Abnormal Accrual (Discretionary)
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
Abnormal earnings
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Abnormal Return (Performance)
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
Academic Professors
Identification and ranking of investors' problems following the implementation of International Financial Reporting Standards in Iran [Volume 6, Issue 2, 2019, Pages 135-160]
Accouning Education
Factors affecting first-year Students’ Choice of Accounting Major [Volume 9, Issue 4, 2022, Pages 151-186]
Accountants' Behavioral Intentions
The Application of the Unified Theory of Acceptance and Use of Technology on Accountants' Behavioral Intention in Accounting Information System Adoption [Volume 9, Issue 1, 2022, Pages 161-188]
Accounting
A Survey on the Ethical Approach of Chief Editors And Members of the Editorial Board of Scientific and Research Journal of Accounting in the Publication of the Article in the Own Magazine [Volume 5, Issue 1, 2018, Pages 1-24]
Accounting
Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model [Volume 8, Issue 2, 2021, Pages 1-29]
Accounting
Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]
Accounting
A comprehensive Study of the Consequences of Climate Risks from the Perspective of Accounting with a Meta-Synthesis Approach [Volume 10, Issue 4, 2023, Pages 27-55]
Accounting-based proxies
Accounting Information Proxies and Absolute Excess Returns [Volume 2, Issue 4, 2015, Pages 47-70]
Accounting Choices
Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance [Volume 10, Issue 4, 2023, Pages 81-101]
Accounting Comparability
Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]
Accounting Data System
Studying the Use of Information Technology in Presenting Accounting Reports for Decision-Making by Iranian Mangers [Volume 02, Issue 3, 2012, Pages 53-64]
Accounting earnings
The Study of Declining Association between Earnings, Cash Flows and Returns due to Market Noise [Volume 1, Issue 3, 2014, Pages 7-26]
Accounting Education
The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]
Accounting Error
A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]
Accounting estimates
The Usefulness of Accounting Estimates for Predicting Future Cash Flows and Earnings [Volume 01, Issue 2, 2011, Pages 29-45]
Accounting ethics and culture
Modeling critical realism of ethics and accounting culture with emphasis on the role of agency theory [(Articles in Press)]
Accounting Fraud
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Accounting History
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
Accounting Information Quality
The role of audit quality and the quality of accounting information in changing the information asymmetry pricing [Volume 6, Issue 3, 2019, Pages 167-187]
Accounting Information Quality
Analysis of Accounting Information Quality in the Audit Firms Relations Structure [Volume 10, Issue 4, 2023, Pages 125-147]
Accounting Information Relevance
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
Accounting Information System
The Application of the Unified Theory of Acceptance and Use of Technology on Accountants' Behavioral Intention in Accounting Information System Adoption [Volume 9, Issue 1, 2022, Pages 161-188]
Accounting Information System adoption
The Application of the Unified Theory of Acceptance and Use of Technology on Accountants' Behavioral Intention in Accounting Information System Adoption [Volume 9, Issue 1, 2022, Pages 161-188]
Accounting Major
Factors affecting first-year Students’ Choice of Accounting Major [Volume 9, Issue 4, 2022, Pages 151-186]
Accounting Performance
Impact of Corporate Governance Score on the Information Feedback Value and Performance [Volume 4, Issue 2, 2017, Pages 139-162]
Accounting Principles
Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]
Accounting Quality
A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]
Accounting Reports
Studying the Use of Information Technology in Presenting Accounting Reports for Decision-Making by Iranian Mangers [Volume 02, Issue 3, 2012, Pages 53-64]
Accounting Research
Examining the Research-based Interaction between Accounting and Other Fields of Study [Volume 5, Issue 3, 2018, Pages 25-44]
Accounting Research
Content Analysis of Accounting Research in the Light of Emerging Blockchain Technology [Volume 9, Issue 4, 2022, Pages 187-218]
Accounting's Conceptual Framework
An Investigation of Similarities Between Implied Framework for Corporate Non-Financial Reporting And Accounting Conceptual Framework In Terms Of: Objectives, Users and Information Qualitative Characteristics [Volume 2, Issue 2, 2015, Pages 7-32]
Accountings Quality
The effect of accountings quality on information asymmetry, considering the companies’ life cycle [Volume 3, Issue 1, 2016, Pages 93-110]
Accounting Standards
The Effect of National Accounting Standard Setting on Qualitive Characteristic of Accounting Information Relevance [Volume 02, Issue 3, 2012, Pages 114-130]
Accounting Standards
Reviewing the Need for compilation of Accounting Standards for Small and Medium- Sized Entities from the Perspective of Tax Auditors and Independent Auditors [Volume 7, Issue 1, 2020, Pages 45-73]
Accounting Theory
The Ethics-Based Conceptual Framework for Accounting and Financial Reporting [Volume 7, Issue 1, 2020, Pages 25-44]
Accrual Based
The Status of Implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran [Volume 6, Issue 2, 2019, Pages 1-28]
Accrual-based Earnings Management
Investigating the Impacts of the Level of Voluntary Disclosure on the Accrual-Based Earnings Management and Real Earnings Management of the Companies Listed [Volume 2, Issue 3, 2015, Pages 23-46]
Accrual-based Earnings Management
Financial Statements Comparability, Accrual-based Earnings Management, Real Earnings Management؛ An empirical test of Tehran Stock Exchange [Volume 4, Issue 2, 2017, Pages 115-137]
Accrual-based Earnings Management
Investigating the Consequences of Internal Audit Quality in Preventing Accrual-Based Earnings management and Real Earnings Management [Volume 9, Issue 2, 2022, Pages 71-95]
Accrual Based Earnings Management
Investigation the effect of accrual based Earnings Management and real Earnings Management on Stock Price Crash Risk of the listed companies in the Tehran Stock Exchange [Volume 4, Issue 1, 2017, Pages 44-23]
Accrual Comparability and Information Asymmetry
The Effect of Earnings Comparability and Cash Flows and Accruals Components on Information Asymmetry [Volume 4, Issue 3, 2017, Pages 143-160]
Accrual Earning Management
Companies’ Strategies towards the Selection of Earnings Management Approaches: Risk Reduction or Increased Stock Market Value [Volume 6, Issue 3, 2019, Pages 189-213]
Accrual earnings management
Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]
Accrual quality
The Relation between Earnings Quality, and Cost of Capital with Voluntary Disclosure [Volume 4, Issue 3, 2017, Pages 1-20]
Accruals items
Studying Relationship between Characteristics of Audit Institutions and Audit Partners with Audit Quality [Volume 3, Issue 1, 2016, Pages 135-156]
Accruals management
The association between management earnings forecast and earnings management [Volume 02, Issue 4, 2012, Pages 65-87]
Accuracy of Earning Prediction
The Effect of Selected Criteria on the Relationship between Managerial Overconfidence on the Accuracy of Earning Prediction [Volume 3, Issue 4, 2016, Pages 1-22]
Adjustment speed
Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2015, Pages 73-88]
Adjustment speed
Interaction of Trade-Off and Pecking Order Theories in Explaining the Asymmetry of Cash Adjustment Speed [Volume 8, Issue 4, 2021, Pages 63-86]
Adjustment speed
Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [(Articles in Press)]
Administrative Corruption
Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations [Volume 9, Issue 3, 2022, Pages 1-31]
Agency cost
Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]
Agency Problem
Study of the Effect of the Agency Problem on Costs Stickiness [Volume 3, Issue 3, 2016, Pages 117-136]
Agency Problem
Interactive review has been performed between free cash flows risk, debt policy and corporate governance structure [Volume 02, Issue 5, 2012, Pages 98-115]
Agency Problem
Business strategy and profitability of internal transactions with emphasis on the manager's overconfidence effect [Volume 10, Issue 3, 2023, Pages 1-40]
Agency problems
The mediation effect of audit quality on the relationship between agency problems and financial reporting quality [Volume 02, Issue 6, 2012, Pages 115-132]
Agency Theory
Agency Theory and Audit Fees;
Test of Free Cash Flow Hypothesis* [Volume 01, Issue 2, 2011, Pages 76-92]
Agency Theory
A model for association between social trust and cash holding: A test of agency and precautionary savings theories [Volume 5, Issue 4, 2018, Pages 49-68]
Agency Theory
Impact of managers’ sticky expectations on earnings management: The moderator role of non-executive managers [Volume 6, Issue 2, 2019, Pages 113-133]
Agency Theory
Empirical Study of Agency and Stakeholder Theories in Explaining The Relationship between Employee Performance and Corporate Cash Holdings [Volume 8, Issue 4, 2021, Pages 169-187]
Agency Theory
Modeling critical realism of ethics and accounting culture with emphasis on the role of agency theory [(Articles in Press)]
Aggressive and Conservative Risk Appetite
The Effect of Social Pressure and Aggressive and Conservative Risk Appetite on Decisions in Providing Financial Reporting [Volume 9, Issue 2, 2022, Pages 169-192]
Aggressive behavior rivals
Effect of intensity of product market competition on value of cash holdings [Volume 2, Issue 1, 2015, Pages 47-66]
Agreeableness
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Analytic Hierarchy Process
Corporate diversity and bankruptcy risk; with emphasis on differentiation strategies and cost leadership [Volume 6, Issue 2, 2019, Pages 185-213]
Analytic Hierarchy Process (AHP)
The factors affecting the adoption of information technology from the perspective of internal auditors [Volume 3, Issue 4, 2016, Pages 189-215]
Annual Reports
Identifying Dimensions and Components of Business Model Disclosure in Annual Reports [Volume 10, Issue 2, 2023, Pages 119-148]
Annual Reports
Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis [Volume 11, Issue 2, 2024, Pages 89-113]
Arbitrage pricing theory
The Effect of Firm Life Cycle on the Value Relevance
Of Common Risk Factors [Volume 02, Issue 4, 2012, Pages 9-26]
Asymmetric Timeliness of Earning
The Investigation of Conservatism in Accounting Earnings and Its Influencing Factors [Volume 1, Issue 1, 2014, Pages 109-127]
Asymmetric Timeliness of Earning
The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]
Attitude
Entrepreneur auditors’ attitudes and others toward balance time between auditing and marketing activities [Volume 2, Issue 4, 2015, Pages 1-25]
Audit
Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2019, Pages 25-46]
Audit
Design a comprehensive Model of IT Audit: Grounded Theory Approach [Volume 8, Issue 3, 2021, Pages 49-79]
Audit
A Model for Performance Audit(Case Study of the Iranian Ministry of Health and Medical Education) [Volume 9, Issue 1, 2022, Pages 133-159]
Audit
Analysis of Accounting Information Quality in the Audit Firms Relations Structure [Volume 10, Issue 4, 2023, Pages 125-147]
Audit Activity
The Analysis of the Economic Effects of Audit Activity in Industry Level [Volume 3, Issue 1, 2016, Pages 69-91]
Audit Committee
The Relationship between the audit committee features and Audit services Fees [Volume 4, Issue 3, 2017, Pages 47-64]
Audit Committee
Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance [Volume 6, Issue 3, 2019, Pages 95-117]
Audit Committee
Effect of Management Ability and Corporate Governance Mechanisms on the Relationship between Managerial Overconfidence and Audit Fees [Volume 7, Issue 3, 2020, Pages 85-110]
Audit Committee
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Audit Committee Financial Expertise
Exploring the Relationship between Audit Committee Characteristics and the Firm Performance [Volume 3, Issue 4, 2016, Pages 131-152]
Audit Committee Independence
Exploring the Relationship between Audit Committee Characteristics and the Firm Performance [Volume 3, Issue 4, 2016, Pages 131-152]
Audit Committee Size
Exploring the Relationship between Audit Committee Characteristics and the Firm Performance [Volume 3, Issue 4, 2016, Pages 131-152]
Audit engagement risk
The relationship of conservatism with the auditor's strategies to deal with the client risk [Volume 5, Issue 1, 2018, Pages 101-125]
Audit fee
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
Audit fee
The Effect of Changing the Audit Committee Chair on the Audit Quality, Auditor's Opinion Type, and Audit Fee [Volume 11, Issue 4, 2024, Pages 123-144]
Audit fees
Agency Theory and Audit Fees;
Test of Free Cash Flow Hypothesis* [Volume 01, Issue 2, 2011, Pages 76-92]
Audit fees
The Relationship between the audit committee features and Audit services Fees [Volume 4, Issue 3, 2017, Pages 47-64]
Audit fees
The relationship of conservatism with the auditor's strategies to deal with the client risk [Volume 5, Issue 1, 2018, Pages 101-125]
Audit fees
Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees [Volume 6, Issue 1, 2019, Pages 137-161]
Audit fees
Effect of Management Ability and Corporate Governance Mechanisms on the Relationship between Managerial Overconfidence and Audit Fees [Volume 7, Issue 3, 2020, Pages 85-110]
Audit fees
The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]
Audit firm size and Audit fee
The effect of audit fees on audit quality in Companies Listed in Stock Exchange [Volume 1, Issue 1, 2014, Pages 87-107]
Auditing Profession
Presenting a model for measurement of auditing professions’ social status in Iran: A systematic review [Volume 10, Issue 1, 2023, Pages 1-32]
Auditing quality
The role of auditing quality in information asymmetry reduction [Volume 3, Issue 4, 2016, Pages 93-106]
Audit institution characteristics
Studying Relationship between Characteristics of Audit Institutions and Audit Partners with Audit Quality [Volume 3, Issue 1, 2016, Pages 135-156]
Audit market
Relationship-Oriented Strategies in the Iranian Audit Market: A Qualitative and Quantitative Analysis [Volume 10, Issue 3, 2023, Pages 73-109]
Audit Opinion
The Relationship between Prior Period Adjustments and Discretionary Accruals [Volume 2, Issue 3, 2015, Pages 89-103]
Auditor
The Effect of Auditor's Individual Characteristics In Nomination the Importance of Fraud Risk Substrates [Volume 02, Issue 3, 2012, Pages 28-52]
Auditor change
The relationship of conservatism with the auditor's strategies to deal with the client risk [Volume 5, Issue 1, 2018, Pages 101-125]
Auditor Effectiveness Attitudes in Negotiating
Auditor Effectiveness Attitudes in Negotiating on the Auditor Objectivity: Analysis of the Role of Professional Identity [Volume 8, Issue 3, 2021, Pages 175-200]
Auditor Expertise
The Effects of the Threats on the Auditor’s Independence [Volume 5, Issue 3, 2018, Pages 69-80]
Auditor Features
The Role of Auditor Features in Improving Earnings Quality [Volume 1, Issue 3, 2014, Pages 85-106]
Auditor Independence
The Effects of the Threats on the Auditor’s Independence [Volume 5, Issue 3, 2018, Pages 69-80]
Auditor industry specialization
The effect of audit fees on audit quality in Companies Listed in Stock Exchange [Volume 1, Issue 1, 2014, Pages 87-107]
Auditor Intent to Move
Investigating the mediating role of occupational well-being in the relationship between excessive workload and
Work stress on auditor turnover intention [Volume 9, Issue 3, 2022, Pages 101-121]
Auditor Judgment and Emotional Intelligence
The Effect of Time Budget Pressure and Client Pressure on the Auditor's Judgment with Emphasis on Emotional Intelligence [Volume 6, Issue 3, 2019, Pages 119-139]
Auditor objectivity
Auditor Effectiveness Attitudes in Negotiating on the Auditor Objectivity: Analysis of the Role of Professional Identity [Volume 8, Issue 3, 2021, Pages 175-200]
Auditor opinion
The relationship of conservatism with the auditor's strategies to deal with the client risk [Volume 5, Issue 1, 2018, Pages 101-125]
Auditors' Descending rotation
Ability of Managers and Fraudulent Financial Reporting; Emphasizing The Role of Independent Auditors' Descending Rotation [Volume 8, Issue 3, 2021, Pages 201-22]
Auditor's Experience
The Effects of the Threats on the Auditor’s Independence [Volume 5, Issue 3, 2018, Pages 69-80]
Auditor's Objectivity
Impact of individual emotions on the auditor's objectivity [Volume 6, Issue 1, 2019, Pages 163-185]
Auditor'؛ s Opinion Type
The Effect of Changing the Audit Committee Chair on the Audit Quality, Auditor's Opinion Type, and Audit Fee [Volume 11, Issue 4, 2024, Pages 123-144]
Auditor tenure
The effect of audit fees on audit quality in Companies Listed in Stock Exchange [Volume 1, Issue 1, 2014, Pages 87-107]
Auditor turn over
The role of auditing quality in information asymmetry reduction [Volume 3, Issue 4, 2016, Pages 93-106]
