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 Comparability
Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]
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 Research
Content Analysis of Accounting Research in the Light of Emerging Blockchain Technology [Volume 9, Issue 4, 2022, Pages 187-218]
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]
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]
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]
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 fees
The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]
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 Workload
Delays in the Audit Report: Ranking of Audit Firms and Auditor Workload [Volume 9, Issue 1, 2022, Pages 113-132]
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 risk
The Role of Audit Report Lag on The Relationship between Earning Volatility and Audit Fees [Volume 9, Issue 1, 2022, Pages 55-77]
B
Blockchain
Content Analysis of Accounting Research in the Light of Emerging Blockchain Technology [Volume 9, Issue 4, 2022, Pages 187-218]
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]
C
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]
D
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]
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]
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]
Dividends
Business groups and pyramid structure and dividend policy: Evidence from Iranian firms [Volume 9, Issue 3, 2022, Pages 149-177]
E
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]
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]
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]
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]
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]
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]
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]
F
Familiarity Bias
The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]
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 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 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 Oversight
Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]
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
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 Quality
Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]
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]
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]
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]
H
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]
I
IFRS17
Challenges of measuring insurance contracts according to International Financial Reporting Standard No. 17 in Iran [Volume 9, Issue 4, 2022, Pages 33-72]
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]
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]
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]
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]
Iran
Factors affecting first-year Students’ Choice of Accounting Major [Volume 9, Issue 4, 2022, Pages 151-186]
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]
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]
M
Major Choice
Factors affecting first-year Students’ Choice of Accounting Major [Volume 9, Issue 4, 2022, Pages 151-186]
Management Accounting
Expanding The Basics of Neuroscience in Management Accounting [Volume 9, Issue 4, 2022, Pages 1-32]
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 Compensation
Financial Reporting Characteristics and Management Compensation: Emphasizing the Role of Information Asymmetry [Volume 9, Issue 2, 2022, Pages 1-27]
Market Response
The Effect of Google's Local Biases on Information Asymmetry and Market Response [Volume 9, Issue 2, 2022, Pages 193-213]
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]
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]
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]
Neuro Accounting
Expanding The Basics of Neuroscience in Management Accounting [Volume 9, Issue 4, 2022, Pages 1-32]
Noormags
A Review of eXtensible Business Reporting Language Studies [Volume 9, Issue 3, 2022, Pages 33-67]
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]
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]
Ownership concentration
Business groups and pyramid structure and dividend policy: Evidence from Iranian firms [Volume 9, Issue 3, 2022, Pages 149-177]
P
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]
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]
Professional Commitment
Investigating the Factors Affecting the Silence of Internal Auditors Using the Hierarchical Component Model [Volume 9, Issue 3, 2022, Pages 123-148]
Public Trust
Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]
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]
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]
S
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]
Social Responsibility
The Effect of Corporate Social Responsibility on Fraudulent Financial Reporting [Volume 9, Issue 1, 2022, Pages 1-27]
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]
T
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 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
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
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]
Thematic Domains
A Review of eXtensible Business Reporting Language Studies [Volume 9, Issue 3, 2022, Pages 33-67]
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]
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]
Transparency
Survey the Usefulness of Public Sector Accounting Standards in Iran [Volume 9, Issue 1, 2022, Pages 29-52]
V
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]
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]
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]
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]
