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 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 Information Quality
Analysis of Accounting Information Quality in the Audit Firms Relations Structure [Volume 10, Issue 4, 2023, Pages 125-147]
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]
Annual Reports
Identifying Dimensions and Components of Business Model Disclosure in Annual Reports [Volume 10, Issue 2, 2023, Pages 119-148]
Audit
Analysis of Accounting Information Quality in the Audit Firms Relations Structure [Volume 10, Issue 4, 2023, Pages 125-147]
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]
Audit market
Relationship-Oriented Strategies in the Iranian Audit Market: A Qualitative and Quantitative Analysis [Volume 10, Issue 3, 2023, Pages 73-109]
B
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]
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]
C
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]
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]
Composite Index
Shareholders Protection and Stock Abnormal Return [Volume 10, Issue 2, 2023, Pages 39-66]
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]
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 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 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]
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
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]
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]
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]
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]
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 Non -Financial Information
Identifying Dimensions and Components of Business Model Disclosure in Annual Reports [Volume 10, Issue 2, 2023, Pages 119-148]
E
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 quality
The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs [Volume 10, Issue 2, 2023, Pages 97-117]
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]
F
Financial constraints
Uncertainty of Macroeconomic Variables and Tax Avoidance: Emphasizing Financial Constraints [Volume 10, Issue 3, 2023, Pages 111-129]
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 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]
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]
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]
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]
G
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]
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]
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]
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 Content
Shareholders Protection and Stock Abnormal Return [Volume 10, Issue 2, 2023, Pages 39-66]
Information Technology proficiency
Technology (information system) and data analysis skills in the accounting curriculum [Volume 10, Issue 3, 2023, Pages 173-204]
Institutional Investors’ Distraction
Investigating the relationship between the Institutional Investors’ Distraction and tax avoidance [Volume 10, Issue 4, 2023, Pages 57-79]
Integrated Reporting
The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs [Volume 10, Issue 2, 2023, Pages 97-117]
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]
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]
J
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]
M
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]
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 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]
Master's Degree
Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]
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]
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]
N
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]
Network Analysis
Analysis of Accounting Information Quality in the Audit Firms Relations Structure [Volume 10, Issue 4, 2023, Pages 125-147]
O
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]
P
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]
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]
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]
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 Financial Management
Identify opportunities for improvement in the public financial management system [Volume 10, Issue 1, 2023, Pages 61-96]
Q
Qualitative Research
Identifying the social psychological factors affecting the behavior of tax non-compliance of taxpayers [Volume 10, Issue 1, 2023, Pages 97-133]
R
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]
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]
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]
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
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]
Structural Equation Approach
The Effect of Integrated Reporting on Earnings Quality with Emphasis on Agency Costs [Volume 10, Issue 2, 2023, Pages 97-117]
Students' Attitude
Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]
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]
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]
T
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 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]
Theme Analysis
Attitude of accounting students towards master's degree [Volume 10, Issue 1, 2023, Pages 33-59]
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]
U
Uncertainty of Macroeconomic Variables
Uncertainty of Macroeconomic Variables and Tax Avoidance: Emphasizing Financial Constraints [Volume 10, Issue 3, 2023, Pages 111-129]
V
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]
