Keyword Index

A

  • Accounting Education The Integration of Current and Emerging Technologies in Accounting Education: Content Analysis of Reports of Accounting Professional Bodies [Volume 16, Issue 1, 2025, Pages 51-82]
  • Aggressive Tax Strategy The Effect of Aggressive Tax Strategy on Stock Price Synchronicity with Emphasis on the Moderating Role of Media Coverage and Audit Dimensions [Volume 16, Issue 1, 2025, Pages 105-130]
  • Audit Dimensions The Effect of Aggressive Tax Strategy on Stock Price Synchronicity with Emphasis on the Moderating Role of Media Coverage and Audit Dimensions [Volume 16, Issue 1, 2025, Pages 105-130]
  • Auditing Profession Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession [Volume 16, Issue 1, 2025, Pages 157-180]

C

  • Content analysis The Integration of Current and Emerging Technologies in Accounting Education: Content Analysis of Reports of Accounting Professional Bodies [Volume 16, Issue 1, 2025, Pages 51-82]
  • Corporate Governance Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]

E

  • Earnings Management The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]
  • Ethnographic Process Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]

F

  • Fair Value A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]
  • Functional Measures Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession [Volume 16, Issue 1, 2025, Pages 157-180]

H

  • Hierarchy of Fair Values A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]

M

  • Managers' The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]
  • Media Coverage The Effect of Aggressive Tax Strategy on Stock Price Synchronicity with Emphasis on the Moderating Role of Media Coverage and Audit Dimensions [Volume 16, Issue 1, 2025, Pages 105-130]

O

  • Opinions The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]
  • Overconfidence The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]

P

  • Prisma The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Professional Judgment A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]
  • Professional Judgment Framework A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]
  • Profit Smoothing The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]

R

  • Readability of Financial Reporting The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]

S

  • Self-Regulation Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession [Volume 16, Issue 1, 2025, Pages 157-180]
  • Structural Sectarianism Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]
  • Sustainability Reporting The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Sustainability Reporting Quality The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Sustainability Reporting Quantity The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Systematic Review The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]