Keyword Index

A

  • 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]
  • Accounting Conservatism Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Accounting Earnings Management Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
  • Accounting field Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2019, Pages 1-28]
  • 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 Quality Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency [Volume 9, Issue 4, 2019, Pages 271-298]
  • Accounting Major Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Accrual Quality Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • Accruals Evidence for Accruals Piecewise Linear Change and its Microeconomic Origin [Volume 9, Issue 4, 2019, Pages 123-168]
  • Accruals-based earnings management Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]
  • Accruals Earnings Management Managerial Entrenchment and Earnings Management [Volume 9, Issue 3, 2019, Pages 245-275]
  • Accruals Quality Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
  • Adjusted-M- score-Beneish Iran's Recession and Firms' Earnings Quality [Volume 9, Issue 1, 2019, Pages 23-46]
  • 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]
  • Asymmetric persistence Asymmetric Persistence and Market Pricing of Accruals and Cash Flows [Volume 9, Issue 2, 2019, Pages 49-68]
  • Audit Committee Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
  • Auditing and Accounting Curriculum Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Auditor expertise Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Auditor's proposed reforms The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]

B

  • Behavioral Finance Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
  • Business strategy Business strategy, Material Weaknesses of Internal Controls and Audit Report Delay [Volume 9, Issue 1, 2019, Pages 154-180]

C

  • Career Expectation Factor Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • Cash Conversion Cycle Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • 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]
  • 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]
  • 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]
  • Compliance Factors Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Coordination Between Internal and External Auditors Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
  • Corporate Culture Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
  • 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 Social Responsibility Agency Costs Moderating Effects On The Relation between Corporate Social Responsibility and Cost Stickiness [Volume 9, Issue 4, 2019, Pages 169-200]
  • Cost of Equity Capital Audit Committee Characteristics and Cost of Equity Capital [Volume 9, Issue 1, 2019, Pages 234-255]
  • 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 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]
  • 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]

D

  • 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]
  • 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 Tree The Conformity of Fraud Incentives in Managers with Cumulative Prospect Theory Pattern through Text Analysis [Volume 9, Issue 4, 2019, Pages 73-102]
  • Detection and Reporting of Fraud Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
  • 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]
  • 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]
  • 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]

E

  • Earning Quality Internal Control Disclosures Level and Earning Quality [Volume 9, Issue 4, 2019, Pages 103-122]
  • Earning Smoothing Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • 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]
  • Educational success Philosophical Mentality and Educational Accounting Success [Volume 9, Issue 4, 2019, Pages 1-28]
  • 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 tax rate (ETR) Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • Employment Decision Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Ethical Orientation Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]
  • 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]

F

  • Financial Constraint Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • 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 Leverage Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
  • Financial statements Iran's Recession and Firms' Earnings Quality [Volume 9, Issue 1, 2019, Pages 23-46]
  • Firm Performance Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]
  • 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]
  • 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]
  • Fuzzy Delphi Method Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]

G

  • Gender diversity Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • 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]
  • 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]
  • Guidance Factor Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]

H

  • 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]

I

  • 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]
  • Intense monitoring Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]
  • 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 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 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 System Corporate Life Cycle Stages and The Relation between Human Resources Investment and Internal Control System [Volume 9, Issue 2, 2019, Pages 143-160]
  • Internet financial reporting Internet Financial Reporting and Firm Value [Volume 9, Issue 2, 2019, Pages 323-350]
  • 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]
  • Investor Sentiment Investor Sentiment and Accounting Earnings Management [Volume 9, Issue 3, 2019, Pages 77-99]
  • 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]

J

  • 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

  • Knowledge and Experience Factors Affecting Judgments and Decision Making in respect of Assets Misappropriation [Volume 9, Issue 3, 2019, Pages 277-300]

L

  • Legitimacy theory Gender Diversity of Board Members and Value Relevance of Corporate Social Responsibility Reporting [Volume 9, Issue 2, 2019, Pages 351-372]
  • 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]
  • Management Compensation Managerial Ability and Internal Control Quality [Volume 9, Issue 1, 2019, Pages 71-92]
  • Management Support of Internal Audit Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
  • 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 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]
  • Market Capitalization Value Relevance of Goodwill Amortization and Financial Leverage [Volume 9, Issue 4, 2019, Pages 367-391]
  • 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 value of cash holdings Accounting Restatements and Cash Holding Policy [Volume 9, Issue 3, 2019, Pages 123-142]
  • McKinsey 7s questions Organizational Culture Auditing in Iran [Volume 9, Issue 1, 2019, Pages 182-207]
  • Monitoring Monitoring through Short-Term Debts And Accrual-Based Earnings Management [Volume 9, Issue 2, 2019, Pages 1-20]

N

  • 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-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-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]

O

  • OECD Tax Compliance Model Tax Compliance Factors in Iranian Tax System [Volume 9, Issue 1, 2019, Pages 284-313]
  • Operating cash flow Accounting Information Quality And Operational Cash Flow [Volume 9, Issue 2, 2019, Pages 121-142]
  • 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]
  • 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]

P

  • 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]
  • Perception Factor Accounting Major Choice in Iranian Universities [Volume 9, Issue 1, 2019, Pages 93-118]
  • 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]
  • Political Connection Political Connection and Corporate Social Responsibility: Product Market Competition [Volume 9, Issue 3, 2019, Pages 301-325]
  • 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]
  • 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]
  • Probability of Fraudulent Earnings Quality and Identification of Fraudulent Financial Reporting [Volume 9, Issue 1, 2019, Pages 314-339]
  • 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]
  • 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]
  • 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]

Q

  • Q Tobin Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]

R

  • 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]
  • Recent Universities Graduates Employment of Recent University Graduates in Iranian Firms' Internal Audit Department [Volume 9, Issue 2, 2019, Pages 93-120]
  • Related party transactions Auditor Expertise and the Relation between Related Party Transactions and Investment Efficiency [Volume 9, Issue 3, 2019, Pages 55-75]
  • Risk-taking Managerial Overconfidence Effects on Risk-Taking and Performance [Volume 9, Issue 1, 2019, Pages 340-365]

S

  • 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]
  • Signed accruals The effect of auditor suggested reforms on earnings quality [Volume 9, Issue 2, 2019, Pages 69-92]
  • Size Of Internal Audit Function Internal Audit Effectiveness [Volume 9, Issue 4, 2019, Pages 247-270]
  • 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 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]
  • 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]
  • 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]
  • 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]

T

  • 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 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 Evasion Political Costs and Tax Gap [Volume 9, Issue 2, 2019, Pages 161-194]
  • Tax fraud Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]
  • 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 reporting Extensible Business Reporting Language (XBRL): The View of Iranian National Tax Administration Employees [Volume 9, Issue 1, 2019, Pages 208-234]
  • 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]
  • True firm performance Effects of Earnings Management on Disclosure and True Financial Performance [Volume 9, Issue 2, 2019, Pages 21-48]

U

  • Unreliability Corporate Tax Avoidance and Tax Risk [Volume 9, Issue 3, 2019, Pages 353-375]

V

  • 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]

W

  • Working Capital Management Optimal Level of Working Capital Management and Financial Constraint [Volume 9, Issue 1, 2019, Pages 1-22]
  • Writing tone Financial Performance and Writing Tone Management in Financial Reporting [Volume 9, Issue 4, 2019, Pages 29-48]