Keyword Index

A

  • Ability of Beating Earnings Forecast Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Ability To Detect Fraud The Impact of Auditor Professional Skepticism Level on Fraud Detection Ability (Comparing the Hurt Model with the Fauziah and Yanthi Model) [(Articles in Press)]
  • Abnormal Accrual Abnormal Accruals, Earning Instability and Financial Distress [Volume 4, Issue 12, 2013, Pages 7-33]
  • Abnormal Accruals Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [Volume 4, Issue 13, 2013, Pages 7-27]
  • Abnormal Accruals Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Abnormal Audit Delay Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Abnormal Audit Fee Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Abnormal Changes in Cash Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [Volume 4, Issue 13, 2013, Pages 7-27]
  • Abnormal Earnings Persistence The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Abnormal Excess Returns Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Abnormal Return Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2011, Pages 27-46]
  • Abnormal Return Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Abnormal Return Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Abnormal Returns Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • Abnormal Returns Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Abnormal Tone Investigating the Role of Conservatism in the Relationship between Liquidity Policies and Tone Management [(Articles in Press)]
  • Abnormal Volume Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Abnormal Working Capital Accruals Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • ACC Hedge Portfolio Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • Accountability A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Accounting Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Accounting articles Critical Analysis of the Publication Process of Articles in the Accounting on the Consequences of the COVID-19 Pandemic in Iran: A bibliometric Analysis [Volume 15, Issue 4, 2024, Pages 101-114]
  • Accounting Asset Informativeness Accounting Asset Informativeness Considering Innate and Discretionary Factors: The Effect of Standards Implementation Quality and Fundamental Factors [Volume 16, Issue 2, 2025, Pages 49-66]
  • Accounting Comparability Accounting Comparability and Its Effect on Investment Efficiency [Volume 9, Issue 2, 2018, Pages 7-34]
  • Accounting Comparability Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Accounting Conservatism Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Accounting Conservatism Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2010, Pages 55-37]
  • Accounting Conservatism Managerial Overconfidence and Accounting Conservatism [Volume 5, Issue 16, 2014, Pages 55-79]
  • Accounting Conservatism Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Accounting Conservatism The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • Accounting Conservatism Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • 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 Distortions Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Accounting Education Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Accounting Education The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • 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 Education Analysis of the Scientific Flow of Research Related to Accounting Education in Scopus Database [Volume 15, Issue 3, 2024, Pages 69-86]
  • 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]
  • Accounting Education Curricula Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2015, Pages 77-98]
  • Accounting Expertise Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Accounting Fundamentals Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2010, Pages 9-32]
  • Accounting Graduate Students Examination of the Educational Needs of Accounting Graduate Students in the Knowledge and Skills Required in Qualitative and Quantitative Research: Meta- Synthesis Application [(Articles in Press)]
  • Accounting Information Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 79-100]
  • Accounting Information Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • Accounting Information Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Accounting Information Quality Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Accounting Information Quality Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • 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 Information Quality The Impact of Business Strategies (Defensive and Aggressive) on Cost of Capital: The Mediating Role of Accounting Information Quality [(Articles in Press)]
  • Accounting Information System The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 139-159]
  • Accounting Profit The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Accounting Ratios A Model for Predicting Corporate Default in Tehran Stock Exchange [Volume 10, Issue 1, 2019, Pages 1-38]
  • Accounting Researchers Research Misconduct and Its Determinants in Accounting Research Environment [Volume 6, Issue 23, 2015, Pages 99-124]
  • Accounting Restatements Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • 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]
  • Accounting Standard No. 37 of Iran Determinants of Financial Risk Disclosure under Accounting Standard No. 37 [(Articles in Press)]
  • Accounting standards The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2017, Pages 65-92]
  • Accounting standards Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]
  • Accounting Variables Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Accrual Accounting Scenario Assessment of Accrual Accounting Implementation Challenges: Legitimacy Sustainability Perspectives in the Public Sector [Volume 14, Issue 4, 2023, Pages 81-109]
  • Accrual Anomaly Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • Accrual Based Anomaly Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • Accrual-Based Earnings Management Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Accrual-Based Earnings Management Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Accrual-Based Earnings Management Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Accrual-Based Earnings Management The Impact of Economic Recession on the Relationship Between Real Earnings Management and Accrual-Based Earnings Management [Volume 16, Issue 2, 2025, Pages 129-150]
