Keyword Index

A

  • ABC Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]
  • ABC functionality The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Abnormal Accruals The Relationship between Hours of Audit and Earnings Management [Volume 2, Issue 1, 2012, Pages 33-49]
  • Abnormal Accruals Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Abnormal Discretionary Expenditures Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
  • Abnormal discretionary expenses Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Abnormal Items of Accounts Receivable Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [Volume 4, Issue 2, 2014, Pages 47-60]
  • Abnormal operational cash flow Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Abnormal Production Costs Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Abnormal Production Costs Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 143-169]
  • Abnormal Production Costs Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 171-197]
  • Abnormal Rate of Return The Relationship between Performance Evaluation Criteria and Abnormal Stock Return [Volume 2, Issue 2, 2012, Pages 73-87]
  • Abnormal real operations and Accrual based earnings management The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [Volume 6, Issue 3, 2016, Pages 153-184]
  • Abnormal return Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Abnormal Return Cumulative Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
  • Abnormal Returns Value relevance of accounting earnings associated with normal and abnormal returns [Volume 3, Issue 4, 2013, Pages 1-15]
  • Abnormal Returns The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Abnormal stock returns The Effect of Accounting Variables Driving Risk on Abnormal Stock Returns [Volume 7, Issue 3, 2017, Pages 161-180]
  • Academic Journal Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
  • Academic Performance Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Academic satisfaction Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
  • Academic satisfaction The Effect of Psychological well-being on academic satisfaction of graduate students in accounting with the moderating role of self-efficacy [Volume 12, Issue 3, 2022, Pages 41-60]
  • Accountants Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
  • Accounting Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
  • Accounting-based risk measures Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Accounting benefits Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
  • Accounting Conservatism Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
  • Accounting Conservatism 6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
  • Accounting Conservatism The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
  • Accounting Conservatism The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
  • Accounting Conservatism Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Accounting Conservatism The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
  • Accounting Criteria Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
  • Accounting Earnings Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
  • Accounting Earnings Management Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
  • Accounting Education Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • Accounting Education Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Accounting Education Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Accounting Education Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
  • Accounting Education Model Designing Accounting Education Model at the Third and Fourth-Generation Universities [Volume 13, Issue 2, 2023, Pages 135-156]
  • Accounting Events Modeling System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
  • Accounting Faculty Members Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
  • Accounting field Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2019, Pages 1-28]
  • Accounting graduates Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
  • Accounting Indices Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
  • Accounting Information Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Accounting Information The role of accounting information in acceleration of tax receiving processes [Volume 4, Issue 2, 2014, Pages 1-20]
  • Accounting Information The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]
  • Accounting Information The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [Volume 8, Issue 1, 2018, Pages 173-198]
  • Accounting Information Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
  • Accounting Information Quality Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Accounting Information Quality Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2019, Pages 271-298]
  • Accounting Information Quality The Effect of Accounting Information Quality and Disclosure Quality on the Use of Financial Resources in Firms’ Core Business [Volume 10, Issue 1, 2020, Pages 97-114]
  • Accounting Information Quality Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
  • Accounting Knowledge Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • Accounting Major Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Accounting Principles The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
  • Accounting Profession Cultural Values and Accounting Career-choice Factors [Volume 10, Issue 3, 2020, Pages 55-80]
  • Accounting Profession A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2022, Pages 223-254]
  • Accounting quality Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
  • Accounting quality Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers [Volume 10, Issue 2, 2020, Pages 187-212]
  • Accounting Ratios A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
  • Accounting researches Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]
  • Accounting restatement Market Reaction to Restatement and Distortion of Financial Information in Family-owned Companies [Volume 13, Issue 3, 2023, Pages 57-98]
  • Accounting standards The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Accounting standards Survey adoption of fair value accounting standards and its impact on accounting profit [Volume 7, Issue 2, 2017, Pages 127-150]
  • Accounting standards Needs Assessment of Accounting Standards for small and medium-sized Entities (SMEs) from the Perspective of Creditors and Financial Information Providers [Volume 12, Issue 1, 2022, Pages 91-122]
  • Accounting Students The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
  • Accounting Training Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
  • Account-level KAMs Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
  • Accrual Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Accrual Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Accrual accounting system The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
  • Accrual Anomalies The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Accrual criteria Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Accrual earnings management Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2018, Pages 345-362]
  • Accrual model Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Accrual Quality The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
  • Accrual Quality The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
  • Accrual Quality Earnings Quality over Time [Volume 5, Issue 2, 2015, Pages 71-84]
  • Accrual Quality The impact of financial reporting Transparency on value relevance of accounting information: evidence of Tehran Security Exchange [Volume 6, Issue 1, 2016, Pages 127-154]
  • Accrual Quality Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Accrual Reversals The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Accruals Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
  • Accruals A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
  • Accruals Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [Volume 5, Issue 2, 2015, Pages 33-50]
  • Accruals Initial Public Offering: earnings management and ownership structure [Volume 5, Issue 2, 2015, Pages 17-32]
  • Accruals The Relationship between Auditing Fees and Board Compensation [Volume 5, Issue 3, 2015, Pages 39-58]
  • Accruals The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Accruals Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Accruals Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2019, Pages 123-168]
  • Accruals Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 61-80]
  • Accruals The Association between Related-party Transactions and the Existence of Distortions in Financial Statements and the Financial Reporting Quality: The Role of Restatements and Accrual Estimation Errors [Volume 13, Issue 2, 2023, Pages 1-26]
  • Accruals-based earnings management Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
  • AccrualsDiscretionary Accruals The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
  • Accruals Earnings Management Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
  • Accruals Earnings Management Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
  • Accruals Quality Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
  • Accruals Quality Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Accruals Quality Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
  • Accruals Quality Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • Accruals Restrictions Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Activity Based Costing (ABC) The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Actor Model Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Actual Net Earnings Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
  • Adjusted-M- score-Beneish Iran's Recession and Firms' Earnings Quality [Volume 9, Issue 1, 2019, Pages 23-46]
  • Advanced Manufacturing Technology The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Adverse Selection Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Affective Learning The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
  • Agency cost Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
  • Agency cost Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2019, Pages 169-200]
  • Agency Costs The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Agency Costs The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Agency Costs The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Agency Costs Cash Distributions to Shareholders and The Relation between Agency Costs and Conditional Conservatism [Volume 10, Issue 2, 2020, Pages 115-138]
  • Agency problem The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting [Volume 3, Issue 4, 2013, Pages 17-38]
  • Agency problem Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
  • Agency Problems The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
  • Aggressive financial reporting Identifying the aggressive financial reporting of firms [Volume 12, Issue 3, 2022, Pages 141-160]
  • Allocation Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • AMIHOUD criteria The Relation between Asset Liquidity and Stock Liquidity in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 61-77]
  • Analysis CARD The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
  • Analysis of Total Interpretive Structural Model Content Analysis of Underlying Causes of Improving Internal Quality Audit Function Based on the Analysis of Total Interpretive Structural Model [Volume 11, Issue 3, 2021, Pages 167-190]
  • Analyst Coverage Stock Price Synchronicity with Analyst Coverage and Disclosure of Information in Iran Cpaital Market [Volume 12, Issue 3, 2022, Pages 221-240]
  • Analytical Procedures The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Analytic Network Proces Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
  • Ant Colony Algorithm Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Ant Colony Optimization algorithm Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
  • Anti-stickiness Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
  • Approximated Tobin's Q Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • Arbitrage Pricing Model Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Article 44 policy The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Artificial intelligence models Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
  • Artificial Neural Network Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast [Volume 10, Issue 2, 2020, Pages 213-248]
  • Artificial neural networks Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2014, Pages 223-238]
  • Ask spread The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
  • Ask spread Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Asset growth The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
  • Asset Pricing Idiosyncratic Risk Pricing: Evidence based Information Content of Earnings [Volume 4, Issue 1, 2014, Pages 1-19]
  • Assets Reevaluation Surplus The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
  • Assignment efficiency Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Asymmetric cost behavior Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2014, Pages 205-221]
  • Asymmetric Cost Behavior" Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
  • Asymmetric expense behavior The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
  • Asymmetric information Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
  • Asymmetric persistence Asymmetric Persistence and Market Pricing of Accruals and Cash Flows [Volume 9, Issue 2, 2019, Pages 49-68]
  • Asymmetry GARCH Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
  • Attitude toward Accounting The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
  • Audit Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2022, Pages 49-70]
  • Audit Adjustment Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
  • Audit Committee Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
  • Audit Committee Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
  • Audit Committee Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
  • Audit Committee Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]
  • Audit Committee Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
  • Audit Committee The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
  • Audit committee characteristics Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
  • Audit committee characteristics Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors [Volume 6, Issue 4, 2016, Pages 191-218]
  • Audit Committee Communication with the Independent Auditor Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
  • Audit Committee Criteria Application of Machine Learning Methods (GPR-LASOO) To predict the Value of Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 71-98]
  • Audit Committee Expertise A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
  • Audit Committee Expertise Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
  • Audit Committee Independently Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
  • Audit Committee Size Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
  • Audit Fees Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
  • Audit fees model Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
  • Audit firm rotation Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
  • Audit Firm Size The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Audit Firm Size Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
  • Audit firm tenure Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
  • Auditing Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
  • Auditing A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
  • Auditing and Accounting Curriculum Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Auditing profession Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2022, Pages 1-26]
  • Auditing profession Designing an Occupational Flu Model in the Auditing Profession Using anInterpretive Structural Approach [Volume 13, Issue 2, 2023, Pages 109-134]
  • Auditing quality The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
  • Auditing report The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry [Volume 8, Issue 1, 2018, Pages 147-172]
  • Auditing Services A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
  • Auditing Standards The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Audit Opinion The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]
  • Auditor characteristics Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
  • Auditor expertise Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Auditor Independency A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
  • Auditor industry specialization The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Auditor Quality Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view [Volume 12, Issue 3, 2022, Pages 281-300]
  • Auditors Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Auditors Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers [Volume 10, Issue 2, 2020, Pages 139-162]
  • Auditor's independence Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers [Volume 10, Issue 2, 2020, Pages 139-162]
  • Auditor size Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
  • Auditor's Judgment Quality Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
  • Auditor Skill Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view [Volume 12, Issue 3, 2022, Pages 281-300]
  • Auditors' Opinion Type Prediction Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
  • Auditor's partner's preoccupation Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • Auditors' Professional Judgment Quality Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
  • Auditor's Professional Maturity Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
  • Auditor's proposed reforms The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
  • Auditor's report delay Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • Auditors&rsquo Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
  • Auditors' whistleblowing The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
  • Auditor Tenure The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]
  • Auditor Tenure The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Auditor Tenure The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [Volume 4, Issue 3, 2014, Pages 209-224]
  • Audit partner rotation Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
  • Audit Partners Market Responses to the Quality of Audit Partners Work [Volume 11, Issue 1, 2021, Pages 217-240]
  • Audit Partners Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
  • Audit partner specialization Auditor Industry Specialization and Audit Quality: The Role of Client Strategy [Volume 8, Issue 4, 2018, Pages 105-126]
  • Audit partner tenure Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
  • Audit Plan Adjustment The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Audit Quality proxies The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
  • Audit report lag(ARL) The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • Audit Reports Delay Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
  • Authoritarianism Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]

B

  • Bacteria Foraging algorithm Comparing the Accuracy of Earnings Management Forecast Using Ant Colony Optimization Algorithm and Bacteria Foraging Algorithm [Volume 5, Issue 1, 2015, Pages 181-203]
  • Bad News Market Reaction to the Timing of EPS Forecast [Volume 5, Issue 3, 2015, Pages 139-162]
  • Bad News Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Bad News Withholding Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
  • Balanced Score Card and Municipality Balanced Scorecard and Performance Evaluation of Public Sector Organizations [Volume 1, Issue 1, 2011, Pages 101-121]
  • Balanced Scorecard and National Iranian Gas Company Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
  • Balanced Scorecard(BSC) An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Balance Sheet Conservatism The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]
  • Banking Industry Factors Effective on Cost and Profit Efficiencies of Banks based on Data Envelopment Analysis Technique [Volume 7, Issue 3, 2017, Pages 81-100]
  • Banking Industry Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
  • Bank Melli of Iran Human Capital Accounting Indicators based on the Non-monetary Valuation Approach (Case Study: Bank Melli of Iran) [Volume 11, Issue 1, 2021, Pages 241-277]
  • Bankruptcy Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Bankruptcy Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
  • Bankruptcy The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
  • Bankruptcy Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • Bankruptcy Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
  • Bankruptcy Prediction Tone of Board Activity Report and Bankruptcy Prediction [Volume 11, Issue 2, 2021, Pages 137-158]
  • Bankruptcy Prediction Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
  • Bankruptcy Prediction Models Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
  • Bankruptcy risk The Relationship Between Qualitative Characteristics Of Earning Per Share Forecasts and Bankruptcy Risk [Volume 6, Issue 2, 2016, Pages 1-21]
  • Banks Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
  • Basic elements of performance auditing Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Behavioral Accounting Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
  • Behavioral Approach Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
  • Behavioral Finance Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • Behavioral Finance Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
  • Behavioral Finance Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
  • Behavioral Finance Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
  • Benchmark beating Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
  • Benford Law Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
  • Best Worst Method Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
  • Best Worst Method Comparative Study of Identified Factors Affecting Accounting and Auditing Ethics by Knowledge Analysis Method Relying on Four Multi-Criteria Evaluation Approaches [Volume 13, Issue 1, 2023, Pages 181-200]
  • Bid The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
  • Bid Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Big Bath Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • Biological Attributes Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
  • Blended learning method Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
  • Blended Method Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
  • Blockchain A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
  • Board characteristics The effect of board characteristics and company size on tax transparency [(Articles in Press)]
  • Board composition The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
  • Board of director's independence Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Board Size The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Board Size The Board Characteristics and Firm Value under Economic Sanctions [Volume 10, Issue 2, 2020, Pages 1-22]
  • Book The Association Between Book-Tax Difference And Earnings Management [Volume 4, Issue 2, 2014, Pages 61-83]
  • Book to Market Ratio Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
  • Book value Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
  • Boom The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Bootstrap Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
  • Bottom-up Approach The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
  • Bounded Board Members The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Business cycle Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
  • Business cycle The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Business Cycles Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
  • Business Diversification The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]
  • Business Group The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Business group size The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]
  • Business strategy 6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
  • Business strategy Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Business strategy Business strategy, Material Weaknesses of Internal Controls and Audit Report Delay [Volume 9, Issue 1, 2019, Pages 154-180]
  • Business strategy Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
  • Business strategy Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
  • Buy and Hold Return Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]

