A
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Accounting Discipline
The Perspective of Faculty Members of Iranian State Universities about the Influential Factors on Effectiveness of Accounting Teaching [Volume 14, Issue 1, 2023, Pages 93-118]
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Accounting Education
The Perspective of Faculty Members of Iranian State Universities about the Influential Factors on Effectiveness of Accounting Teaching [Volume 14, Issue 1, 2023, Pages 93-118]
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Accounting Information Quality
Presenting the Model of the Effect of the Degree of Group Similarity on the Quality of Accounting Information and the Quality of Financial Reporting on the Valuation of the Initial Public Offering of Shares Using the Algorithm of Artificial Neural Networks [Volume 14, Issue 4, 2023, Pages 53-80]
-
Accounting Standard No. 27
Providing a Framework for Developing an Optimal Model of Financial Reporting of Pension Funds in Iran [Volume 14, Issue 2, 2023, Pages 179-200]
-
Accrual Accounting
Scenario Assessment of Accrual Accounting Implementation Challenges: Legitimacy Sustainability Perspectives in the Public Sector [Volume 14, Issue 4, 2023, Pages 81-109]
-
Assurance Services
Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
-
Audit Firms
The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
-
Auditing
Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
-
Auditing Services
Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
-
Audit job pressure
The Effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence [Volume 14, Issue 1, 2023, Pages 25-50]
-
Aural Accounting
Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
-
Autopoietic Theory
Development of Autopoietic Theory on the Effect of Content Dimensions of Corporate Structure on the Development of Integrated Reporting Financial Paradigm [Volume 14, Issue 1, 2023, Pages 171-189]
B
-
Bad News
The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
-
Behavioral Biases
A Model to Identify the Impact of Behavioral Biases and Financial Literacy and Their Role on Investor Decision Making (Based on Grounded Theory) [Volume 14, Issue 4, 2023, Pages 159-179]
-
Board Characteristics
The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
-
Board Independence
Large Shareholder Portfolio Diversification, Intra-Industry Connectedness, and Information Asymmetry and Moderation Effect of Competition and Board Independence [Volume 14, Issue 1, 2023, Pages 71-91]
C
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Capital Market
A Model to Identify the Impact of Behavioral Biases and Financial Literacy and Their Role on Investor Decision Making (Based on Grounded Theory) [Volume 14, Issue 4, 2023, Pages 159-179]
-
Cash Flows
Experimental Test of Cash Flow Classification shifting: Evidence from Initial Public Offerings in Tehran Stock Exchange [Volume 14, Issue 2, 2023, Pages 53-76]
-
CEO Characteristics
The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
-
Client's Social Identity
Evaluating the Dialectical Drivers of the Client's Social Identity Referral to the Auditor in Reducing the Effectiveness of Auditing Profession Negotiation [Volume 14, Issue 2, 2023, Pages 117-145]
-
Cognitive Drivers
Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
-
Commercialization
The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
-
Complementary Services
Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
-
Conceptual Framework
A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
-
Conservative Contract Motivation
The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
-
Conservative Tax Motivation
The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
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Content Dimensions
Development of Autopoietic Theory on the Effect of Content Dimensions of Corporate Structure on the Development of Integrated Reporting Financial Paradigm [Volume 14, Issue 1, 2023, Pages 171-189]
-
Corporate Governance
The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
D
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Delphi Method
Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
-
Derivative Financial Instruments
Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
-
Deviation from Leverage to Mean
Investigating The Effect of Deviation from Leverage to The Mean on Additional Returns of Profit Acceleration and Momentum Strategies [Volume 14, Issue 1, 2023, Pages 215-231]
-
Deviation of attention of institutional investors
The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
-
Dialectical Drivers
Evaluating the Dialectical Drivers of the Client's Social Identity Referral to the Auditor in Reducing the Effectiveness of Auditing Profession Negotiation [Volume 14, Issue 2, 2023, Pages 117-145]
-
Disclosing Bad News