  • Accrual Basis A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Accrual Management Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Accruals The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Accruals Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Accruals The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2010, Pages 59-76]
  • Accruals The Impact of Earnings Management on the Predictive Ability of Accruals in Listed Companies in Tehran Stock Exchange (Implications for Earnings Quality) [Volume 4, Issue 12, 2013, Pages 133-153]
  • Accruals Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2015, Pages 55-75]
  • Accruals The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Accruals Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Accruals The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
  • 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]
  • Accruals Quality Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 55-76]
  • Accruals Quality Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Accruals Quality Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
  • Accruals Quality The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • Accumulated Abnormal Stock Return The Impact of Deviation from Optimum Level of Cash Holding on Future Accumulated Abnormal Stock Returns [Volume 7, Issue 24, 2016, Pages 137-154]
  • Accumulated Classification Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement [Volume 4, Issue 13, 2013, Pages 129-150]
  • Acquisition Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Acquisitions and Mergers Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Action Research Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Activity Based Costing University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • Adjusted Dupont Ratio Efficiency of using Dupont Ratio and its Components to Forecast the Changes in Future Profitability [Volume 2, Issue 6, 2011, Pages 93-110]
  • Adjusted Dupont ratio components Efficiency of using Dupont Ratio and its Components to Forecast the Changes in Future Profitability [Volume 2, Issue 6, 2011, Pages 93-110]
  • Adjusted Dupont ratio components changes Efficiency of using Dupont Ratio and its Components to Forecast the Changes in Future Profitability [Volume 2, Issue 6, 2011, Pages 93-110]
  • Adjustment Speed The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • Adjustment Speed The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Adjustment Speed of Capital Structure Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Advertising and R&D Expenditures Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Affective Commitments Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing [Volume 2, Issue 5, 2011, Pages 127-147]
  • Agency cost Impact of Agency Costs on Investment-cash Flow Sensitivity [Volume 5, Issue 17, 2014, Pages 97-118]
  • Agency cost Relationship between Disclosure Quality and Agency Costs of Companies listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 67-89]
  • Agency Costs Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]
  • Agency Costs An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Agency Costs Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Agency Costs Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [Volume 9, Issue 1, 2018, Pages 63-90]
  • Agency Costs Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Agency Costs The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs [(Articles in Press)]
  • Agency Theory Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]
  • Agency Theory Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Agency Theory Moral Hazard and Earnings Management [Volume 7, Issue 24, 2016, Pages 67-90]
  • Agency Theory Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Agency Theory Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2018, Pages 37-69]
  • Agency Theory Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Agency Theory Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • Agency Theory Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
  • Aggressive Financial Reporting Behavior The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
  • 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]
  • AHP method Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Alignment Fit The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 139-159]
  • Allocated Classification Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement [Volume 4, Issue 13, 2013, Pages 129-150]
  • Altman Model The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Analysis Paralysis Analyzing the Consequences of Investors’ Analytical Paralysis in the Capital Market [Volume 16, Issue 3, 2025, Pages 157-172]
  • Analytical Hierarchy Process Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2015, Pages 77-98]
  • Announcements Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Annual Adjustments The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Annual Adjustments Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
  • Applying Management Accounting Tools The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 117-173]
  • Article 169 of the Iranian Direct Tax Code Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Artificial intelligence Ethical Concerns Related to the Use of Artificial Intelligence In ccounting [(Articles in Press)]
  • Artificial Intelligence Models Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Artificial Intelligence Models Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Artificial Neural Network Forecasting EPS o with Hybrid Genetic algorithm, particle swarm optimization and Neural networks [Volume 8, Issue 3, 2017, Pages 7-34]
  • Ask Price Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2010, Pages 99-115]
  • Aspiration attainment An Investigation of the Mediation Effect of Aspiration Attainment on the Relationship between Income Smoothing and Strategic Management: Behavioral Theory of the Firm and Performance Feedback Theory Perspective [(Articles in Press)]
  • Asset Pricing Cross-section Return Changes: Liquidity and Unsystematic Risk Effects [Volume 7, Issue 26, 2016, Pages 85-106]