C

  • Capability Maturity Model Integrity Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Capital Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]
  • Capital Asset Pricing Model Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Capital Asset Pricing Model Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
  • Capital Assets The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Capital Cost of Liability & Weighted Average Cost of Capital Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Capital Cost of Retained Earnings Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Capital expenditures ratio Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2018, Pages 155-174]
  • Capital market A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
  • Capital market International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Capital Market Efficiencies Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • Capital Market Listing Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
  • Capital raising The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
  • Capital Requirements The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Capital Structure Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
  • Capital Structure The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
  • Capital Structure The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • Capital Structure Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2014, Pages 187-203]
  • Capital Structure Empirical Investigation on the Effect of Capital Structure and Board Compensation on Investment Efficiency [Volume 5, Issue 4, 2015, Pages 109-130]
  • Capital Structure The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
  • Capital Structure Effects of Inflation Rate Risk and Firm-Specific Risk on A Firm Capital Structure Adjustment: GMM Approach [Volume 11, Issue 1, 2021, Pages 23-52]
  • Capital Structure Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
  • Capital Structure Adjustment Speed Effects of Inflation Rate Risk and Firm-Specific Risk on A Firm Capital Structure Adjustment: GMM Approach [Volume 11, Issue 1, 2021, Pages 23-52]
  • Career Expectation Factor Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Cash Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
  • Cash Conversion Cycle Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • Cash criteria Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Cash distributions to shareholders The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Cash Effective Tax Rate Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]
  • Cash Effective Tax Rate Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Cash flexibility COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024]
  • Cash flow Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
  • Cash flow The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
  • Cash flow Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Cash Flows A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
  • Cash Flows Test of Functional Fixation Hypothesis; To Separate Accrual and Cash Flow Component of Earning [Volume 5, Issue 2, 2015, Pages 33-50]
  • Cash Flows Initial Public Offering: earnings management and ownership structure [Volume 5, Issue 2, 2015, Pages 17-32]
  • Cash Holding Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
  • Cash Holding The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • Cash Holding Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
  • Cash Holding Effects of Managers' Behavioral Bias on Decision Making and Financial Information Quality [Volume 12, Issue 1, 2022, Pages 141-160]
  • Cash Holdings The Investigation the Relationship between the Conservatism in the Financial Reporting and the Cash Holdings of the Listed Companies in TSE [Volume 3, Issue 1, 2013, Pages 17-33]
  • Cash Holdings Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
  • Cash Holdings Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
  • Cash Holdings Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
  • Cash Management Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
  • Cash Rewarded Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
  • Cash Value The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Causes of bankruptcy Developing a Model to Identify the Factors Affecting the Bankruptcy of Companies in Iran [Volume 11, Issue 3, 2021, Pages 227-256]
  • CEO Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
  • CEO duality The Board Characteristics and Firm Value under Economic Sanctions [Volume 10, Issue 2, 2020, Pages 1-22]
  • CEO incentive alignment Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
  • CEO Rewarded Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
  • CEO’s narcissism The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
  • CEO's Testosterone Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
  • CEO Tenure The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • CEO Tenure Earnings Quality and CEO Tenure [Volume 5, Issue 4, 2015, Pages 1-14]
  • CFO Effective Tax Rate Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Changes in Stock Price Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
  • Characteristics of audit committees The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [Volume 11, Issue 2, 2021, Pages 99-136]
  • Choice of accounting methods Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Chow & Hausman test Explanatory power of valuation measures in corporations with different earning quality [Volume 5, Issue 1, 2015, Pages 63-85]
  • Class of Trusted Auditing Firms Trusted Auditing Firms Class and Clients’ Financial Reporting [Volume 10, Issue 3, 2020, Pages 187-212]
  • Cloud accounting Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
  • Cloud accounting Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • Cloud Accounting Advantages Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • Cloud Computing Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • Cloud Reporting Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
  • Cognitive Bias Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]
  • Cognitive Entrenchment Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
  • Cognitive load theory Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
  • Cohesiveness Principle The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2018, Pages 53-84]
  • Collaboration Period Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
  • Commercialization Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
  • Community The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Company Life Cycle Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System [Volume 9, Issue 2, 2019, Pages 143-160]
  • Company Performance The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Company size The effect of board characteristics and company size on tax transparency [(Articles in Press)]
  • Company's specific Risk Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Comparability of financial statements Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
  • Competition in Product Market Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
  • Competitive market level Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • Complementary theory Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
  • Complex ownership structure The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]
  • Compliance Factors Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Comprehensive Model A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
  • Computer Accounting Information Systems The Application of Client’s Computer Accounting Information System Capabilities in the Implementation of Analytical Procedures by Auditors [Volume 8, Issue 3, 2018, Pages 111-134]
  • Concurrent Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Conditional persistence Relation of Conditional and Non-conditional Persistence of Earning Components to Abnormal Stock Returns [Volume 8, Issue 1, 2018, Pages 103-128]
  • Conflict of Interests Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Conscientiousness Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
  • Contextual Factors Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
  • Contingency theory A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
  • Continuing education Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
  • Continuous auditing The Impact of XBRL on Auditing: A Treat of Challenge or Opportunity [Volume 5, Issue 1, 2015, Pages 23-37]
  • Continuous Risk Monitoring (CRM) Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
  • Contrarian Strategy Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
  • Control Criteria Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
  • Control Environment Risk The effect of Auditor's Prior Commitment and Control Environment Risk on Evaluation of Subsequent Events [(Articles in Press)]
  • Convergence Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Coordination Between Internal and External Auditors Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
  • Core business The Effect of Accounting Information Quality and Disclosure Quality on the Use of Financial Resources in Firms’ Core Business [Volume 10, Issue 1, 2020, Pages 97-114]
  • Corona pandemic (Covid-19) The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [(Articles in Press)]
  • Corporate characteristics Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
  • Corporate Culture Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
  • Corporate Default A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
  • Corporate disclosure quality Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Corporate Diversification Strategy The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]
  • Corporate features A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • Corporate Financial Performance Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability Performance and Financial Performance [Volume 11, Issue 3, 2021, Pages 1-26]
  • Corporate Governance Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
  • Corporate Governance The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
  • Corporate Governance The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
  • Corporate Governance Examining association between financial statements restatements with auditor switches [Volume 4, Issue 2, 2014, Pages 197-215]
  • Corporate Governance Information Asymmetry and Corporate Governance Mechanisms [Volume 5, Issue 4, 2015, Pages 167-181]
  • Corporate Governance Social Networks and Corporate Governance [Volume 5, Issue 3, 2015, Pages 13-37]
  • Corporate Governance The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
  • Corporate Governance Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 69-94]
  • Corporate Governance The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
  • Corporate Governance Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
  • Corporate Governance Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Corporate Governance Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
  • Corporate Governance Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
  • Corporate Governance Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure [Volume 8, Issue 4, 2018, Pages 273-298]
  • Corporate Governance Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
  • Corporate Governance Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • Corporate Governance Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
  • Corporate Governance Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
  • Corporate Governance Moderating Effect of Industrial Auditor Specialty on Relation between Corporate Governance Mechanisms and Information Asymmetry [Volume 9, Issue 4, 2019, Pages 341-367]
  • Corporate Governance Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
  • Corporate Governance Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]
  • Corporate Governance Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability Performance and Financial Performance [Volume 11, Issue 3, 2021, Pages 1-26]
  • Corporate Governance Development of the Board of Directors Principle and its Effectiveness on Corporate Governance Instructions of Securities and Exchange Organization [Volume 12, Issue 2, 2022, Pages 131-150]
  • Corporate Governance Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [Volume 12, Issue 3, 2022, Pages 301-320]
  • Corporate Governance Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies [Volume 13, Issue 4, 2023, Pages 111-142]
  • Corporate governance mechanism Moderating Role of Ownership Type (state) in the Relationship between Corporate Governance Mechanisms and Earning Management (real, accrual) [Volume 10, Issue 1, 2020, Pages 115-137]
  • Corporate Governance Quality Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [Volume 11, Issue 4, 2021, Pages 55-76]
  • Corporate Life cycle Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
  • Corporate Ownership The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Corporate Ownership 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
  • Corporate Ownership Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Corporate Reputation The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [Volume 11, Issue 2, 2021, Pages 99-136]
  • Corporate Reputation Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • Corporate Risk Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
  • Corporate Social Reporting Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Corporate Social Responsibility The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 105-123]
  • Corporate Social Responsibility Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
  • Corporate Social Responsibility Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • Corporate Social Responsibility Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2019, Pages 169-200]
  • Corporate Social Responsibility Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
  • Corporate Social Responsibility Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
  • Corporate Social Responsibility Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [Volume 11, Issue 4, 2021, Pages 55-76]
  • Corporate Social Responsibility Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
  • Corporate Social Responsibility Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • Corporate Social Responsibility Tone management and corporate social responsibility:the moderating role of board gender diversity [(Articles in Press)]
  • Corporate social responsibility reporting The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Corporate Strategy Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies [Volume 13, Issue 4, 2023, Pages 111-142]
  • Corporate Sustainability Performance Investigating the Role of Corporate Governance Moderation in the Relationship between Corporate Sustainability Performance and Financial Performance [Volume 11, Issue 3, 2021, Pages 1-26]
  • Corporatetax noncompliance Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Corporation Governance Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Corporation Governance Mechanism Variables Affecting Conservatism [Volume 2, Issue 4, 2012, Pages 19-32]
  • Corruption Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
  • CosCost Stickiness Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Cost Behavior Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
  • Cost of Capital The Relation of Cost of capital with Iranian Accounting Standard and Stocks Liquidity [Volume 4, Issue 4, 2014, Pages 125-142]
  • Cost of Capital Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Cost of Capital Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]
  • Cost of Capital Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Cost of Capital The Impact of Corporate Governance Index on Capital Cost and Systematic Risk [Volume 8, Issue 1, 2018, Pages 227-245]
  • Cost of Capital Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • Cost of equity Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Cost of equity Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Cost of equity Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
  • Cost of equity The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Cost of Equity Capital Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Cost of Equity Capital Effect of Conservatism and Disclosure on the Cost of Equity Capital [Volume 3, Issue 3, 2013, Pages 93-110]
  • Cost of Equity Capital The Effect of Audit Quality on Cost of Equity Capital [Volume 3, Issue 4, 2013, Pages 109-128]
  • Cost of Equity Capital The Relation between Corporate Social Responsibility and Cost of Equity Capital of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 105-123]
  • Cost of Equity Capital Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
  • Cost of Goods Sold Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Costs of adjustments Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Costs of deviations Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Cost Stickiness The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
  • Cost Stickiness Effect of Prior Sales Changes on Asymmetric Cost Behavior [Volume 4, Issue 4, 2014, Pages 205-221]
  • Cost Stickiness Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
  • Cost Stickiness Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
  • Cost Stickiness Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]
  • Cost Stickiness Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2019, Pages 169-200]
  • Cost Stickiness Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
  • Cost Sticking Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
  • Cost Sticky Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
  • Covid-19 COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024]
  • Creative accounting Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
  • Creative accounting Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Credit Institutions Development of a Comprehensive Information Disclosure Framework in Credit Institutions through Meta-synthesis Method [Volume 11, Issue 2, 2021, Pages 183-216]
  • Credit Rating Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
  • Credit Risk Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
  • Credit Scoring Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]
  • Cultural attitude Cultural Values and Accounting Career-choice Factors [Volume 10, Issue 3, 2020, Pages 55-80]
  • Cultural Factors The Impact of Cultural Factors on the Implementation of International Accounting Standards [Volume 7, Issue 2, 2017, Pages 177-202]
  • Cumulative Prospect Theory The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
  • Cumulative Return Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Current Audit Report The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • Customer Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Customer Concentration Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
  • Customers The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Customer satisfaction Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]

D

  • Data Envelopment Analysis The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
  • Data Envelopment Analysis Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
  • Data Envelopment Analysis Factors Effective on Cost and Profit Efficiencies of Banks based on Data Envelopment Analysis Technique [Volume 7, Issue 3, 2017, Pages 81-100]
  • Data Envelopment Analysis Model Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
  • Data Mining The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
  • Day Day of the Week Effect in Stock Returns by using Bootstrapping GARCH [Volume 4, Issue 2, 2014, Pages 149-160]
  • Deadline of the Parent Company’s General Assembly The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Debt Capacity Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
  • Debt Maturity Structure Investigating the Effect of Firm Level Factors on Debt Maturity Structure [Volume 1, Issue 1, 2011, Pages 39-62]
  • Debts and Public Sector Amounts and Theme Analysis Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
  • Debts Ratio The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
  • Decision Making Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
  • Decision Making Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
  • Decision Styles Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
  • Decision Tree The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
  • Decision trees Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Decline The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
  • Deductive reasoning Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]
  • Delay The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • Delay in Reporting The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Delphi method Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Descriptive Statistics Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
  • Detection and Reporting of Fraud Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
  • Developed Theory of Rough The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
  • Developing Countries The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [Volume 13, Issue 4, 2023, Pages 1-30]
  • Differential Evolution Algorithm Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Digital Game The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
  • Digital technology A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
  • Dimensions of corporate governance Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
  • Dimensions of Organizational Culture Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
  • Director of internal audit Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
  • Director Ownership The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Disaggregation Principle The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2018, Pages 53-84]
  • Disclosure Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Disclosure Effect of Conservatism and Disclosure on the Cost of Equity Capital [Volume 3, Issue 3, 2013, Pages 93-110]
  • Disclosure Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Disclosure Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
  • Disclosure Accounting information role in Tehran stock exchange investor’s reaction; Study of forecasted earnings [Volume 7, Issue 2, 2017, Pages 203-218]
  • Disclosure Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
  • Disclosure Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2019, Pages 103-122]
  • Disclosure Earning Management Effects On Nonlinear Relation between Disclosure and Financial Performance [Volume 9, Issue 4, 2019, Pages 327-340]
  • Disclosure Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • Disclosure complexity Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
  • Disclosure Item Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
  • Disclosure Level Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Disclosure of Information" Stock Price Synchronicity with Analyst Coverage and Disclosure of Information in Iran Cpaital Market [Volume 12, Issue 3, 2022, Pages 221-240]
  • Disclosure of Research and Development Expenditures Moderating Effects of Related Party Transactions on The Relation between Disclosure of Research and Development Expenditures and Firm's Value [Volume 10, Issue 1, 2020, Pages 203-225]
  • Disclosures Quality Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
  • Disclosure Transparency Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
  • Discount rate The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
  • Discretionary Accrual The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [Volume 2, Issue 3, 2012, Pages 1-20]
  • Discretionary Accrual The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 113-126]
  • Discretionary accruals Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
  • Discretionary accruals Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
  • Discretionary accruals Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Discretionary accruals Effect of Status and Quality of Audit Reporting on Volume of Trading of Stock in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 63-80]
  • Discretionary accruals Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • Discretionary accruals Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2018, Pages 21-52]
  • Discretionary accruals Efficient Opportunistic Earning Management and Financial Constraints: Testing of Debt Hypothesis in Accounting Positive Theories [Volume 9, Issue 3, 2019, Pages 1-23]
  • Discretionary accruals The Relationship between Chief Financial Officer (CFO) Characteristics and Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 89-114]
  • Discretionary and Nondiscretionary Depreciation The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
  • Distortion risk assessment Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
  • Distressed Companies A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
  • Diversification Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
  • Diversification strategy Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Dividend Payout Ratio Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
  • Dividend policy Investigating the Effect of Firm Level Factors on Debt Maturity Structure [Volume 1, Issue 1, 2011, Pages 39-62]
  • Dividend policy Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
  • Dividend policy Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Dividend policy The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • Dividend policy The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
  • Dividend reporting Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]
  • Dividends Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • DOI Theory Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
  • Down Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
  • Drivers Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
  • Drivers Analysis A Framework for Identifying and Analyzing Key Drivers Affecting Future of Auditing in Iran with a Focus on Blockchain Technology [Volume 13, Issue 3, 2023, Pages 27-56]
  • Driving Forces Future Studies on Management Accounting: Education and Research Perspective [Volume 10, Issue 1, 2020, Pages 77-96]
  • Dual-Coding theory Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
  • Dynamic Accounting System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
  • Dynamic Panel Data The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Dynamic Trade-off Theory Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Dysfunctional behavior Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]

