Keyword Index

A

  • 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]
  • 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]
  • 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

  • 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]
  • 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

  • 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

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]