  • Asset Pricing Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Assets Efficiency Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Assurance Hypothesis Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Assurance Services Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Asymmetric Adjustments of Profit Target The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Asymmetric Information Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
  • Asymmetric Timeliness The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2011, Pages 47-67]
  • Asymmetric timeliness of earnings Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [Volume 4, Issue 15, 2013, Pages 55-77]
  • Attitude Research Misconduct and Its Determinants in Accounting Research Environment [Volume 6, Issue 23, 2015, Pages 99-124]
  • Audit Committee The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Audit Committee Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Audit Committee Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Audit Committee Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Audit Committee Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Audit Committee The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
  • Audit committee chairman Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Audit committee chairman Investigating the Effect of Audit Committee Chairman Characteristics on Audit Fees [(Articles in Press)]
  • Audit Committee Characteristics Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Audit Committee Independence Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Audit Committee Quality Investigating the Effects of Audit Committee Quality on Cash Holdings Level [Volume 8, Issue 2, 2017, Pages 63-83]
  • 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]
  • Audit evidence The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2017, Pages 65-92]
  • Audit Fee Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [Volume 11, Issue 1, 2020, Pages 61-83]
  • Audit Fee Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Audit Fee Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Audit Fee Investigating the effect of the same tenure of CEO and CFO on the audit fees [(Articles in Press)]
  • Audit Fees The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Audit Fees Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [Volume 4, Issue 15, 2013, Pages 105-127]
  • Audit Fees Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2016, Pages 109-133]
  • Audit Fees Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Audit Fees The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2017, Pages 141-159]
  • Audit Fees Audit Fees and Non-Compliance with Anti-Money Laundering Law [Volume 10, Issue 4, 2019, Pages 63-88]
  • Audit Fees Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [Volume 12, Issue 1, 2021, Pages 159-172]
  • Audit Fees Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter? [Volume 15, Issue 4, 2024, Pages 41-56]
  • Audit Fees Investigating the effect of client employee training on audit efficiency [(Articles in Press)]
  • Audit Fees Investigating the Effect of Audit Committee Chairman Characteristics on Audit Fees [(Articles in Press)]
  • Audit Firms The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
  • Audit Firm Size Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 129-146]
  • Auditing A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Auditing Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Auditing based on Risk Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2014, Pages 95-120]
  • Auditing Profession Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [Volume 15, Issue 4, 2024, Pages 75-100]
  • 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]
  • Auditing Risk Model Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2014, Pages 95-120]
  • 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]
  • Audit Judgment Quality Effects of Fraud-Triangle Decomposition on Sensitivity and Quality of Auditor’s Fraud Risk Assessment Based on Iranian Auditing Standard Number # 240 [Volume 11, Issue 3, 2020, Pages 167-194]
  • Audit Market Share Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [Volume 12, Issue 1, 2021, Pages 45-68]
  • Audit Market Structure Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Audit Opinion Relationship between Change of Independent Auditor and Change of Audit Opinion [Volume 4, Issue 14, 2013, Pages 91-108]
  • Audit Opinion The Impact of Sustainability Reporting on Audit Quality [(Articles in Press)]
  • Audit Opinion Change Relationship between Change of Independent Auditor and Change of Audit Opinion [Volume 4, Issue 14, 2013, Pages 91-108]
  • Auditor Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [(Articles in Press)]
  • Auditor The Impact of Auditor Professional Skepticism Level on Fraud Detection Ability (Comparing the Hurt Model with the Fauziah and Yanthi Model) [(Articles in Press)]
  • Auditor Change Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 7-31]
  • Auditor Conservatism Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Auditor Effort The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
  • Audit Organizations Member of the Association of Official Accountants Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism [Volume 13, Issue 1, 2022, Pages 203-228]
  • Auditor Industry Specialization The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Auditor Industry Specialization Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 7-26]
  • Auditor Industry Specialization Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 7-31]
  • Auditor performance The influence of self-efficacy and remote auditing on auditor performance in the Post-COVID Era [(Articles in Press)]
  • Auditor Report Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges [Volume 5, Issue 19, 2014, Pages 75-94]
  • Auditor Rotation Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Auditors' The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Auditors' Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [(Articles in Press)]
  • Auditors' Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [(Articles in Press)]