E

  • Earning Conservatism Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Earning Information Content Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Earning Persistence The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Earning Predicted The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Earning Quality Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Earning Quality Explanatory power of valuation measures in corporations with different earning quality [Volume 5, Issue 1, 2015, Pages 63-85]
  • Earning Quality The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Earning Quality Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2019, Pages 103-122]
  • Earning Quality A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
  • Earning Quality Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Earnings Value relevance of accounting earnings associated with normal and abnormal returns [Volume 3, Issue 4, 2013, Pages 1-15]
  • Earnings The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [Volume 5, Issue 2, 2015, Pages 161-176]
  • Earnings Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Earnings Announcement Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
  • Earnings Announcement The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Earnings Conservatism The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]
  • Earnings discontinuities Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
  • Earnings Forecast Accuracy The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Earnings forecasts Managerial Overconfidence and Earning Forecast Errors [Volume 7, Issue 4, 2017, Pages 147-164]
  • Earnings increasing or decreasing methods Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Earnings Informativeness Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Earning Smoothing Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Earnings per Share Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Earnings Persistent The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Earnings Persistent The Relation between Reliability and Earnings Quality after Committing Accounting Standards [Volume 5, Issue 4, 2015, Pages 73-88]
  • Earnings Quality The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
  • Earnings Quality Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
  • Earnings Quality The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
  • Earnings Quality Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Earnings Quality The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Earnings Quality Convergence of Earnings Quality Measurement Models [Volume 8, Issue 3, 2018, Pages 61-82]
  • Earnings Quality The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
  • Earnings Quality Designing a Firm’s Rating Model in Terms of Accounting Earnings Quality [Volume 9, Issue 4, 2019, Pages 201-220]
  • Earnings Quality Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
  • Earnings Quality and Profitability Relationship Between Abnormal Items of Accounts Receivable and Earnings Quality [Volume 4, Issue 2, 2014, Pages 47-60]
  • Earnings Response Coefficient Trusted Auditing Firms Class and Clients’ Financial Reporting [Volume 10, Issue 3, 2020, Pages 187-212]
  • Earnings smoothness The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]
  • Earnings surprises Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
  • Earnings thresholds Detecting Earnings Management through Empirical Earnings Distributions [Volume 6, Issue 3, 2016, Pages 19-40]
  • Earnings Timeliness Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
  • Earnings Transparency Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Earning Timeliness Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Earning Uncertainty The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]
  • Economic consequences Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • Economic criteria Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
  • Economic Growth Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
  • Economic Implications Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
  • Economic Implications International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Economic Models Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
  • Economics Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
  • Economic Variables Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
  • Educational success Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2019, Pages 1-28]
  • Effective communication Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
  • Effective earnings management Efficient Opportunistic Earning Management and Financial Constraints: Testing of Debt Hypothesis in Accounting Positive Theories [Volume 9, Issue 3, 2019, Pages 1-23]
  • Effective financial reporting The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
  • Effective Internal Controls in Investment Firms from the Viewpoint of External Auditors Effective’s internal controls in Investment companies from the viewpoint of independent auditors [Volume 5, Issue 3, 2015, Pages 1-12]
  • Effectiveness of Audit Committees A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
  • Effectiveness of Measures to Improve Competitiveness The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
  • Effective tax rate (ETR) Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Efficiency Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Efficiency The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [(Articles in Press)]
  • Efficient market hypothesis The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
  • Efficient market hypothesis (EMH) Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • Efficient Transactions Hypothesis Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Electronic Government Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Electronic learning method Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
  • Electronic Tax Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Electronic Tax Return Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Electronic Trade Providing a Structural Model for The Electronic Tax (Case Study: Fars Province) [Volume 2, Issue 3, 2012, Pages 93-112]
  • Emotional tendencies of investors Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]
  • Empirical Research in Accounting Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]
  • Employer Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view [Volume 12, Issue 3, 2022, Pages 281-300]
  • Employer Branding Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility [Volume 13, Issue 4, 2023, Pages 221-244]
  • Employment Decision Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • EMS Model Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
  • Engagement Risk The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]
  • Enterprise risk management The Effects of Enterprise Risk Management (ERM) and Audit Committee Characteristics on the Firms’ Reputation [Volume 11, Issue 2, 2021, Pages 99-136]
  • Enterprise risk management Designing a Model of Effective Determinants and Financial Consequences of Enterprise Risk Management: Hierarchical Analysis and Developed Theory of Rough [Volume 13, Issue 3, 2023, Pages 133-164]
  • Enterprise Risk Management (ERM) Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
  • Entity-level KAMs Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
  • Environmental The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Environmental Accounting Extraction of Environmental Indicators from the Board of Directors' Report, Using Qualitative Content Analysis [Volume 8, Issue 2, 2018, Pages 43-70]
  • Environmental Factors Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Environmental Factors Designing a Model of Effective Determinants and Financial Consequences of Enterprise Risk Management: Hierarchical Analysis and Developed Theory of Rough [Volume 13, Issue 3, 2023, Pages 133-164]
  • Environmental Performance The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
  • Environmental Uncertainties Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
  • Environmental Uncertainty Investigating The Role of Uncertainty on The Relationship Between Investors' Sentiment and Managers' Behavioral Bias in Earnings Forecasting [Volume 12, Issue 3, 2022, Pages 241-260]
  • Equity Liquidity The Relationship Between Changes in Capital Structure and Changes in Equity Liquidity [Volume 2, Issue 2, 2012, Pages 35-53]
  • ERM The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • ERP The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting [Volume 3, Issue 4, 2013, Pages 17-38]
  • ERP Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]
  • ESG The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]
  • Estimated Cash Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
  • Estimation The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
  • Ethical Capacity The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • Ethical development The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Ethical Orientation The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Ethical Orientation Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
  • Evaluation A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
  • Evaluation performance The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
  • Excess Return The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Excess return on equities Beta Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Exchange Rate The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
  • Expected Returns Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
  • Experience Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]
  • Experience Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
  • Experience Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
  • Extensible Business Reporting Language (XBRL) Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
  • External Audit Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
  • External financing The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]

F

  • Facilitators of Organizational Learning The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Factors affecting comparability The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it [Volume 13, Issue 4, 2023, Pages 1-30]
  • Factors affecting the phenomenon of organizational trust Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
  • Factors to implement ABC The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Fair value Survey adoption of fair value accounting standards and its impact on accounting profit [Volume 7, Issue 2, 2017, Pages 127-150]
  • Fair value Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
  • Fair value A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
  • Fama Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Fama and French model Fundamentals-Based Cost of Capital Measurement and Comparison with Benchmark Models [Volume 6, Issue 1, 2016, Pages 203-228]
  • Fama and French Three-Factor Model Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
  • Fama and French three Factors Model Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
  • Fama and French three Factors Model Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Family involvement Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]
  • Family ownership Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Family ownership Market Reaction to Restatement and Distortion of Financial Information in Family-owned Companies [Volume 13, Issue 3, 2023, Pages 57-98]
  • Family ownership Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies [Volume 13, Issue 4, 2023, Pages 111-142]
  • Family ownership The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
  • Feature Selection Methods Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
  • Field selection Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
  • Finance Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
  • Financial A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
  • Financial Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Financial Constraint Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • Financial Crisis The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Financial Decision Making System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
  • Financial Decisions CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
  • Financial Distress The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
  • Financial Distress Managerial Ability and Audit Fees: Role of Financial Distress [Volume 9, Issue 3, 2019, Pages 221-244]
  • Financial Distress Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
  • Financial Distress Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
  • Financial Flexibility CConditional Accounting Conservatism and Financial Flexibility [Volume 5, Issue 2, 2015, Pages 107-123]
  • Financial Flexibility The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
  • Financial Flexibility The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
  • Financial Flexibility Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Financial Flexibility Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
  • Financial inability Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • Financial Leverage The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]
  • Financial Leverage Financial and Non-financial Factors Effective on Capital Structure Decisions [Volume 4, Issue 4, 2014, Pages 187-203]
  • Financial Leverage Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Financial Leverage The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
  • Financial Leverage Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
  • Financial Management Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Financial Managers Auditor independence: Comparative Analysis of the Attitudes of Iranian auditors and financial managers [Volume 10, Issue 2, 2020, Pages 139-162]
  • Financial Models Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
  • Financialm Statements Restatement Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Financial Performance of Companies The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Financial Ratio Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • Financial Regulation The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Financial Reporting Complexity Effects of Collaboration Period of Chief Executive Officer and Internal Audit Director on Financial Reporting Complexity [Volume 10, Issue 3, 2020, Pages 213-234]
  • Financial Reporting Legitimacy Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Financial risk Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
  • Financial Situation Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
  • Financial Stability Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
  • Financial statements Iran's Recession and Firms' Earnings Quality [Volume 9, Issue 1, 2019, Pages 23-46]
  • Financial Statements Comparability The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Financial Variables International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Financing Life Cycle Effects on Financing Policy, Investment, Liability and Liquidity [Volume 8, Issue 4, 2018, Pages 155-174]
  • Financing Cash Flows Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Financing Decisions Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Firm Maturity Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Firm Performance Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Firm Performance Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
  • Firm Performance Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
  • Firm's Characteristics The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
  • Firm Size The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Firm Size The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Firm Size Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
  • Firm specific risk Effects of Inflation Rate Risk and Firm-Specific Risk on A Firm Capital Structure Adjustment: GMM Approach [Volume 11, Issue 1, 2021, Pages 23-52]
  • Firms performance Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 21-35]
  • Firm`s Performance The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
  • Firm's value Moderating Effects of Related Party Transactions on The Relation between Disclosure of Research and Development Expenditures and Firm's Value [Volume 10, Issue 1, 2020, Pages 203-225]
  • Firm value Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
  • Firm value The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
  • Firm value The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Firm value The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Firm value Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • Firm value Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
  • Firm value Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
  • Firm value Effects of Management Behavior on Investment Efficiency and Firm Value [Volume 10, Issue 1, 2020, Pages 53-76]
  • Firm value The Board Characteristics and Firm Value under Economic Sanctions [Volume 10, Issue 2, 2020, Pages 1-22]
  • Firm value The investigation of the impact of the type of shareholder (institutional and non-institutional) ownership on the relationship between tax avoidance and firms value [Volume 12, Issue 3, 2022, Pages 281-300]
  • Five areas A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
  • Five؛ Factor Model of Personality (NEO) Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
  • Fog index Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
  • Forecasting Earnings per Share The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Formal logic Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]
  • Fraud Diamond Model The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Fraud Pentagon Model The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Fraud Reporting The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
  • Fraud Risk The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
  • Fraud Risk Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
  • Fraud Triangle Model The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
  • Fraudulent financial reporting A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [Volume 6, Issue 3, 2016, Pages 185-204]
  • Fraudulent financial reporting Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
  • Fraudulent financial reporting Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
  • Fraudulent financial reporting Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
  • Free Cash Flow Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Free Cash Flow The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Free Cash Flow Effects of Intellectual Capital and Free Cash Flow on Cost Stickiness [Volume 8, Issue 4, 2018, Pages 223-250]
  • Free Cash Flow Cash Distributions to Shareholders and The Relation between Agency Costs and Conditional Conservatism [Volume 10, Issue 2, 2020, Pages 115-138]
  • French Three Cost of Equity and Earnings Transparency [Volume 3, Issue 2, 2013, Pages 59-80]
  • Future profitability The Impact Of Accounting Conservatism On Managers' Investment Decisions [Volume 3, Issue 4, 2013, Pages 89-107]
  • Future stock price crashes The Effect of Abnormal Real Operations and Accrual Based Earnings Management on Future Stock Price Crashes [Volume 6, Issue 3, 2016, Pages 153-184]
  • Fuzzy Delphi Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
  • Fuzzy Delphi Human Capital Accounting Indicators based on the Non-monetary Valuation Approach (Case Study: Bank Melli of Iran) [Volume 11, Issue 1, 2021, Pages 241-277]
  • Fuzzy Delphi Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]
  • Fuzzy Delphi Method Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Fuzzy neural network (ANFIS) Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]