Framework of Inductive Theme Process to Conceptualize and Appraisal the Occurrence of the Inertia Mechanism in Disclosing Bad News [Volume 14, Issue 2, 2023, Pages 147-178]
E
-
Earnings Management
The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
-
Effective Accounting Teaching
The Perspective of Faculty Members of Iranian State Universities about the Influential Factors on Effectiveness of Accounting Teaching [Volume 14, Issue 1, 2023, Pages 93-118]
-
Ego Strength
The Moderating Role of Power Distance Orientation, Ego Strength, and Locus of Control on the Relationship between Ethical Pressure and Ethical Beliefs in the Accounting Profession [Volume 14, Issue 4, 2023, Pages 1-30]
-
Emotional intelligence
The Effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence [Volume 14, Issue 1, 2023, Pages 25-50]
-
Environmental Accounting Information System
Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
-
Environmental Management Accounting
Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
-
Ethical Beliefs
The Moderating Role of Power Distance Orientation, Ego Strength, and Locus of Control on the Relationship between Ethical Pressure and Ethical Beliefs in the Accounting Profession [Volume 14, Issue 4, 2023, Pages 1-30]
-
Experience
Investigating the Effect of the Order of Providing Information on the Judgment of Auditors Related to Going Concern with Emphasis on Experience and Time Limitation [Volume 14, Issue 3, 2023, Pages 1-19]
-
Explanatory disclosures
A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
F
-
Financial Statement Comparability
Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
-
Focus Groups
Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
-
Fraud detection
Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
-
Fraud prevention
Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
-
Fraud risks
Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
-
Fraudulent Financial Reporting
The Effect of Manager’s Risk Attitude and Expectations on Fraudulent Financial Reporting: Evidence from Game Theory [Volume 14, Issue 2, 2023, Pages 1-23]
-
Fuzzy Delphi
A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
G
-
Game theory
The Effect of Manager’s Risk Attitude and Expectations on Fraudulent Financial Reporting: Evidence from Game Theory [Volume 14, Issue 2, 2023, Pages 1-23]
-
Group Companies
Presenting the Model of the Effect of the Degree of Group Similarity on the Quality of Accounting Information and the Quality of Financial Reporting on the Valuation of the Initial Public Offering of Shares Using the Algorithm of Artificial Neural Networks [Volume 14, Issue 4, 2023, Pages 53-80]
H
-
Hysterical Disorder
Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
I
-
Indicator
A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
-
Inductive Theme Process Inertia Mechanism
Framework of Inductive Theme Process to Conceptualize and Appraisal the Occurrence of the Inertia Mechanism in Disclosing Bad News [Volume 14, Issue 2, 2023, Pages 147-178]
-
Information Asymmetry
Large Shareholder Portfolio Diversification, Intra-Industry Connectedness, and Information Asymmetry and Moderation Effect of Competition and Board Independence [Volume 14, Issue 1, 2023, Pages 71-91]
-
Integrated Reporting Financial Paradigm
Development of Autopoietic Theory on the Effect of Content Dimensions of Corporate Structure on the Development of Integrated Reporting Financial Paradigm [Volume 14, Issue 1, 2023, Pages 171-189]
-
Internal Auditors’ Responses
Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
-
Intra-Industry Connectedness
Large Shareholder Portfolio Diversification, Intra-Industry Connectedness, and Information Asymmetry and Moderation Effect of Competition and Board Independence [Volume 14, Issue 1, 2023, Pages 71-91]
-
Investment Efficiency
Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
-
Investors' Mental Anchor
Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
J
-
Judgment and decision making
Investigating the Effect of the Order of Providing Information on the Judgment of Auditors Related to Going Concern with Emphasis on Experience and Time Limitation [Volume 14, Issue 3, 2023, Pages 1-19]
L
-
Large Shareholder Portfolio Diversification
Large Shareholder Portfolio Diversification, Intra-Industry Connectedness, and Information Asymmetry and Moderation Effect of Competition and Board Independence [Volume 14, Issue 1, 2023, Pages 71-91]
-
Legitimacy Sustainability Perspectives
Scenario Assessment of Accrual Accounting Implementation Challenges: Legitimacy Sustainability Perspectives in the Public Sector [Volume 14, Issue 4, 2023, Pages 81-109]
-
Locus of Control
The Moderating Role of Power Distance Orientation, Ego Strength, and Locus of Control on the Relationship between Ethical Pressure and Ethical Beliefs in the Accounting Profession [Volume 14, Issue 4, 2023, Pages 1-30]
M
-
Management Accounting