Auditor Workload
Delays in the Audit Report: Ranking of Audit Firms and Auditor Workload [Volume 9, Issue 1, 2022, Pages 113-132]
Audit partners expertise
Studying Relationship between Characteristics of Audit Institutions and Audit Partners with Audit Quality [Volume 3, Issue 1, 2016, Pages 135-156]
Audit Report
Tone Management and Timely Submission of Audit Reports: The Moderating Role of Corporate Governance [Volume 11, Issue 4, 2024, Pages 1-27]
Audit Report Delay
Investigating The Relationship between Financial Distress and Audit Report Delay [Volume 1, Issue 2, 2014, Pages 57-77]
Audit report lag
The Investigation effect of Investment Opportunities on Audit Report Lags [Volume 3, Issue 2, 2016, Pages 91-107]
Audit report lag
The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]
Audit report lag
Tone Management and Timely Submission of Audit Reports: The Moderating Role of Corporate Governance [Volume 11, Issue 4, 2024, Pages 1-27]
Audit risk
The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]
Audit risk
Relationship between audit risk and audit quality - Evidence from calculating the risk of non-disclosure of audit estimates based on risk-based audit guidelines [(Articles in Press)]
Audits Factors
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Audit Threats
The Effects of the Threats on the Auditor’s Independence [Volume 5, Issue 3, 2018, Pages 69-80]
B
Bad News Hoarding
The Effect of CEO Duality on Future Stock Price Crash Risk [Volume 3, Issue 2, 2016, Pages 31-52]
Bag of Word's Method
Analyzing the Information Content of Sentiment in the Board's Activity Reports: Bag of Words Method [Volume 8, Issue 28, 2021, Pages 1-27]
Ball and Shivakumar Model
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Bank
provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2020, Pages 57-96]
Bank performance
Investigating the Relationship between Performance and Corporate Governance of Banks and Affiliated Companies
(Case study of five areas of management and finance) [Volume 4, Issue 2, 2017, Pages 53-76]
Bankruptcy Risk
Corporate diversity and bankruptcy risk; with emphasis on differentiation strategies and cost leadership [Volume 6, Issue 2, 2019, Pages 185-213]
Bankruptcy Risk
The Effect of Company's Value Chain Performance on Financial Performance and Stability, Dimensions of Financial Distress and Going Concern [Volume 10, Issue 3, 2023, Pages 41-71]
Basu
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Beginning Inventory
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
Behavioral bias
The Effect of Management Overconfidence on Future Stock Price Crash Risk [Volume 2, Issue 2, 2015, Pages 55-72]
Behavioral Finance
The existence of herding behavior in determining the capital structure of the firm and industry [Volume 8, Issue 4, 2021, Pages 87-107]
Behavioral Finance
Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]
Bias
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Bibliographic Database
Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2019, Pages 25-46]
Bibliometric Analysis
Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2019, Pages 25-46]
Bibliometric Analysis
illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]
Bid-ask spread
The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]
Blockchain
Content Analysis of Accounting Research in the Light of Emerging Blockchain Technology [Volume 9, Issue 4, 2022, Pages 187-218]
Blockchain Technology
Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model [Volume 8, Issue 2, 2021, Pages 1-29]
Board
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Board Characteristics
The Relationship between Board Characteristics and Timing of Financial Reporting [Volume 1, Issue 3, 2014, Pages 107-124]
Board Characteristics
Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]
Board Duties Corporate Governance
Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]
Board Education Level
Analyzing the Input-Process-Output Theory in Explaining the Impact of Boardroom Education on the Weaknesses of Internal Controls [Volume 7, Issue 2, 2020, Pages 109-128]
Board Independence
Sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms [Volume 7, Issue 1, 2020, Pages 101-131]
Board Role
Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]
Boone Index
Capital structure, product market competition And firm performance [Volume 1, Issue 3, 2014, Pages 65-84]
Brain-Behavioral Systems
Expanding The Basics of Neuroscience in Management Accounting [Volume 9, Issue 4, 2022, Pages 1-32]
Brain Hemisphere Function
Expanding The Basics of Neuroscience in Management Accounting [Volume 9, Issue 4, 2022, Pages 1-32]
Building Block Approach
Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2022, Pages 33-72]
Bureaucratic Language
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
Business
Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis [Volume 11, Issue 2, 2024, Pages 89-113]
Business Capabilities
Presentation of management accounting model with
Real Time reporting approach [Volume 11, Issue 4, 2024, Pages 87-122]
Business Management Efficiency
The Impact of Innovative Accountants' Competence on Company Growth and Image: with an Emphasis on the Mediating Role of Business Management Efficiency and Financial Reporting Quality [Volume 11, Issue 4, 2024, Pages 53-86]
Business Model Disclosure
Identifying Dimensions and Components of Business Model Disclosure in Annual Reports [Volume 10, Issue 2, 2023, Pages 119-148]
Business Strategy
The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure [Volume 10, Issue 2, 2023, Pages 149-184]
Business Strategy
Business strategy and profitability of internal transactions with emphasis on the manager's overconfidence effect [Volume 10, Issue 3, 2023, Pages 1-40]
Buy and Hold Approach
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
C
Capacity Utilization
A Study of the Moderating Effect of Expected Future Sale and Capacity Utilization on the Relation between Costs Behavior and Changes of the Bonus of Directors [Volume 3, Issue 4, 2016, Pages 23-42]
Capital Asset Pricing Model
The effect of disclosure and accruals quality on return risk premium in companies listed in Tehran stock exchange [Volume 2, Issue 1, 2015, Pages 83-100]
Capital Asset Pricing Model
Compare the explanatory power of predictive models of returns in Tehran Stock Exchange [Volume 4, Issue 4, 2017, Pages 45-64]
Capital market efficiency
An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]
Capital Structure
An Investigation of the impact of company characteristics on working capital management in companies listed in Tehran Stock Exchange [Volume 02, Issue 6, 2012, Pages 71-89]
Capital Structure
Capital structure, product market competition And firm performance [Volume 1, Issue 3, 2014, Pages 65-84]
Capital Structure
Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2015, Pages 73-88]
Capital Structure
The existence of herding behavior in determining the capital structure of the firm and industry [Volume 8, Issue 4, 2021, Pages 87-107]
Capital Structure
Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [(Articles in Press)]
Capital structure adjustment speed
Investigating the effect of disclosure quality and accruals quality on capital structure adjustment speed [Volume 4, Issue 4, 2017, Pages 85-100]
Cash
The Effect of Inflation on Cash Holdings Operating Cycle [Volume 3, Issue 2, 2016, Pages 53-68]
Cash components of accounting earnings
An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]
Cash Conversion Cycle
The moderating role of financial reporting quality on the relationship between working capital management and financial performance [Volume 5, Issue 2, 2018, Pages 131-150]
Cash Dividends
Agency Theory and Audit Fees;
Test of Free Cash Flow Hypothesis* [Volume 01, Issue 2, 2011, Pages 76-92]
Cash Effective Tax Rate
An investigate the Impact of Managers Ability on the Avoid Paying Taxes on Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2016, Pages 23-45]
Cash Flow from Operations
The Usefulness of Accounting Estimates for Predicting Future Cash Flows and Earnings [Volume 01, Issue 2, 2011, Pages 29-45]
Cash Flow from Operations
The Investigation of Conservatism in Accounting Earnings and Its Influencing Factors [Volume 1, Issue 1, 2014, Pages 109-127]
Cash Flows Comparability
The Effect of Earnings Comparability and Cash Flows and Accruals Components on Information Asymmetry [Volume 4, Issue 3, 2017, Pages 143-160]
Cash Holding
Cash Held and Stock Portfolio Returns [Volume 02, Issue 3, 2012, Pages 78-92]
Cash Holding
Investigating the Relationship between Tax Avoidance and Cash Holding whit Considering the Financial Constraint Condition [Volume 2, Issue 1, 2015, Pages 67-82]
Cash Holding
A model for association between social trust and cash holding: A test of agency and precautionary savings theories [Volume 5, Issue 4, 2018, Pages 49-68]
Cash Holding
Empirical Study of Agency and Stakeholder Theories in Explaining The Relationship between Employee Performance and Corporate Cash Holdings [Volume 8, Issue 4, 2021, Pages 169-187]
Cash holdings
The Effect of Inflation on Cash Holdings Operating Cycle [Volume 3, Issue 2, 2016, Pages 53-68]
Cash holdings
The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]
Cash holdings
Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2019, Pages 135-156]
Cash holdings
Investigating the existence of the optimal level of working capital management and the critical point of inflation and its effect on the level of cash holding [Volume 8, Issue 28, 2021, Pages 145-173]
Cash management
Conservatism in Financial Reporting: Contractual Benefits Versus Distortion of Information [Volume 01, Issue 2, 2011, Pages 9-28]
Cash Ratio
Interaction of Trade-Off and Pecking Order Theories in Explaining the Asymmetry of Cash Adjustment Speed [Volume 8, Issue 4, 2021, Pages 63-86]
CEO Compensation
The Study of the Relationship between Cash Flow Volatility and Income Smoothing With CEO Paid Compensation [Volume 02, Issue 3, 2012, Pages 93-113]
CEO duality
The Effect of CEO Duality on Future Stock Price Crash Risk [Volume 3, Issue 2, 2016, Pages 31-52]
CEO duality
The Effect of Rewards and Structure of Board on Investment in Research and Development [Volume 5, Issue 3, 2018, Pages 99-116]
CEO Overconfidence
The Effect of CEO Overconfidence On Firm Value [Volume 4, Issue 4, 2017, Pages 65-84]
CEO tenure
Study of the Effect of the Agency Problem on Costs Stickiness [Volume 3, Issue 3, 2016, Pages 117-136]
CEO turnover
The relationship between Income smoothing, Idiosyncratic risk and CEO turnover in companies listed in Tehran Stock Exchange [Volume 5, Issue 4, 2018, Pages 193-224]
Change of Audit Committee Chair
The Effect of Changing the Audit Committee Chair on the Audit Quality, Auditor's Opinion Type, and Audit Fee [Volume 11, Issue 4, 2024, Pages 123-144]
Changes in Accruals
Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]
Changes in Bonus of Directors
A Study of the Moderating Effect of Expected Future Sale and Capacity Utilization on the Relation between Costs Behavior and Changes of the Bonus of Directors [Volume 3, Issue 4, 2016, Pages 23-42]
Charity Hypothesis
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
Chief Editor
A Survey on the Ethical Approach of Chief Editors And Members of the Editorial Board of Scientific and Research Journal of Accounting in the Publication of the Article in the Own Magazine [Volume 5, Issue 1, 2018, Pages 1-24]
Citations
Examining the Research-based Interaction between Accounting and Other Fields of Study [Volume 5, Issue 3, 2018, Pages 25-44]
Client pressure
The Effect of Time Budget Pressure and Client Pressure on the Auditor's Judgment with Emphasis on Emotional Intelligence [Volume 6, Issue 3, 2019, Pages 119-139]
Climate Changes
A comprehensive Study of the Consequences of Climate Risks from the Perspective of Accounting with a Meta-Synthesis Approach [Volume 10, Issue 4, 2023, Pages 27-55]
Climate Risks
A comprehensive Study of the Consequences of Climate Risks from the Perspective of Accounting with a Meta-Synthesis Approach [Volume 10, Issue 4, 2023, Pages 27-55]
Colaizzi Method
Evaluation of the Financial Literacy of the Managers of the Private sector Companies [Volume 8, Issue 2, 2021, Pages 195-219]
Commercial extensible reporting language
Feasibility of adopting an Extensible business reporting language: the perspective of financial employees in holding companies [Volume 11, Issue 1, 2024, Pages 31-61]
Commitment
The Influence of Beliefs ,Commitment and Feedback on Usefulness Accounting System and Resistance To Change [Volume 11, Issue 1, 2024, Pages 87-111]
Company Growth
The Impact of Innovative Accountants' Competence on Company Growth and Image: with an Emphasis on the Mediating Role of Business Management Efficiency and Financial Reporting Quality [Volume 11, Issue 4, 2024, Pages 53-86]
Company Image
The Impact of Innovative Accountants' Competence on Company Growth and Image: with an Emphasis on the Mediating Role of Business Management Efficiency and Financial Reporting Quality [Volume 11, Issue 4, 2024, Pages 53-86]
Comparability"
A comparative study of the comparability of financial reporting in the three countries of Iran, Indonesia and Italy [Volume 10, Issue 4, 2023, Pages 1-25]
Comparability Profit
The Effect of Earnings Comparability and Cash Flows and Accruals Components on Information Asymmetry [Volume 4, Issue 3, 2017, Pages 143-160]
Composite Index
Shareholders Protection and Stock Abnormal Return [Volume 10, Issue 2, 2023, Pages 39-66]
Concentration in the industry
Effect of intensity of product market competition on value of cash holdings [Volume 2, Issue 1, 2015, Pages 47-66]
Conceptual Framework
The Ethics-Based Conceptual Framework for Accounting and Financial Reporting [Volume 7, Issue 1, 2020, Pages 25-44]
Conditional Accounting Conservatism
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Conditional Conservatism
The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]
Conditional Conservatism
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
Conditional correlation
Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]
Conditional variance
Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]
Conscience
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Consequences
A comprehensive Study of the Consequences of Climate Risks from the Perspective of Accounting with a Meta-Synthesis Approach [Volume 10, Issue 4, 2023, Pages 27-55]
Consequences of Earning management
Identifying and Ranking of Interventional and Contextual Conditions and Consequences of Earning Management in Banking Industry of Iran [Volume 8, Issue 2, 2021, Pages 105-134]
Conservatism
Conservatism in Financial Reporting: Contractual Benefits Versus Distortion of Information [Volume 01, Issue 2, 2011, Pages 9-28]
Conservatism
The Relationship quality of accounting information and accounting conservative with stock prices crash risk [Volume 3, Issue 2, 2016, Pages 109-129]
Conservatism
Impact of overconfidence management on the crash risk of stock price: Emphasizing on the mediating role of accounting conservatism [Volume 4, Issue 1, 2017, Pages 121-139]
Conservatism
The Investigation of Conservatism in Accounting Earnings and Its Influencing Factors [Volume 1, Issue 1, 2014, Pages 109-127]
Conservatism
The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]
Conservatism
Investigation on the forecast difficulty and the effect of external financing on the relationship between conservatism and management earnings forecast errors [Volume 2, Issue 4, 2015, Pages 155-174]
Conservatism
The relationship of conservatism with the auditor's strategies to deal with the client risk [Volume 5, Issue 1, 2018, Pages 101-125]
Conservatism
The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]
Conservatism Cost of equity
The effect of disclosure quality on the relation between accounting conservatism and cost of equity [Volume 02, Issue 6, 2012, Pages 29-51]
Contingency Theory
Explaining the Role of Environmental, Social and Governance Performance and Financial Performance on the Relationship between Competitive Strategies and Financial Distress: An Empirical Test of Contingency Theory [(Articles in Press)]
Control Activities
A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2021, Pages 1-40]
Control Environment
A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2021, Pages 1-40]
Coronavirus
Investigating Some Factors and Consequences of Disclosing the Financial Effects of The Coronavirus on the Tehran Stock Exchange [Volume 10, Issue 1, 2023, Pages 163-182]
Corporate Disclosures
Investigating Some Factors and Consequences of Disclosing the Financial Effects of The Coronavirus on the Tehran Stock Exchange [Volume 10, Issue 1, 2023, Pages 163-182]
Corporate Diversity
Corporate diversity and bankruptcy risk; with emphasis on differentiation strategies and cost leadership [Volume 6, Issue 2, 2019, Pages 185-213]
Corporate governance
Exploring the Relationship between Audit Committee Characteristics and the Firm Performance [Volume 3, Issue 4, 2016, Pages 131-152]
Corporate governance
Investigating the Relationship between Performance and Corporate Governance of Banks and Affiliated Companies