G

  • Gender The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Gender diversity Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • Gender diversity Tone management and corporate social responsibility:the moderating role of board gender diversity [(Articles in Press)]
  • General Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • General Assembly of shareholders The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
  • Generalized Method of Moments The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Generalized Method of Moments (GMM) Effectiveness Of Timeliness And Conservatism On The Earnings Information Content of listed companies in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 75-92]
  • Geographic Diversification The Relation between Corporate Diversification Strategy and Real and Artificial Earning Management [Volume 7, Issue 3, 2017, Pages 181-200]
  • Global Integration Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • GMM Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
  • GMM model Earning Management Effects On Nonlinear Relation between Disclosure and Financial Performance [Volume 9, Issue 4, 2019, Pages 327-340]
  • Goal Orientation Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
  • Going Concern Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Going Concern The Relation of Managerial Ability to Audit Fees and Going Concern Opinions [Volume 7, Issue 1, 2017, Pages 221-239]
  • Going concern opinion Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Going concern opinion accuracy Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Good and bad Accruals The Study of Accrual Reversal on Persistence, Anomaly, Earnings of listed Companies on Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 147-166]
  • Goodwill Amortization Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
  • Goodwill Impairments Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
  • Governance‎ A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
  • Governance System Predicting Financial Health with a Legalistic AI Approach Emphasizing the Role of Governance System Criteria [Volume 13, Issue 3, 2023, Pages 237-260]
  • Government 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
  • Governmental agencies Reliance Measure of Independent Auditors to Assess the Audit Evidence in an Audit Report of the Governmental agencies [Volume 6, Issue 4, 2016, Pages 45-68]
  • Governmental ownership Financial Distress and Earning Manipulating [Volume 10, Issue 3, 2020, Pages 27-54]
  • Grounded Theory A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [Volume 6, Issue 3, 2016, Pages 185-204]
  • Grounded Theory A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
  • Grounded Theory The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
  • Grounded Theory A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2022, Pages 223-254]
  • Grounded Theory Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
  • Grounded Theory Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
  • Grounded Theory Approach Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
  • Group Companies Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
  • Growth The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
  • Growth Opportunities The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]
  • Growth Opportunities The Impact of Managerial Ability on Dividend Policy [Volume 7, Issue 1, 2017, Pages 103-129]
  • Growth Rate Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • Growth Ratio of Company Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
  • Guidance Factor Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]

H

  • Hartigan-Wong Algorithm Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
  • Herfindahl-Hirschman Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
  • Herfindahl Index The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
  • Hidden Curriculum The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
  • Historical cost Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
  • Hodrick-Prescott Filter Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
  • Hofstede’s dimensions of culture The effect of Gender on accounting students' perception: Cross-cultural study in Iran and United Kingdom [Volume 4, Issue 1, 2014, Pages 55-73]
  • Horizon Forecast Earnings The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • Horizontal and Vertical agency costs The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
  • Hours of Audit The Relationship between Hours of Audit and Earnings Management [Volume 2, Issue 1, 2012, Pages 33-49]
  • Human Capital The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]
  • Human Capital Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
  • Human Capital Accounting Human Capital Accounting Indicators based on the Non-monetary Valuation Approach (Case Study: Bank Melli of Iran) [Volume 11, Issue 1, 2021, Pages 241-277]
  • Human Capital Reporting The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]
  • Human Capital Value Added Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Human Resource Accounting Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
  • Human Resources Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System [Volume 9, Issue 2, 2019, Pages 143-160]
  • Human Resource Value Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]

I

  • Idiosyncratic Risk Idiosyncratic Risk Pricing: Evidence based Information Content of Earnings [Volume 4, Issue 1, 2014, Pages 1-19]
  • IFRS adoptin A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
  • IFRS Adoption International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Illegal income The Factors Influencing the Money laundering [(Articles in Press)]
  • Imperialist Competitive Algorithm Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast [Volume 10, Issue 2, 2020, Pages 213-248]
  • Improving Internal Quality Audit Function Content Analysis of Underlying Causes of Improving Internal Quality Audit Function Based on the Analysis of Total Interpretive Structural Model [Volume 11, Issue 3, 2021, Pages 167-190]
  • Inability to Fulfil Obligations Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • Income tax Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
  • Independence Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Independent Audit Opinion The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
  • Indicators Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
  • Individual Attributes Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
  • Individual Factors Management Narcissism and Audit Fees [Volume 12, Issue 2, 2022, Pages 47-64]
  • Individual Factors A Model for Reinforcing Causes of Internal Auditor Organizational Silence [Volume 12, Issue 2, 2022, Pages 1-27]
  • Industry The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Industry Range Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
  • Inflation Rate The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Inflation Rate Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
  • Information Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [Volume 6, Issue 2, 2016, Pages 89-112]
  • Informational Asymmetry Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
  • Information and communication technology Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
  • Information Asymmetry Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Information Asymmetry Investigating the Impact of Information Asymmetry on Cost of Capital [Volume 3, Issue 2, 2013, Pages 125-146]
  • Information Asymmetry Long-run and Short-run returns of Intial Public Offerings (IPOs) of public and private companies in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 179-200]
  • Information Asymmetry The Relation between Earnings Quality and Information Asymmetry in the Firms [Volume 5, Issue 2, 2015, Pages 1-16]
  • Information Asymmetry The Role of Cost Stickiness in Estimating Conditional Conservatism [Volume 4, Issue 4, 2014, Pages 39-59]
  • Information Asymmetry Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]
  • Information Asymmetry Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Information Asymmetry The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Information Asymmetry The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry [Volume 8, Issue 1, 2018, Pages 147-172]
  • Information Asymmetry Moderating Effect of Industrial Auditor Specialty on Relation between Corporate Governance Mechanisms and Information Asymmetry [Volume 9, Issue 4, 2019, Pages 341-367]
  • Information Asymmetry Competitiveness and Pricing of Accounting Information Asymmetry and Quality [Volume 10, Issue 1, 2020, Pages 179-202]
  • Information Asymmetry Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
  • Information Asymmetry A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
  • Information Content Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
  • Information Disclosure Development of a Comprehensive Information Disclosure Framework in Credit Institutions through Meta-synthesis Method [Volume 11, Issue 2, 2021, Pages 183-216]
  • Information Efficiencies Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • Information environment Moderating Effect of Information Environment on the Relation between Accounting Comparability and Tax Avoidance [Volume 10, Issue 4, 2020, Pages 83-111]
  • Information Narrative Disclosure Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
  • Information overload Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • Information Risk The Effect of Chief Executive Officer Tenure on Firms Value, Agency Costs and Information Risk [Volume 3, Issue 3, 2013, Pages 21-39]
  • Information Risk Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
  • Information Risk Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
  • Information Source Credibility Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
  • Information System Developers An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
  • Information Systems An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
  • Information System Success Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
  • Information Technology Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
  • Information Technology Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
  • Information Technology in Accounting Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • Information transparency Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
  • Information transparency The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
  • Information uncertainty Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • Initial Public Offering Long-run and Short-run returns of Intial Public Offerings (IPOs) of public and private companies in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 179-200]
  • Initial Public Offering Dual Roles of Institutional Investors in pre and post IPO Earnings Management [Volume 11, Issue 2, 2021, Pages 27-46]
  • Inquiry The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
  • In-service Training Effects of Academic Training, In Service Training and Experience of Accountants on Professional Judgment of auditors [Volume 4, Issue 3, 2014, Pages 191-208]
  • Institutional Investors’ Distraction The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Institutional Oversight Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • Institutional Ownership The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Institutional Shareholders A Model to Explain Effectiveness of Audit Committees on Audit Quality based on Structural Equations [Volume 8, Issue 4, 2018, Pages 251-272]
  • Instructional Game The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
  • Insurance Industry The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
  • Intangibles The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
  • Integrated reporting Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
  • Intense monitoring Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
  • Interim The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • Internal Audit Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Internal Audit An Iranian Model of Internal Audit Performance Assessment [Volume 9, Issue 3, 2019, Pages 101-121]
  • Internal Audit Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
  • Internal Auditing The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [Volume 6, Issue 2, 2016, Pages 23-45]
  • Internal Auditing Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
  • Internal Auditing Independence Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
  • Internal Auditor Competence Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
  • Internal Audit Organizational Silence Management Narcissism and Audit Fees [Volume 12, Issue 2, 2022, Pages 47-64]
  • Internal Audit Organizational Silence A Model for Reinforcing Causes of Internal Auditor Organizational Silence [Volume 12, Issue 2, 2022, Pages 1-27]
  • Internal auditors Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
  • Internal Capital Market The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Internal control Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2019, Pages 103-122]
  • Internal Control Quality Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
  • Internal Control Quality The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
  • Internal Control System Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System [Volume 9, Issue 2, 2019, Pages 143-160]
  • Internal Control Weakness Introduction of A Model to State Earning Information Content Using Audit Quality and Internal Control Weakness Indexes [Volume 10, Issue 4, 2020, Pages 199-229]
  • Internal control weakness disclosure The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry [Volume 8, Issue 1, 2018, Pages 147-172]
  • Internal Control Weaknesses Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
  • Internal financial flexibility Review the influence of cash holding on the debt capacity and providing a new model for determination of debt capacity (Case study Tehran Stock Exchange (TSE) listed companies) [Volume 7, Issue 2, 2017, Pages 219-236]
  • Internal financing The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
  • Internal Locus of Control Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
  • Internal Process Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • International Auditing and Assurance Standards Board The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • International Auditing Standards The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • International Financial Reporting Standard No. 17 (IFRS 17) The framework for estimating the discount rate of insurance contracts based on the International Financial Reporting Standard No. 17 [(Articles in Press)]
  • International Financial Reporting Standards Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • International Financial Reporting Standards Perceptions of accounting professionals in the adoption and implementation of International Financial Reporting Standards in Iran [Volume 7, Issue 2, 2017, Pages 1-24]
  • International Financial Reporting Standards Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • International Financial Reporting Standards for Small and Medium Size Enterprises Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
  • International Financial Reporting Standards (IFRS) The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • International Standards The Impact of Cultural Factors on the Implementation of International Accounting Standards [Volume 7, Issue 2, 2017, Pages 177-202]
  • Internet financial reporting Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
  • Interpretive Structural Modeling Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
  • Interpretive Structural Modeling Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
  • Intra-group Debts The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Investment Cash Flows Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Investment Decisions The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Investment Decisions The Role of Growth Opportunities in Moderating the Relationship Between Financial Leverage and Investment Decisions [Volume 6, Issue 1, 2016, Pages 15-32]
  • Investment Decisions Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
  • Investment Efficiency The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
  • Investment Efficiency Managerial Ability, Investment Efficiency and Financial Reporting Quality [Volume 6, Issue 3, 2016, Pages 63-90]
  • Investment Efficiency Financial Reporting Quality and Relation between Managerial Overconfidence and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 25-54]
  • Investment Efficiency Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Investment Efficiency Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2019, Pages 271-298]
  • Investment Efficiency Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
  • Investment Efficiency Effects of Management Behavior on Investment Efficiency and Firm Value [Volume 10, Issue 1, 2020, Pages 53-76]
  • Investment Firms Relation of Financial and Economic Models to Data Envelopment Analysis Model [Volume 10, Issue 3, 2020, Pages 127-148]
  • Investment Inefficiency Managerial Behavior in Earnings Report: Role of Investment Inefficiency and Financial Constraints [Volume 8, Issue 1, 2018, Pages 55-80]
  • Investment in fixed assets The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Investment Opportunities The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [Volume 8, Issue 1, 2018, Pages 1-28]
  • Investor attention The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Investors Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
  • Investor Sentiment Corporate Transparency And Impact of Investor Sentiment on Stock Prices [Volume 7, Issue 4, 2017, Pages 1-31]
  • Investor Sentiment Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
  • Investor Sentiment Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
  • Investor Sentiment Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Investors Reaction The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Investors Sentiment Investigating The Role of Uncertainty on The Relationship Between Investors' Sentiment and Managers' Behavioral Bias in Earnings Forecasting [Volume 12, Issue 3, 2022, Pages 241-260]
  • Investors’ under-reaction Information uncertainty and investors’ under-reaction [Volume 4, Issue 3, 2014, Pages 169-177]
  • IPO Valuation Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Iranian accounting standards The Relation of Cost of capital with Iranian Accounting Standard and Stocks Liquidity [Volume 4, Issue 4, 2014, Pages 125-142]
  • Iranian Capital Market Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
  • Iranian National Tax Administration Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
  • Islamic approach Explaining the Quality of Disclosure Based on the Theory of Structuration and the Islamic Approach [Volume 13, Issue 3, 2023, Pages 99-132]
  • Islamic corporate governance Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
  • Islamic paradigm Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
  • IT The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
  • IT professionals Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]

J

  • Jensen's free cash flow problem The Impact of Free Cash Flow and Growth Opportunity on Disclosure Quality and Stock Return Synchronicity [Volume 7, Issue 3, 2017, Pages 121-140]
  • Job Nature Factors Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Job Satisfaction Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Job Satisfaction Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
  • Job Satisfaction Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
  • Job selection Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree [Volume 13, Issue 4, 2023, Pages 55-82]
  • Judgment Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making [Volume 13, Issue 4, 2023, Pages 195-220]
  • Judgment Accuracy Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]

K

  • Key Audit Matters (KAMs) Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [(Articles in Press)]
  • Keywords: accountants’ ethical decision-making A Model to Improve Ethical Decision-Making In Accounting Profession Using the Grounded Theory [Volume 12, Issue 4, 2022, Pages 223-254]
  • Keywords: Auditor Tenure The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises [Volume 2, Issue 3, 2012, Pages 1-20]
  • Keywords: Audit quality Market Responses to the Quality of Audit Partners Work [Volume 11, Issue 1, 2021, Pages 217-240]
  • Keywords: Conservatism The Impact Of Accounting Conservatism On Managers' Investment Decisions [Volume 3, Issue 4, 2013, Pages 89-107]
  • Keywords: Expertise Relation between auditors ‘expertise and ethical sensitivity and moral judgment [Volume 3, Issue 4, 2013, Pages 53-70]
  • Keywords: Financial Constraints The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Keywords: predictions of accuracy The Relationship Between Qualitative Characteristics Of Earning Per Share Forecasts and Bankruptcy Risk [Volume 6, Issue 2, 2016, Pages 1-21]
  • Keyword: Value relevance The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
  • Knowledge and Experience Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
  • Knowledge- Based Economy Valuation of Intangible Assets by Using of Artificial Neural Network [Volume 4, Issue 4, 2014, Pages 223-238]