  • Auditors Changes Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Auditors’ Commitment to the Independence The Effect Self-Actualization, Commitment to Auditor Independence, and Client Power on Auditors' Resistance to Client Pressure [Volume 16, Issue 2, 2025, Pages 67-98]
  • Auditors' Effort Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
  • Auditors' Experiences Conceptualization of Auditors' Experiences of Professional Skepticism: A Phenomenographic Study [Volume 16, Issue 3, 2025, Pages 101-120]
  • Auditor's Expertise in the Industry The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
  • Auditor Size Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Auditor’s Opinion Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2010, Pages 77-97]
  • Auditor Specialization Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Auditor Specialization and Chairmen of Audit Committees Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
  • Auditor's Performance The Effect of Learning Styles on the Auditor's Performance with the Approach of Mediator Skills Multidimensional Model [Volume 13, Issue 4, 2022, Pages 143-160]
  • Auditors’ Resistance to Clients’ Pressure The Effect Self-Actualization, Commitment to Auditor Independence, and Client Power on Auditors' Resistance to Client Pressure [Volume 16, Issue 2, 2025, Pages 67-98]
  • Auditors’ Self-Actualization The Effect Self-Actualization, Commitment to Auditor Independence, and Client Power on Auditors' Resistance to Client Pressure [Volume 16, Issue 2, 2025, Pages 67-98]
  • Auditor’s Specialist Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Auditor's tenure Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Auditor's Work Style The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Auditor Tenure Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Auditor Tenure Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 129-146]
  • Auditor Tenure Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [Volume 4, Issue 15, 2013, Pages 105-127]
  • Auditor Tenure Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Auditor Tenure Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2016, Pages 109-133]
  • Auditor Type Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor [Volume 9, Issue 1, 2018, Pages 171-194]
  • Audit Partner Busyness Audit Partner Narcissism and Audit Report Lag: Role of Tenure and Busyness [(Articles in Press)]
  • Audit Partner Narcissism Audit Partner Narcissism and Audit Report Lag: Role of Tenure and Busyness [(Articles in Press)]
  • Audit Quality Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 129-146]
  • Audit Quality The Sensitivity of Accounting Conservatism to Audit Quality [Volume 4, Issue 15, 2013, Pages 149-172]
  • Audit Quality Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [Volume 6, Issue 22, 2015, Pages 29-56]
  • Audit Quality Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Audit Quality Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Audit Quality The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Audit Quality The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
  • Audit Quality The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
  • Audit Quality Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Audit Quality The Moderating Role of Audit Quality on the Impact of Tax Planning on Company Value [Volume 15, Issue 4, 2024, Pages 21-40]
  • Audit Quality The Impact of Sustainability Reporting on Audit Quality [(Articles in Press)]
  • Audit Report Lag Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 7-26]
  • Audit Report Lag Effects of Presence of Audit Committee and Its Characteristics on Audit Report [Volume 7, Issue 26, 2016, Pages 59-83]
  • Audit Report Lag Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Audit Report Lag Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Audit Report Lag Organizational Complexity and Audit Report Lag: Meta-Analysis [Volume 13, Issue 4, 2022, Pages 161-177]
  • Audit Report Lag Audit Partner Narcissism and Audit Report Lag: Role of Tenure and Busyness [(Articles in Press)]
  • Audit report type The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Audit Risk Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Audit Risk Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Audit Risk Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [Volume 12, Issue 1, 2021, Pages 45-68]
  • Audit Risk Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter? [Volume 15, Issue 4, 2024, Pages 41-56]
  • Audit Services Fee Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [Volume 12, Issue 1, 2021, Pages 45-68]
  • Audit Tenure Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [Volume 8, Issue 2, 2017, Pages 7-180]
  • Auditting Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • 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]
  • Auto Regressive Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Auto Regressive Integrated Moving Average Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]

B

  • Bad News Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Bad News The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Bad News Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Bad News The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Bad News The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • Balanced Scorecard Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • Balanced scorecard framework Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Bank Financing The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Banking Industry Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
  • Banking Industry Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • Bankruptcy Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2010, Pages 139-160]
  • Bankruptcy The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Bankruptcy Prediction Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Bankruptcy Risk Managerial Ability, Financial Performance and Bankruptcy Risk [Volume 9, Issue 1, 2018, Pages 35-61]
  • Banks Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Banks Stakeholders A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Bargaining Power Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Bargaining Power The Effect of Working Capital Management and Bargaining Power‌on the Speed of Business Credit Adjustment [(Articles in Press)]