(Case study of five areas of management and finance) [Volume 4, Issue 2, 2017, Pages 53-76]
Corporate governance
The effect of Corporate Governance Mechanisms on the performance of listed companies in Tehran Stock Exchange [Volume 02, Issue 5, 2012, Pages 64-83]
Corporate governance
Interactive review has been performed between free cash flows risk, debt policy and corporate governance structure [Volume 02, Issue 5, 2012, Pages 98-115]
Corporate governance
The Relationship between Board Characteristics and Timing of Financial Reporting [Volume 1, Issue 3, 2014, Pages 107-124]
Corporate governance
The Role of Auditor Features in Improving Earnings Quality [Volume 1, Issue 3, 2014, Pages 85-106]
Corporate governance
The Effect of the Corporate Governance on Costs Asymmetric in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 125-145]
Corporate governance
Examining the effect of corporate governance on the relationship between firm value and earnings management [Volume 2, Issue 3, 2015, Pages 105-122]
Corporate governance
The effect of corporate governance on relationship between equity incentives and earnings managemen [Volume 4, Issue 3, 2017, Pages 21-45]
Corporate governance
The Impact of Environmental Complexity and Dynamics on the Relationship between Earnings Management and Information Asymmetry [Volume 4, Issue 4, 2017, Pages 1-23]
Corporate governance
Investigating the relationship between social performance, ownership structure and corporate governance [Volume 5, Issue 1, 2018, Pages 127-151]
Corporate governance
The Relationship Between Corporate Governance And Firm Risk: A Moderating Role Of Social Responsibility [Volume 5, Issue 3, 2018, Pages 135-151]
Corporate governance
Investigation of Effective Items on Stock Return: Different Aspects effecting on Decision Making [Volume 5, Issue 4, 2018, Pages 69-102]
Corporate governance
Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance [Volume 6, Issue 3, 2019, Pages 95-117]
Corporate governance
Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2019, Pages 135-156]
Corporate governance
Effect of Management Ability and Corporate Governance Mechanisms on the Relationship between Managerial Overconfidence and Audit Fees [Volume 7, Issue 3, 2020, Pages 85-110]
Corporate governance
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Corporate governance
The moderating effect of corporate governance on the relationship between social capital and cash dividend policies in the companies listed in the Tehran Stock Exchange [Volume 8, Issue 28, 2021, Pages 93-120]
Corporate governance
Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance [Volume 10, Issue 4, 2023, Pages 81-101]
Corporate Governance Score
Impact of Corporate Governance Score on the Information Feedback Value and Performance [Volume 4, Issue 2, 2017, Pages 139-162]
Corporate Life Cycle
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Corporate Life Cycle
The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]
Corporate market value
The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]
Corporate performance
Working capital management, corporate performance, and financial constraints [Volume 3, Issue 4, 2016, Pages 107-130]
Corporate Reporting Frameworks
An Investigation of Similarities Between Implied Framework for Corporate Non-Financial Reporting And Accounting Conceptual Framework In Terms Of: Objectives, Users and Information Qualitative Characteristics [Volume 2, Issue 2, 2015, Pages 7-32]
Corporate Social Reporting's Framework
An Investigation of Similarities Between Implied Framework for Corporate Non-Financial Reporting And Accounting Conceptual Framework In Terms Of: Objectives, Users and Information Qualitative Characteristics [Volume 2, Issue 2, 2015, Pages 7-32]
Corporate Social Responsibilities (CSR)
Investigating the Effect of Personality and Structural Characteristics of Management on Corporates Social Responsibilities: Emphasis on Data Mining Models and Data Envelopment Analysis (DEA) [Volume 7, Issue 4, 2020, Pages 127-153]
Corporate social responsibility
Developing the corporate social responsibility and its impact on the Stock Price Crash Risk [Volume 3, Issue 3, 2016, Pages 47-74]
Corporate social responsibility
The Relationship Between Corporate Governance And Firm Risk: A Moderating Role Of Social Responsibility [Volume 5, Issue 3, 2018, Pages 135-151]
Corporate social responsibility
Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees [Volume 6, Issue 1, 2019, Pages 137-161]
Corporate social responsibility
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
Corporate Social Responsibility Disclosure
The effect of Managers' Optimistic Tone on Corporate Social Responsibility Disclosure with emphasis on Information Asymmetry [Volume 10, Issue 3, 2023, Pages 151-171]
Corporate Sustainability Performance
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Corporate Value
Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]
Corruption
The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]
COSO
A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]
Cost behavior
The Effect of the Corporate Governance on Costs Asymmetric in Tehran Stock Exchange [Volume 1, Issue 3, 2014, Pages 125-145]
Cost Behavior and Cost Sticky
Assessment the Role of Organization Capital on Cost Sticky [Volume 2, Issue 4, 2015, Pages 137-154]
Costing systems
The Influence of Beliefs ,Commitment and Feedback on Usefulness Accounting System and Resistance To Change [Volume 11, Issue 1, 2024, Pages 87-111]
Cost Leadership Strategy
Investigating the Moderating Effect of Business Strategy on the Relationship between Fraudulent Financial Reporting and Sustainability [Volume 10, Issue 2, 2023, Pages 67-96]
Cost of capital
The Impact Of Cost Of Capital On Dividend Policies [Volume 02, Issue 6, 2012, Pages 90-114]
Cost of capital
The Revision Frequency of Earnings Forecasts Impact on Liquidity, Cost of Capital and Firms Value [Volume 4, Issue 1, 2017, Pages 61-78]
Cost of capital
Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality [Volume 9, Issue 4, 2022, Pages 73-94]
Cost of capital
Financial Reporting Readability and the Cost of Capital: Emphasizing the Moderating Role of Financial Reporting Quality [Volume 10, Issue 1, 2023, Pages 133-161]
Covid -19
Investigating Some Factors and Consequences of Disclosing the Financial Effects of The Coronavirus on the Tehran Stock Exchange [Volume 10, Issue 1, 2023, Pages 163-182]
Crash risk of stock price
Impact of overconfidence management on the crash risk of stock price: Emphasizing on the mediating role of accounting conservatism [Volume 4, Issue 1, 2017, Pages 121-139]
Critical paradigm
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
Critical realism
Modeling critical realism of ethics and accounting culture with emphasis on the role of agency theory [(Articles in Press)]
Critical thinking
The Pattern Restricting Monopolism and Negative Machiavellian Property of Auditors with emphasis on Critical Theory [Volume 10, Issue 2, 2023, Pages 185-215]
Cultural Factors
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
Current Return
Investigation The quality of financial information disclosure effect on current and future stock return of listed companies of Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 9-27]
Curriculum
Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran [Volume 7, Issue 4, 2020, Pages 1-23]
D
Dark Personality Traits
The Relationship between the Characteristics of Dark Personality Traits and the Willingness to Fraudulent Behaviors: Testing of Social Trust Theory [Volume 10, Issue 1, 2023, Pages 183-221]
Data mining methods
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Data Mining Models
Investigating the Effect of Personality and Structural Characteristics of Management on Corporates Social Responsibilities: Emphasis on Data Mining Models and Data Envelopment Analysis (DEA) [Volume 7, Issue 4, 2020, Pages 127-153]
Data-Oriented Theory
The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]
DEA
An investigate the Impact of Managers Ability on the Avoid Paying Taxes on Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2016, Pages 23-45]
Debt Policy
Interactive review has been performed between free cash flows risk, debt policy and corporate governance structure [Volume 02, Issue 5, 2012, Pages 98-115]
Decisions in providing financial reporting
The Effect of Social Pressure and Aggressive and Conservative Risk Appetite on Decisions in Providing Financial Reporting [Volume 9, Issue 2, 2022, Pages 169-192]
Defensive Strategy
The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure [Volume 10, Issue 2, 2023, Pages 149-184]
Defensive Strategy
Investigating the Moderating Effect of Business Strategy on the Relationship between Fraudulent Financial Reporting and Sustainability [Volume 10, Issue 2, 2023, Pages 67-96]
Deindividuation
Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]
Delays in audit reports
Complexity of accounting information on delay the audited financial statements and information asymmetry with emphasis on the role of audit quality [Volume 4, Issue 3, 2017, Pages 87-116]
Delays in the Audit Report
Delays in the Audit Report: Ranking of Audit Firms and Auditor Workload [Volume 9, Issue 1, 2022, Pages 113-132]
Depth
The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]
Destress Firms
The Financial Consequences of Increased Economic Sanctions [Volume 4, Issue 2, 2017, Pages 27-52]
Differentiation Strategy
Investigating the Moderating Effect of Business Strategy on the Relationship between Fraudulent Financial Reporting and Sustainability [Volume 10, Issue 2, 2023, Pages 67-96]
Dimensions of Financial Management
Identify opportunities for improvement in the public financial management system [Volume 10, Issue 1, 2023, Pages 61-96]
Disclosure of Key Audit Matters
Analyzing the Impact of Disclosure of Key Audit Report Items on Reducing the Business Success of Capital Market Companies [Volume 9, Issue 4, 2022, Pages 219-250]
Disclosure of Non -Financial Information
Identifying Dimensions and Components of Business Model Disclosure in Annual Reports [Volume 10, Issue 2, 2023, Pages 119-148]
Disclosure of polluting corporate information
The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]
Discretionary accrual
The Effects of Audit Quality on Earnings Management and Cost of Equity Capital [Volume 02, Issue 6, 2012, Pages 9-28]
Distributed Ledger Technology
Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model [Volume 8, Issue 2, 2021, Pages 1-29]
Distributive Justice
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Diversity of gender
The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange [Volume 5, Issue 2, 2018, Pages 59-84]
Dividend
Testing the Signaling Theory and Previous Earnings Theory in Relationship Between Dividend and Future Profitability [Volume 4, Issue 4, 2017, Pages 101-118]
Dividend
The moderating effect of corporate governance on the relationship between social capital and cash dividend policies in the companies listed in the Tehran Stock Exchange [Volume 8, Issue 28, 2021, Pages 93-120]
Dividend Policy
The Impact Of Cost Of Capital On Dividend Policies [Volume 02, Issue 6, 2012, Pages 90-114]
Dividend Policy
Investigation of effect of the non-institution shareholders on dividend policy [Volume 02, Issue 4, 2012, Pages 106-124]
Dividend reporting
Stock market behavioral reaction Based on the Failure of Long-Term and Short-Term Incremental Trends of corporarte performance Criteria in the time of dividend reduction [Volume 5, Issue 2, 2018, Pages 35-58]
Dividends
Business groups and pyramid structure and dividend policy: Evidence from Iranian firms [Volume 9, Issue 3, 2022, Pages 149-177]
Dividend Signaling Theory
Testing the Signaling Theory and Previous Earnings Theory in Relationship Between Dividend and Future Profitability [Volume 4, Issue 4, 2017, Pages 101-118]
Dividends smoothing
Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]
Double-Entry Accounting
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
Drivers
Structural analysis of drivers affecting the future of accounting in Iran with an emphasis on the role of technological innovations [Volume 11, Issue 4, 2024, Pages 29-51]
Dual Responsibility
Sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms [Volume 7, Issue 1, 2020, Pages 101-131]
E
Early Warning
Evaluation of Information Content of Ranking Indicators Based on Financial Health and Early Warning System at Banks [Volume 8, Issue 4, 2021, Pages 41-62]
Earning announcement
The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]
Earning management
The Impact of Environmental Complexity and Dynamics on the Relationship between Earnings Management and Information Asymmetry [Volume 4, Issue 4, 2017, Pages 1-23]
Earning management
The Effect of Financial Crisis on The probability of Fraudulent Reporting and Stocks Value [Volume 5, Issue 4, 2018, Pages 145-168]
Earning management
Impact of Diversification Strategy on Earning Management [Volume 6, Issue 2, 2019, Pages 215-234]
Earning management
The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]
Earning Per Share
The Effect of Institutional Investors on the Information Content of Future Earnings
in Explaining the Current Return * [Volume 01, Issue 2, 2011, Pages 92-109]
Earnings
The explanatory power of intellectual capital and accounting earnings of stock price [Volume 02, Issue 5, 2012, Pages 46-64]
Earnings
Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value [Volume 1, Issue 2, 2014, Pages 79-98]
Earnings Announcement
Competing Earnings Announcements; Study of queuing theory of Investor behavior in the Analysis of Earnings Announcements [Volume 5, Issue 4, 2018, Pages 103-126]
Earnings Conference Calls
Investigating Some Factors and Consequences of Disclosing the Financial Effects of The Coronavirus on the Tehran Stock Exchange [Volume 10, Issue 1, 2023, Pages 163-182]
Earnings goals
The association between management earnings forecast and earnings management [Volume 02, Issue 4, 2012, Pages 65-87]
Earnings Management
The ability to explore the accrual-based earnings management based on fuzzy logic [Volume 3, Issue 3, 2016, Pages 75-95]
Earnings Management
Investigation of factors influencing on about ethical judgments students' of earnings management [Volume 02, Issue 3, 2012, Pages 65-77]
Earnings Management
Review and Comparison the Ability of Originally Reported and Restated Information at Prediction of the Future Cash flow [Volume 1, Issue 2, 2014, Pages 117-132]
Earnings Management
The Effects of Audit Quality on Earnings Management and Cost of Equity Capital [Volume 02, Issue 6, 2012, Pages 9-28]
Earnings Management
Examining the effect of corporate governance on the relationship between firm value and earnings management [Volume 2, Issue 3, 2015, Pages 105-122]
Earnings Management
Impact of managers’ sticky expectations on earnings management: The moderator role of non-executive managers [Volume 6, Issue 2, 2019, Pages 113-133]
Earnings quality
Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality [Volume 9, Issue 4, 2022, Pages 73-94]
Earnings quality
The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs [Volume 10, Issue 2, 2023, Pages 97-117]
Earnings Response Coefficient
The Effect of Political Connections on Earnings Variability and Earnings Response Coefficient: The Role of Cost Stickiness [(Articles in Press)]
Earnings Variability
The Effect of Political Connections on Earnings Variability and Earnings Response Coefficient: The Role of Cost Stickiness [(Articles in Press)]
Earning volatility
The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]
Econometric
Common Mistakes in Accounting Empirical Researches [Volume 3, Issue 1, 2016, Pages 21-45]
Economic Development
The Role of Stock Market Development on Promoting Concepts of Accounting [Volume 8, Issue 3, 2021, Pages 143-174]
Economic Hypothesis
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
Economic Policy
Investigating of Economic Policy Uncertainty on Information Asymmetry, Investors’ Reaction To Earnings Surprises and Management Disclosures [Volume 8, Issue 3, 2021, Pages 25-47]
Economic Sanctions
The Financial Consequences of Increased Economic Sanctions [Volume 4, Issue 2, 2017, Pages 27-52]
Economic Uncertainty
Investigating of Economic Policy Uncertainty on Information Asymmetry, Investors’ Reaction To Earnings Surprises and Management Disclosures [Volume 8, Issue 3, 2021, Pages 25-47]
Economic value
Interaction of Social Parameters and Environmental Factors in Economic Profitability and Value Creation: the Mediating Role of Financial Ratios and Company Sustainability Factors [Volume 9, Issue 3, 2022, Pages 179-205]
Economic Value Added
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Education
Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]
Education
Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran [Volume 7, Issue 4, 2020, Pages 1-23]
Effective Tax Rate
An investigate the Impact of Managers Ability on the Avoid Paying Taxes on Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2016, Pages 23-45]