L

  • Lack of Liquidity Big Bath and Insolvency [Volume 10, Issue 1, 2020, Pages 159-178]
  • LARS Algorithm Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Learnings and Growth Aspect An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Least Angel Regression (LARS) Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]
  • Legalistic Artificial Intelligence Approach Predicting Financial Health with a Legalistic AI Approach Emphasizing the Role of Governance System Criteria [Volume 13, Issue 3, 2023, Pages 237-260]
  • Legitimacy theory Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • Less Sophisticated Investors Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Level of corporate cash holdings The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
  • Life Cycle Hypothesis Explanatory Power of Fama and French Three-Factor Model vs Capital Asset Pricing Model Focusing on Firms' Life Cycle [Volume 8, Issue 4, 2018, Pages 321-344]
  • Life cycle stages Managerial Ability and Company Performance in Life Cycle Stages [Volume 8, Issue 1, 2018, Pages 29-54]
  • Life Cycle Theory Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
  • Liquidity Determinants of Corporate Cash Holding [Volume 1, Issue 1, 2011, Pages 21-37]
  • Liquidity The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Liquidity Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
  • Liquidity Management Accounting Conservatism and Liquidity Management [Volume 5, Issue 4, 2015, Pages 15-28]
  • Liquidity Risk The relationship between earnings quality and liquidity risk [Volume 4, Issue 1, 2014, Pages 37-53]
  • Logistic Regression The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
  • Logistic Regression Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
  • Logistic Regression Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
  • Logit and Discriminate Analysis models Business Cycle and Stability of Bankruptcy Prediction Models [Volume 4, Issue 3, 2014, Pages 1-22]
  • Logit Regression Model Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
  • Long-term Growth Expectations Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
  • Long-term trends of Performance criteria and Dividend Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]

M

  • Machine Learning The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
  • Machine Learning Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
  • Macro Studying Usefulness of Macro-Economic Variables in Predicting the Risk of Companies [Volume 1, Issue 1, 2011, Pages 123-144]
  • Macroeconomic Variables Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
  • Make decision Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Management accountant Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
  • Management accounting Balanced Scorecard and Performance Evaluation of Public Sector Organizations [Volume 1, Issue 1, 2011, Pages 101-121]
  • Management Accounting Information The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Management accounting practices Codifying and Validating Management Accounting Practices Measurement Using Content Analysis and Word Embedding Model Using Word2Vec Method [(Articles in Press)]
  • Management accounting system Necessity of changes in the Financial and Operational Accountability System of Public Universities and Identification of its Dimensions from the Experts and Academics View [Volume 6, Issue 1, 2016, Pages 53-80]
  • Management Characteristics Management Characteristics and the Relationship Between Product Market Competition And Management Performance [Volume 12, Issue 2, 2022, Pages 151-174]
  • Management Compensation Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
  • Management Discussion and Analysis Report A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • Management Incentives on Earnings Management Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
  • Management Ingratiation Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality [Volume 11, Issue 1, 2021, Pages 75-104]
  • Management Overconfidence Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
  • Management Performance Management Characteristics and the Relationship Between Product Market Competition And Management Performance [Volume 12, Issue 2, 2022, Pages 151-174]
  • Management Support of Internal Audit Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
  • Management System Criteria Application of Machine Learning Methods (GPR-LASOO) To predict the Value of Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 71-98]
  • Managerial Abilities Managerial Abilities and Performance Measures [Volume 6, Issue 2, 2016, Pages 65-88]
  • Managerial Efficiency Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
  • Managerial Entrenchment Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
  • Managerial Factors Management Narcissism and Audit Fees [Volume 12, Issue 2, 2022, Pages 47-64]
  • Managerial Factors A Model for Reinforcing Causes of Internal Auditor Organizational Silence [Volume 12, Issue 2, 2022, Pages 1-27]
  • Managerial Overconfidence Managerial Overconfidence and Earning Forecast Errors [Volume 7, Issue 4, 2017, Pages 147-164]
  • Managerial Overconfidence Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
  • Managerial Overconfidence Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
  • Managerial Overconfidence Financial Reporting Quality and Relation between Managerial Overconfidence and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 25-54]
  • Managerial ownership Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]
  • Manager-Owner Agency Costs Simulation of Agency Costs of Manager-Owner Using the System Dynamics Approach: Study of Shiraz Petrochemicals [Volume 10, Issue 4, 2020, Pages 113-149]
  • Managers’ ability The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
  • Mandatory disclosure Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • Marginal value Acounting Conservatism and the Value of Cash Holdings [Volume 4, Issue 3, 2014, Pages 23-43]
  • Market Capitalization Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
  • Market Reaction" Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
  • Market response Market Responses to the Quality of Audit Partners Work [Volume 11, Issue 1, 2021, Pages 217-240]
  • Market Share The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
  • Market Size The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
  • Market Timing Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Market Timing Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
  • Market Value The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Market Value Modeling Factors Affecting the Gap between the Book Value and the Market value of the Tehran Stock Exchange Firms [Volume 13, Issue 1, 2023, Pages 81-100]
  • Market Value Added Working Capital Management Strategies And Market Value Added Of Firms [Volume 4, Issue 1, 2014, Pages 93-113]
  • Market value of cash holdings Accounting Restatements and Cash Holding Policy [Volume 9, Issue 3, 2019, Pages 123-142]
  • Market Variables A Model for Corporate Default Prediction in Some Industries listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 121-140]
  • Maturity The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
  • McKinsey 7s questions Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
  • Medical Science University The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University) [Volume 4, Issue 3, 2014, Pages 85-98]
  • Meket reaction Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Melli Bank Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
  • Member Firms of Business Group The Effect of Operation Diversity of Business Groups and The Kind of Industry on Intra-group Debts [Volume 4, Issue 3, 2014, Pages 69-83]
  • Mental accounting Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
  • Mental accounting Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
  • Meta Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
  • Meta-analysis Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [Volume 7, Issue 2, 2017, Pages 47-88]
  • Meta-analysis A Meta-Analysis of IFRS Adoption Effects on the Capital Market [Volume 8, Issue 4, 2018, Pages 197-222]
  • Meta-analysis Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
  • Meta-Synthesis International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Methodology A critical review of empirical research methodology in finance and accounting in Iran [Volume 4, Issue 2, 2014, Pages 99-127]
  • Mind Mapping Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
  • Modeling Explaining of Modeling the Auditor- Client Negotiations Paradigm Concerning Financial Reporting [Volume 6, Issue 4, 2016, Pages 143-170]
  • Modeling Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]
  • Modeling Structural Equations The Effect of Psychological well-being on academic satisfaction of graduate students in accounting with the moderating role of self-efficacy [Volume 12, Issue 3, 2022, Pages 41-60]
  • Modern and Post Modern Portfolio Theory Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
  • Momentum Strategy Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
  • Money laundering The Factors Influencing the Money laundering [(Articles in Press)]
  • Monitoring Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
  • Monitoring levels Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
  • Moral Competence Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Moral intelligence Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [Volume 13, Issue 4, 2023, Pages 165-194]
  • Motivation Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Motivational Values Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]
  • Multi The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • Multi-Classification Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
  • Multilayer Feedforward Neural Network Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
  • Multiple Intelligence Theory Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Mutual Funds Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]

N

  • National Standards of Accounting Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Nature of the Inquiry Questions The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]
  • Need for Cognition The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • Negotiation Explaining of Modeling the Auditor- Client Negotiations Paradigm Concerning Financial Reporting [Volume 6, Issue 4, 2016, Pages 143-170]
  • Net Financing Activities Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Net Investing Activities Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Net Investment The Relationships Among Financial Constraint, Cash Value and Net Investment in Firms Listed [Volume 3, Issue 2, 2013, Pages 167-189]
  • Net Operating Activities Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Network Analysis Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
  • Neural Network The Impact of Corporate Governance and Conservatism on the Predicting Ability of Bankruptcy Models based on Artificial Neural Network [Volume 6, Issue 2, 2016, Pages 113-132]
  • Neural Networks Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Neural Networks Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
  • Neurological Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
  • Neuroticism Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
  • New Audit Report The Current and New Audit Report: Viewpoints of Iranian Auditors [Volume 8, Issue 2, 2018, Pages 95-116]
  • New measure of accounting quality Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
  • Non A Comparison Investigation of Financial Reporting Quality in Financially Distressed and Non-Distressed FirmsCase Study: Listed Companies in TSE [Volume 2, Issue 1, 2012, Pages 51-66]
  • Non The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Non Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Non-acceptance decision Effective Factors on Client Non-acceptance Decision by Auditing Firms [Volume 11, Issue 4, 2021, Pages 151-168]
  • Non-accounting Indices Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
  • Non؛ Auditing Services A Survey of the Impact of Audit and the Same Time non-audit (Accounting, Managing and Consulting) Services on Auditor Independence [Volume 1, Issue 1, 2011, Pages 63-78]
  • Non-Cash Rewarded Disclosure Quality and Management Bonus [Volume 7, Issue 1, 2017, Pages 43-61]
  • Non-financial sustainability performance The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
  • Non-linear Relationship The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
  • Non-monetary Valuation Human Capital Accounting Indicators based on the Non-monetary Valuation Approach (Case Study: Bank Melli of Iran) [Volume 11, Issue 1, 2021, Pages 241-277]
  • Non-Parametric Methods Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
  • Number of Non-Executive officers The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]

O

  • Objectivity of the Auditor The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity [Volume 13, Issue 2, 2023, Pages 209-234]
  • Occupational flu Designing an Occupational Flu Model in the Auditing Profession Using anInterpretive Structural Approach [Volume 13, Issue 2, 2023, Pages 109-134]
  • OECD Tax Compliance Model Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • OHLC Prices Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • One dimensional and multidimensional models Designing financial reporting transparency model [Volume 4, Issue 4, 2014, Pages 1-38]
  • Online Reporting Environmental and Human Factors Affecting the Cloud Accounting Application [Volume 10, Issue 2, 2020, Pages 51-70]
  • Opacity in Financial Reporting Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [Volume 11, Issue 4, 2021, Pages 55-76]
  • Openness Personality Profile of the Iranian Accountants [Volume 1, Issue 2, 2011, Pages 127-150]
  • Operating cash flow The Effects of Operating Cash Flow and Firm Size on Investment Decisions in Capital Assets of listed firms on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 1-16]
  • Operating cash flow The Relation between Earnings and Cash Measuring Factors with Predicting Future Cash Flows [Volume 5, Issue 2, 2015, Pages 161-176]
  • Operating cash flow Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
  • Operating Cash Flows The Relation between Operating Cash Flows based on the Five-section Model and Return on Investment based on the Four-section Model of Cash Flow Statement with Earnings Persistence [Volume 7, Issue 4, 2017, Pages 191-212]
  • Operating Items Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Operational cash flow The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Operational Cash Flows Assessment of Going-Concern Forecast Power by Using Numbers of Cash Flow Statement [Volume 2, Issue 2, 2012, Pages 89-103]
  • Operational Risk Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
  • Opportunistic earnings management Efficient Opportunistic Earning Management and Financial Constraints: Testing of Debt Hypothesis in Accounting Positive Theories [Volume 9, Issue 3, 2019, Pages 1-23]
  • Opportunistic earnings management Narcissism and Tendency to Earnings Management [Volume 10, Issue 4, 2020, Pages 1-24]
  • Optimal Leverage The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
  • Optimism Effects of Management Behavior on Investment Efficiency and Firm Value [Volume 10, Issue 1, 2020, Pages 53-76]
  • Organizational Factors Auditors’ Opinion about the Factors Affecting their Job Satisfaction [Volume 2, Issue 4, 2012, Pages 65-94]
  • Organizational Performance Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
  • Organizational Performance The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • Organizational trust Formulation of Trust Model of Manager and Management Accountants [Volume 10, Issue 2, 2020, Pages 163-186]
  • Other Operational Costs Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Ou and Penman Predicting Model Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Outcome Relation between auditors ‘expertise and ethical sensitivity and moral judgment [Volume 3, Issue 4, 2013, Pages 53-70]
  • Outside Directorships Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
  • Overconfidence Management Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
  • Overinvestment The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
  • Overinvestment Corporate Governance and the Relation between Investor Sentiment and Corporate Investment Decisions [Volume 8, Issue 1, 2018, Pages 199-226]
  • Overreaction Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Over-valuation The Relation between Over-valuation and Disclosure of Internet Financial Information [Volume 4, Issue 4, 2014, Pages 79-103]
  • Overvaluation Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
  • Ownership Concentration The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [Volume 6, Issue 2, 2016, Pages 23-45]
  • Ownership Concentration Firms’ Characteristics and the Relation between Financial Statements Comparability and Corporate Cash Holdings [Volume 10, Issue 3, 2020, Pages 81-98]
  • Ownership Concentration and Mix The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
  • Ownership of major shareholders Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]
  • Ownership Percentage of Large Controlling Shareholder The Impact of Corporate Governance on Choosing Auditor: Evidence from Companies Listed on Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 21-31]
  • Ownership structure The Effect of Ownership Structure on Firms Value in Tehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 33-50]
  • Ownership structure The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Ownership structure Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Ownership structure Effects of the Board's Ownership and Oversight Structure And Audit Characteristics On Earning Management [Volume 9, Issue 4, 2019, Pages 299-326]
  • Ownership structure Moderating Effect of Ownership Structure on the Relation between Financial Statement Comparability and Earnings Management [Volume 11, Issue 1, 2021, Pages 1-22]

