Accounting Information Relevance
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
Accrual earnings management
Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]
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]
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]
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]
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 lag
Tone Management and Timely Submission of Audit Reports: The Moderating Role of Corporate Governance [Volume 11, Issue 4, 2024, Pages 1-27]
B
Bibliometric Analysis
illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]
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]
C
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]
Charity Hypothesis
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
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]
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]
Corporate social responsibility
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
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]
Cultural Factors
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
D
Deindividuation
Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]
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]
Economic Hypothesis
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
Excellence Coordination
Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]
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]
F
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 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 Reporting
Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]
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 stress
Financial stress and timeliness of Financial reporting [Volume 11, Issue 1, 2024, Pages 139-157]
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 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]
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 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]
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]
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 Inequality
Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]
Global Trend
illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]
Good governance
Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]
I
Independent Auditors
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
Inequality Perception
Inequality perception in audit team and auditors' reckless behavior [Volume 11, Issue 2, 2024, Pages 29-60]
Information Symmetry
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
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]
Integrated Reporting Quality
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
K
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]
M
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]
Market Value
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
Meta-Synesthetic
Presentation of management accounting model with
Real Time reporting approach [Volume 11, Issue 4, 2024, Pages 87-122]
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]
Mutual funds
Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]
O
Organizational Architecture
Presentation of management accounting model with
Real Time reporting approach [Volume 11, Issue 4, 2024, Pages 87-122]
P
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]
Professional Ethics
Modeling relationships between auditors and companies with emphasis on cultural and ethical indicators [Volume 11, Issue 1, 2024, Pages 159-185]
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]
R
Real earnings management
Macroeconomic instability, good governance indicators and profit management in Iran's capital market [Volume 11, Issue 3, 2024, Pages 129-159]
Reputation
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
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]
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]
Signaling Hypothesis
Reputation and Charity, Signaling and Economic Hypotheses of Corporate Social Responsibility [Volume 11, Issue 3, 2024, Pages 161-182]
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 Accounting Discourse
illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]
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]
Stock price crash risk
Fraud in Financial Statements and Stock Price Crash Risk [Volume 11, Issue 2, 2024, Pages 115-133]
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 modeling
Highlighting the Role of Management Accounting Behavioral Structures [Volume 11, Issue 3, 2024, Pages 27-48]
Synchronization
Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]
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]
T
Tehran Stock Exchange
Investigating the Synchronization between the Return of Mutual Funds and Tehran Stock Exchange [Volume 11, Issue 3, 2024, Pages 111-127]
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]
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]
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]
V
Value Creation
Integrated Reporting Quality: Value creation and Accounting Information Relevance [Volume 11, Issue 2, 2024, Pages 167-193]
Vocabulary Co-Occurrence
illustration Global trends in social responsibility accounting discourse researches: bibliometric analysis [Volume 11, Issue 3, 2024, Pages 1-25]