Effective Tax Rate
The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2021, Pages 109-133]
Effect of Information Presentation Format
Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior [Volume 10, Issue 2, 2023, Pages 1-37]
Efficiency
The effect of Corporate Governance Mechanisms on the performance of listed companies in Tehran Stock Exchange [Volume 02, Issue 5, 2012, Pages 64-83]
Efficient-monitoring Hypothesis
The Investigation of the Relation between Institutional Ownership with Information Asymmetry
and Financial Performance* [Volume 01, Issue 2, 2011, Pages 110-128]
Elements of education
The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]
Emotional intelligence
Investigating the Relationship between Managers' Leadership Style with Whistleblowing in Auditing Firms:with Emphasis on Theories of Emotional Intelligence and Social Identity [Volume 9, Issue 1, 2022, Pages 79-111]
Employee Performance
Empirical Study of Agency and Stakeholder Theories in Explaining The Relationship between Employee Performance and Corporate Cash Holdings [Volume 8, Issue 4, 2021, Pages 169-187]
Enterprise Failure
Analyzing the Impact of Disclosure of Key Audit Report Items on Reducing the Business Success of Capital Market Companies [Volume 9, Issue 4, 2022, Pages 219-250]
Entrepreneur Auditors
Entrepreneur auditors’ attitudes and others toward balance time between auditing and marketing activities [Volume 2, Issue 4, 2015, Pages 1-25]
Entropy
Corporate diversity and bankruptcy risk; with emphasis on differentiation strategies and cost leadership [Volume 6, Issue 2, 2019, Pages 185-213]
Environmental
Explaining the Role of Environmental, Social and Governance Performance and Financial Performance on the Relationship between Competitive Strategies and Financial Distress: An Empirical Test of Contingency Theory [(Articles in Press)]
Environmental performance
The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]
Environmental uncertainty
Environmental uncertainty and managers` use of discretionary accruals [Volume 1, Issue 1, 2014, Pages 67-85]
Environmental uncertainty
The Impact of Environmental Complexity and Dynamics on the Relationship between Earnings Management and Information Asymmetry [Volume 4, Issue 4, 2017, Pages 1-23]
Equity book value
Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value [Volume 1, Issue 2, 2014, Pages 79-98]
Equity value
Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value [Volume 1, Issue 2, 2014, Pages 79-98]
Ethical Climate
Trainee Auditors’ Perception of Ethical Climate and Workplace Bullying [Volume 8, Issue 4, 2021, Pages 135-167]
Ethical Decision-Making
The effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors: the mediating role of moral intensity [Volume 7, Issue 4, 2020, Pages 97-126]
Ethical leadership Style
Investigating the Relationship between Managers' Leadership Style with Whistleblowing in Auditing Firms:with Emphasis on Theories of Emotional Intelligence and Social Identity [Volume 9, Issue 1, 2022, Pages 79-111]
Ethics
A Survey on the Ethical Approach of Chief Editors And Members of the Editorial Board of Scientific and Research Journal of Accounting in the Publication of the Article in the Own Magazine [Volume 5, Issue 1, 2018, Pages 1-24]
Ethics
The Ethics-Based Conceptual Framework for Accounting and Financial Reporting [Volume 7, Issue 1, 2020, Pages 25-44]
Excellence Coordination
Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]
Excess Workload
Investigating the mediating role of occupational well-being in the relationship between excessive workload and
Work stress on auditor turnover intention [Volume 9, Issue 3, 2022, Pages 101-121]
Expected Future Sale
A Study of the Moderating Effect of Expected Future Sale and Capacity Utilization on the Relation between Costs Behavior and Changes of the Bonus of Directors [Volume 3, Issue 4, 2016, Pages 23-42]
Expected Return
The Role of Fundamental Accounting Variables in Determining Systematic Risk: Financially Distressed and Healthy Corporates [Volume 11, Issue 2, 2024, Pages 1-28]
Experts Survey
Model Designing for Prediction of Future Cash Flow By Using Exploratory Research Method and Experts Survey [Volume 5, Issue 4, 2018, Pages 25-48]
Exploratory Research
Model Designing for Prediction of Future Cash Flow By Using Exploratory Research Method and Experts Survey [Volume 5, Issue 4, 2018, Pages 25-48]
Extended Theory of Planned Behavior
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
Extensible business reporting language
Effect of Using Extensible Business Reporting Language on Information Asymmetry [Volume 5, Issue 4, 2018, Pages 169-191]
F
Factor analysis
Developing the corporate social responsibility and its impact on the Stock Price Crash Risk [Volume 3, Issue 3, 2016, Pages 47-74]
Fama and French Five-Factor Model
Compare the explanatory power of predictive models of returns in Tehran Stock Exchange [Volume 4, Issue 4, 2017, Pages 45-64]
Fama and French Three-Factor Model
Compare the explanatory power of predictive models of returns in Tehran Stock Exchange [Volume 4, Issue 4, 2017, Pages 45-64]
Fama & French model
The relationship between Income smoothing, Idiosyncratic risk and CEO turnover in companies listed in Tehran Stock Exchange [Volume 5, Issue 4, 2018, Pages 193-224]
Familiarity Bias
The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]
Feeling-thinking
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Feltham-Ohlson Model (1995)
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Financial Constraint
Investigating the Relationship between Tax Avoidance and Cash Holding whit Considering the Financial Constraint Condition [Volume 2, Issue 1, 2015, Pages 67-82]
Financial constraints
Working capital management, corporate performance, and financial constraints [Volume 3, Issue 4, 2016, Pages 107-130]
Financial constraints
The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]
Financial constraints
The Effect of Growth Opportunities, Financial Constraints, and Financial Distress on Cash Holding Adjustment’s Speed in Small and Medium Sized Companies [Volume 6, Issue 4, 2019, Pages 99-131]
Financial constraints
Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion [Volume 9, Issue 2, 2022, Pages 127-167]
Financial constraints
Uncertainty of Macroeconomic Variables and Tax Avoidance: Emphasizing Financial Constraints [Volume 10, Issue 3, 2023, Pages 111-129]
Financial Corruption
Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations [Volume 9, Issue 3, 2022, Pages 1-31]
Financial Crisis
The Effect of Financial Crisis on The probability of Fraudulent Reporting and Stocks Value [Volume 5, Issue 4, 2018, Pages 145-168]
Financial Deficit
Interaction of Trade-Off and Pecking Order Theories in Explaining the Asymmetry of Cash Adjustment Speed [Volume 8, Issue 4, 2021, Pages 63-86]
Financial Distress
Investigating The Relationship between Financial Distress and Audit Report Delay [Volume 1, Issue 2, 2014, Pages 57-77]
Financial Distress
The Effect of Financial Distress and Market Share on Working Capital Policy with regard to Market Competition [Volume 1, Issue 3, 2014, Pages 27-47]
Financial Distress
Review the effect of Management Ability on the Financial Distress, with an emphasis on Financial Flexibility in Tehran Stock Exchange listed companies [Volume 5, Issue 1, 2018, Pages 153-180]
Financial Distress
The Effect of Growth Opportunities, Financial Constraints, and Financial Distress on Cash Holding Adjustment’s Speed in Small and Medium Sized Companies [Volume 6, Issue 4, 2019, Pages 99-131]
Financial Distress
The Role of Fundamental Accounting Variables in Determining Systematic Risk: Financially Distressed and Healthy Corporates [Volume 11, Issue 2, 2024, Pages 1-28]
Financial Distress
Explaining the Role of Environmental, Social and Governance Performance and Financial Performance on the Relationship between Competitive Strategies and Financial Distress: An Empirical Test of Contingency Theory [(Articles in Press)]
Financial Flexibility
Conservatism in Financial Reporting: Contractual Benefits Versus Distortion of Information [Volume 01, Issue 2, 2011, Pages 9-28]
Financial Flexibility
Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2015, Pages 73-88]
Financial Flexibility
Review the effect of Management Ability on the Financial Distress, with an emphasis on Financial Flexibility in Tehran Stock Exchange listed companies [Volume 5, Issue 1, 2018, Pages 153-180]
Financial flows
Interaction of Social Parameters and Environmental Factors in Economic Profitability and Value Creation: the Mediating Role of Financial Ratios and Company Sustainability Factors [Volume 9, Issue 3, 2022, Pages 179-205]
Financial Health
Evaluation of Information Content of Ranking Indicators Based on Financial Health and Early Warning System at Banks [Volume 8, Issue 4, 2021, Pages 41-62]
Financial Laws and Regulations
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
Financial Leverage
Agency Theory and Audit Fees;
Test of Free Cash Flow Hypothesis* [Volume 01, Issue 2, 2011, Pages 76-92]
Financial Literacy of Managers
Evaluation of the Financial Literacy of the Managers of the Private sector Companies [Volume 8, Issue 2, 2021, Pages 195-219]
Financial Oversight
Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]
Financial Performance
The Investigation of the Relation between Institutional Ownership with Information Asymmetry
and Financial Performance* [Volume 01, Issue 2, 2011, Pages 110-128]
Financial Performance
The moderating role of financial reporting quality on the relationship between working capital management and financial performance [Volume 5, Issue 2, 2018, Pages 131-150]
Financial Performance
Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]
Financial Performance
provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2020, Pages 57-96]
Financial Performance
The Effect of Company's Value Chain Performance on Financial Performance and Stability, Dimensions of Financial Distress and Going Concern [Volume 10, Issue 3, 2023, Pages 41-71]
Financial Performance
Review the relationship between quality management, innovation and company performance with the meta-analysis and meta-regression approach [Volume 11, Issue 2, 2024, Pages 61-88]
Financial Performance Competitive Strategies
Explaining the Role of Environmental, Social and Governance Performance and Financial Performance on the Relationship between Competitive Strategies and Financial Distress: An Empirical Test of Contingency Theory [(Articles in Press)]
Financial ratios
Interaction of Social Parameters and Environmental Factors in Economic Profitability and Value Creation: the Mediating Role of Financial Ratios and Company Sustainability Factors [Volume 9, Issue 3, 2022, Pages 179-205]
Financial Reporting
The Relationship between Board Characteristics and Timing of Financial Reporting [Volume 1, Issue 3, 2014, Pages 107-124]
Financial Reporting
Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model [Volume 8, Issue 2, 2021, Pages 1-29]
Financial Reporting
Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]
Financial Reporting
The Effect of Corporate Social Responsibility on Fraudulent Financial Reporting [Volume 9, Issue 1, 2022, Pages 1-27]
Financial Reporting
Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]
Financial Reporting Immunization
Identifying the Challenges of Financial Reporting Immunization in Iran [Volume 6, Issue 4, 2019, Pages 179-204]
Financial Reporting Quality
The mediation effect of audit quality on the relationship between agency problems and financial reporting quality [Volume 02, Issue 6, 2012, Pages 115-132]
Financial Reporting Quality
The relationship between Financial reporting quality and deviation from optimal level of cash of listed companies in Tehran Stock Exchange [Volume 2, Issue 1, 2015, Pages 101-120]
Financial Reporting Quality
The moderating role of financial reporting quality on the relationship between working capital management and financial performance [Volume 5, Issue 2, 2018, Pages 131-150]
Financial Reporting Quality
A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]
Financial Reporting Quality
Investigating the Concurrent Relationship between Management Optimism Models and Financial Reporting Quality Emphasizing the moderating role of governance system mechanisms: A structural equation approach [Volume 7, Issue 2, 2020, Pages 155-178]
Financial Reporting Quality
Review the quality of financial reporting based on audit characteristics At initial public offering [Volume 7, Issue 4, 2020, Pages 155-177]
Financial Reporting Quality
Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]
Financial Reporting Quality
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
Financial Reporting Quality
The Impact of Innovative Accountants' Competence on Company Growth and Image: with an Emphasis on the Mediating Role of Business Management Efficiency and Financial Reporting Quality [Volume 11, Issue 4, 2024, Pages 53-86]
Financial Reporting Transparency
Managerial Ability and Corporate Information Environment Quality [Volume 6, Issue 4, 2019, Pages 157-177]
Financial Restatement
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Financial Restatements
The Relationship between Prior Period Adjustments and Discretionary Accruals [Volume 2, Issue 3, 2015, Pages 89-103]
Financial Stability
The Effect of Company's Value Chain Performance on Financial Performance and Stability, Dimensions of Financial Distress and Going Concern [Volume 10, Issue 3, 2023, Pages 41-71]
Financial statement
The readability effect of financial statements on stock price risk and shareholder behavior [Volume 8, Issue 28, 2021, Pages 121-144]
Financial stress
Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]
Financial Technology
provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2020, Pages 57-96]
Financial Violations
Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations [Volume 9, Issue 3, 2022, Pages 1-31]
Financing
Conservatism in Financial Reporting: Contractual Benefits Versus Distortion of Information [Volume 01, Issue 2, 2011, Pages 9-28]
Firm Age
The Relationship between Specific Characteristics of Firms and Their Prior Period Adjustments [Volume 01, Issue 2, 2011, Pages 62-75]
Firm Characteristics
Studying the Disclosure of Risk and Influencial Factors on This Disclosure [Volume 3, Issue 2, 2016, Pages 1-29]
Firm Life Cycle
The Effect of Firm Life Cycle on the Value Relevance
Of Common Risk Factors [Volume 02, Issue 4, 2012, Pages 9-26]
Firm Life Cycle
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Firm Risk
The Relationship Between Corporate Governance And Firm Risk: A Moderating Role Of Social Responsibility [Volume 5, Issue 3, 2018, Pages 135-151]
Firms Characteristics
Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [(Articles in Press)]
Firm's Growth Perspective
Earnings management pattern in firm's life cycle [Volume 4, Issue 1, 2017, Pages 22-1]
Firm Size
The Relationship between Specific Characteristics of Firms and Their Prior Period Adjustments [Volume 01, Issue 2, 2011, Pages 62-75]
Firm Size
The Relationship between Prior Period Adjustments and Discretionary Accruals [Volume 2, Issue 3, 2015, Pages 89-103]
Firm Size
The Analysis of Inflation Rate, Firm Size and Earnings Persistence Effects on Value Relevance of Earnings [Volume 1, Issue 1, 2014, Pages 29-48]
Firm Size
Investigation The quality of financial information disclosure effect on current and future stock return of listed companies of Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 9-27]
Firm's Life Cycle
Earnings management pattern in firm's life cycle [Volume 4, Issue 1, 2017, Pages 22-1]
Firm's Performance Quality
The Effect of Management Lobbying on the Relation between Investor Sentiment and Product Market Competition with Firm's Performance Quality [Volume 10, Issue 3, 2023, Pages 131-150]
Firm’s Value
Evaluating the relationship between Green Supply Chain and the value of firms listed on Tehran Stock Exchange [Volume 3, Issue 1, 2016, Pages 47-67]
Firm Valuation
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Forward-Looking Information Disclosure
Evaluating the impact of the categories of the Forward-Looking information disclosure pattern [Volume 8, Issue 28, 2021, Pages 65-92]
Forward-Looking Risk Disclosure
Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis [Volume 11, Issue 2, 2024, Pages 89-113]
Fraud Diamond
Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]
Fraud in financial reporting
Fraud in Financial Statements and Stock Price Crash Risk [Volume 11, Issue 2, 2024, Pages 115-133]
Fraud in financial statements
Fraud in Financial Statements and Stock Price Crash Risk [Volume 11, Issue 2, 2024, Pages 115-133]
Fraud Risk Substrates
The Effect of Auditor's Individual Characteristics In Nomination the Importance of Fraud Risk Substrates [Volume 02, Issue 3, 2012, Pages 28-52]
Fraud Triangle
Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]
Fraudulent Behaviors
The Relationship between the Characteristics of Dark Personality Traits and the Willingness to Fraudulent Behaviors: Testing of Social Trust Theory [Volume 10, Issue 1, 2023, Pages 183-221]
Fraud.
Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations [Volume 9, Issue 3, 2022, Pages 1-31]
Free Cash Flow Hypothesis
Agency Theory and Audit Fees;
Test of Free Cash Flow Hypothesis* [Volume 01, Issue 2, 2011, Pages 76-92]
Free Cash Flow Risk
Interactive review has been performed between free cash flows risk, debt policy and corporate governance structure [Volume 02, Issue 5, 2012, Pages 98-115]
Frim size
Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance [Volume 10, Issue 4, 2023, Pages 81-101]
Fundamental accounting variables
The Role of Fundamental Accounting Variables in Determining Systematic Risk: Financially Distressed and Healthy Corporates [Volume 11, Issue 2, 2024, Pages 1-28]
Future Earnings Response Coefficient Model
The Effect of Institutional Investors on the Information Content of Future Earnings
in Explaining the Current Return * [Volume 01, Issue 2, 2011, Pages 92-109]
Future Growth Opportunities
Agency Theory and Audit Fees;
Test of Free Cash Flow Hypothesis* [Volume 01, Issue 2, 2011, Pages 76-92]
Future Performance
Investigation of the Relationship between Financial Reporting Tone with Future Corporate Performance and Market Return [Volume 5, Issue 3, 2018, Pages 81-98]
Future Research
Structural analysis of drivers affecting the future of accounting in Iran with an emphasis on the role of technological innovations [Volume 11, Issue 4, 2024, Pages 29-51]
Future Return
Investigation The quality of financial information disclosure effect on current and future stock return of listed companies of Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 9-27]
Future Stock Price Crash Risk
The Effect of CEO Duality on Future Stock Price Crash Risk [Volume 3, Issue 2, 2016, Pages 31-52]
Fuzzy Analytical Hierarchy Process
Identifying and Ranking of Interventional and Contextual Conditions and Consequences of Earning Management in Banking Industry of Iran [Volume 8, Issue 2, 2021, Pages 105-134]
Fuzzy decision tree
Best Pattern for Corporate Tax Risk Reduction Based on Internal Information Environment Quality (IIEQ) Factors- Applied Approach to Fuzzy Decision Tree Method [Volume 5, Issue 4, 2018, Pages 1-23]
Fuzzy Delphi
A Model for Performance Audit(Case Study of the Iranian Ministry of Health and Medical Education) [Volume 9, Issue 1, 2022, Pages 133-159]
Fuzzy Delphi
Feasibility of adopting an Extensible business reporting language: the perspective of financial employees in holding companies [Volume 11, Issue 1, 2024, Pages 31-61]
Fuzzy Delphi
Structural analysis of drivers affecting the future of accounting in Iran with an emphasis on the role of technological innovations [Volume 11, Issue 4, 2024, Pages 29-51]
Fuzzy Delphi method
Identifying and Ranking of Interventional and Contextual Conditions and Consequences of Earning Management in Banking Industry of Iran [Volume 8, Issue 2, 2021, Pages 105-134]
Fuzzy Linear Regression
The ability to explore the accrual-based earnings management based on fuzzy logic [Volume 3, Issue 3, 2016, Pages 75-95]
G
Game Theory
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
Gender Diversity
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Gender Inequality
Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]
General and Administrative costs
The Relationship between Agency Costs and Stickiness of Selling, General and Administrative costs [Volume 3, Issue 2, 2016, Pages 69-90]
Genetic planning
Ability of Managers and Fraudulent Financial Reporting; Emphasizing The Role of Independent Auditors' Descending Rotation [Volume 8, Issue 3, 2021, Pages 201-22]
Geographic diversification
Impact of Diversification Strategy on Earning Management [Volume 6, Issue 2, 2019, Pages 215-234]
Global Trend
illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]
Going Concern
The Effect of Company's Value Chain Performance on Financial Performance and Stability, Dimensions of Financial Distress and Going Concern [Volume 10, Issue 3, 2023, Pages 41-71]
Good governance
Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]
Governance Mechanisms
Investigating the Concurrent Relationship between Management Optimism Models and Financial Reporting Quality Emphasizing the moderating role of governance system mechanisms: A structural equation approach [Volume 7, Issue 2, 2020, Pages 155-178]
Green Supply Chain
Evaluating the relationship between Green Supply Chain and the value of firms listed on Tehran Stock Exchange [Volume 3, Issue 1, 2016, Pages 47-67]
Grounded Theory approach
Explanation and development of an identity pattern in audit judgment [Volume 5, Issue 2, 2018, Pages 1-34]
Grounded Theory approach
Identifying the Challenges of Financial Reporting Immunization in Iran [Volume 6, Issue 4, 2019, Pages 179-204]
Group Dynamics
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Grow
Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]
Growth Component
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
H
Herd Behavior
The existence of herding behavior in determining the capital structure of the firm and industry [Volume 8, Issue 4, 2021, Pages 87-107]
Heterogeneous Investor Belief
Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]
Hierarchical component model
Investigating the Factors Affecting the Silence of Internal Auditors Using the Hierarchical Component Model [Volume 9, Issue 3, 2022, Pages 123-148]
History of Accounting Education in Iran
Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]
History of Forming Audit Committee
The Relationship between the audit committee features and Audit services Fees [Volume 4, Issue 3, 2017, Pages 47-64]
Holding period return
The role of Conditional Time- Varying Systematic Risk in Momentum Profits [Volume 4, Issue 1, 2017, Pages 79-100]
Hope
The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]
IFRS17
Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2022, Pages 33-72]
Implementation Status
The Status of Implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran [Volume 6, Issue 2, 2019, Pages 1-28]
Importance-Performance Analysis
A Model for Performance Audit(Case Study of the Iranian Ministry of Health and Medical Education) [Volume 9, Issue 1, 2022, Pages 133-159]
Improvement
Devloping Strategies model to improve tax audit quality in Iran's value-added-tax(VAT) system [Volume 8, Issue 28, 2021, Pages 29-64]
Inancial Reporting Quality
Financial Reporting Readability and the Cost of Capital: Emphasizing the Moderating Role of Financial Reporting Quality [Volume 10, Issue 1, 2023, Pages 133-161]
Incom Smoothing
The role of income smoothing in forecasting future profitability in the Metals and Minerals Industries an evidence from ISE [Volume 02, Issue 5, 2012, Pages 116-132]
Increasing or Decreasing Methods
Eranings Increasing or Decreasing Accounting choices: with emphasis on the role of firm size and corporate governance [Volume 10, Issue 4, 2023, Pages 81-101]
Independence
The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]
Independence Threat
The effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors: the mediating role of moral intensity [Volume 7, Issue 4, 2020, Pages 97-126]
Independent Auditor
The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]
Independent Auditors
Reviewing the Need for compilation of Accounting Standards for Small and Medium- Sized Entities from the Perspective of Tax Auditors and Independent Auditors [Volume 7, Issue 1, 2020, Pages 45-73]
Independent Auditors
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
Independent audit quality
The Effects of Audit Quality on Earnings Management and Cost of Equity Capital [Volume 02, Issue 6, 2012, Pages 9-28]
Indigenous Ranking
Evaluation of Information Content of Ranking Indicators Based on Financial Health and Early Warning System at Banks [Volume 8, Issue 4, 2021, Pages 41-62]
Individual Characteristics
The Effect of Auditor's Individual Characteristics In Nomination the Importance of Fraud Risk Substrates [Volume 02, Issue 3, 2012, Pages 28-52]
Industry Effect
The existence of herding behavior in determining the capital structure of the firm and industry [Volume 8, Issue 4, 2021, Pages 87-107]
Industry Specialist Auditor
An Investigation into the Relationship between the Managerial Overconfidence and Using Industry Specialist Auditor in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2015, Pages 71-88]
Industry Type and Firm Size
A Review of Income Smoothing Effect on Cash Flows and Earning Future According to Two Variable; Industry and Firm Size [Volume 02, Issue 5, 2012, Pages 29-45]
Inequality Perception
Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]
Information asymmetry
The Investigation of the Relation between Institutional Ownership with Information Asymmetry
and Financial Performance* [Volume 01, Issue 2, 2011, Pages 110-128]
Information asymmetry
The effect of disclosure quality on the relation between accounting conservatism and cost of equity [Volume 02, Issue 6, 2012, Pages 29-51]
Information asymmetry
The effect of accountings quality on information asymmetry, considering the companies’ life cycle [Volume 3, Issue 1, 2016, Pages 93-110]
Information asymmetry
Use of private information in stock trading and its impact on the cost of equity [Volume 3, Issue 2, 2016, Pages 131-148]
Information asymmetry
The role of auditing quality in information asymmetry reduction [Volume 3, Issue 4, 2016, Pages 93-106]
Information asymmetry
The Effect of Intellectual Capital Information Voluntary Disclosure on Information Asymmetry [Volume 3, Issue 4, 2016, Pages 173-188]
Information asymmetry
Investigation of effect of the non-institution shareholders on dividend policy [Volume 02, Issue 4, 2012, Pages 106-124]
Information asymmetry
Impact Relationship Between Asymmetry Information on Market Share and Liquidity of Stocks [Volume 2, Issue 3, 2015, Pages 71-88]
Information asymmetry
The effect of quarterly and annual earnings announcements on market depth [Volume 2, Issue 2, 2015, Pages 89-110]
Information asymmetry
Investigation Relationship between quality of Financial Reporting and Information Asymmetry under Different firm riskiness and Investor- interest [Volume 2, Issue 2, 2015, Pages 129-146]
Information asymmetry
Complexity of accounting information on delay the audited financial statements and information asymmetry with emphasis on the role of audit quality [Volume 4, Issue 3, 2017, Pages 87-116]
Information asymmetry
The Impact of Environmental Complexity and Dynamics on the Relationship between Earnings Management and Information Asymmetry [Volume 4, Issue 4, 2017, Pages 1-23]
Information asymmetry
Effect of Using Extensible Business Reporting Language on Information Asymmetry [Volume 5, Issue 4, 2018, Pages 169-191]
Information asymmetry
The Effect of Information Asymmetry on the Relationship between Trade Credit Financing and Stock Price Crash Risk [Volume 6, Issue 4, 2019, Pages 77-98]
Information asymmetry
Investigating of Economic Policy Uncertainty on Information Asymmetry, Investors’ Reaction To Earnings Surprises and Management Disclosures [Volume 8, Issue 3, 2021, Pages 25-47]
Information asymmetry
The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]
Information asymmetry
Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]
Information asymmetry
Financial Reporting Readability and the Cost of Capital: Emphasizing the Moderating Role of Financial Reporting Quality [Volume 10, Issue 1, 2023, Pages 133-161]
Information asymmetry
The effect of Managers' Optimistic Tone on Corporate Social Responsibility Disclosure with emphasis on Information Asymmetry [Volume 10, Issue 3, 2023, Pages 151-171]
Information Asymmetry and Return Fluctuation
The role of audit quality and the quality of accounting information in changing the information asymmetry pricing [Volume 6, Issue 3, 2019, Pages 167-187]
Information Content
The Effect of Institutional Investors on the Information Content of Future Earnings
in Explaining the Current Return * [Volume 01, Issue 2, 2011, Pages 92-109]
Information Content
The role of income smoothing in forecasting future profitability in the Metals and Minerals Industries an evidence from ISE [Volume 02, Issue 5, 2012, Pages 116-132]
Information Content
Analyzing the Information Content of Sentiment in the Board's Activity Reports: Bag of Words Method [Volume 8, Issue 28, 2021, Pages 1-27]
Information Content
Shareholders Protection and Stock Abnormal Return [Volume 10, Issue 2, 2023, Pages 39-66]
Information content of dividend
The Effect of Past Earnings and Dividend Patterns on the Information Content of Dividends When Earnings Are Reduced [Volume 2, Issue 4, 2015, Pages 27-45]
Information Environment Quality
Managerial Ability and Corporate Information Environment Quality [Volume 6, Issue 4, 2019, Pages 157-177]
Information Symmetry
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
Information Technology
Studying the Use of Information Technology in Presenting Accounting Reports for Decision-Making by Iranian Mangers [Volume 02, Issue 3, 2012, Pages 53-64]
Information Technology
Design a comprehensive Model of IT Audit: Grounded Theory Approach [Volume 8, Issue 3, 2021, Pages 49-79]
Information Technology proficiency
Technology (information system) and data analysis skills in the accounting curriculum [Volume 10, Issue 3, 2023, Pages 173-204]
Information theory
Best Pattern for Corporate Tax Risk Reduction Based on Internal Information Environment Quality (IIEQ) Factors- Applied Approach to Fuzzy Decision Tree Method [Volume 5, Issue 4, 2018, Pages 1-23]
Inherent audit risk
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
Initial public offering
Review the quality of financial reporting based on audit characteristics At initial public offering [Volume 7, Issue 4, 2020, Pages 155-177]
Innovation
provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2020, Pages 57-96]
Innovative Accountants' Competence
The Impact of Innovative Accountants' Competence on Company Growth and Image: with an Emphasis on the Mediating Role of Business Management Efficiency and Financial Reporting Quality [Volume 11, Issue 4, 2024, Pages 53-86]
Input-Process-Output Theory
Analyzing the Input-Process-Output Theory in Explaining the Impact of Boardroom Education on the Weaknesses of Internal Controls [Volume 7, Issue 2, 2020, Pages 109-128]
Institutional Investors
The Effect of Institutional Investors on the Information Content of Future Earnings
in Explaining the Current Return * [Volume 01, Issue 2, 2011, Pages 92-109]
Institutional Investors
The Investigation of the Relation between Institutional Ownership with Information Asymmetry
and Financial Performance* [Volume 01, Issue 2, 2011, Pages 110-128]
Institutional Investors’ Distraction
Investigating the relationship between the Institutional Investors’ Distraction and tax avoidance [Volume 10, Issue 4, 2023, Pages 57-79]
Institutional Ownership
Sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms [Volume 7, Issue 1, 2020, Pages 101-131]
Insurance Contract
Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2022, Pages 33-72]
Integrated Reporting
The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs [Volume 10, Issue 2, 2023, Pages 97-117]
Integrated Reporting Quality
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
Intellectual Capital
The explanatory power of intellectual capital and accounting earnings of stock price [Volume 02, Issue 5, 2012, Pages 46-64]
Intellectual Capital
The Effect of Intellectual Capital Information Voluntary Disclosure on Information Asymmetry [Volume 3, Issue 4, 2016, Pages 173-188]
Intellectual Capital
Assessment the Role of Organization Capital on Cost Sticky [Volume 2, Issue 4, 2015, Pages 137-154]
Interactive Justice
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Internal Auditor
Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Internal Auditor’s Competence and the Possibility of the Disclosure of Internal Control Weakness [Volume 9, Issue 4, 2022, Pages 123-149]
Internal auditor silence
Investigating the Factors Affecting the Silence of Internal Auditors Using the Hierarchical Component Model [Volume 9, Issue 3, 2022, Pages 123-148]
Internal Control
Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Internal Auditor’s Competence and the Possibility of the Disclosure of Internal Control Weakness [Volume 9, Issue 4, 2022, Pages 123-149]
Internal Control
Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations [Volume 9, Issue 3, 2022, Pages 1-31]
Internal Controls
A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]
Internal Controls
Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]
Internal Control System
A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2021, Pages 1-40]
Internal Transactions
Business strategy and profitability of internal transactions with emphasis on the manager's overconfidence effect [Volume 10, Issue 3, 2023, Pages 1-40]
International Financial Reporting Standards
Identification and ranking of investors' problems following the implementation of International Financial Reporting Standards in Iran [Volume 6, Issue 2, 2019, Pages 135-160]
International Financial Reporting Standards
Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran [Volume 7, Issue 4, 2020, Pages 1-23]
Interventional and contextual conditions
Identifying and Ranking of Interventional and Contextual Conditions and Consequences of Earning Management in Banking Industry of Iran [Volume 8, Issue 2, 2021, Pages 105-134]
Inventory
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
Investment Efficiency
The Analysis of the Economic Effects of Audit Activity in Industry Level [Volume 3, Issue 1, 2016, Pages 69-91]
Investment growth
Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value [Volume 1, Issue 2, 2014, Pages 79-98]
Investment opportunities
The Investigation effect of Investment Opportunities on Audit Report Lags [Volume 3, Issue 2, 2016, Pages 91-107]
Investment Opportunity
Review The Relationship between Cost of Debt and Surplus Return with Moderating effects of Investment Opportunities [Volume 6, Issue 2, 2019, Pages 161-183]
Investor Sentiment
The Effect of Management Lobbying on the Relation between Investor Sentiment and Product Market Competition with Firm's Performance Quality [Volume 10, Issue 3, 2023, Pages 131-150]
Investors perception management
The association between management earnings forecast and earnings management [Volume 02, Issue 4, 2012, Pages 65-87]
Investors’ Reaction
Investigating of Economic Policy Uncertainty on Information Asymmetry, Investors’ Reaction To Earnings Surprises and Management Disclosures [Volume 8, Issue 3, 2021, Pages 25-47]
Iran
Factors affecting first-year Students’ Choice of Accounting Major [Volume 9, Issue 4, 2022, Pages 151-186]