P

  • Panel Data The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
  • Panel Data The factors affecting Interim financial reports lag [Volume 3, Issue 4, 2013, Pages 71-88]
  • Panel Data Earnings Quality over Time [Volume 5, Issue 2, 2015, Pages 71-84]
  • Panel VAR approach Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
  • Paradigm Analysis Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
  • Parametric Methods Effects of Accounting and Non-Accounting Indices on Financial Distress Prediction: Comparing Parametric and Non-parametric Methods [Volume 9, Issue 4, 2019, Pages 49-72]
  • Parent Company The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Participation Relation of Effective Communications and Participations to Auditors' Work Deviation and Corruption [Volume 10, Issue 1, 2020, Pages 1-21]
  • Particle Swarm Optimization Application of Artificial Neural Network Hybrid Models with Metaheuristic Algorithms (PSO, ICA) in Earnings Management Forecast [Volume 10, Issue 2, 2020, Pages 213-248]
  • PEG Ratio Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • PE Ratio Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • Perception Factor Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Performance Criteria Application of Machine Learning Methods (GPR-LASOO) To predict the Value of Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 71-98]
  • Performance efficiency The Impact of Corporate Political Relationships on Value-Based Management Performance Indicators and Operational Efficiency [Volume 11, Issue 3, 2021, Pages 47-78]
  • Performance Evaluation Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Performance Evaluation An Investigation of the Balanced-Scorecard's Applications for Hotel Indusry(Evidence from Mashad) [Volume 3, Issue 3, 2013, Pages 41-56]
  • Performance Evaluation Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
  • Performance Evaluation Criteria The Relationship between Performance Evaluation Criteria and Abnormal Stock Return [Volume 2, Issue 2, 2012, Pages 73-87]
  • Performance measurement A Board of Directors Compensation Model for Iranian Firms [Volume 8, Issue 4, 2018, Pages 127-154]
  • Performance Measurement Indicators Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
  • Periodic Cognitive Biorhythmic Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
  • Persistence Persistence and Valuation of Non-Operating Items [Volume 3, Issue 2, 2013, Pages 43-58]
  • Personal Characteristics Factor Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Personality Traits Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
  • Personality type Interesting Accounting Information for Tehran Stock Exchange Investors with Different Personalities [Volume 10, Issue 4, 2020, Pages 26-50]
  • Pharmaceutical Industry Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
  • Phenomenological Process Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
  • Philanthropic Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
  • Physical Capital Value Added Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Plagiarism Plagiarism among Accounting Postgraduate Students [Volume 8, Issue 2, 2018, Pages 1-20]
  • Political Connection Political Connection and Corporate Social Responsibility: Product Market Competition [Volume 9, Issue 3, 2019, Pages 301-325]
  • Political Connections Related Party Transactions and the Relation between Political Connections and Audit Report Lag [Volume 10, Issue 2, 2020, Pages 161-268]
  • Political Connections The Impact of Corporate Political Relationships on Value-Based Management Performance Indicators and Operational Efficiency [Volume 11, Issue 3, 2021, Pages 47-78]
  • Political Costs Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Political Hypotheses Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Post Implementation Review of accounting standards A Framework for Post Implementation Review of Iranian Accounting Standards [Volume 6, Issue 4, 2016, Pages 23-44]
  • Power Usurpation Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
  • Predicted Net Earnings Information Content of Net Earnings and the Stock Price Adjustment [Volume 1, Issue 1, 2011, Pages 7-19]
  • Prediction Accuracy of Disclosure Level Prediction by Ant Colony Algorithm and Differential Evolution [Volume 8, Issue 2, 2018, Pages 153-180]
  • Prediction error The Effect of Cash Distributions to Shareholders on Operational and Free Cash Flow Predictability [Volume 6, Issue 3, 2016, Pages 137-152]
  • Presentation Format of Information Effects of Cognitive Bias of Master Accounting Students on the Accuracy of Their Judgments Regarding Cost Behavior and Information Type [Volume 9, Issue 2, 2019, Pages 247-270]
  • Price Behavior Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
  • Price Limit Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Price to Earning Ratio Relation in net cash flow variations from each rank of cashflow statement with P/E [Volume 4, Issue 1, 2014, Pages 75-91]
  • Privatization The Effect of Article 44 of the Constitution Law on Liquidity in Tehran Stock Exchange with Dynamic Panel Data (DPD) and GMM Method [Volume 5, Issue 4, 2015, Pages 89-108]
  • Probability of Fraudulent Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Production Performance The Relationships Among Management Accounting Information, Organizational Learning And Production Performance [Volume 3, Issue 3, 2013, Pages 125-145]
  • Product Market Competition Examining the Effect Of Product Market Competition and Return Momentum on Cost of Equity Capital of Companies Listed in Tehran Stock Exchang [Volume 7, Issue 2, 2017, Pages 237-264]
  • Product Market Competition Corporate Governance And The Relation between Product Market Competition and Audit Fees [Volume 7, Issue 4, 2017, Pages 33-52]
  • Product Market Competition Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
  • Product Market Competition The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
  • Product Market Competition Political Connection and Corporate Social Responsibility: Product Market Competition [Volume 9, Issue 3, 2019, Pages 301-325]
  • Product Market Competition Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
  • Product Market Non-financial Performance The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]
  • Product Market Treats Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
  • Profession Presenting the model to development skills and quality of work of an Auditor from the profession and employer’s point of view [Volume 12, Issue 3, 2022, Pages 281-300]
  • Professional Journal Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
  • Professional judgment Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
  • Professional skepticism Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
  • Professional skepticism Auditor Industry Range and Auditors Exercise Professional Skepticism [Volume 13, Issue 3, 2023, Pages 165-188]
  • Profitability Investigating the Effect of Firm Level Factors on Debt Maturity Structure [Volume 1, Issue 1, 2011, Pages 39-62]
  • Profitability Life Cycle Stages Effects on Profitability and Growth of Enterprise Companies [Volume 1, Issue 2, 2011, Pages 49-66]
  • Profitability Future Value of Firm, Capital Structure, Dividend Policy, and Profitability in Listed Companies on Tehran Stock Exchange [Volume 1, Issue 2, 2011, Pages 107-125]
  • Profitability The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Profitability The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [Volume 8, Issue 2, 2018, Pages 71-94]
  • Profitability The Non-linear Impacts of Product Market Competition and Profitability on the Debts Ratio, by Consideration the whole Business Environment of Iran in order to Measurement competition [Volume 9, Issue 2, 2019, Pages 195-218]
  • Profitability Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
  • Profit forecast Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
  • Profit Smoothing Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
  • Profit sustainability Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
  • Properly Drawn Up Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
  • Proportion of Non-Executive Directors Audit Committee Characteristics, Quality of Disclosure and Proportion of Non-Executive Directors [Volume 6, Issue 4, 2016, Pages 191-218]
  • PSO Algorithm Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Public Sector Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
  • Public Sector Performance Audit-Capability Model (PA-CM) for the public sector of Iran [Volume 12, Issue 3, 2022, Pages 181-200]
  • Public Welfare Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
  • Pulic’s Model The Investigation Intellectual Capital Effect on Market Value and Financial Performance of Cement Industry Companies Listed onTehran Stock Exchange [Volume 2, Issue 3, 2012, Pages 51-66]
  • Pulic’s Model Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]

Q

  • Q Tobin Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • Qualitative characteristics of accounting information Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics [Volume 13, Issue 2, 2023, Pages 79-108]
  • Qualitative Content Analysis Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
  • Qualitative Features of Accounting Information Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
  • Qualitative research The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
  • Quality Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]
  • Quality Financial Statement Restatements Impacts on Accrual Quality [Volume 3, Issue 1, 2013, Pages 119-147]
  • Quality Model of ISO/IEC9126 An Evaluation of Quality Criteria of Informations Systems Based on ISO/IEC Standard Among Selected Iranian Organizations [Volume 2, Issue 4, 2012, Pages 131-147]
  • Quality of accounting information quality of accounting information and stock price adjustment [Volume 4, Issue 2, 2014, Pages 21-45]
  • Quality of Financial Information Effects of Audit Reports Delay and Internal Control Weaknesses on Investment Efficiency [Volume 10, Issue 1, 2020, Pages 23-51]
  • Quantitative Content Analysis A Decade of Qualitative Research in Iranian Accounting Research Journals [Volume 13, Issue 1, 2023, Pages 41-60]
  • Quarterly Journal Content Analysis of the Scientific ـ Research Journal of “Empirical Research in Accounting” [Volume 10, Issue 1, 2020, Pages 121-140]

R

  • Ranking Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
  • Rapidminer Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm [Volume 13, Issue 4, 2023, Pages 245-276]
  • Ratio of book value to market value The Relation between Earnings Conservatism and Balance Sheet Conservatism [Volume 5, Issue 2, 2015, Pages 145-160]
  • Readability Investigating the Effect of Economic and Accounting performance Criteria on the Readability of Financial Reporting Based on the Information Narrative Disclosure [Volume 13, Issue 1, 2023, Pages 21-40]
  • Readability A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis [Volume 13, Issue 2, 2023, Pages 55-78]
  • Readability of financial reporting Readability of Financial Statements and Auditor Strategies to deal with Audit Risk [Volume 11, Issue 1, 2021, Pages 137-169]
  • Real activity earnings management Earnings Management Tools in Distressed and Healthy Firms [Volume 8, Issue 4, 2018, Pages 345-362]
  • Real and legal customers Providing a Model for Measurement of Credit Risk at Melli Bank of Iran [(Articles in Press)]
  • Real Earning Management The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
  • Real Earnings Management Financial Leverage Levels and Firms’ Real Earnings Management [Volume 6, Issue 3, 2016, Pages 205-222]
  • Real Earnings Management Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Real Earnings Management Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 143-169]
  • Real Earnings Management Board of Directors’ Financial literacy and Real Earnings Management [Volume 9, Issue 3, 2019, Pages 171-197]
  • Real Earnings Management Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
  • Real Earnings Management Reversal Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Recent Universities Graduates Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Recession The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Related party transactions Identifying Motives of Related Party Transactions [Volume 2, Issue 4, 2012, Pages 49-64]
  • Related party transactions The Relation between Complex Ownership Structure in Subsidiary Firms and Related Party Transactions [Volume 6, Issue 3, 2016, Pages 41-62]
  • Related party transactions The Relation of Related Party Transactions To Disclosure Quality, Earnings Management and Profitability [Volume 8, Issue 2, 2018, Pages 71-94]
  • Related party transactions Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Related party transactions Moderating Effects of Related Party Transactions on The Relation between Disclosure of Research and Development Expenditures and Firm's Value [Volume 10, Issue 1, 2020, Pages 203-225]
  • Related party transactions Related Party Transactions and Accounting Information Quality: Opportunistic Behavior of Managers [Volume 10, Issue 2, 2020, Pages 187-212]
  • Related party transactions Related Party Transactions and the Relation between Political Connections and Audit Report Lag [Volume 10, Issue 2, 2020, Pages 161-268]
  • Related party transactions The Association between Related-party Transactions and the Existence of Distortions in Financial Statements and the Financial Reporting Quality: The Role of Restatements and Accrual Estimation Errors [Volume 13, Issue 2, 2023, Pages 1-26]
  • Relational capital Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
  • Relevance Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Relevance The Relevance of Intangible Assets Considering Firm's Life Cycle [Volume 6, Issue 1, 2016, Pages 1-14]
  • Rennie Entropy Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
  • Reported Goodwill The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
  • Reporting And Monitoring A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
  • Reporting Financial Statements Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Reporting Quality Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [Volume 2, Issue 1, 2012, Pages 85-103]
  • Research Future Studies on Management Accounting: Education and Research Perspective [Volume 10, Issue 1, 2020, Pages 77-96]
  • Research Ethics The Effect of Hidden Curriculum on Research Ethics in Accounting Students [Volume 13, Issue 2, 2023, Pages 235-260]
  • Residual Income Valuation Model The Effect of Investors Sentiment and Accounting Information on Stock Price [Volume 6, Issue 4, 2016, Pages 219-255]
  • Restatement Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
  • Restructured Financial Statements The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2018, Pages 53-84]
  • Return A Comparison of Cash Flows-based Financial Information and Accrual Accounting-based Financial Information in Forecasting Return Considering Corporate Life Cycle [Volume 3, Issue 1, 2013, Pages 149-167]
  • Return Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Returnof Stock The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
  • Return On Assets (ROA) Business Strategies and Corporate Financial Performance [Volume 8, Issue 3, 2018, Pages 157-184]
  • Review" Curriculum revision based on skills needs of employment market Case study: Accounting program in the associate degree of the Technical and Vocational University [Volume 12, Issue 4, 2022, Pages 195-222]
  • Risk assessment Financial and Non-Financial Risks of Pharmaceutical Industry: Identification and Continuous Monitoring Capability in Internal Audit [Volume 11, Issue 1, 2021, Pages 193-216]
  • Risk assessment Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
  • Risk Disclosure Risk Disclosure: The Effect of Audit Committee Characteristics [Volume 13, Issue 1, 2023, Pages 141-160]
  • Risk Identification Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
  • Risk management The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • Risk management Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
  • Risk management Development of an enterprise risk management implementation framework in the banking industry ( multiple case study) [(Articles in Press)]
  • Risk of stock prices crash The Effect of Environmental Performance on Stock Price Crash Risk with Emphasis on Conservative Accounting in TSE [Volume 13, Issue 1, 2023, Pages 121-140]
  • Risk-taking Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
  • Risk Tax Audit Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
  • ROE Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • ROIC Earning Management efficient contracting theory and its Role in Value Creation [Volume 4, Issue 1, 2014, Pages 159-177]
  • Role conflict management Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]