  • Bayesian hierarchical method Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [(Articles in Press)]
  • Bee Algorithm New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • 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]
  • Behavioral Corporate Governance Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Behavioral Finance Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Behavioral Finance Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2018, Pages 71-103]
  • Behavioral Finance Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Behavioral Finance Information Asymmetry The Relationship between Environmental, Social and Governance (ESG) Performance and Investors’ Sentiment in the Presence of Information Asymmetry [Volume 16, Issue 3, 2025, Pages 79-100]
  • Behavioral theory of the firm An Investigation of the Mediation Effect of Aspiration Attainment on the Relationship between Income Smoothing and Strategic Management: Behavioral Theory of the Firm and Performance Feedback Theory Perspective [(Articles in Press)]
  • Behavioral Variables Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Benford’s law Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [Volume 11, Issue 1, 2020, Pages 61-83]
  • Beta Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • Bibliometric analysis Analysis of the Scientific Flow of Research Related to Accounting Education in Scopus Database [Volume 15, Issue 3, 2024, Pages 69-86]
  • Bibliometrics Critical Analysis of the Publication Process of Articles in the Accounting on the Consequences of the COVID-19 Pandemic in Iran: A bibliometric Analysis [Volume 15, Issue 4, 2024, Pages 101-114]
  • Bid Price Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2010, Pages 99-115]
  • Blockchain Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [(Articles in Press)]
  • Block Holders Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Board Characteristics Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Board Characteristics Investigate the Effect of Board Characteristics on the Relationship between Ownership Structure and Classification Shifting [Volume 13, Issue 1, 2022, Pages 167-184]
  • Board Characteristics The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
  • Board Composition Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]
  • Board Composition The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Board Composition Investigating the Impact of Ownership Structure and Board Composition on the Technical Efficiency of the Listed Companies on the Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 35-57]
  • Board Composition Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 105-127]
  • Board Independence Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Board Independence Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Board Independence Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Board Independence Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • 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]
  • Board of directors Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Board of Director’s Bonus The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Board of Directors Characteristics Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Board of Director’s Compensatio Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Board Process Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Board Size Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]
  • Board Size Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Board Structure Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Board Structure Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • Board Structure Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality [Volume 4, Issue 14, 2013, Pages 51-66]
  • Board Structure Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Breadth of Social Interactions The Impact Personality Traits and Wealth on Investment Intentions: The Mediating Role of Investors’ Social Interaction Breadth [(Articles in Press)]
  • Budgetary Pressures Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • Budget Operating Period Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Bundle Pricing Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Bushman et al (2004) framework Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Business Cycles Impact of Working Capital Management on Firm Profitability in Business Cycles [Volume 6, Issue 23, 2015, Pages 147-171]
  • Business Groups Effect of Information Asymmetric on Performance in Business Groups [Volume 6, Issue 21, 2015, Pages 113-131]
  • Business Groups Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Business Groups Business Group Affiliation and Corporate Sustainability Reporting [Volume 10, Issue 3, 2019, Pages 169-197]
  • Business Law The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2017, Pages 141-159]
  • Business shocks The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Business strategies Effects of Business Strategies on Investment Efficiency [Volume 9, Issue 4, 2018, Pages 153-184]
  • Business Strategy The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Business Strategy Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • Business Strategy The Impact of Business Strategies (Defensive and Aggressive) on Cost of Capital: The Mediating Role of Accounting Information Quality [(Articles in Press)]

C

  • C5 tree model Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2018, Pages 1-36]
  • Capital and Money Market Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Capital Expenditures Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Capital Expenditures The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Capital Intensity The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Capital Intensity Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Capital Investment Relationships among Idiosyncratic Uncertainty, Managerial Flexibility and Capital Investment within the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 29-52]
  • Capital Investment Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • 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]
