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 Education
The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]
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]
Agency cost
Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]
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]
Audit
Design a comprehensive Model of IT Audit: Grounded Theory Approach [Volume 8, Issue 3, 2021, Pages 49-79]
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 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]
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]
B
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]
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]
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]
Bureaucratic Language
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
C
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]
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
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 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]
Colaizzi Method
Evaluation of the Financial Literacy of the Managers of the Private sector Companies [Volume 8, Issue 2, 2021, Pages 195-219]
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]
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]
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 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]
Corruption
The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]
D
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]
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]
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]
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 management
The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]
Economic Development
The Role of Stock Market Development on Promoting Concepts of Accounting [Volume 8, Issue 3, 2021, Pages 143-174]
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 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]
Effective Tax Rate
The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2021, Pages 109-133]
Elements of education
The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]
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]
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]
Ethical Climate
Trainee Auditors’ Perception of Ethical Climate and Workplace Bullying [Volume 8, Issue 4, 2021, Pages 135-167]
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 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 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 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 statement
The readability effect of financial statements on stock price risk and shareholder behavior [Volume 8, Issue 28, 2021, Pages 121-144]
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]
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 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]
G
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]
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]
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]
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]
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]
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 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 Technology
Design a comprehensive Model of IT Audit: Grounded Theory Approach [Volume 8, Issue 3, 2021, Pages 49-79]
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]
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]
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]
Iranian universities
The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]
L
Labor
The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2021, Pages 109-133]
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]
M
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]
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]
Momentum
An analysis of Idiosyncratic Volatility Anomaly [Volume 8, Issue 2, 2021, Pages 135-171]
Monitoring Activities
A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2021, Pages 1-40]
MPS
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
O
Opportunistic Behaviors
Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]
Oral History
The Impact of Education Elements on Accounting Development in Iranian Universities: Oral History [Volume 8, Issue 2, 2021, Pages 69-104]
Over-investment in labor
The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2021, Pages 109-133]
P
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]
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]
Phenomenology
Evaluation of the Financial Literacy of the Managers of the Private sector Companies [Volume 8, Issue 2, 2021, Pages 195-219]
Profit Acceleration
The effect of stock fragility on the rate of stock price convergence [Volume 8, Issue 28, 2021, Pages 175-196]
Public Accounting Law
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
Public Sector Accounting
The Role of Language in Legitimating Public Sector Financial Laws and Regulations [Volume 8, Issue 3, 2021, Pages 1-23]
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]
Risk Assessment
A Pattern for Establishing Internal Control System in Iranian Banks [Volume 8, Issue 4, 2021, Pages 1-40]
Rule of Law
The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]
S
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]
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]
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]
Stock Fragility
The effect of stock fragility on the rate of stock price convergence [Volume 8, Issue 28, 2021, Pages 175-196]
Stock Market Development
The Role of Stock Market Development on Promoting Concepts of Accounting [Volume 8, Issue 3, 2021, Pages 143-174]
Structural analysis
Evaluating the impact of the categories of the Forward-Looking information disclosure pattern [Volume 8, Issue 28, 2021, Pages 65-92]
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 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]
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]
Trade Credit
Investigating the Effect of Trade Credit on Cost Stickiness [Volume 8, Issue 3, 2021, Pages 125-141]
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]
Transparency
The Rule of Law and Earning Management [Volume 8, Issue 2, 2021, Pages 31-68]
Transparency in Financial Reporting
The Role of Stock Market Development on Promoting Concepts of Accounting [Volume 8, Issue 3, 2021, Pages 143-174]
U
Under-investment in labor
The effects of labor investment inefficiency on corporate tax avoidance activities [Volume 8, Issue 4, 2021, Pages 109-133]
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]
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]
W
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]
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]
Workplace Bullying
Trainee Auditors’ Perception of Ethical Climate and Workplace Bullying [Volume 8, Issue 4, 2021, Pages 135-167]