Iranian universities
The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]
J
Job Welfare
Investigating the mediating role of occupational well-being in the relationship between excessive workload and
Work stress on auditor turnover intention [Volume 9, Issue 3, 2022, Pages 101-121]
Johansen-Juselius method
Dynamic Effects of Impulses in Gold Prices, Real Exchange Rate and Oil Prices on the Stock Price Index [Volume 02, Issue 6, 2012, Pages 52-70]
Journal
A Survey on the Ethical Approach of Chief Editors And Members of the Editorial Board of Scientific and Research Journal of Accounting in the Publication of the Article in the Own Magazine [Volume 5, Issue 1, 2018, Pages 1-24]
Judgment and Decision Making
Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior [Volume 10, Issue 2, 2023, Pages 1-37]
K
Key Words: Audit Committee Independence
The Relationship between the audit committee features and Audit services Fees [Volume 4, Issue 3, 2017, Pages 47-64]
Keywords: audit judgment
Investigating the impact of Adjustment and Anchoring Bias with the approach of information order and moral intensity on audit judgment with time budget pressure as a Moderating Variable [Volume 11, Issue 2, 2024, Pages 135-166]
Keywords: Complexity of accounting information
Complexity of accounting information on delay the audited financial statements and information asymmetry with emphasis on the role of audit quality [Volume 4, Issue 3, 2017, Pages 87-116]
Key words: Financial Reporting Quality
Investigating the impact of financial reporting quality on stock market liquidity of the listed companies in Tehran stock exchange [Volume 02, Issue 5, 2012, Pages 9-28]
Keywords: Management Optimism
Investigating the Concurrent Relationship between Management Optimism Models and Financial Reporting Quality Emphasizing the moderating role of governance system mechanisms: A structural equation approach [Volume 7, Issue 2, 2020, Pages 155-178]
Keywords: social performance
Investigating the relationship between social performance, ownership structure and corporate governance [Volume 5, Issue 1, 2018, Pages 127-151]
L
Labor
The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2021, Pages 109-133]
Labor Productivity
The Analysis of the Economic Effects of Audit Activity in Industry Level [Volume 3, Issue 1, 2016, Pages 69-91]
Largest shareholder
The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]
Leadership Styles
Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]
Legitimation Strategies
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
Level of Voluntary Disclosure
Investigating the Impacts of the Level of Voluntary Disclosure on the Accrual-Based Earnings Management and Real Earnings Management of the Companies Listed [Volume 2, Issue 3, 2015, Pages 23-46]
Life Cycle Stages
Firm Life Cycle Stages and Performance Evaluation Criterions [Volume 1, Issue 1, 2014, Pages 129-141]
Liquidity
The effect of price limit on the liquidity Criteria of Tehran Stock Exchange Abstract [Volume 02, Issue 5, 2012, Pages 85-97]
Liquidity
The Revision Frequency of Earnings Forecasts Impact on Liquidity, Cost of Capital and Firms Value [Volume 4, Issue 1, 2017, Pages 61-78]
Liquidity of Stocks
Impact Relationship Between Asymmetry Information on Market Share and Liquidity of Stocks [Volume 2, Issue 3, 2015, Pages 71-88]
Local Bias
The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]
Local Information Advantage
The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]
Locus of Control
Effect of The Locus of Control and Self-Efficacy of Auditors on Whistleblowing Regarding the Mediating Role of Job Satisfaction [Volume 9, Issue 2, 2022, Pages 215-249]
Logit Regression
Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Internal Auditor’s Competence and the Possibility of the Disclosure of Internal Control Weakness [Volume 9, Issue 4, 2022, Pages 123-149]
Long-Run Event Study
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
Long-term trends
Stock market behavioral reaction Based on the Failure of Long-Term and Short-Term Incremental Trends of corporarte performance Criteria in the time of dividend reduction [Volume 5, Issue 2, 2018, Pages 35-58]
M
Macroeconomic Variables
Examining the Effects of Macroeconomic Variables and Firm's Characteristics on Capital Structure Adjustment Speed [(Articles in Press)]
Major Choice
Factors affecting first-year Students’ Choice of Accounting Major [Volume 9, Issue 4, 2022, Pages 151-186]
Management
Best Pattern for Corporate Tax Risk Reduction Based on Internal Information Environment Quality (IIEQ) Factors- Applied Approach to Fuzzy Decision Tree Method [Volume 5, Issue 4, 2018, Pages 1-23]
Management Ability
Review the effect of Management Ability on the Financial Distress, with an emphasis on Financial Flexibility in Tehran Stock Exchange listed companies [Volume 5, Issue 1, 2018, Pages 153-180]
Management Accounting
Expanding The Basics of Neuroscience in Management Accounting [Volume 9, Issue 4, 2022, Pages 1-32]
Management Accounting
Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]
Management Accounting
Presentation of management accounting model with
Real Time reporting approach [Volume 11, Issue 4, 2024, Pages 87-122]
Management Accounting Maturity Model
The Role of Organizational Change Management Improving the Level of Management Accounting Maturity [Volume 9, Issue 2, 2022, Pages 97-126]
Management Characteristic
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Management characteristics
Investigating the Effect of Personality and Structural Characteristics of Management on Corporates Social Responsibilities: Emphasis on Data Mining Models and Data Envelopment Analysis (DEA) [Volume 7, Issue 4, 2020, Pages 127-153]
Management Compensation
Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]
Management earnings forecast
The association between management earnings forecast and earnings management [Volume 02, Issue 4, 2012, Pages 65-87]
Management Earnings Forecasts
The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]
Management Lobbying
The Effect of Management Lobbying on the Relation between Investor Sentiment and Product Market Competition with Firm's Performance Quality [Volume 10, Issue 3, 2023, Pages 131-150]
Management Optimism And Pessimism
The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]
Management Perspective
A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]
Managerial ability
Investigating the effect of managerial ability on financial restatements: with emphasis on Opportunistic Incentives [Volume 2, Issue 4, 2015, Pages 89-110]
Managerial ability
Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]
Managerial ability
Managerial Ability and Corporate Information Environment Quality [Volume 6, Issue 4, 2019, Pages 157-177]
Managerial ability
Ability of Managers and Fraudulent Financial Reporting; Emphasizing The Role of Independent Auditors' Descending Rotation [Volume 8, Issue 3, 2021, Pages 201-22]
Managerial Discretion
The Effect of Selected Criteria on the Relationship between Managerial Overconfidence on the Accuracy of Earning Prediction [Volume 3, Issue 4, 2016, Pages 1-22]
Managerial Overconfidence
The Effect of Selected Criteria on the Relationship between Managerial Overconfidence on the Accuracy of Earning Prediction [Volume 3, Issue 4, 2016, Pages 1-22]
Managerial Overconfidence
An Investigation into the Relationship between the Managerial Overconfidence and Using Industry Specialist Auditor in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2015, Pages 71-88]
Managerial Overconfidence
Effect of Management Ability and Corporate Governance Mechanisms on the Relationship between Managerial Overconfidence and Audit Fees [Volume 7, Issue 3, 2020, Pages 85-110]
Managers
Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]
Managers Ability
An investigate the Impact of Managers Ability on the Avoid Paying Taxes on Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2016, Pages 23-45]
Managers' Decision-Making
Studying the Use of Information Technology in Presenting Accounting Reports for Decision-Making by Iranian Mangers [Volume 02, Issue 3, 2012, Pages 53-64]
Managers' Optimistic Tone
The effect of Managers' Optimistic Tone on Corporate Social Responsibility Disclosure with emphasis on Information Asymmetry [Volume 10, Issue 3, 2023, Pages 151-171]
Managers' Overconfidence
Business strategy and profitability of internal transactions with emphasis on the manager's overconfidence effect [Volume 10, Issue 3, 2023, Pages 1-40]
Market-based proxies
Accounting Information Proxies and Absolute Excess Returns [Volume 2, Issue 4, 2015, Pages 47-70]
Market Competition
The Effect of Financial Distress and Market Share on Working Capital Policy with regard to Market Competition [Volume 1, Issue 3, 2014, Pages 27-47]
Market Reactions
Investigating Some Factors and Consequences of Disclosing the Financial Effects of The Coronavirus on the Tehran Stock Exchange [Volume 10, Issue 1, 2023, Pages 163-182]
Market Response
The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]
Market Share
Impact Relationship Between Asymmetry Information on Market Share and Liquidity of Stocks [Volume 2, Issue 3, 2015, Pages 71-88]
Market Share
The Effect of Financial Distress and Market Share on Working Capital Policy with regard to Market Competition [Volume 1, Issue 3, 2014, Pages 27-47]
Market Value
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
Marxism
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
Master's Degree
Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]
Match Firm
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
Matching Component
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
Mathematical modeling
Interaction of Social Parameters and Environmental Factors in Economic Profitability and Value Creation: the Mediating Role of Financial Ratios and Company Sustainability Factors [Volume 9, Issue 3, 2022, Pages 179-205]
Measurment Model
Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2022, Pages 33-72]
Mediation effect
The mediation effect of audit quality on the relationship between agency problems and financial reporting quality [Volume 02, Issue 6, 2012, Pages 115-132]
Memetic algorithm
Interaction of Social Parameters and Environmental Factors in Economic Profitability and Value Creation: the Mediating Role of Financial Ratios and Company Sustainability Factors [Volume 9, Issue 3, 2022, Pages 179-205]
Meta-Synesthetic
Presentation of management accounting model with
Real Time reporting approach [Volume 11, Issue 4, 2024, Pages 87-122]
Meta-Synthesis
A comprehensive Study of the Consequences of Climate Risks from the Perspective of Accounting with a Meta-Synthesis Approach [Volume 10, Issue 4, 2023, Pages 27-55]
Meta-Synthesis Approach
Identifying Dimensions and Components of Business Model Disclosure in Annual Reports [Volume 10, Issue 2, 2023, Pages 119-148]
Mishkin's test
An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]
Modeling of Structural Equations
The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]
Moment Conditions
A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]
Momentum
The role of Conditional Time- Varying Systematic Risk in Momentum Profits [Volume 4, Issue 1, 2017, Pages 79-100]
Momentum
The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2019, Pages 1-23]
Momentum
An analysis of Idiosyncratic Volatility Anomaly [Volume 8, Issue 2, 2021, Pages 135-171]
Momentum Strategy
The role of Conditional Time- Varying Systematic Risk in Momentum Profits [Volume 4, Issue 1, 2017, Pages 79-100]
Monitoring Activities
A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2021, Pages 1-40]
Monopolism in Audit
The Pattern Restricting Monopolism and Negative Machiavellian Property of Auditors with emphasis on Critical Theory [Volume 10, Issue 2, 2023, Pages 185-215]
Moral Courage
The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]
Moral Intensity
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
Moral Intensity
The effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors: the mediating role of moral intensity [Volume 7, Issue 4, 2020, Pages 97-126]
Moral Intensity
Investigating the impact of Adjustment and Anchoring Bias with the approach of information order and moral intensity on audit judgment with time budget pressure as a Moderating Variable [Volume 11, Issue 2, 2024, Pages 135-166]
MPS
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
Multi-dimension meta-Model
Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]
Mutual funds
Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]
N
Narcissism
Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Internal Auditor’s Competence and the Possibility of the Disclosure of Internal Control Weakness [Volume 9, Issue 4, 2022, Pages 123-149]
Negative cash flows
The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]
Negative Machiavellian Property
The Pattern Restricting Monopolism and Negative Machiavellian Property of Auditors with emphasis on Critical Theory [Volume 10, Issue 2, 2023, Pages 185-215]
Negative Moods
Impact of individual emotions on the auditor's objectivity [Volume 6, Issue 1, 2019, Pages 163-185]
Network Analysis
Analysis of Accounting Information Quality in the Audit Firms Relations Structure [Volume 10, Issue 4, 2023, Pages 125-147]
Neuro Accounting
Expanding The Basics of Neuroscience in Management Accounting [Volume 9, Issue 4, 2022, Pages 1-32]
Noise
The Study of Declining Association between Earnings, Cash Flows and Returns due to Market Noise [Volume 1, Issue 3, 2014, Pages 7-26]
Non-institution Shareholders
Investigation of effect of the non-institution shareholders on dividend policy [Volume 02, Issue 4, 2012, Pages 106-124]
Non Operating Accruals
The Investigation of Conservatism in Accounting Earnings and Its Influencing Factors [Volume 1, Issue 1, 2014, Pages 109-127]
Noormags
A Review of eXtensible Business Reporting Language Studies [Volume 9, Issue 3, 2022, Pages 33-67]
Normal Accrual (Non- Discretionary)
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
Number of transactions
The effect of price limit on the liquidity Criteria of Tehran Stock Exchange Abstract [Volume 02, Issue 5, 2012, Pages 85-97]
O
Obedience and Conformity Social Pressure
The Effect of Social Pressure and Aggressive and Conservative Risk Appetite on Decisions in Providing Financial Reporting [Volume 9, Issue 2, 2022, Pages 169-192]
Offensive Strategy
The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure [Volume 10, Issue 2, 2023, Pages 149-184]
Offensive Strategy
Investigating the Moderating Effect of Business Strategy on the Relationship between Fraudulent Financial Reporting and Sustainability [Volume 10, Issue 2, 2023, Pages 67-96]
Ohlson Model (1995)
Evaluation of the role of firm’s life cycle in the optimal design of valuation pattern based on abnormal earnings [Volume 2, Issue 1, 2015, Pages 7-26]
Operating Accruals
The Investigation of Conservatism in Accounting Earnings and Its Influencing Factors [Volume 1, Issue 1, 2014, Pages 109-127]
Operating cash flow
The Study of the Relationship between Cash Flow Volatility and Income Smoothing With CEO Paid Compensation [Volume 02, Issue 3, 2012, Pages 93-113]
Operating cash flow
The Study of Declining Association between Earnings, Cash Flows and Returns due to Market Noise [Volume 1, Issue 3, 2014, Pages 7-26]
Operating cash flow
The examination of the persistence and pricing of earnings, accruals and operating cash flows in companies [Volume 6, Issue 1, 2019, Pages 187-210]
Operating cash flow''
The Investigation impact of firm characteristics on Cash Flow Operation Manipulation [Volume 2, Issue 2, 2015, Pages 111-128]
Operating cycle
The Effect of Inflation on Cash Holdings Operating Cycle [Volume 3, Issue 2, 2016, Pages 53-68]
Opportunistic Behaviors
Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]
Optimal Leverage
Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE) [Volume 2, Issue 2, 2015, Pages 73-88]
Optimistic Forecast
The Effect of Selected Criteria on the Relationship between Managerial Overconfidence on the Accuracy of Earning Prediction [Volume 3, Issue 4, 2016, Pages 1-22]
Oral History
The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]
Organizational Architecture
Presentation of management accounting model with
Real Time reporting approach [Volume 11, Issue 4, 2024, Pages 87-122]
Organizational Change Management
The Role of Organizational Change Management Improving the Level of Management Accounting Maturity [Volume 9, Issue 2, 2022, Pages 97-126]
Organizational Identity
Investigating the Relationship between Managers' Leadership Style with Whistleblowing in Auditing Firms:with Emphasis on Theories of Emotional Intelligence and Social Identity [Volume 9, Issue 1, 2022, Pages 79-111]
Organization Capital
Assessment the Role of Organization Capital on Cost Sticky [Volume 2, Issue 4, 2015, Pages 137-154]
Overconfidence
The Effect of Management Overconfidence on Future Stock Price Crash Risk [Volume 2, Issue 2, 2015, Pages 55-72]
Over-investment in labor
The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2021, Pages 109-133]
Ownership concentration
The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]
Ownership concentration
Business groups and pyramid structure and dividend policy: Evidence from Iranian firms [Volume 9, Issue 3, 2022, Pages 149-177]
P
Panel Data
Investigating the Relationship between Product Market’s Competitive Structure and Stock Return of the Listed Companies on the Tehran Stock Exchange [Volume 02, Issue 3, 2012, Pages 9-27]
Panel Data
Investigating the impact of financial reporting quality on stock market liquidity of the listed companies in Tehran stock exchange [Volume 02, Issue 5, 2012, Pages 9-28]
Partial Least Squares
Investigating the Impact of the Effective Factors on tax avoidance and its impact on Performance Evaluation Criteria using Structural Equation [Volume 4, Issue 3, 2017, Pages 65-86]
Pathology of accounting researches
Analysis and Pathology of accounting research
Based on Multi-criteria Decision Making approach (TOPSIS) [Volume 5, Issue 3, 2018, Pages 117-134]
Payout policies
Conservatism in Financial Reporting: Contractual Benefits Versus Distortion of Information [Volume 01, Issue 2, 2011, Pages 9-28]
P/E
Investigation The quality of financial information disclosure effect on current and future stock return of listed companies of Tehran Stock Exchange [Volume 1, Issue 1, 2014, Pages 9-27]
Pecking Order Theory
Interaction of Trade-Off and Pecking Order Theories in Explaining the Asymmetry of Cash Adjustment Speed [Volume 8, Issue 4, 2021, Pages 63-86]