  • Capital Market Cycle Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Capital Structure The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Capital Structure Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Capital Structure Investigating the Impacts of Concentration on Customer upon Capital Structure and Debt Maturity [Volume 10, Issue 1, 2019, Pages 39-65]
  • Capital Structure adjustment Dividend Smoothing Based on Financial Flexibility and Capital Structure Adjustment [Volume 11, Issue 1, 2020, Pages 85-112]
  • Capital Structure Optimism The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
  • Capital StructureThoeries Capital Structure: The Emprical Investigation of Market Timing Theory [Volume 3, Issue 9, 2012, Pages 123-142]
  • CAPM Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • CAPM Momentum Factor Effect on the Explanatory Power of Fama -French Three-Factor Model: Evidence from Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 59-88]
  • Career Success The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Carhart (1997) four factor model Momentum Factor Effect on the Explanatory Power of Fama -French Three-Factor Model: Evidence from Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 59-88]
  • Cash balances Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]
  • Cash-Based and Stock-Based Takeovers Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Cash Component Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Cash Components The Relationship between Cash and Accrual Components of Earnings with Stock Price [Volume 4, Issue 12, 2013, Pages 175-174]
  • Cash Conversion Cycle Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Cash Conversion Cycle Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Cash Conversion Cycle Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]
  • Cash Dividend Policy Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • Cash Effective Tax Rate Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Cash Effective Tax Rate Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]
  • Cash Flexibility The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility [Volume 16, Issue 2, 2025, Pages 31-48]
  • Cash Flow Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Cash Flow Rights Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]
  • Cash Flows Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • 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]
  • Cash Flow Sensitivity of Cash Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
  • Cash Holding Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [Volume 4, Issue 14, 2013, Pages 27-49]
  • Cash Holding Level Investigating the Role of Conservatism in the Relationship between Liquidity Policies and Tone Management [(Articles in Press)]
  • Cash Holdings Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]
  • Cash Holdings Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 55-76]
  • Cash Holdings Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
  • Cash Holdings Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Cash Holdings Investigating the Effects of Audit Committee Quality on Cash Holdings Level [Volume 8, Issue 2, 2017, Pages 63-83]
  • Cash Holdings Value of One Rials Cash Held by the Company from a Shareholder’s Perspective [Volume 9, Issue 2, 2018, Pages 35-66]
  • Cash Holdings Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Cash Ratio The Time Delay in Dividend Payment and Its Related Factors in the Iranian Stock Market [Volume 15, Issue 3, 2024, Pages 47-68]
  • Cash Recovery Rate Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • CEO Characteristics The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
  • CEO Extraversion The Moderating Role of Stereotype and Similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts [Volume 16, Issue 3, 2025, Pages 121-138]
  • CEO Fixed Effect The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]
  • CEO Narcissism Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
  • CEO overconfidence Effect of Tax Avoidance on Managerial Empire Building: The role of Monitoring Mechanisms and CEO Overconfidence [(Articles in Press)]
  • CEO's power The Effect of the CEO's Power on the Readability of Financial Reports with an Emphasis on the Role of Earnings Management and Institutional Investors [Volume 15, Issue 4, 2024, Pages 1-20]
  • CEO Tenure Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • CEO Tenure Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2018, Pages 185-215]
  • Certified Accountant Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2015, Pages 77-98]
  • Challenges Identifying the requirements, challenges, obstacles and consequences of the implementation of assurance on sustainability reporting of companies in Iran with thematic analysis approach [(Articles in Press)]
  • Change in the Cash Balance Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Changes in Cash Bonus of Directors Study of Relationship between Costs Behavior and Changes in Bonus for Directors [Volume 7, Issue 24, 2016, Pages 41-65]
  • Changes in Financial Leverage Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Changes in Return on Assets Study of Relationship between Costs Behavior and Changes in Bonus for Directors [Volume 7, Issue 24, 2016, Pages 41-65]
  • Clients’ Power The Effect Self-Actualization, Commitment to Auditor Independence, and Client Power on Auditors' Resistance to Client Pressure [Volume 16, Issue 2, 2025, Pages 67-98]
  • 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]
  • Code of Ethics Ethical Decision-Making Approaches of Companies’ Financial Managers [Volume 1, Issue 2, 2010, Pages 33-53]
  • Cognitive Drivers Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
  • Cognitive Styles Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Collabrative Learning Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Commercialization The Relationship between Commercialization of Audit Firms and Auditors’ Subjective Well-Being [Volume 14, Issue 1, 2023, Pages 191-214]
  • Commitment to Public Interests The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
  • Communication Skills Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • Companies Information Environment The impact of financial expertise of Audit committee on the Companies Information Environment [Volume 8, Issue 3, 2017, Pages 81-112]
