Keyword Index

A

  • Agency Costs The Relationship between Corporate Governance Mechanisms and Disclosure of Key Audit Matters Considering the role of Agency Costs [Volume 17, Issue 1, 2026, Pages 103-142]
  • Audit Fees Investigating the Effect of Client Employee Training on Audit Efficiency [Volume 17, Issue 1, 2026, Pages 217-236]
  • Auditor Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [Volume 17, Issue 1, 2026, Pages 161-194]
  • Auditor-Client Negotiation Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Auditor Independence Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Auditors' Self-Actualization Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]

B

  • Bayesian hierarchical method Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]

C

  • Compliance Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]
  • Confidential Information The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]
  • Corporate Governance Mechanisms The Relationship between Corporate Governance Mechanisms and Disclosure of Key Audit Matters Considering the role of Agency Costs [Volume 17, Issue 1, 2026, Pages 103-142]
  • Cost of Debt The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]

D

  • Disclosure of Key Audit Matters The Relationship between Corporate Governance Mechanisms and Disclosure of Key Audit Matters Considering the role of Agency Costs [Volume 17, Issue 1, 2026, Pages 103-142]

E

  • Earnings Classification Shifting Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [Volume 17, Issue 1, 2026, Pages 161-194]
  • ESG Disclosure The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]
  • ESG Performance The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]

F

  • Financial Reporting Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]
  • Financial Reporting Investigating the Effect of Client Employee Training on Audit Efficiency [Volume 17, Issue 1, 2026, Pages 217-236]

H

  • Hidden Markov Chain Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]
  • Human Capital Investigating the Effect of Client Employee Training on Audit Efficiency [Volume 17, Issue 1, 2026, Pages 217-236]

I

  • Information Asymmetry Between Manager Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [Volume 17, Issue 1, 2026, Pages 161-194]
  • Information Competition The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]

J

  • Job Satisfaction The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]
  • Judgment and Decision Making of Internal Auditors The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]

M

  • Markov Chain Monte Carlo algorithm Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]
  • Measure of Actualization of Potential (MAP) Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Moral Courage The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]
  • Mutual Funds Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]

P

  • Power Dynamics in Auditing Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Pricing Probability The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]
  • Psychological Capital The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]

R

  • Resistance to Client Pressure Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Risk Disclosure Quality Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]

S

  • Social Exchange Theory (SET) Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Spirituality The Effect of Organizational Spirituality and Paranoid on Auditor's Dysfunctional Behavior with the Mediation of Moral Judgment and Moral Sensitivity [Volume 17, Issue 1, 2026, Pages 237-260]