Perceived climate of silence
Investigating the Factors Affecting the Silence of Internal Auditors Using the Hierarchical Component Model [Volume 9, Issue 3, 2022, Pages 123-148]
Performance audit
A Model for Performance Audit(Case Study of the Iranian Ministry of Health and Medical Education) [Volume 9, Issue 1, 2022, Pages 133-159]
Performance criteria and Dividend
Stock market behavioral reaction Based on the Failure of Long-Term and Short-Term Incremental Trends of corporarte performance Criteria in the time of dividend reduction [Volume 5, Issue 2, 2018, Pages 35-58]
Performance Evaluation Criteria
Firm Life Cycle Stages and Performance Evaluation Criterions [Volume 1, Issue 1, 2014, Pages 129-141]
Persistence of earnings
The examination of the persistence and pricing of earnings, accruals and operating cash flows in companies [Volume 6, Issue 1, 2019, Pages 187-210]
Personality
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Personality Traits
Designing a Model to Explain the Role of Personality Traits and Leadership Styles of the Managers in the Weakness of Internal Controls [Volume 8, Issue 3, 2021, Pages 81-124]
Phenomenological Approach
Developing Pattern of Forward-Looking Risk Disclosure in Annual Reports with the Phenomenological Approach and Attride-Stirling Theme Analysis [Volume 11, Issue 2, 2024, Pages 89-113]
Phenomenology
Evaluation of the Financial Literacy of the Managers of the Private sector Companies [Volume 8, Issue 2, 2021, Pages 195-219]
Political connections
The Effect of Political Connections on Earnings Variability and Earnings Response Coefficient: The Role of Cost Stickiness [(Articles in Press)]
Political Costs
Political Costs and Real Earnings Management: Empirical Evidence from Tehran Stock Exchange [Volume 7, Issue 3, 2020, Pages 53-84]
Political Economy Theory
The Financial Consequences of Increased Economic Sanctions [Volume 4, Issue 2, 2017, Pages 27-52]
Political Governance and Management Weakness
The Pattern Restricting Monopolism and Negative Machiavellian Property of Auditors with emphasis on Critical Theory [Volume 10, Issue 2, 2023, Pages 185-215]
Political Pressure
The effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors: the mediating role of moral intensity [Volume 7, Issue 4, 2020, Pages 97-126]
Positive attitudes
The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]
Positive cash flows
The direction of operational cash flow sensitivity on cash balance, limited access to financial resources, and institutional share holders [Volume 2, Issue 3, 2015, Pages 47-69]
Positive Moods
Impact of individual emotions on the auditor's objectivity [Volume 6, Issue 1, 2019, Pages 163-185]
Precautionary savings theory
A model for association between social trust and cash holding: A test of agency and precautionary savings theories [Volume 5, Issue 4, 2018, Pages 49-68]
Premium Allocation Approach
Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2022, Pages 33-72]
Previous Earnings Theory
Testing the Signaling Theory and Previous Earnings Theory in Relationship Between Dividend and Future Profitability [Volume 4, Issue 4, 2017, Pages 101-118]
Price limit
The effect of price limit on the liquidity Criteria of Tehran Stock Exchange Abstract [Volume 02, Issue 5, 2012, Pages 85-97]
Pricing of earnings
The examination of the persistence and pricing of earnings, accruals and operating cash flows in companies [Volume 6, Issue 1, 2019, Pages 187-210]
Prior Period Adjustments
The Relationship between Specific Characteristics of Firms and Their Prior Period Adjustments [Volume 01, Issue 2, 2011, Pages 62-75]
Prior Period Adjustments
The Relationship between Prior Period Adjustments and Discretionary Accruals [Volume 2, Issue 3, 2015, Pages 89-103]
Private information
Use of private information in stock trading and its impact on the cost of equity [Volume 3, Issue 2, 2016, Pages 131-148]
Private information
Business strategy and profitability of internal transactions with emphasis on the manager's overconfidence effect [Volume 10, Issue 3, 2023, Pages 1-40]
Probability of fraudulent
The Effect of Financial Crisis on The probability of Fraudulent Reporting and Stocks Value [Volume 5, Issue 4, 2018, Pages 145-168]
Procedural Justice
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Production Growth Rate
The Analysis of the Economic Effects of Audit Activity in Industry Level [Volume 3, Issue 1, 2016, Pages 69-91]
Professional Commitment
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
Professional Commitment
Investigating the Factors Affecting the Silence of Internal Auditors Using the Hierarchical Component Model [Volume 9, Issue 3, 2022, Pages 123-148]
Professional Ethics
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
Professional Skepticism
The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]
Professional Skepticism
Investigating the Role of Professional Experience and Skepticism in Reducing the Effect of Information Presentation on the Quality of Auditors 'Judgment: A Experimental Study of Auditors' Behavior [Volume 10, Issue 2, 2023, Pages 1-37]
Profitability
The Analysis of the Economic Effects of Audit Activity in Industry Level [Volume 3, Issue 1, 2016, Pages 69-91]
Profitability
The role of income smoothing in forecasting future profitability in the Metals and Minerals Industries an evidence from ISE [Volume 02, Issue 5, 2012, Pages 116-132]
Profitability
An Investigation of the impact of company characteristics on working capital management in companies listed in Tehran Stock Exchange [Volume 02, Issue 6, 2012, Pages 71-89]
Profitability
Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value [Volume 1, Issue 2, 2014, Pages 79-98]
Profit Acceleration
The effect of stock fragility on the rate of stock price convergence [Volume 8, Issue 28, 2021, Pages 175-196]
Pro-Organization
The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]
Psychological Social Factors
Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers [Volume 10, Issue 1, 2023, Pages 97-133]
Public Accounting Law
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
Public Financial Management
Identify opportunities for improvement in the public financial management system [Volume 10, Issue 1, 2023, Pages 61-96]
Public Sector Accounting
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
Public Sector Accounting Standards
The Status of Implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran [Volume 6, Issue 2, 2019, Pages 1-28]
Public Trust
Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]
Python
Identifying the Key Drivers Affecting the Use of Python Tools in the Accounting Profession [Volume 11, Issue 3, 2024, Pages 85-110]
Python in the accounting profession
Identifying the Key Drivers Affecting the Use of Python Tools in the Accounting Profession [Volume 11, Issue 3, 2024, Pages 85-110]
Q
Qualitative Approach
Devloping Strategies model to improve tax audit quality in Iran's value-added-tax(VAT) system [Volume 8, Issue 28, 2021, Pages 29-64]
Qualitative Approach
Evaluation of the Financial Literacy of the Managers of the Private sector Companies [Volume 8, Issue 2, 2021, Pages 195-219]
Qualitative Content Analysis
Determining the new role of accountants, identifying the challenges and weaknesses of blockchain technology using the Technology Acceptance Model [Volume 8, Issue 2, 2021, Pages 1-29]
Qualitative Research
Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers [Volume 10, Issue 1, 2023, Pages 97-133]
Queuing of Earnings Announcements
Competing Earnings Announcements; Study of queuing theory of Investor behavior in the Analysis of Earnings Announcements [Volume 5, Issue 4, 2018, Pages 103-126]
R
Ranking of Audit Firms
Delays in the Audit Report: Ranking of Audit Firms and Auditor Workload [Volume 9, Issue 1, 2022, Pages 113-132]
Readability of Financial Reporting
Financial Reporting Readability and the Cost of Capital: Emphasizing the Moderating Role of Financial Reporting Quality [Volume 10, Issue 1, 2023, Pages 133-161]
Readability of Financial Reports
Relationship between Readability of Financial Reports and Stock liquidity [Volume 7, Issue 3, 2020, Pages 167-194]
Real Earning Management
Companies’ Strategies towards the Selection of Earnings Management Approaches: Risk Reduction or Increased Stock Market Value [Volume 6, Issue 3, 2019, Pages 189-213]
Real earnings management
Investigating the Impacts of the Level of Voluntary Disclosure on the Accrual-Based Earnings Management and Real Earnings Management of the Companies Listed [Volume 2, Issue 3, 2015, Pages 23-46]
Real earnings management
Investigation the effect of accrual based Earnings Management and real Earnings Management on Stock Price Crash Risk of the listed companies in the Tehran Stock Exchange [Volume 4, Issue 1, 2017, Pages 44-23]
Real earnings management
Earnings management pattern in firm's life cycle [Volume 4, Issue 1, 2017, Pages 22-1]
Real earnings management
Financial Statements Comparability, Accrual-based Earnings Management, Real Earnings Management؛ An empirical test of Tehran Stock Exchange [Volume 4, Issue 2, 2017, Pages 115-137]
Real earnings management
The association between management earnings forecast and earnings management [Volume 02, Issue 4, 2012, Pages 65-87]
Real earnings management
Political Costs and Real Earnings Management: Empirical Evidence from Tehran Stock Exchange [Volume 7, Issue 3, 2020, Pages 53-84]
Real earnings management
Investigating the Consequences of Internal Audit Quality in Preventing Accrual-Based Earnings management and Real Earnings Management [Volume 9, Issue 2, 2022, Pages 71-95]
Real earnings management
Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]
Recency bias
The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2019, Pages 1-23]
Reference Portfolio
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
Reference price
The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2019, Pages 1-23]
Relevance
The Effect of National Accounting Standard Setting on Qualitive Characteristic of Accounting Information Relevance [Volume 02, Issue 3, 2012, Pages 114-130]
Reliability score"
The Effect of The Companies' Information Disclosure Quality on The Value Relevance of Accounting Earnings [Volume 3, Issue 4, 2016, Pages 153-172]
Reputation
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
Researchers Cooperation
Examining the Research-based Interaction between Accounting and Other Fields of Study [Volume 5, Issue 3, 2018, Pages 25-44]
Researchers Interaction
Examining the Research-based Interaction between Accounting and Other Fields of Study [Volume 5, Issue 3, 2018, Pages 25-44]
Residual income model
The explanatory power of intellectual capital and accounting earnings of stock price [Volume 02, Issue 5, 2012, Pages 46-64]
Resistance to change
The Influence of Beliefs ,Commitment and Feedback on Usefulness Accounting System and Resistance To Change [Volume 11, Issue 1, 2024, Pages 87-111]
Resource-Based Theory
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Responsiveness
Examination of the Attitude and Responsiveness of Public Sector Managers within the Framework of Corporate Governance Theories [Volume 11, Issue 3, 2024, Pages 49-83]
Restatements
Investigating the effect of managerial ability on financial restatements: with emphasis on Opportunistic Incentives [Volume 2, Issue 4, 2015, Pages 89-110]
Restrictive and Regulatory Factors
The Pattern Restricting Monopolism and Negative Machiavellian Property of Auditors with emphasis on Critical Theory [Volume 10, Issue 2, 2023, Pages 185-215]
Retirement benefit plans
Assessment the usefulness of information provided in the financial statements of Pension Funds [Volume 6, Issue 1, 2019, Pages 37-74]
Risk adjusted stock return
The Effect of CEO Overconfidence On Firm Value [Volume 4, Issue 4, 2017, Pages 65-84]
Risk Assessment
A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2021, Pages 1-40]
Risk Disclosure
Studying the Disclosure of Risk and Influencial Factors on This Disclosure [Volume 3, Issue 2, 2016, Pages 1-29]
Risk Management
The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure [Volume 10, Issue 2, 2023, Pages 149-184]
Risk taking
An Investigation into the Relationship between the Managerial Overconfidence and Using Industry Specialist Auditor in the Firms Listed in Tehran Stock Exchange [Volume 2, Issue 4, 2015, Pages 71-88]
Risk taking
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Risk Types
Studying the Disclosure of Risk and Influencial Factors on This Disclosure [Volume 3, Issue 2, 2016, Pages 1-29]
ROA
Firm Life Cycle Stages and Performance Evaluation Criterions [Volume 1, Issue 1, 2014, Pages 129-141]
ROA
Establishing the Relationship between Trademark Valuation and Firm
Performance [Volume 02, Issue 4, 2012, Pages 125-139]
ROE
Firm Life Cycle Stages and Performance Evaluation Criterions [Volume 1, Issue 1, 2014, Pages 129-141]
ROE
Establishing the Relationship between Trademark Valuation and Firm
Performance [Volume 02, Issue 4, 2012, Pages 125-139]
ROS
Establishing the Relationship between Trademark Valuation and Firm
Performance [Volume 02, Issue 4, 2012, Pages 125-139]
Rule of Law
The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]
S
Sale growth rate
Model Designing for Prediction of Future Cash Flow By Using Exploratory Research Method and Experts Survey [Volume 5, Issue 4, 2018, Pages 25-48]
Sales volatility
The Impact of Environmental Complexity and Dynamics on the Relationship between Earnings Management and Information Asymmetry [Volume 4, Issue 4, 2017, Pages 1-23]
Savings
Conservatism in Financial Reporting: Contractual Benefits Versus Distortion of Information [Volume 01, Issue 2, 2011, Pages 9-28]
Scientific Map
Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2019, Pages 25-46]
Scientific Paper
Common Mistakes in Accounting Empirical Researches [Volume 3, Issue 1, 2016, Pages 21-45]
Self-efficacy
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Self-efficacy
Effect of The Locus of Control and Self-Efficacy of Auditors on Whistleblowing Regarding the Mediating Role of Job Satisfaction [Volume 9, Issue 2, 2022, Pages 215-249]
Selling
The Relationship between Agency Costs and Stickiness of Selling, General and Administrative costs [Volume 3, Issue 2, 2016, Pages 69-90]
Sentiment
Analyzing the Information Content of Sentiment in the Board's Activity Reports: Bag of Words Method [Volume 8, Issue 28, 2021, Pages 1-27]
Shareholders Behavior
The readability effect of financial statements on stock price risk and shareholder behavior [Volume 8, Issue 28, 2021, Pages 121-144]
Short-term trends
Stock market behavioral reaction Based on the Failure of Long-Term and Short-Term Incremental Trends of corporarte performance Criteria in the time of dividend reduction [Volume 5, Issue 2, 2018, Pages 35-58]
Signaling Hypothesis
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
Signaling theory
Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]
Simultaneous equations system
An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]
Size
Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]
Size Effect
The Information Content of Idiosyncratic
Volatility of Stock Return * [Volume 01, Issue 2, 2011, Pages 46-61]
Small and Medium-sized Entities and Tax Auditors
Reviewing the Need for compilation of Accounting Standards for Small and Medium- Sized Entities from the Perspective of Tax Auditors and Independent Auditors [Volume 7, Issue 1, 2020, Pages 45-73]
Social and Governance Performance
Explaining the Role of Environmental, Social and Governance Performance and Financial Performance on the Relationship between Competitive Strategies and Financial Distress: An Empirical Test of Contingency Theory [(Articles in Press)]
Social Conservatism
The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]
Social Factors
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
Social Identity
Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]
Social Responsibility
Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2019, Pages 135-156]
Social Responsibility
The Effect of Corporate Social Responsibility on Fraudulent Financial Reporting [Volume 9, Issue 1, 2022, Pages 1-27]
Social Responsibility Accounting Discourse
illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]
Social responsibility performance
The Impact of Environmental Performance and Social Responsibility on Market Value: The Mediating Role of Company Life [Volume 8, Issue 3, 2021, Pages 229-267]
Social Status
Presenting a model for measurement of auditing professions’ social status in Iran: A systematic review [Volume 10, Issue 1, 2023, Pages 1-32]
Social trust
A model for association between social trust and cash holding: A test of agency and precautionary savings theories [Volume 5, Issue 4, 2018, Pages 49-68]
Social trust
The Relationship between the Characteristics of Dark Personality Traits and the Willingness to Fraudulent Behaviors: Testing of Social Trust Theory [Volume 10, Issue 1, 2023, Pages 183-221]
Spiritual intelligence
Presenting a model to increase the quality of audit documentation based on moral intelligence, spiritual intelligence and behavioral background of audit partners [Volume 11, Issue 1, 2024, Pages 1-30]
Stakeholder Theory
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Stakeholder Theory
Empirical Study of Agency and Stakeholder Theories in Explaining The Relationship between Employee Performance and Corporate Cash Holdings [Volume 8, Issue 4, 2021, Pages 169-187]
State Banks
Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]
State ownership
The Effect of Ownership Concentration and State Ownership on Accounting Conservatism [Volume 2, Issue 2, 2015, Pages 33-72]
Sticky Dividend
Sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms [Volume 7, Issue 1, 2020, Pages 101-131]
Stock Fragility
The effect of stock fragility on the rate of stock price convergence [Volume 8, Issue 28, 2021, Pages 175-196]
Stock Investors
Identification and ranking of investors' problems following the implementation of International Financial Reporting Standards in Iran [Volume 6, Issue 2, 2019, Pages 135-160]
Stock liquidity
Relationship between Readability of Financial Reports and Stock liquidity [Volume 7, Issue 3, 2020, Pages 167-194]
Stock market behavioral reaction
Stock market behavioral reaction Based on the Failure of Long-Term and Short-Term Incremental Trends of corporarte performance Criteria in the time of dividend reduction [Volume 5, Issue 2, 2018, Pages 35-58]
Stock Market Development
The Role of Stock Market Development on Promoting Concepts of Accounting [Volume 8, Issue 3, 2021, Pages 143-174]
Stock Market Liquidity