  • Companies Ranking Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Company Features Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Company Financial Leverage The Relationship between Institutional Ownership Stability and Earnings Management in terms of Corporate Financial Leverage [Volume 12, Issue 4, 2021, Pages 155-177]
  • Company Income Tax Collection Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Company Life Cycle Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2018, Pages 217-237]
  • Company Size Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Company's Market Value Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Company's Performance The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Company's Uncertainty Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Company Value The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Comparability Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Compensation plan Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Competing Theory Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 121-139]
  • Competing Values Framework The effect of corporate culture in the form of competitive values and financial reporting quality:Change management and culture change [(Articles in Press)]
  • Competitive Ability Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Competitive advantage Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Complementary Services Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Complexity Organizational Complexity and Audit Report Lag: Meta-Analysis [Volume 13, Issue 4, 2022, Pages 161-177]
  • Compliance Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [(Articles in Press)]
  • Components of Income Statement An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Composition of the Board of Directors Corporate Characteristics and Effectiveness of Audit Committee: The Structural Equation Modeling Approach [Volume 9, Issue 3, 2018, Pages 89-114]
  • Comprehensive Index of Information Environment The impact of financial expertise of Audit committee on the Companies Information Environment [Volume 8, Issue 3, 2017, Pages 81-112]
  • Comprehensive Liquidity Index Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Computer assisted auditing techniques The influence of self-efficacy and remote auditing on auditor performance in the Post-COVID Era [(Articles in Press)]
  • Concentrated Institutional owner-ship Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2012, Pages 31-55]
  • Concentration of Ownership Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Concentration Ratio Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Conceptual Framework A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Conditional Conservatism The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2011, Pages 47-67]
  • Conditional Conservatism Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Conditional Conservatism The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [Volume 4, Issue 13, 2013, Pages 75-103]
  • Conditional Conservatism Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Conditional Conservatism Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Conditional Conservatism Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Conditional Conservatism Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Conditional Conservatism The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
  • Conditional Conservatism Investigating the impact of accounting conservatism on the financial reporting readability [(Articles in Press)]
  • Conditions of Stock Markets Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Conservatism Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]
  • Conservatism Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Conservatism Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Conservatism Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Conservatism Conservative Pricing [Volume 4, Issue 15, 2013, Pages 23-53]
  • Conservatism Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [Volume 4, Issue 15, 2013, Pages 55-77]
  • Conservatism Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Conservatism The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 141-162]
  • Conservatism The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Conservatism Impacts of Conditional Conservatism on Labor Investment Efficiency [Volume 10, Issue 2, 2019, Pages 137-156]
  • Conservatism The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • Conservatism Investigating the Role of Conservatism in the Relationship between Liquidity Policies and Tone Management [(Articles in Press)]
  • Conservatism Index Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Conservatism in Financial Reporting Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
  • Conservative Contract Motivation The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • 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]
  • Conservative Tax Motivation The Impact of Bad News on Conservatism Motivation in Accounting [Volume 14, Issue 3, 2023, Pages 39-57]
  • Consolidated Financial Statements Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Content analysis Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • 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]
  • 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]
  • Contingency Model A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Contingency theory Investigating the Moderating Role of Management Optimism and Myopia on the Relationship between Contingency Factors and Financial Sustainability [Volume 16, Issue 2, 2025, Pages 99-128]
  • Continuous Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Continuous Audit Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2016, Pages 63-82]
  • Continuous Entropy of Renyi Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Contrarian Investment Strategy Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • Control Risk Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2014, Pages 95-120]
  • Corporate Citizen Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Corporate Competitive Environment The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
  • Corporate Culture The effect of corporate culture in the form of competitive values and financial reporting quality:Change management and culture change [(Articles in Press)]
