Keyword Index
A
  • Abnormal Audit Fees The Relationship Between Auditor Characteristics and Low-balling in Auditing: Evidence from Private Audit Firms [Volume 17, Issue 66, 2028, Pages 141-164]
  • Academic Performance The Relationship Between Facial Attractiveness And Academic Performance Of Accounting Students [Volume 17, Issue 65, 2028, Pages 225-235]
  • Active Learning Investigating the Effect of the Jeopardy Card Game on Students' Learning of Auditing Principles (1) [Volume 17, Issue 66, 2028, Pages 389-403]
  • Annual report The Effect of Unusual Tone of the Annual Report on Audit Quality Based on Quality Input Indicators [Volume 17, Issue 66, 2028, Pages 197-206]
  • Audit Committee Presenting a paradigmatic model of the impact of the board of directors and audit committee on risk management in companies listed on the Tehran Stock Exchange [Volume 17, Issue 65, 2028, Pages 439-453]
  • Audit Fee Evaluating The Usefulness Of Different Criteria Of Auditing Quality On Investment Efficiency and Comparability Of Financial Statement. [Volume 17, Issue 66, 2028, Pages 89-106]
  • Audit Fees The Relationship Between Auditor Characteristics and Low-balling in Auditing: Evidence from Private Audit Firms [Volume 17, Issue 66, 2028, Pages 141-164]
  • Auditing Application of a Qualitative Meta-Synthesis Approach to Identify the Main Factors Enhancing the Level of Professional Reasoning in Auditing [Volume 17, Issue 65, 2028, Pages 49-68]
  • Auditing The Role of Audit in Promoting Circular Economy: An Approach Based on Qualitative Analysis and Legitimacy Perspective [Volume 17, Issue 65, 2028, Pages 361-377]
  • Auditing quality Evaluating The Usefulness Of Different Criteria Of Auditing Quality On Investment Efficiency and Comparability Of Financial Statement. [Volume 17, Issue 66, 2028, Pages 89-106]
  • Auditor Audit warning test on the financial reporting quality [Volume 17, Issue 65, 2028, Pages 149-165]
  • Auditor Independence Qualitative and quantitative factors affecting the quality of tax audits in small and medium-sized companies [Volume 17, Issue 66, 2028, Pages 511-532]
  • Auditor professionalism Explaining the Relationships Between Moral Self-Efficacy, Moral Indifference, and Auditor Professionalism [Volume 17, Issue 65, 2028, Pages 345-360]
  • Auditor Quality-Reducing Behavior The Mediating Role of Social Loafing in the Relationship Between Organizational Commitment and Reduced Audit Quality Behavior [Volume 17, Issue 66, 2028, Pages 499-510]
  • Auditors Presenting a model of the effect of emotional intelligence on audi-tors' willingness to disclose fraud by considering the mediating role of demographic variables [Volume 17, Issue 65, 2028, Pages 113-130]
  • Auditors professional approaches The Impact of Auditors’ Mental Well-being and Professional Orientation on Audit Quality: A Behavioral Perspective [Volume 17, Issue 66, 2028, Pages 289-312]
  • Audit Process Qualitative and quantitative factors affecting the quality of tax audits in small and medium-sized companies [Volume 17, Issue 66, 2028, Pages 511-532]
  • Audit quality The Effect of Unusual Tone of the Annual Report on Audit Quality Based on Quality Input Indicators [Volume 17, Issue 66, 2028, Pages 197-206]
  • Audit quality The Impact of Auditors’ Mental Well-being and Professional Orientation on Audit Quality: A Behavioral Perspective [Volume 17, Issue 66, 2028, Pages 289-312]
  • Audit Report Investigating the usefulness of key audit matter in assessing the level of financial distress of companies [Volume 17, Issue 66, 2028, Pages 19-42]
B
  • Bargaining The Effect of Sanctions on Corporate Sustainability Reporting in the Framework of Game Theory (Generalization of the Stagelberg Game Model) [Volume 17, Issue 65, 2028, Pages 379-396]
  • Behavioral finance theories Identifying and leveling factors affecting behavioral tendencies and fraudulent beliefs using structural-interpretive analytical methodology (ISM) and MICMAC analysis [Volume 17, Issue 66, 2028, Pages 43-62]
  • Big Data The effects of big data and blockchain on the audit profession in Iran with a meta-combination approach [Volume 17, Issue 65, 2028, Pages 131-148]
  • Blockchain The effects of big data and blockchain on the audit profession in Iran with a meta-combination approach [Volume 17, Issue 65, 2028, Pages 131-148]
