A
-
ABC
Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]
-
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
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]
-
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 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 Principles
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
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 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]
-
Accruals
Errors in estimating accruals: The role of accrual measurement [Volume 12, Issue 3, 2022, Pages 61-80]
-
Affective Learning
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
Agency problem
Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
-
Aggressive financial reporting
Identifying the aggressive financial reporting of firms [Volume 12, Issue 3, 2022, Pages 141-160]
-
Analyst Coverage
Stock Price Synchronicity with Analyst Coverage and Disclosure of Information in Iran Cpaital Market [Volume 12, Issue 3, 2022, Pages 221-240]
-
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]
-
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]
-
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 profession
Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2022, Pages 1-26]
-
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]
-
Auditor size
Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
-
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' Professional Judgment Quality
Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
-
Auditors' whistleblowing
The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
-
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]
B
-
Bankruptcy
Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
-
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]
-
Best Worst Method
Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
-
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]
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 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]
-
Cash Holding
Effects of Managers' Behavioral Bias on Decision Making and Financial Information Quality [Volume 12, Issue 1, 2022, Pages 141-160]
-
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]
-
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]
-
Control Criteria
Identifying the Components of Public Sector Debt Reporting in Iran [Volume 12, Issue 1, 2022, Pages 181-200]
-
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 Life cycle
Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
-
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]
-
Cost Stickiness
Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
-
Customer Concentration
Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
D
-
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]
-
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]
-
Digital Game
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
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]
-
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]
E
-
Emotional tendencies of investors
Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]
-
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]
-
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]
-
ERP
Modeling of management accounting innovation implementation in Iranian manufactures [Volume 12, Issue 3, 2022, Pages 21-40]
-
Evaluation
A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
F
-
Fair value
A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring [Volume 12, Issue 1, 2022, Pages 141-172]
-
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]
-
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]
-
Fraud Risk
Auditor Characteristics and Financial Reporting Fraud Risk [Volume 12, Issue 2, 2022, Pages 27-46]
-
Fraudulent financial reporting
Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
G
-
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]
-
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]
H
-
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]
-
Human Capital
Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
I
-
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]
-
Information Asymmetry
A Model of Factors Affecting Underpricing in IPOs Focusing Accounting Information Role [Volume 12, Issue 2, 2022, Pages 175-214]
-
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 Technology in Accounting
Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
-
Instructional Game
The Effect of Digital Games on Students' Attitude toward Accounting [Volume 12, Issue 4, 2022, Pages 99-120]
-
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]
-
Interpretive Structural Modeling
Modeling the Cloud Accounting Advantages with a Interpretive-Structural Approach [Volume 12, Issue 2, 2022, Pages 215-240]
-
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]
L
-
Liquidity
Financial Statement Items, Life Cycle and Bankruptcy [Volume 12, Issue 2, 2022, Pages 91-110]
M
-
Machine Learning
Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
-
Management Characteristics
Management Characteristics and the Relationship Between Product Market Competition And Management Performance [Volume 12, Issue 2, 2022, Pages 151-174]
-
Management Performance
Management Characteristics and the Relationship Between Product Market Competition And Management Performance [Volume 12, Issue 2, 2022, Pages 151-174]
-
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]
-
Meta-analysis
Meta-analysis of variables descriptive statistics in accounting journals [Volume 12, Issue 1, 2022, Pages 69-90]
-
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
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]
-
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]
-
Multi-Classification
Financial Reporting Fraud Scheme Prediction via Machine Learning Approach – Multiclass Classification [Volume 12, Issue 4, 2022, Pages 255-280]
-
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]
N
-
Neurological
Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
O
-
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]
P
-
Performance Evaluation
Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
-
Periodic Cognitive Biorhythmic
Periodic Cognitive Biorhythmic Cycle and Auditors' Professional Judgment Quality [Volume 12, Issue 1, 2022, Pages 123-140]
-
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 judgment
Evaluating the effect of using mind mapping model on the professional judgments of independent auditors [Volume 12, Issue 4, 2022, Pages 173-194]
-
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]
Q
-
Qualitative research
The developing of auditors' whistleblowing by using grounded theory [Volume 12, Issue 3, 2022, Pages 161-180]
R
-
Relational capital
Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
-
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]
-
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]
S
-
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]
-
Statement of Cash Flows. Agency Theory
Auditor’s view of statement of cash flows auditing [Volume 12, Issue 4, 2022, Pages 49-70]
-
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 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 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]
-
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]
-
Structural capital
Intellectual Capital Measurement and Reporting Model in Iran [Volume 12, Issue 3, 2022, Pages 1-20]
T
-
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 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]
-
Tehran Stock Exchange
Evaluation of financial performance using ISM and BWM [Volume 12, Issue 2, 2022, Pages 111-130]
-
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
Presenting and validation A pattern for auditing professions’ social status in Iran [Volume 12, Issue 4, 2022, Pages 1-26]
-
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]
-
Trade credit
Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [Volume 12, Issue 2, 2022, Pages 65-90]
U
-
Uncertainty
Investor Sentiment and Management Earnings Forecast [Volume 12, Issue 1, 2022, Pages 1-26]
-
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]
V
-
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]
-
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]
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