A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
-
Managers' compensation
The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
-
Marginal Value of Cash Holdings
Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
-
Market Development
Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
-
Misstatement Risk Assessment
The Effect of Religious Beliefs on Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement: With the Approach of Levels of Religiosity from the Perspective of Islam [Volume 14, Issue 4, 2023, Pages 111-132]
-
Momentum
Investigating The Effect of Deviation from Leverage to The Mean on Additional Returns of Profit Acceleration and Momentum Strategies [Volume 14, Issue 1, 2023, Pages 215-231]
-
Motivation of accountants
Providing a Model for Developing the Motivation of Public Sector Accountants [Volume 14, Issue 3, 2023, Pages 143-160]
-
Municipalities
Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
N
-
Non-acceptance of the client
Clint Firms’ Rejection by Auditors: The Effect of Client Firms’ Financial Position and Auditors’ and Client Firms’ Reputation [Volume 14, Issue 3, 2023, Pages 21-38]
O
-
Operating Cash Flow
Experimental Test of Cash Flow Classification shifting: Evidence from Initial Public Offerings in Tehran Stock Exchange [Volume 14, Issue 2, 2023, Pages 53-76]
-
Optimal reporting
Providing a Framework for Developing an Optimal Model of Financial Reporting of Pension Funds in Iran [Volume 14, Issue 2, 2023, Pages 179-200]
-
Ownership Structure
The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
P
-
Pension funds Financial reporting
Providing a Framework for Developing an Optimal Model of Financial Reporting of Pension Funds in Iran [Volume 14, Issue 2, 2023, Pages 179-200]
-
Perceived Ethical Pressure
The Moderating Role of Power Distance Orientation, Ego Strength, and Locus of Control on the Relationship between Ethical Pressure and Ethical Beliefs in the Accounting Profession [Volume 14, Issue 4, 2023, Pages 1-30]
-
Performance Evaluation
A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
-
Power Distance Orientation
The Moderating Role of Power Distance Orientation, Ego Strength, and Locus of Control on the Relationship between Ethical Pressure and Ethical Beliefs in the Accounting Profession [Volume 14, Issue 4, 2023, Pages 1-30]
-
Profession Negotiation
Evaluating the Dialectical Drivers of the Client's Social Identity Referral to the Auditor in Reducing the Effectiveness of Auditing Profession Negotiation [Volume 14, Issue 2, 2023, Pages 117-145]
R
-
Readability
A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
-
Real Earnings Management
The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
-
Religious beliefs
The Effect of Religious Beliefs on Professional Skepticism and Auditors' Assessment of the Risk of Material Misstatement: With the Approach of Levels of Religiosity from the Perspective of Islam [Volume 14, Issue 4, 2023, Pages 111-132]
-
Risk Attitude
The Effect of Manager’s Risk Attitude and Expectations on Fraudulent Financial Reporting: Evidence from Game Theory [Volume 14, Issue 2, 2023, Pages 1-23]
-
Rough Sets
Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]
S
-
Statement No. 67 of the American Governmental Accounting Standards Board
Providing a Framework for Developing an Optimal Model of Financial Reporting of Pension Funds in Iran [Volume 14, Issue 2, 2023, Pages 179-200]
-
Strategic Resource Planning
Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
-
Sustainability Reporting
Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
-
Sustainable Development
Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
T
-
Terrarium Metaphor
Scenario Assessment of Accrual Accounting Implementation Challenges: Legitimacy Sustainability Perspectives in the Public Sector [Volume 14, Issue 4, 2023, Pages 81-109]
-
Timely Financial Reporting
Framework of Inductive Theme Process to Conceptualize and Appraisal the Occurrence of the Inertia Mechanism in Disclosing Bad News [Volume 14, Issue 2, 2023, Pages 147-178]
-
Trading Strategies
Investigating The Effect of Deviation from Leverage to The Mean on Additional Returns of Profit Acceleration and Momentum Strategies [Volume 14, Issue 1, 2023, Pages 215-231]
-
Transformational leadership
Transformational Leadership of Audit Managers and Supervisors on the Quality of Team Interactions of Independent Auditors [Volume 14, Issue 4, 2023, Pages 31-51]
V
-
Valuation of initial public offering of stocks
Presenting the Model of the Effect of the Degree of Group Similarity on the Quality of Accounting Information and the Quality of Financial Reporting on the Valuation of the Initial Public Offering of Shares Using the Algorithm of Artificial Neural Networks [Volume 14, Issue 4, 2023, Pages 53-80]
-
Value of Capital Expenditure
Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
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