  • Blockchain Technology Designing an interpretive structure model for a blockchain technology-based treatment cost management model in the Iranian health system [Volume 17, Issue 66, 2028, Pages 1-18]
  • Board Gender Diversity Investigating the Managerial Role of Women on Dividend Policies and Cash Holdings [Volume 17, Issue 65, 2028, Pages 203-224]
  • Board of Directors Characteristics Presenting a paradigmatic model of the impact of the board of directors and audit committee on risk management in companies listed on the Tehran Stock Exchange [Volume 17, Issue 65, 2028, Pages 439-453]
  • Business Strategy Explaining the state of business strategy and dimensions of balanced evaluation [Volume 17, Issue 65, 2028, Pages 33-48]
C
  • CEO Narcissism CEO Narcissism and Cost Stickiness: Emphasizing the Moderating Role of Past Performance and Corporate Uncertainty [Volume 17, Issue 66, 2028, Pages 165-182]
  • Cloud Accounting The Role of Electronic Auditing and Cloud Accounting in Enhancing the Quality of Financial Reporting in Commercial Companies [Volume 17, Issue 65, 2028, Pages 519-535]
  • Commercial Companies The Role of Electronic Auditing and Cloud Accounting in Enhancing the Quality of Financial Reporting in Commercial Companies [Volume 17, Issue 65, 2028, Pages 519-535]
  • Community Detection Inductive Tax Evasion Detection: A Hybrid Framework Integrating Community Discovery and GraphSAG [Volume 17, Issue 65, 2028, Pages 327-344]
  • Company location تحلیل وجود وابستگی به مکان در فرآیند حسابرسی [Volume 17, Issue 66, 2028, Pages 363-376]
  • Comparability Evaluating The Usefulness Of Different Criteria Of Auditing Quality On Investment Efficiency and Comparability Of Financial Statement. [Volume 17, Issue 66, 2028, Pages 89-106]
  • Content analysis The Impact of Auditors’ Mental Well-being and Professional Orientation on Audit Quality: A Behavioral Perspective [Volume 17, Issue 66, 2028, Pages 289-312]
  • Content analysis Performance Management of Organizational Processes Case Study: Hospitals [Volume 17, Issue 66, 2028, Pages 331-342]
  • Contingency and Institutional Theory Leadership and accountability capacity of public accounting through financial reporting quality: Testing contingency and institutional theory based on isomorphic behavior. [Volume 17, Issue 66, 2028, Pages 275-288]
  • Continuity of Auditor Tenure Supervisory Challenges in Capital Markets: Investigating the Supervisory Role of Audit Firm Size and Auditor Tenure in Controlling Earnings Management and Improving the Quality of Financial Reporting [Volume 17, Issue 66, 2028, Pages 487-497]
  • Corporate Governance The Effect of Board Characteristics on the Relationship Between Earnings Quality and Firm Risk: A Structural Equation Modeling Approach [Volume 17, Issue 65, 2028, Pages 495-517]
  • Cost Management Designing an interpretive structure model for a blockchain technology-based treatment cost management model in the Iranian health system [Volume 17, Issue 66, 2028, Pages 1-18]
  • Cost Stickiness CEO Narcissism and Cost Stickiness: Emphasizing the Moderating Role of Past Performance and Corporate Uncertainty [Volume 17, Issue 66, 2028, Pages 165-182]
D
  • Digital Accounting Presenting an AI model for transitioning from traditional accounting to digital accounting [Volume 17, Issue 65, 2028, Pages 397-413]
  • Digital Financial Technology Designing and Validating a Digital Management Accounting Model for Sustainable Business Development: A Structural Equation Modeling Approach [Volume 17, Issue 66, 2028, Pages 255-273]
  • Digital Management Accounting Designing and Validating a Digital Management Accounting Model for Sustainable Business Development: A Structural Equation Modeling Approach [Volume 17, Issue 66, 2028, Pages 255-273]
  • Dividend policy Investigating the Managerial Role of Women on Dividend Policies and Cash Holdings [Volume 17, Issue 65, 2028, Pages 203-224]
E
  • Earnings Quality The Effect of Board Characteristics on the Relationship Between Earnings Quality and Firm Risk: A Structural Equation Modeling Approach [Volume 17, Issue 65, 2028, Pages 495-517]
  • Electronic Auditing The Role of Electronic Auditing and Cloud Accounting in Enhancing the Quality of Financial Reporting in Commercial Companies [Volume 17, Issue 65, 2028, Pages 519-535]
  • Environmental audit Assessing the Impact of Environmental Auditing Components on Sustainable Development [Volume 17, Issue 66, 2028, Pages 107-122]
