A
-
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]
-
Accruals Quality
Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
-
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]
-
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 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 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 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]
-
Auditor characteristics
Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
-
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's Professional Maturity
Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
-
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 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]
B
-
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 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]
-
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]
C
-
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]
-
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's Testosterone
Chief Executive Officer's (CEO) Testosterone Level and Fraudulent Financial Reporting [Volume 11, Issue 3, 2021, Pages 27-46]
-
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]
-
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]
-
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]
-
Contextual Factors
Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
-
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]
-
Corporate characteristics
Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
-
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
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 Quality
Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange [Volume 11, Issue 4, 2021, Pages 55-76]
-
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 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 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]
-
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]
-
Credit Institutions
Development of a Comprehensive Information Disclosure Framework in Credit Institutions through Meta-synthesis Method [Volume 11, Issue 2, 2021, Pages 183-216]
D
-
Decision Making
Management’s Behavior towards Fraudulent Financial Reporting: Using a Modified Theory of Planned Behavior [Volume 11, Issue 4, 2021, Pages 77-103]
-
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]
-
Dimensions of corporate governance
Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
-
Disclosure complexity
Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
-
Diversification
Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
E
-
Earning Quality
Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
-
Economic Implications
Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
-
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]
-
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]
-
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 (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]
-
External Audit
Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
F
-
Family involvement
Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 217-234]
-
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 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 Situation
Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [Volume 11, Issue 3, 2021, Pages 113-138]
-
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]
-
Fog index
Corporate Social Responsibility and Financial Statements Readability [Volume 11, Issue 2, 2021, Pages 47-70]
-
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 Triangle Model
The Comparison of Fraud Models in Audit Plan Adjustment [Volume 11, Issue 4, 2021, Pages 33-54]
-
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]
-
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]
G
-
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]
-
Grounded Theory Approach
Designing Auditor's Professional Maturity Model by Grounded Theory Approach [Volume 11, Issue 1, 2021, Pages 81-100]
H
-
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]
I
-
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]
-
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
Effects of the Stock Exchange Competitive Level on Information Asymmetry and Cost of Capital [Volume 11, Issue 4, 2021, Pages 1-32]
-
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 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]
-
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]
-
Integrated reporting
Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [Volume 11, Issue 2, 2021, Pages 235-262]
-
Internal Locus of Control
Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
-
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]
-
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]
J
-
Job Satisfaction
Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction [Volume 11, Issue 1, 2021, Pages 53-74]
K
-
Keywords: Audit quality
Market Responses to the Quality of Audit Partners Work [Volume 11, Issue 1, 2021, Pages 217-240]
L
-
Logistic Regression
Auditor Characteristics and Bankruptcy Probability [Volume 11, Issue 2, 2021, Pages 159-182]
M
-
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 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]
-
Market response
Market Responses to the Quality of Audit Partners Work [Volume 11, Issue 1, 2021, Pages 217-240]
-
Meta
Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
N
-
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]
-
Non-acceptance decision
Effective Factors on Client Non-acceptance Decision by Auditing Firms [Volume 11, Issue 4, 2021, Pages 151-168]
-
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]
O
-
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]
-
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 VAR approach
Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
-
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]
-
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]
-
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]
-
Profitability
Dynamics of Diversification, Capital Structure and Profitability [Volume 11, Issue 4, 2021, Pages 169-186]
Q
-
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]
R
-
Readability of financial reporting
Readability of Financial Statements and Auditor Strategies to deal with Audit Risk [Volume 11, Issue 1, 2021, Pages 137-169]
-
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]
S
-
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
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]
-
Stakeholders
Qualitative Content Analysis of Corporate Social Responsibility Reports with Emphasis on Social Stakeholders [Volume 11, Issue 3, 2021, Pages 79-112]
-
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]
-
Synthesis
Dimensions of Corporate Governance In The Islamic Paradigm [Volume 11, Issue 4, 2021, Pages 161-180]
T
-
Tax avoidance
Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
-
Tax Evasion
Tax Evasion Methods and Earning Quality; Focusing the Governmental Ownership [Volume 11, Issue 3, 2021, Pages 191-214]
-
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]
-
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]
-
Tone
Tone of Board Activity Report and Bankruptcy Prediction [Volume 11, Issue 2, 2021, Pages 137-158]
-
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]
-
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]
V
-
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]
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