Keyword Index

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]

K

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]