  • Environmental management accounting Future research of water management accounting model by applying scenario writing approach [Volume 17, Issue 66, 2028, Pages 123-140]
  • Envy Explaining the Relationship Between social Comparison and Knowledge Sharing Among Auditors with Regard to the Mediating Role of Envy [Volume 17, Issue 66, 2028, Pages 237-254]
F
  • Facial Attractiveness The Relationship Between Facial Attractiveness And Academic Performance Of Accounting Students [Volume 17, Issue 65, 2028, Pages 225-235]
  • Financial decisions Presenting a conceptual model of hormonal characteristics and financial decision-making of managers [Volume 17, Issue 66, 2028, Pages 421-438]
  • Financial Distress Investigating the usefulness of key audit matter in assessing the level of financial distress of companies [Volume 17, Issue 66, 2028, Pages 19-42]
  • Financial fraud statements Detecting financial fraud statements of companies listed on the Tehran Stock Exchange using data mining [Volume 17, Issue 65, 2028, Pages 1-15]
  • Financial Reporting Presenting a structural model of indicators affecting violations in financial reporting [Volume 17, Issue 66, 2028, Pages 405-419]
  • Financial Statements Providing a corporate tax model based on the quality of financial reporting [Volume 17, Issue 65, 2028, Pages 237-253]
  • Financial Statements Identifying and Ranking the Problems of The Financial Statements of The Companies Listed on The Iraqi Stock Exchange After the Implementation of IFRS. [Volume 17, Issue 65, 2028, Pages 91-111]
  • Firm Risk The Effect of Board Characteristics on the Relationship Between Earnings Quality and Firm Risk: A Structural Equation Modeling Approach [Volume 17, Issue 65, 2028, Pages 495-517]
  • Fraud detection Presenting an AI model for transitioning from traditional accounting to digital accounting [Volume 17, Issue 65, 2028, Pages 397-413]
  • Fraud disclosure Presenting a model of the effect of emotional intelligence on audi-tors' willingness to disclose fraud by considering the mediating role of demographic variables [Volume 17, Issue 65, 2028, Pages 113-130]
  • Future of the accounting profession The Role of Factors Influencing the Future of the Accounting Profession in the Digital Age Using Structural Equation Modeling (SEM) [Volume 17, Issue 65, 2028, Pages 311-326]
G
  • Game theory The Effect of Sanctions on Corporate Sustainability Reporting in the Framework of Game Theory (Generalization of the Stagelberg Game Model) [Volume 17, Issue 65, 2028, Pages 379-396]
  • Graph Analysis Inductive Tax Evasion Detection: A Hybrid Framework Integrating Community Discovery and GraphSAG [Volume 17, Issue 65, 2028, Pages 327-344]
  • Graph Neural Networks Inductive Tax Evasion Detection: A Hybrid Framework Integrating Community Discovery and GraphSAG [Volume 17, Issue 65, 2028, Pages 327-344]
  • Group identity Evaluating group identity and professional identity of institutional employees in promoting the function of social capital in the auditing profession [Volume 17, Issue 66, 2028, Pages 63-88]
H
  • Hormonal characteristics Presenting a conceptual model of hormonal characteristics and financial decision-making of managers [Volume 17, Issue 66, 2028, Pages 421-438]
I
  • Inductive Learning Inductive Tax Evasion Detection: A Hybrid Framework Integrating Community Discovery and GraphSAG [Volume 17, Issue 65, 2028, Pages 327-344]
  • Information Technology The Role of Electronic Auditing and Cloud Accounting in Enhancing the Quality of Financial Reporting in Commercial Companies [Volume 17, Issue 65, 2028, Pages 519-535]
  • Intelligent Financial Reporting Presenting an AI model for transitioning from traditional accounting to digital accounting [Volume 17, Issue 65, 2028, Pages 397-413]
  • Internal audit Designing a comprehensive model to measure the effectiveness of internal audit [Volume 17, Issue 65, 2028, Pages 255-274]
  • Internal Control System Quality Qualitative and quantitative factors affecting the quality of tax audits in small and medium-sized companies [Volume 17, Issue 66, 2028, Pages 511-532]
  • International Financial Reporting Standards Identifying and Ranking the Problems of The Financial Statements of The Companies Listed on The Iraqi Stock Exchange After the Implementation of IFRS. [Volume 17, Issue 65, 2028, Pages 91-111]
  • Investment Efficiency Evaluating The Usefulness Of Different Criteria Of Auditing Quality On Investment Efficiency and Comparability Of Financial Statement. [Volume 17, Issue 66, 2028, Pages 89-106]