S

  • Sale and Administrative Expenses Real Earnings Management Reversal and Long-Term Operating Performance [Volume 8, Issue 3, 2018, Pages 33-48]
  • Sales general and Administrative Costs Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Satisfaction Accounting Benefits and Satisfaction in an ERP Environment [Volume 7, Issue 1, 2017, Pages 153-189]
  • Scenario Planning Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Scientific Cooperation Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
  • Scientific Productions Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
  • Seasonal Earnings Stock Returns and Earnings Surprises : Market Level Vs. Firm Level [Volume 3, Issue 4, 2013, Pages 39-52]
  • Seasoned Equity Offerings Relation of Size, Earning Management and Market Timing to the Firm Performance in Seasoned Equity Offerings [Volume 7, Issue 1, 2017, Pages 189-219]
  • Selecting Factors Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Selectivity Portfolio Performance Evaluation in Mutual Funds and Investment Companies With Henriksson – Merton Model [Volume 3, Issue 1, 2013, Pages 83-99]
  • Semi-Strong Market Efficiencies Accounting Information & Semi- Strong Stock Market Efficiency [Volume 10, Issue 2, 2020, Pages 23-50]
  • Shannon Entropy Entropy of Accrual Items of Modified Jones Model and Financial Stability and Their Estimation Based on Whale and Genetics Algorithm [Volume 13, Issue 3, 2023, Pages 211-236]
  • Shareholder Rights The Effect of Shareholder Rights on Earnings Quality [Volume 3, Issue 3, 2013, Pages 147-172]
  • Shareholder Rights The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
  • Shareholder value added Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]
  • Sharp and Trainer Criteria The Relation between Financial Flexibility and Performance of Iranian Investment Firms from the Market Point of View [Volume 5, Issue 1, 2015, Pages 165-180]
  • Short-term debts Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
  • Short-term trends of Performance criteria and Dividend Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]
  • Side Beta Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
  • Signaling model Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Signed accruals The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
  • Simulation Simulation of Agency Costs of Manager-Owner Using the System Dynamics Approach: Study of Shiraz Petrochemicals [Volume 10, Issue 4, 2020, Pages 113-149]
  • Size Of Internal Audit Function Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
  • Skills Multiple Intelligence -based Education in The Accounting Classroom, Improving Students' Performance, Motivation and Skills; New Experience [Volume 12, Issue 3, 2022, Pages 81-100]
  • Small and Medium-Sized Entities Needs Assessment of Accounting Standards for small and medium-sized Entities (SMEs) from the Perspective of Creditors and Financial Information Providers [Volume 12, Issue 1, 2022, Pages 91-122]
  • Social and Environmental Disclosure The Relation of Firm Size, Industry Type and Profitability to Social and Environmental Information Disclosure [Volume 5, Issue 1, 2015, Pages 87-103]
  • Social Behaviors Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Social Reporting Themes Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
  • Social responsibility The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Social responsibility Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • Social responsibility Political Connection and Corporate Social Responsibility: Product Market Competition [Volume 9, Issue 3, 2019, Pages 301-325]
  • Social responsibility Effects of Product Market Competition on the Relation between Corporate Social Responsibility and Cash Holding [Volume 10, Issue 4, 2020, Pages 151-176]
  • Social responsibility A Financial, Governance and Social Responsibility Evaluation Comprehensive Model (FGCSM) based on Six Approaches and New Perspective of Performance Evaluation [Volume 11, Issue 2, 2021, Pages 1-26]
  • Social responsibility Managers Narcissism, Leadership Styles Choices and Decision Making in Accounting [Volume 13, Issue 3, 2023, Pages 261-290]
  • Social responsibility The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [Volume 13, Issue 4, 2023, Pages 83-110]
  • Social trust The Relation between Social Trust and Investors' Reaction to Earning Announcement and the Impact of Earning Quality and Delay in Reporting on this Relation [Volume 7, Issue 3, 2017, Pages 101-120]
  • Social trust Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
  • Social Values Development of Philanthropic Practices in the Implementation of Accounting based on the Phenomenological Process [(Articles in Press)]
  • Sophisticated Investor Investors' Reaction to Corporation Social Responsibility Types [Volume 3, Issue 1, 2013, Pages 101-117]
  • Southern Khorasan Province of Iran Tax System's Efficiency The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • Specialized journal Analysis of the Paradigm in Management Accounting Researches in Iran: Evidence from the Past Three Decades [Volume 7, Issue 1, 2017, Pages 81-101]
  • Speed of adjustment Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Spiritual intelligence Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [Volume 13, Issue 4, 2023, Pages 165-194]
  • Square of Discretionary Accruals The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [Volume 2, Issue 1, 2012, Pages 17-32]
  • Stakeholders Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
  • Stakeholders Internal Auditors’ Role Conflict Management Model [Volume 13, Issue 3, 2023, Pages 1-26]
  • Standard No. 12 The Impact of International Financial Reporting Standards (IFRS) on Iranian Tax System [Volume 7, Issue 2, 2017, Pages 150-176]
  • Statement of Cash Flows Proposed model for Statement of Cash Flows based on formal logic [Volume 7, Issue 2, 2017, Pages 89-126]
  • Statement of Cash Flows. Agency Theory Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2022, Pages 49-70]
  • Stickiness of manager's expectations Stickiness of Manager's Expectations and Profitability Anomalies [Volume 10, Issue 4, 2020, Pages 177-197]
  • Sticky Accruals Accruals Quality Evaluation Improvement [Volume 7, Issue 3, 2017, Pages 1-20]
  • Stock Crash Risk Competition in Product Market and Stock Price Crash Risk [Volume 8, Issue 4, 2018, Pages 299-320]
  • Stock Dividend Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Stock Dividend The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
  • Stock exchange Mental Accounting and Financial Reporting Quality using Simultaneous Equations [Volume 13, Issue 2, 2023, Pages 157-182]
  • Stock Liquidity Information Transparency and Stock Liquidity [Volume 4, Issue 2, 2014, Pages 85-98]
  • Stock Liquidity The Relation between Asset Liquidity and Stock Liquidity in Tehran Stock Exchange [Volume 4, Issue 4, 2014, Pages 61-77]
  • Stock Market Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Stock market behavioral reaction Stock Market Behavioral Reaction Based on the Failure of Long-Term and Short-Term Decreasing Trends of Corporate Performance Criteria in the Time of Dividend Increase [Volume 9, Issue 2, 2019, Pages 293-322]
  • Stock Market Liquidity Market liquidity, business cycles and economic growth [Volume 4, Issue 1, 2014, Pages 201-215]
  • Stock Market Model The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
  • Stock Price Predictability of PEG Ratio in Comparison with PE Ratio for Determining the Stock Price [Volume 3, Issue 1, 2013, Pages 1-16]
  • Stock Price Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
  • Stock Price Delay quality of accounting information and stock price adjustment [Volume 4, Issue 2, 2014, Pages 21-45]
  • Stock Rate of Return Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
  • Stock Return Accruals and Cash Flows in Explaining Stock Returns [Volume 1, Issue 2, 2011, Pages 67-88]
  • Stock Return The Investigation of the Relationship between Exchange Rate Fluctuations and Banks’ Stock Return in Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 57-73]
  • Stock Return Examining association between financial statements restatements with auditor switches [Volume 4, Issue 2, 2014, Pages 197-215]
  • Stock Return The Relation between the Quality of Accounting Information Disclosure and Stock Return Volatility [Volume 5, Issue 4, 2015, Pages 131-144]
  • Stock Return The Role of Financing Resources in the Relation between Assets Growth and Firm's Stock Return [Volume 5, Issue 3, 2015, Pages 95-118]
  • Stock Return Corporate Governance And Relation between Free Cash Flow and Return [Volume 7, Issue 4, 2017, Pages 213-233]
  • Stock Return Modeling of Accounting and Non Accounting Items Affecting Shareholders, Wealth: Prediction and Validation [Volume 8, Issue 2, 2018, Pages 181-216]
  • Stock Return The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
  • Stock Returns 6) The Relation of Business Strategy with Earnings Quality and Stock Return in Firms listed in TSE [Volume 4, Issue 3, 2014, Pages 105-127]
  • Stock return volatility The Relation between Corporate Governance Quality and Stock Return Volatility [Volume 6, Issue 3, 2016, Pages 115-136]
  • Stock Right The effect of capital raising goal announcement on stock price changes around the E.G.M dates [Volume 12, Issue 4, 2022, Pages 121-146]
  • Stocks Earnings Management and the Market Performance of Stock Dividend Distributing Firms [Volume 5, Issue 4, 2015, Pages 145-166]
  • Strategic Management Accounting Techniques The Effectiveness of Competitive Measures of Firms Based on Strategic Management Accounting Techniques through Analysis CARD and Developed Theory of Rough (ERST) [Volume 11, Issue 1, 2021, Pages 127-168]
  • Strategic Map Identifying and Ranking the Balanced Scorecard Performance Indicators (Case Study: National Iranian Gas Company) [Volume 3, Issue 4, 2013, Pages 129-146]
  • Strategic Risk Identification and ranking the criteria for measuring the risk of companies for listing in the capital market [Volume 12, Issue 4, 2022, Pages 27-48]
  • Strategy risk management The Relation between ERM Techniques and Performance of Food Industry firms [Volume 4, Issue 3, 2014, Pages 45-60]
  • Structural capital Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
  • Structural Capital Value Added Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Structural Equation Approach Analysis of the Relationship between Corporate Governance and Corporate Earnings with Cost Sticking and Accounting Conservatism in Iranian Capital Market with Structural Equation Approach [Volume 9, Issue 3, 2019, Pages 199-219]
  • Structural Equation Model Components of the Knowledge and Skills in Accounting Education in the New Business Environment with Structural Equation Modeling Approach [Volume 2, Issue 2, 2012, Pages 105-119]
  • Structural Equation Model Effects of Macroeconomic Variables and Product Market Competition on Earnings Quality Using Structural Equation Model [Volume 10, Issue 3, 2020, Pages 235-260]
  • Structural Equation Modeling Structural Equation Modeling to Study Effects of Corporate Governance on Cost of Equity Capital [Volume 8, Issue 1, 2018, Pages 129-146]
  • Structural Equation Modeling The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Structural Equation Modeling A Contingency Model for Impact of Board Structure on Earning Quality: Structural Equation Modeling Approach [Volume 10, Issue 3, 2020, Pages 99-126]
  • Structuration Theory Explaining the Quality of Disclosure Based on the Theory of Structuration and the Islamic Approach [Volume 13, Issue 3, 2023, Pages 99-132]
  • Structure of debt maturity The Effects of Business Cycle and Debt Maturity on a Firm’s Investment in Fixed Assets [Volume 7, Issue 3, 2017, Pages 141-160]
  • Subsidiary Company The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Substitution theory Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
  • Substitutive Perspective Variables Affecting Conservatism [Volume 2, Issue 4, 2012, Pages 19-32]
  • Supervisory Power The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Support Vector Machine Different Feature Selection Methods and Auditors' Opinion Type Prediction [Volume 8, Issue 1, 2018, Pages 81-102]
  • Support Vector Machine (SVM) The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
  • Support vector Regression (SVR) Capability of Models Support Vector Regression, Least Angle Regression and Adaptive Neural Fuzzy Inference System for Earnings Management [Volume 6, Issue 4, 2016, Pages 95-116]
  • Sustainability Information Financial Reporting Quality and Sustainability Information Disclosure [Volume 8, Issue 3, 2018, Pages 11-31]
  • Sustainability of Board Members The Effect of Firm Characteristics on Sustainability of Board Members and Independent Audit Opinion [Volume 1, Issue 1, 2011, Pages 79-99]
  • Sustainability of Profit The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
  • Sustainability Reporting Sustainability Reporting: Ratings of Drivers and Indicators [Volume 10, Issue 2, 2020, Pages 71-114]
  • Sustainable Tax Paid Rate Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 147-166]
  • Sustained Growth of earnings The Relation between Stock Price Response and Sustained Earnings Growth [Volume 5, Issue 2, 2015, Pages 51-70]
  • SVR Algorithm Examination of Variables Affecting Dividend Forecast Using Hybrid Models of PSO-LARS and PSO-SVR Algorithms [Volume 2, Issue 4, 2012, Pages 111-130]
  • Synthesis Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
  • Systematic Review Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]
  • Systematic Risk The Role of Capital in Financial Institutions and Systemic Risk [Volume 4, Issue 3, 2014, Pages 127-147]
  • System dynamics System Dynamics, A New Approach in Modeling of Accounting Events and Financial Decision Making [Volume 8, Issue 2, 2018, Pages 21-42]
  • System dynamics Simulation of Agency Costs of Manager-Owner Using the System Dynamics Approach: Study of Shiraz Petrochemicals [Volume 10, Issue 4, 2020, Pages 113-149]

