Keyword Index

A

  • Accruals Anomaly The Effect of Conservative Financial Reporting on the Relationship between Environmental Uncertainty and Accrual Anomaly [Volume 15, Issue 1, 2024, Pages 25-46]
  • Action Research Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Adjustment Speed The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Asset Pricing Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Auditors' The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]

C

  • Career Success The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • CEO Fixed Effect The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]
  • Conservatism The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • Conservative Financial Reporting The Effect of Conservative Financial Reporting on the Relationship between Environmental Uncertainty and Accrual Anomaly [Volume 15, Issue 1, 2024, Pages 25-46]
  • Corporate Citizen Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Corporate Default Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Corporate Ethics Program The Effect of Organizational Ethics Program on the Unethical Behaviors of Independent Auditors, Considering the Mediating Role of the Individual Cognitive Appraisal Process [Volume 15, Issue 1, 2024, Pages 103-130]
  • Cost Management Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts [Volume 15, Issue 2, 2024, Pages 1-34]
  • Credit Rating The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]

D

  • Development Drivers Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]

E

  • Earnings Informativeness Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Earnings Management Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Endogenous and Exogenous Success The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Environmental Uncertainty The Effect of Conservative Financial Reporting on the Relationship between Environmental Uncertainty and Accrual Anomaly [Volume 15, Issue 1, 2024, Pages 25-46]
  • Ethical Behavior of Auditors The Impact of Ethical Behavior on the Organizational and Professional Identity of the Auditor [Volume 15, Issue 2, 2024, Pages 125-144]

F

  • Focus Group Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Fuzzy Performance Activity Based Costing System Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts [Volume 15, Issue 2, 2024, Pages 1-34]

I

  • Income Smoothing Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Independent auditors The Effect of Organizational Ethics Program on the Unethical Behaviors of Independent Auditors, Considering the Mediating Role of the Individual Cognitive Appraisal Process [Volume 15, Issue 1, 2024, Pages 103-130]
  • Individual Cognitive Appraisal Process The Effect of Organizational Ethics Program on the Unethical Behaviors of Independent Auditors, Considering the Mediating Role of the Individual Cognitive Appraisal Process [Volume 15, Issue 1, 2024, Pages 103-130]
  • Internal Audit Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Investment Strategy Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]

L

  • Labor Protection The Effect of State Ownership on the Relationship between Labor Protection and Labor Investment Efficiency [Volume 15, Issue 2, 2024, Pages 57-76]
  • Long Term Construction Contracts Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts [Volume 15, Issue 2, 2024, Pages 1-34]

M

  • Managerial Ability Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Managerial Ability The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]

N

  • Narrative Accounting Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]

O

P

  • Performance Focused Activity Based Costing Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts [Volume 15, Issue 2, 2024, Pages 1-34]
  • Personality Traits The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Professional Identity of Auditors The Impact of Ethical Behavior on the Organizational and Professional Identity of the Auditor [Volume 15, Issue 2, 2024, Pages 125-144]

Q

  • Q-Tobin The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]

R

  • Rhetorical Accounting Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]

S

  • Signaling Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • State Ownership The Effect of State Ownership on the Relationship between Labor Protection and Labor Investment Efficiency [Volume 15, Issue 2, 2024, Pages 57-76]

T

  • The Five-Factor Theory The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Thematic Model Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]
  • Trade-off theory The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Type-2 Fuzzy Inference Systems (FIS2) Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]

U

  • Unethical Behaviors The Effect of Organizational Ethics Program on the Unethical Behaviors of Independent Auditors, Considering the Mediating Role of the Individual Cognitive Appraisal Process [Volume 15, Issue 1, 2024, Pages 103-130]

V

  • Voluntary Disclosure The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]