  • Iranian health system Designing an interpretive structure model for a blockchain technology-based treatment cost management model in the Iranian health system [Volume 17, Issue 66, 2028, Pages 1-18]
  • Iraqi Stock Exchange Identifying and Ranking the Problems of The Financial Statements of The Companies Listed on The Iraqi Stock Exchange After the Implementation of IFRS. [Volume 17, Issue 65, 2028, Pages 91-111]
J
  • Jeopardy Card Game Investigating the Effect of the Jeopardy Card Game on Students' Learning of Auditing Principles (1) [Volume 17, Issue 66, 2028, Pages 389-403]
K
  • Keywords: financial reporting quality Audit warning test on the financial reporting quality [Volume 17, Issue 65, 2028, Pages 149-165]
  • Knowledge Sharing Explaining the Relationship Between social Comparison and Knowledge Sharing Among Auditors with Regard to the Mediating Role of Envy [Volume 17, Issue 66, 2028, Pages 237-254]
L
  • Leader-Follower The Effect of Sanctions on Corporate Sustainability Reporting in the Framework of Game Theory (Generalization of the Stagelberg Game Model) [Volume 17, Issue 65, 2028, Pages 379-396]
  • Low-balling The Relationship Between Auditor Characteristics and Low-balling in Auditing: Evidence from Private Audit Firms [Volume 17, Issue 66, 2028, Pages 141-164]
M
  • Machine learning Presenting an AI model for transitioning from traditional accounting to digital accounting [Volume 17, Issue 65, 2028, Pages 397-413]
  • Management Performance Audit Auditing Management Performance: A New Actor-Based Approach [Volume 17, Issue 66, 2028, Pages 439-460]
  • Managers Presenting a conceptual model of hormonal characteristics and financial decision-making of managers [Volume 17, Issue 66, 2028, Pages 421-438]
  • Mental well being The Impact of Auditors’ Mental Well-being and Professional Orientation on Audit Quality: A Behavioral Perspective [Volume 17, Issue 66, 2028, Pages 289-312]
  • Model Design and Validation Designing and Validating a Digital Management Accounting Model for Sustainable Business Development: A Structural Equation Modeling Approach [Volume 17, Issue 66, 2028, Pages 255-273]
N
  • Network Data Envelopment Analysis Financial reporting quality and ethical standards of financial information providers [Volume 17, Issue 65, 2028, Pages 415-438]
  • Normal Audit Fees The Relationship Between Auditor Characteristics and Low-balling in Auditing: Evidence from Private Audit Firms [Volume 17, Issue 66, 2028, Pages 141-164]
O
  • Organizational components Performance Management of Organizational Processes Case Study: Hospitals [Volume 17, Issue 66, 2028, Pages 331-342]
P
  • Partial Least Squares Financial reporting quality and ethical standards of financial information providers [Volume 17, Issue 65, 2028, Pages 415-438]
  • Pattern design Presenting a structural model of indicators affecting violations in financial reporting [Volume 17, Issue 66, 2028, Pages 405-419]
  • Principles of Auditing Investigating the Effect of the Jeopardy Card Game on Students' Learning of Auditing Principles (1) [Volume 17, Issue 66, 2028, Pages 389-403]
  • Process mining Identification and validation of the dimensions and components of the inclusion of mining process in the audit of financial statements [Volume 17, Issue 66, 2028, Pages 207-218]
  • Productivity cycle Providing a model for the productivity cycle with an operational audit approach in agricultural and animal husbandry companies [Volume 17, Issue 65, 2028, Pages 473-493]
  • Professional Identity Evaluating group identity and professional identity of institutional employees in promoting the function of social capital in the auditing profession [Volume 17, Issue 66, 2028, Pages 63-88]
  • Professional judgment Application of a Qualitative Meta-Synthesis Approach to Identify the Main Factors Enhancing the Level of Professional Reasoning in Auditing [Volume 17, Issue 65, 2028, Pages 49-68]
  • Profit Supervisory Challenges in Capital Markets: Investigating the Supervisory Role of Audit Firm Size and Auditor Tenure in Controlling Earnings Management and Improving the Quality of Financial Reporting [Volume 17, Issue 66, 2028, Pages 487-497]
  • Public Accounting Accountability Leadership and accountability capacity of public accounting through financial reporting quality: Testing contingency and institutional theory based on isomorphic behavior. [Volume 17, Issue 66, 2028, Pages 275-288]