T

  • Tacit knowledge Effects of Manager Tacit Knowledge on Earnings Management Behavior at Different Levels of Monitoring: A behavioral approach [Volume 10, Issue 4, 2020, Pages 253-275]
  • Target Leverage Speed of Adjustment to Target Capital Structure based on Interaction between Trade-off and Pecking order Theories in TSE [Volume 6, Issue 2, 2016, Pages 161-186]
  • Task complexity Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Tax Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Tax Analysis of Factors Affecting Tax Quality Based on Analytical Hierarchy Process (AHP) [Volume 6, Issue 2, 2016, Pages 47-63]
  • Tax Audit Presenting the Tax Audit Risk Model in the Comprehensive Tax Plan with ISM-ANP Approach [Volume 13, Issue 1, 2023, Pages 61-80]
  • Tax avoidance The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
  • Tax avoidance Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • Tax avoidance The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Tax avoidance Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Tax avoidance Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance [Volume 9, Issue 2, 2019, Pages 219-246]
  • Tax avoidance Modeling the Moderating Effects of Corporate Governance On the Relation between Social Trust and Tax Avoidance [Volume 9, Issue 4, 2019, Pages 221-246]
  • Tax avoidance Effects of Corporate Governance and Management Overconfidence on Tax Avoidance of Firms in the Life-cycle Stages [Volume 10, Issue 4, 2020, Pages 49-81]
  • Tax avoidance Moderating Effect of Information Environment on the Relation between Accounting Comparability and Tax Avoidance [Volume 10, Issue 4, 2020, Pages 83-111]
  • Tax avoidance Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Tax avoidance The investigation of the impact of the type of shareholder (institutional and non-institutional) ownership on the relationship between tax avoidance and firms value [Volume 12, Issue 3, 2022, Pages 281-300]
  • Tax avoidance The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems [Volume 13, Issue 4, 2023, Pages 143-164]
  • Tax avoidance The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
  • Tax compliance Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Tax compliance Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Tax compliance Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
  • Tax Difference The Association Between Book-Tax Difference And Earnings Management [Volume 4, Issue 2, 2014, Pages 61-83]
  • Tax Evasion The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Tax Evasion Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Tax Evasion Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Tax fraud Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Tax Gap Board Independence and the Relation between Ownership Structure and the Tax Gap [Volume 8, Issue 2, 2018, Pages 117-134]
  • Tax Gap The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange [Volume 8, Issue 3, 2018, Pages 185-210]
  • Tax Gap Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Tax planning Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Tax planning The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value [Volume 13, Issue 4, 2023, Pages 83-110]
  • Tax reporting Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
  • Tax Risk proxies The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [Volume 12, Issue 3, 2022, Pages 121-140]
  • Teaching Methods Designing a Model to Improve the Quality of Accounting Education by Examining the Relationships between the Factors Influencing Teaching Methods [Volume 11, Issue 3, 2021, Pages 139-166]
  • Technology Quantitative and Qualitative Content Analysis of Scientific Research Articles in theField of Technologyin Accounting and Auditing [Volume 14, Issue 2, 2024]
  • Technology acceptance model (TAM) Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
  • Tehran Stock Exchange Imperical Investigation of the Relationship between Human Resource Value and Stock Rate of Return of CompaniesListed on Tehran Stock Exchange [Volume 2, Issue 2, 2012, Pages 17-33]
  • Tehran Stock Exchange The Relationship between Duality, Change in Members, Managerial Ownership and Agency Costs in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 35-53]
  • Tehran Stock Exchange Examining Relationshionship Between on Limit Price And Information Asymmetry In Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 69-82]
  • Tehran Stock Exchange Investigation of the relationship between bankruptcy risk, intellectual capital and its components for the companies listed in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 115-141]
  • Tehran Stock Exchange Investigation of Restating Companies’ Earnings Quality [Volume 4, Issue 2, 2014, Pages 129-147]
  • Tehran Stock Exchange The Ability of Support Vector Machine (SVM) in Financial Distress Prediction [Volume 5, Issue 3, 2015, Pages 177-195]
  • Tehran Stock Exchange The Relation of Capital Structure and Dividend Policy with Cash Holdings [Volume 5, Issue 4, 2015, Pages 55-72]
  • Tehran Stock Exchange 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
  • Tehran Stock Exchange The Relation between Intangible Assets and Human Capital Reporting [Volume 7, Issue 4, 2017, Pages 73-92]
  • Tehran Stock Exchange Real Activities Earnings Management And Credit Ratings [Volume 7, Issue 4, 2017, Pages 117-145]
  • Tehran Stock Exchange Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
  • Tehran Stock Exchange The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
  • The asymmetry of Cost behavior Effects of Corporate Social Responsibility on Sticky Cost Behavior [Volume 7, Issue 1, 2017, Pages 1-28]
  • The Efficiency and Effectiveness of the Audit Committee Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [Volume 12, Issue 3, 2022, Pages 301-320]
  • Thematic analysis Developing Accounting Department Maturity Model for Iranian Firms [Volume 8, Issue 4, 2018, Pages 175-196]
  • Thematic analysis Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2022, Pages 1-26]
  • Thematic analysis Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • The Public Offering of Shares Effect Earnings Timeliness on Public Stock Offering Abnormal Returns in Listed Companies of Tehran Stock Exchange [Volume 3, Issue 1, 2013, Pages 55-67]
  • The quality of accounting education Designing a Model to Improve the Quality of Accounting Education by Examining the Relationships between the Factors Influencing Teaching Methods [Volume 11, Issue 3, 2021, Pages 139-166]
  • The Quality of Financial Reporting Providing A Model for Improving the Efficiency and Effectiveness of the Audit Committee with A Grounded Theory Approach [Volume 12, Issue 3, 2022, Pages 301-320]
  • The Quality of the Auditor's Opinion Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners [Volume 13, Issue 4, 2023, Pages 165-194]
  • The quarterly financial reports The Study of Effect companies information reports to Tehran Stock Market Daily Behavior [Volume 5, Issue 2, 2015, Pages 85-105]
  • Time and Innovation Manager's Attention to Factors of the Organization Success [Volume 1, Issue 2, 2011, Pages 7-26]
  • Time budget pressure Factors Affecting Dysfunctional Behavior and Turnover of Auditors in Audit Institutions [Volume 6, Issue 1, 2016, Pages 103-126]
  • Time budget pressure Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement with Emphasis on Social Cognition Theory [Volume 13, Issue 1, 2023, Pages 161-180]
  • Timeliness Factors Effective on Timeliness of Financial Reporting: Using Synthetic Neural Networks and Decision Trees Techniques [Volume 5, Issue 3, 2015, Pages 119-137]
  • Timeliness Corporate Disclosure Quality and Tax Noncompliance [Volume 5, Issue 1, 2015, Pages 1-21]
  • Timeliness of Financial Reporting Relationship between Timing of Financial Reporting and Firms Performance at Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 21-35]
  • Timeliness of the Earning The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Tobin’s q Simultaneous Relation among Free Cash Flow, Diversification and Performance of Firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 1, 2015, Pages 129-147]
  • Tobit Regression Model Board of Directors Composition and other Selected Factors on Dividend Policy of Companies in TSE Studying the Impact [Volume 1, Issue 2, 2011, Pages 89-106]
  • Tone Tone of Board Activity Report and Bankruptcy Prediction [Volume 11, Issue 2, 2021, Pages 137-158]
  • Top executive compensation Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]
  • Topsis Determination of Premier Firms according to Investors Decision Making Model (Evidence of Firms Listed in Tehran Stock Exchange) [Volume 6, Issue 1, 2016, Pages 181-202]
  • Total Operational Costs Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [Volume 4, Issue 2, 2014, Pages 163-177]
  • Trade credit The Relation between Accounting Quality and Trade Credit [Volume 6, Issue 1, 2016, Pages 81-102]
  • Trade credit Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
  • Trading Volume Trading Volume and Return from Contrarian and Momentum Strategies in Tehran Stock Exchange [Volume 2, Issue 4, 2012, Pages 33-48]
  • Traditional Costing The Usefulness of Cost information and Determination of Major Factors Affecting Implementation of the Activity Based Costing(The Case of Bank Keshavarzi Iran) [Volume 5, Issue 1, 2015, Pages 105-127]
  • Traditional Face to Face method Effect of Blended and Face-to-face Learning Methods on Accounting Students Performance [Volume 10, Issue 4, 2020, Pages 231-252]
  • Traditional learning method Comparison of Traditional and Blended Learning Methods in terms of Academic Satisfaction of Accounting Students [Volume 11, Issue 4, 2021, Pages 104-124]
  • Transaction costs Effects of Information Risk and Transaction Costs on Market Reaction to Earnings Announcement [Volume 7, Issue 1, 2017, Pages 131-151]
  • Transitory Debt The Relation between Financial Flexibility and Financing Type of Firms Listed in Tehran Stock Exchange (TSE) [Volume 6, Issue 4, 2016, Pages 171-190]
  • Transparency Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
  • Transparency Index Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [Volume 4, Issue 4, 2014, Pages 143-165]
  • True and Fair View (TFV) Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
  • True firm performance Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
  • TSE Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]
  • Two-Stage Fuzzy Process Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process [Volume 13, Issue 3, 2023, Pages 189-210]
  • Type of ownership Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
  • Type of Questions The Impact of the Structure of Inquiry Questions and Rapport between the Auditor and Client on Fraud Reporting [Volume 11, Issue 3, 2021, Pages 215-226]

U

  • Uncertainty Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]
  • Uncertainty Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]
  • Unconditional Conservatism Relation between Disclosures Quality and Conditional and Unconditional Conservatism [Volume 3, Issue 2, 2013, Pages 1-19]
  • Unconditional Conservatism Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 1-22]
  • Underinvestment The Study of Accruals and Conservatism Effect on Investment Efficiency [Volume 3, Issue 2, 2013, Pages 81-100]
  • Underpricing Signaling and the Valuation at IPOs [Volume 2, Issue 2, 2012, Pages 55-72]
  • Underpricing in initial public offerings A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
  • Underreaction Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Unemployment rate Macro-economic Modeling and Forecasting using aggregate Earnings and Management Earnings Forecasts [Volume 7, Issue 4, 2017, Pages 165-190]
  • Unexpected accruals Overvaluation and the Relation between Benchmark Beating and Unexpected Accruals [Volume 10, Issue 3, 2020, Pages 1-26]
  • Unexplained audit fees Quantization and Empirical Evaluation of New Measure of Accounting Quality [Volume 6, Issue 3, 2016, Pages 91-114]
  • Unmanaged Earnings Impact of Environmental Uncertainty on Earning's Components Impacting Companies Listed on Tehran Stock Exchang [Volume 1, Issue 2, 2011, Pages 27-48]
  • Unqualified Audit Opinion Managerial Overconfidence and Unqualified Audit Opinion [Volume 8, Issue 3, 2018, Pages 135-156]
  • Unreliability Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Upside Potential Ratio Analyzing the Performance of Iran Mutual Funds [Volume 3, Issue 2, 2013, Pages 21-41]
  • Upward Earnings Management The Relation of Upward Earnings Management Incentives and Corporate Governance Mechanism to Asymmetric Expense Behavior [Volume 7, Issue 3, 2017, Pages 61-80]
  • Upward Earnings Management Cash Effective Tax Rate as a Criterion of Tax avoidance or Earnings Management [Volume 7, Issue 4, 2017, Pages 93-116]
  • User Satisfaction Innovative Factors Role in Successful Implementation of Enterprise Resource Planning Systems [Volume 2, Issue 4, 2012, Pages 95-110]
  • Utilitarianism and Audit Profession Utilitarianism; Motivational values and Audit commercialization: Evidence from the private sector of auditing [(Articles in Press)]

V

  • Vagueness Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? [Volume 8, Issue 3, 2018, Pages 83-110]
  • Valuation of initial public offering of stocks Provide a Model of the Effect of Group Companies and Accounting Information Quality on valuation of Initial Public Offering [Volume 12, Issue 1, 2022, Pages 161-180]
  • Valuation Reserve Accounts Disclosure Transparency Related to Activity in Valuation of Reserve ‎Accounts and Accruals-‎Based Earnings Management [Volume 8, Issue 3, 2018, Pages 211-237]
  • Value Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [Volume 2, Issue 2, 2012, Pages 1-15]
  • Value Added Intellectual Capital Intellectual Capital and its Relation with Cost of Equity [Volume 2, Issue 4, 2012, Pages 1-18]
  • Value Added of Intellectual Capital The Ownership Structure and Value Added of Intellectual Capital [Volume 5, Issue 3, 2015, Pages 79-94]
  • Value added tax Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance [Volume 13, Issue 2, 2023, Pages 183-208]
  • Value-creation The Impact of Corporate Political Relationships on Value-Based Management Performance Indicators and Operational Efficiency [Volume 11, Issue 3, 2021, Pages 47-78]
  • Value Creation Business Strategy Moderating Effect on the Relationship between Firms’ Social Responsibility Dimensions and Value Creation [Volume 12, Issue 1, 2022, Pages 27-68]
  • Value Creation The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems [Volume 13, Issue 4, 2023, Pages 31-54]
  • Value of corporate cash holdings The Effect of Corporate Governance Structure on the Relation between Tax Avoidance and Corporate Cash Holdings Level and Value [Volume 5, Issue 1, 2015, Pages 39-62]
  • Value Relevance Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 101-123]
  • Value Relevance The Value Relevance of Reported Goodwill [Volume 3, Issue 3, 2013, Pages 111-124]
  • Value Relevance Impact of Earnings Sustainability and Economic Conditions on Value Relevance of Accounting Information [Volume 6, Issue 2, 2016, Pages 89-112]
  • Value Relevance The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [Volume 8, Issue 1, 2018, Pages 173-198]
  • Value Relevance The Comparison of Value Relevance of Assets Reporting in Traditional and Restructured Balance sheet based on IASB and FASB Exposure Draft [Volume 8, Issue 4, 2018, Pages 53-84]
  • Value Relevance Costs Stickiness and The Relation between Management Overconfidence and Value Relevance [Volume 8, Issue 4, 2018, Pages 85-104]
  • Value Relevance Conditional Conservatism and Value Relevance of Financial Reporting [Volume 9, Issue 2, 2019, Pages 271-292]
  • Value Relevance Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • Value relevance of accounting information The impact of financial reporting Transparency on value relevance of accounting information: evidence of Tehran Security Exchange [Volume 6, Issue 1, 2016, Pages 127-154]
  • Value Relevance of Earning The Effect of Inflation Rates on the Earnings Quality of the Companies Listed on Tehran Stock Exchange (TSE) [Volume 2, Issue 3, 2012, Pages 67-91]
  • Value Relevance of Profit The Effect of Conservative Reporting of Depreciation on the Factors such as, Return of Stock, Value Relevance and Sustainability of Profit [Volume 2, Issue 1, 2012, Pages 105-122]
  • Value relevance of the accounting information Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [Volume 7, Issue 4, 2017, Pages 53-72]
  • VAR Testing the effects of government expenditures on Tehran stock exchange indexes [Volume 4, Issue 1, 2014, Pages 143-158]
  • Volatility Overreaction modeling of Stock Market through Intraday OHLC Prices [Volume 4, Issue 2, 2014, Pages 179-196]
  • Voluntary Disclosure Voluntary Disclosure and Capital Market Assignment Efficiency [Volume 5, Issue 2, 2015, Pages 125-143]
  • Voluntary Disclosure The Relation Between Voluntary Disclosure and Performance of Firms Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 153-168]
  • Voluntary Disclosure 8) The Relation of Ownership and board Structure with Voluntary Disclosure [Volume 4, Issue 4, 2014, Pages 167-186]
  • Voluntary Disclosure Consequences of Voluntary Disclosure: Structural Equation Modeling Approach [Volume 6, Issue 2, 2016, Pages 161-186]
  • Voluntary Disclosure The Relation of Earnings Quality, Voluntary Disclosure and Information Asymmetry to the Expense of Equity [Volume 7, Issue 3, 2017, Pages 41-60]
  • Voluntary Disclosure Pattern of Improving Disclosure in Financial Reporting [Volume 13, Issue 1, 2023, Pages 1-20]
  • Voluntary Disclosure incentives Quarterly Earnings Informativeness and Information Asymmetry [Volume 7, Issue 3, 2017, Pages 20-40]
  • Voluntary disclosure of business models Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics [Volume 13, Issue 2, 2023, Pages 79-108]
  • Voluntary Disclosure of Corporate Governance Discretionary Disclosure of Corporate Governance and Financial Performance [Volume 8, Issue 3, 2018, Pages 39-60]
  • Voluntary Disclosure of Historical Non-Financial Information The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]
  • Voluntary disclosure of prospective non-financial information The Effect of Voluntary Disclosure of Historical and Prospective Non-Financial Information on the Non-Financial Sustainability Performance of Companies [Volume 13, Issue 1, 2023, Pages 101-120]

W

  • Weaknesses of internal controls over financial reporting Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [Volume 11, Issue 4, 2021, Pages 125-150]
  • Wealth shareholders Shareholders Wealth and Top Executives Compensation: A New Approach to Test Effectiveness of Executive Compensation [Volume 5, Issue 4, 2015, Pages 29-54]
  • Word Co-occurrence Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach [Volume 13, Issue 2, 2023, Pages 27-54]
  • Workers The Relationship between Corporate Social Responsibility and Financial Performance of the Firms Listed on Tehran Stock Exchange [Volume 3, Issue 3, 2013, Pages 1-20]
  • Working Capital Management Working Capital Management Strategies And Market Value Added Of Firms [Volume 4, Issue 1, 2014, Pages 93-113]
  • Working Capital Management Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • Writing tone Management, Writing Management and Earnings Management [Volume 8, Issue 4, 2018, Pages 21-52]
  • Writing tone Financial Performance and Writing Tone Management in Financial Reporting [Volume 9, Issue 4, 2019, Pages 29-48]