriz municipality's incomes and expenses (Ground approach) [Volume 16, Issue 62, 2027, Pages 83-100]
  • Tax Designing a taxpayer identification model based on risk level with the approach of improving the efficiency of the tax system (case study: taxpayers active in the industry sector of Hormozgan province) [Volume 16, Issue 64, 2027, Pages 105-125]
  • Tax intelligence, tax evasion, intelligent detection, economic development, tax policy Smartening the tax system and its effect on increasing tax revenues and economic development [Volume 16, Issue 64, 2027, Pages 443-459]
  • Tehran University of Medical Sciences Designing and compiling an organizational disclosure model to reduce organizational corruption studied in universities of medical sciences in Tehran [Volume 16, Issue 63, 2027, Pages 71-84]
  • Theme Analysis A selective model of internal audit growth stages in the oil industry from the perspective of professional experts using the theme analysis method [Volume 16, Issue 62, 2027, Pages 169-188]
  • Time Budget Pressure Analysis of the relationship between time budget pressure, the quality of independent audit report and the type of auditor's opinion in the Iranian capital market [Volume 16, Issue 62, 2027, Pages 375-394]
U
  • Uncertainty of investors Investigating the factors affecting the uncertainty of stock investors based on the uncertainty of macroeconomic factors [Volume 16, Issue 63, 2027, Pages 85-100]
V
  • Value The relationship between income diversity and value and sustainability (case study: insurance companies) [Volume 16, Issue 64, 2027, Pages 155-167]
  • Value at risk Providing a possible framework for clarifying managerial biases based on uncertainty conditions [Volume 16, Issue 61, 2027, Pages 69-88]
  • Voluntary Turnover Type of CEO Turnover and Form of Succession and Audit Pricing: Evidence from Tehran Stock Exchange [Volume 16, Issue 61, 2027, Pages 331-352]
  • Vulnerability Assessment Determinants of Legal Claims and Arbitration against Auditors (Based on Grounded Theory Approach) [Volume 16, Issue 61, 2027, Pages 89-114]