Q
  • Q. Tobin The impact of financing strategies on value creation of multidisciplinary holding companies [Volume 17, Issue 66, 2028, Pages 219-236]
R
  • Reporting The Role of Audit in Promoting Circular Economy: An Approach Based on Qualitative Analysis and Legitimacy Perspective [Volume 17, Issue 65, 2028, Pages 361-377]
  • Responsibility The effect of social responsibility on competitive performance with the mediating role of competitive power in companies of the Tehran Stock Exchange [Volume 17, Issue 66, 2028, Pages 377-388]
S
  • Sanction The Effect of Sanctions on Corporate Sustainability Reporting in the Framework of Game Theory (Generalization of the Stagelberg Game Model) [Volume 17, Issue 65, 2028, Pages 379-396]
  • Skepticism Application of a Qualitative Meta-Synthesis Approach to Identify the Main Factors Enhancing the Level of Professional Reasoning in Auditing [Volume 17, Issue 65, 2028, Pages 49-68]
  • Small and Medium Qualitative and quantitative factors affecting the quality of tax audits in small and medium-sized companies [Volume 17, Issue 66, 2028, Pages 511-532]
  • Social Capital Evaluating group identity and professional identity of institutional employees in promoting the function of social capital in the auditing profession [Volume 17, Issue 66, 2028, Pages 63-88]
  • Social comparison Explaining the Relationship Between social Comparison and Knowledge Sharing Among Auditors with Regard to the Mediating Role of Envy [Volume 17, Issue 66, 2028, Pages 237-254]
  • Social Loafing The Mediating Role of Social Loafing in the Relationship Between Organizational Commitment and Reduced Audit Quality Behavior [Volume 17, Issue 66, 2028, Pages 499-510]
  • Stagelberg The Effect of Sanctions on Corporate Sustainability Reporting in the Framework of Game Theory (Generalization of the Stagelberg Game Model) [Volume 17, Issue 65, 2028, Pages 379-396]
  • Structural Equation Modeling (SEM) The Effect of Board Characteristics on the Relationship Between Earnings Quality and Firm Risk: A Structural Equation Modeling Approach [Volume 17, Issue 65, 2028, Pages 495-517]
  • Sustainability The Effect of Sanctions on Corporate Sustainability Reporting in the Framework of Game Theory (Generalization of the Stagelberg Game Model) [Volume 17, Issue 65, 2028, Pages 379-396]
  • Sustainable Business Development Designing and Validating a Digital Management Accounting Model for Sustainable Business Development: A Structural Equation Modeling Approach [Volume 17, Issue 66, 2028, Pages 255-273]
  • Sustainable Competitive Advantage Explaining the state of business strategy and dimensions of balanced evaluation [Volume 17, Issue 65, 2028, Pages 33-48]
  • Sustainable development Assessing the Impact of Environmental Auditing Components on Sustainable Development [Volume 17, Issue 66, 2028, Pages 107-122]
T
  • Tax Audit Quality Qualitative and quantitative factors affecting the quality of tax audits in small and medium-sized companies [Volume 17, Issue 66, 2028, Pages 511-532]
  • Tax Compliance Qualitative and quantitative factors affecting the quality of tax audits in small and medium-sized companies [Volume 17, Issue 66, 2028, Pages 511-532]
  • Tax discrepancies Providing a corporate tax model based on the quality of financial reporting [Volume 17, Issue 65, 2028, Pages 237-253]
  • Tehran Stock Exchange Detecting financial fraud statements of companies listed on the Tehran Stock Exchange using data mining [Volume 17, Issue 65, 2028, Pages 1-15]
  • Tone Management The Effect of Unusual Tone of the Annual Report on Audit Quality Based on Quality Input Indicators [Volume 17, Issue 66, 2028, Pages 197-206]
  • Transparency and Quality The Role of Audit in Promoting Circular Economy: An Approach Based on Qualitative Analysis and Legitimacy Perspective [Volume 17, Issue 65, 2028, Pages 361-377]
  • Type of Audit Firm Supervisory Challenges in Capital Markets: Investigating the Supervisory Role of Audit Firm Size and Auditor Tenure in Controlling Earnings Management and Improving the Quality of Financial Reporting [Volume 17, Issue 66, 2028, Pages 487-497]
  • Type of financial narrative Presenting a model of factors affecting the relationship between the type of financial narrative and the credibility of the content section of financial reports [Volume 17, Issue 65, 2028, Pages 455-472]