Investigating the impact of financial reporting quality on stock market liquidity of the listed companies in Tehran stock exchange [Volume 02, Issue 5, 2012, Pages 9-28]
Stock Market Value
The Effect of National Accounting Standard Setting on Qualitive Characteristic of Accounting Information Relevance [Volume 02, Issue 3, 2012, Pages 114-130]
Stock Market Value
Companies’ Strategies towards the Selection of Earnings Management Approaches: Risk Reduction or Increased Stock Market Value [Volume 6, Issue 3, 2019, Pages 189-213]
Stock portfolio returns
Cash Held and Stock Portfolio Returns [Volume 02, Issue 3, 2012, Pages 78-92]
Stock price crash
The Effect of Management Overconfidence on Future Stock Price Crash Risk [Volume 2, Issue 2, 2015, Pages 55-72]
Stock price crash risk
Developing the corporate social responsibility and its impact on the Stock Price Crash Risk [Volume 3, Issue 3, 2016, Pages 47-74]
Stock price crash risk
The Relationship quality of accounting information and accounting conservative with stock prices crash risk [Volume 3, Issue 2, 2016, Pages 109-129]
Stock price crash risk
Investigation the effect of accrual based Earnings Management and real Earnings Management on Stock Price Crash Risk of the listed companies in the Tehran Stock Exchange [Volume 4, Issue 1, 2017, Pages 44-23]
Stock price crash risk
The Effect of Information Asymmetry on the Relationship between Trade Credit Financing and Stock Price Crash Risk [Volume 6, Issue 4, 2019, Pages 77-98]
Stock price crash risk
Fraud in Financial Statements and Stock Price Crash Risk [Volume 11, Issue 2, 2024, Pages 115-133]
Stock price index
Dynamic Effects of Impulses in Gold Prices, Real Exchange Rate and Oil Prices on the Stock Price Index [Volume 02, Issue 6, 2012, Pages 52-70]
Stock Return
The Information Content of Idiosyncratic
Volatility of Stock Return * [Volume 01, Issue 2, 2011, Pages 46-61]
Stock Return
Investigating the Relationship between Product Market’s Competitive Structure and Stock Return of the Listed Companies on the Tehran Stock Exchange [Volume 02, Issue 3, 2012, Pages 9-27]
Stock Return
Investigation of Effective Items on Stock Return: Different Aspects effecting on Decision Making [Volume 5, Issue 4, 2018, Pages 69-102]
Stock return volatility
The Effect of CEO Overconfidence On Firm Value [Volume 4, Issue 4, 2017, Pages 65-84]
Stock risk premium
The effect of disclosure and accruals quality on return risk premium in companies listed in Tehran stock exchange [Volume 2, Issue 1, 2015, Pages 83-100]
Stocks Return
The Relationship between Specific Characteristics of Firms and Their Prior Period Adjustments [Volume 01, Issue 2, 2011, Pages 62-75]
Stock Trade Volumes
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Stock Transaction Value
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Stock Value
The Effect of Financial Crisis on The probability of Fraudulent Reporting and Stocks Value [Volume 5, Issue 4, 2018, Pages 145-168]
Strategic-alignment Hypothesis
The Investigation of the Relation between Institutional Ownership with Information Asymmetry
and Financial Performance* [Volume 01, Issue 2, 2011, Pages 110-128]
Structural analysis
Evaluating the impact of the categories of the Forward-Looking information disclosure pattern [Volume 8, Issue 28, 2021, Pages 65-92]
Structural analysis
Structural analysis of drivers affecting the future of accounting in Iran with an emphasis on the role of technological innovations [Volume 11, Issue 4, 2024, Pages 29-51]
Structural Equation Approach
The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs [Volume 10, Issue 2, 2023, Pages 97-117]
Structural Equation Modeling
Evaluating the relationship between Green Supply Chain and the value of firms listed on Tehran Stock Exchange [Volume 3, Issue 1, 2016, Pages 47-67]
Structural Equation Modeling
Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality [Volume 9, Issue 4, 2022, Pages 73-94]
Structural Equation Modeling Approach
Political Costs and Real Earnings Management: Empirical Evidence from Tehran Stock Exchange [Volume 7, Issue 3, 2020, Pages 53-84]
Structural Equations Modeling
Explanation and development of an identity pattern in audit judgment [Volume 5, Issue 2, 2018, Pages 1-34]
Structural modeling
Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]
Students' Attitude
Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]
Surplus return
Review The Relationship between Cost of Debt and Surplus Return with Moderating effects of Investment Opportunities [Volume 6, Issue 2, 2019, Pages 161-183]
Sustainability
Investigating the Moderating Effect of Business Strategy on the Relationship between Fraudulent Financial Reporting and Sustainability [Volume 10, Issue 2, 2023, Pages 67-96]
Sustainability Information Disclosure
Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]
Synchronization
Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]
Systematic Review
Presenting a model for measurement of auditing professions’ social status in Iran: A systematic review [Volume 10, Issue 1, 2023, Pages 1-32]
Systematic risk
Companies’ Strategies towards the Selection of Earnings Management Approaches: Risk Reduction or Increased Stock Market Value [Volume 6, Issue 3, 2019, Pages 189-213]
Systematic risk
Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2019, Pages 135-156]
Systematic risk
The Role of Fundamental Accounting Variables in Determining Systematic Risk: Financially Distressed and Healthy Corporates [Volume 11, Issue 2, 2024, Pages 1-28]
System estimator
Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]
T
Tax Audit Quality
Devloping Strategies model to improve tax audit quality in Iran's value-added-tax(VAT) system [Volume 8, Issue 28, 2021, Pages 29-64]
Tax avoidance
Internal information quality, disclosure quality and firms` tax avoidance [Volume 4, Issue 1, 2017, Pages 101-120]
Tax avoidance
Investigating the Relationship between Tax Avoidance and Cash Holding whit Considering the Financial Constraint Condition [Volume 2, Issue 1, 2015, Pages 67-82]
Tax avoidance
Investigating the Impact of the Effective Factors on tax avoidance and its impact on Performance Evaluation Criteria using Structural Equation [Volume 4, Issue 3, 2017, Pages 65-86]
Tax avoidance
The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange [Volume 5, Issue 2, 2018, Pages 59-84]
Tax avoidance
Best Pattern for Corporate Tax Risk Reduction Based on Internal Information Environment Quality (IIEQ) Factors- Applied Approach to Fuzzy Decision Tree Method [Volume 5, Issue 4, 2018, Pages 1-23]
Tax avoidance
Uncertainty of Macroeconomic Variables and Tax Avoidance: Emphasizing Financial Constraints [Volume 10, Issue 3, 2023, Pages 111-129]
Tax avoidance
Investigating the relationship between the Institutional Investors’ Distraction and tax avoidance [Volume 10, Issue 4, 2023, Pages 57-79]
Tax Disputes
An investigate the Impact of Managers Ability on the Avoid Paying Taxes on Companies Listed in Tehran Stock Exchange [Volume 3, Issue 3, 2016, Pages 23-45]
Tax evasion
Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion [Volume 9, Issue 2, 2022, Pages 127-167]
Tax Non-Compliance Behavior
Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers [Volume 10, Issue 1, 2023, Pages 97-133]
Tax Planning Opportunity
Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion [Volume 9, Issue 2, 2022, Pages 127-167]
Tax risk
Internal information quality, disclosure quality and firms` tax avoidance [Volume 4, Issue 1, 2017, Pages 101-120]
Tax risk
Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion [Volume 9, Issue 2, 2022, Pages 127-167]
Tax Strategies
Devloping Strategies model to improve tax audit quality in Iran's value-added-tax(VAT) system [Volume 8, Issue 28, 2021, Pages 29-64]
Tehran Stock Exchange
The Effect of Inflation on Cash Holdings Operating Cycle [Volume 3, Issue 2, 2016, Pages 53-68]
Tehran Stock Exchange
Investigating the Relationship between Product Market’s Competitive Structure and Stock Return of the Listed Companies on the Tehran Stock Exchange [Volume 02, Issue 3, 2012, Pages 9-27]
Tehran Stock Exchange
Investigating The Relationship between Financial Distress and Audit Report Delay [Volume 1, Issue 2, 2014, Pages 57-77]
Tehran Stock Exchange
Investigating the impact of financial reporting quality on stock market liquidity of the listed companies in Tehran stock exchange [Volume 02, Issue 5, 2012, Pages 9-28]
Tehran Stock Exchange
Ability, CEOs’s Financial Knowledge and Financial Reporting Transparency [Volume 5, Issue 2, 2018, Pages 85-110]
Tehran Stock Exchange
Interaction Motivation and Opportunity Action to Plan Tax Evasion and Present A New Model of Corporate Tax Evasion [Volume 9, Issue 2, 2022, Pages 127-167]
Tehran Stock Exchange
Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]
Textual Analysis
Investigation of the Relationship between Financial Reporting Tone with Future Corporate Performance and Market Return [Volume 5, Issue 3, 2018, Pages 81-98]
Textual complexity
Relationship between Readability of Financial Reports and Stock liquidity [Volume 7, Issue 3, 2020, Pages 167-194]
The Concurrent Impact of Indicators
The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]
Thematic Domains
A Review of eXtensible Business Reporting Language Studies [Volume 9, Issue 3, 2022, Pages 33-67]
Theme Analysis
Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]
The number of audit qualification paragraphs (AQPs)
The Number and Type of Audit Qualification Paragraphs: Examining Audit Partners’ Characteristics as Differentiation Surrogates [Volume 9, Issue 2, 2022, Pages 29-70]
Theory of Planned Behavior
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
The Prosci ADKAR Change Management Model
The Role of Organizational Change Management Improving the Level of Management Accounting Maturity [Volume 9, Issue 2, 2022, Pages 97-126]
The Speed of Stock Price Convergence
The effect of stock fragility on the rate of stock price convergence [Volume 8, Issue 28, 2021, Pages 175-196]
Time Budget Pressure
The Effect of Time Budget Pressure and Client Pressure on the Auditor's Judgment with Emphasis on Emotional Intelligence [Volume 6, Issue 3, 2019, Pages 119-139]
Time Budget Pressure
Investigating the impact of Adjustment and Anchoring Bias with the approach of information order and moral intensity on audit judgment with time budget pressure as a Moderating Variable [Volume 11, Issue 2, 2024, Pages 135-166]
Time Horizons
The Effect of Selected Criteria on the Relationship between Managerial Overconfidence on the Accuracy of Earning Prediction [Volume 3, Issue 4, 2016, Pages 1-22]
Timeliness
The Investigation effect of Investment Opportunities on Audit Report Lags [Volume 3, Issue 2, 2016, Pages 91-107]
Timeliness
The Relationship between Board Characteristics and Timing of Financial Reporting [Volume 1, Issue 3, 2014, Pages 107-124]
Timeliness
Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]
Timely Reporting
Tone Management and Timely Submission of Audit Reports: The Moderating Role of Corporate Governance [Volume 11, Issue 4, 2024, Pages 1-27]
Timely Reporting
Presentation of management accounting model with
Real Time reporting approach [Volume 11, Issue 4, 2024, Pages 87-122]
Time- Varying Systematic Risk
The role of Conditional Time- Varying Systematic Risk in Momentum Profits [Volume 4, Issue 1, 2017, Pages 79-100]
Tobin’s Q
Firm Life Cycle Stages and Performance Evaluation Criterions [Volume 1, Issue 1, 2014, Pages 129-141]
Tobit Model
Investigation of effect of the non-institution shareholders on dividend policy [Volume 02, Issue 4, 2012, Pages 106-124]
Tobit regression
The effect of Corporate Governance Mechanisms on the performance of listed companies in Tehran Stock Exchange [Volume 02, Issue 5, 2012, Pages 64-83]
Tone
Investigation of the Relationship between Financial Reporting Tone with Future Corporate Performance and Market Return [Volume 5, Issue 3, 2018, Pages 81-98]
Tone
Tone Management and Timely Submission of Audit Reports: The Moderating Role of Corporate Governance [Volume 11, Issue 4, 2024, Pages 1-27]
Tone Management
Tone Management and Timely Submission of Audit Reports: The Moderating Role of Corporate Governance [Volume 11, Issue 4, 2024, Pages 1-27]
Tone of Risk Disclosure
The Mediator Role of Risk Management in the Relationship between Business Strategy and Tone of Risk Disclosure [Volume 10, Issue 2, 2023, Pages 149-184]
Trade Credit
Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]
Trade Credit Financing
The Effect of Information Asymmetry on the Relationship between Trade Credit Financing and Stock Price Crash Risk [Volume 6, Issue 4, 2019, Pages 77-98]
Trade-Off Theory
Interaction of Trade-Off and Pecking Order Theories in Explaining the Asymmetry of Cash Adjustment Speed [Volume 8, Issue 4, 2021, Pages 63-86]
Trainee Auditor
Trainee Auditors’ Perception of Ethical Climate and Workplace Bullying [Volume 8, Issue 4, 2021, Pages 135-167]
Transaction value
The effect of price limit on the liquidity Criteria of Tehran Stock Exchange Abstract [Volume 02, Issue 5, 2012, Pages 85-97]
Transition from Feudalism to Capitalism
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
Transparency
The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]
Transparency
Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]
Transparency in Financial Reporting
The Role of Stock Market Development on Promoting Concepts of Accounting [Volume 8, Issue 3, 2021, Pages 143-174]
True Performance
A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]
Typology
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
U
Uncertainty
Best Pattern for Corporate Tax Risk Reduction Based on Internal Information Environment Quality (IIEQ) Factors- Applied Approach to Fuzzy Decision Tree Method [Volume 5, Issue 4, 2018, Pages 1-23]
Uncertainty of Macroeconomic Variables
Uncertainty of Macroeconomic Variables and Tax Avoidance: Emphasizing Financial Constraints [Volume 10, Issue 3, 2023, Pages 111-129]
Under-investment in labor
The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2021, Pages 109-133]
Underreaction
The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2019, Pages 1-23]
Unethical Behaviors
The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]
Unethical Incentives
The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]
Unexpected Interest
Competing Earnings Announcements; Study of queuing theory of Investor behavior in the Analysis of Earnings Announcements [Volume 5, Issue 4, 2018, Pages 103-126]
Unusual Revenue
Competing Earnings Announcements; Study of queuing theory of Investor behavior in the Analysis of Earnings Announcements [Volume 5, Issue 4, 2018, Pages 103-126]
V
Value Added
Devloping Strategies model to improve tax audit quality in Iran's value-added-tax(VAT) system [Volume 8, Issue 28, 2021, Pages 29-64]
Value Chain
The Effect of Company's Value Chain Performance on Financial Performance and Stability, Dimensions of Financial Distress and Going Concern [Volume 10, Issue 3, 2023, Pages 41-71]
Value Creation
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
Value Effect
The Information Content of Idiosyncratic
Volatility of Stock Return * [Volume 01, Issue 2, 2011, Pages 46-61]
Variable Fee Approach
Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2022, Pages 33-72]
Vocabulary Co-Occurrence
illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]
Volume of transactions
The effect of price limit on the liquidity Criteria of Tehran Stock Exchange Abstract [Volume 02, Issue 5, 2012, Pages 85-97]
Voluntary disclosure
The Relation between Earnings Quality, and Cost of Capital with Voluntary Disclosure [Volume 4, Issue 3, 2017, Pages 1-20]
Voluntary disclosure
Investigating of Economic Policy Uncertainty on Information Asymmetry, Investors’ Reaction To Earnings Surprises and Management Disclosures [Volume 8, Issue 3, 2021, Pages 25-47]
Voluntary disclosure
Investigating the Mediating Role of Agency Cost on the Relationship between Voluntary Disclosure and Cost of Capital Considering Levels of Earnings Quality [Volume 9, Issue 4, 2022, Pages 73-94]
W
Web of Science
A Review of eXtensible Business Reporting Language Studies [Volume 9, Issue 3, 2022, Pages 33-67]
Weighting Methods
Analyzing the Information Content of Sentiment in the Board's Activity Reports: Bag of Words Method [Volume 8, Issue 28, 2021, Pages 1-27]
Whistleblowing
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Whistleblowing
Investigating the Relationship between Managers' Leadership Style with Whistleblowing in Auditing Firms:with Emphasis on Theories of Emotional Intelligence and Social Identity [Volume 9, Issue 1, 2022, Pages 79-111]
Whistleblowing
Effect of The Locus of Control and Self-Efficacy of Auditors on Whistleblowing Regarding the Mediating Role of Job Satisfaction [Volume 9, Issue 2, 2022, Pages 215-249]
Whistle-blowing
Evaluating the Effect of Ethical awareness and Intuition on the Ethical Judgment of Accounting Professionals Workers on the Whistle-blowing of Financial Violations in the Public Sector [Volume 5, Issue 3, 2018, Pages 1-24]
Whistle-blowing Intentions
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
White-collar Crime and Financial Fraud
Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]
Working Capital Management
Working capital management, corporate performance, and financial constraints [Volume 3, Issue 4, 2016, Pages 107-130]
Working Capital Management
An Investigation of the impact of company characteristics on working capital management in companies listed in Tehran Stock Exchange [Volume 02, Issue 6, 2012, Pages 71-89]
Working Capital Management
The moderating role of financial reporting quality on the relationship between working capital management and financial performance [Volume 5, Issue 2, 2018, Pages 131-150]
Working Capital Management
Investigating the existence of the optimal level of working capital management and the critical point of inflation and its effect on the level of cash holding [Volume 8, Issue 28, 2021, Pages 145-173]
Working Capital Policy
The Effect of Financial Distress and Market Share on Working Capital Policy with regard to Market Competition [Volume 1, Issue 3, 2014, Pages 27-47]
Work in Process
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
Workplace Bullying
Trainee Auditors’ Perception of Ethical Climate and Workplace Bullying [Volume 8, Issue 4, 2021, Pages 135-167]
Work Stress
Investigating the mediating role of occupational well-being in the relationship between excessive workload and
Work stress on auditor turnover intention [Volume 9, Issue 3, 2022, Pages 101-121]
Writing Style
Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]