  • Corporate Default A Model for Predicting Corporate Default in Tehran Stock Exchange [Volume 10, Issue 1, 2019, Pages 1-38]
  • Corporate Default Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Corporate Diversification Strategy Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [Volume 9, Issue 1, 2018, Pages 63-90]
  • Corporate Diversity Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2018, Pages 217-237]
  • Corporate Economic Performance Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • 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]
  • Corporate Governance Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Corporate Governance The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Corporate Governance The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2010, Pages 7-29]
  • Corporate Governance Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Corporate Governance Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 151-170]
  • Corporate Governance Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Corporate Governance Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Corporate Governance The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Corporate Governance Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Corporate Governance Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Corporate Governance Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2015, Pages 33-53]
  • Corporate Governance Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Corporate Governance Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
  • Corporate Governance Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Corporate Governance Impact of Corporate Governance and Earning Management on Liquidity in Companies in the Tehran Stock Exchange [Volume 8, Issue 1, 2017, Pages 7-27]
  • Corporate Governance Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Corporate Governance Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Corporate Governance Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Corporate Governance Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Corporate Governance Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Corporate Governance A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Corporate Governance The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
  • Corporate Governance The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
  • 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]
  • Corporate Governance Determinants of Financial Risk Disclosure under Accounting Standard No. 37 [(Articles in Press)]
  • Corporate Governance Mechanisms The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs [(Articles in Press)]
  • Corporate life cycle Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Corporate Ownership Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2018, Pages 217-237]
  • Corporate Risk Reporting A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Corporate Social Reputation The effect of Favorable Financial Reporting and Informativeness of Accounting Earnings on Corporate Social Reputation [(Articles in Press)]
  • Corporate Social Responsibility Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Corporate Social Responsibility Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Corporate Social Responsibility Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Corporate Social Responsibility Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 1, 2020, Pages 159-189]
  • Corporate social responsibility performance The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
  • Corporate sustainability performance The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
  • Corporate sustainability performance The Effect of Business Risk Management in Improving Corporate Sustainability Performance with an Emphasis on the Role of Management Ability [Volume 15, Issue 3, 2024, Pages 111-132]
  • Corporate value The Moderating Role of Audit Quality on the Impact of Tax Planning on Company Value [Volume 15, Issue 4, 2024, Pages 21-40]
  • Cost Accounting Change Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Cost Behavior Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • Cost Behavior The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • 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]
  • Cost of Capital Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]
  • Cost of Capital Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Cost of Capital Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Cost of Capital Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Cost of Capital The Impact of Business Strategies (Defensive and Aggressive) on Cost of Capital: The Mediating Role of Accounting Information Quality [(Articles in Press)]
  • Cost of Debt Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Cost of Debt The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [(Articles in Press)]
  • Cost of Equity Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Cost of Equity Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Cost of Equity Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 6, Issue 22, 2015, Pages 7-28]
  • Cost of Equity Capital The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2011, Pages 47-67]
  • Cost of Equity Capital Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2010, Pages 9-32]
  • Cost of Research and Development Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Costs Behavior Study of Relationship between Costs Behavior and Changes in Bonus for Directors [Volume 7, Issue 24, 2016, Pages 41-65]
  • Covid-19 Critical Analysis of the Publication Process of Articles in the Accounting on the Consequences of the COVID-19 Pandemic in Iran: A bibliometric Analysis [Volume 15, Issue 4, 2024, Pages 101-114]
  • Covid-19 The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility [Volume 16, Issue 2, 2025, Pages 31-48]
  • Crash Risk of Future Stock Price Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Crash Risk of Stock Price Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [Volume 9, Issue 1, 2018, Pages 63-90]
  • Crash Risk of Stock Price Relationship between Information Disclosure with the Stock Price Synchronicity and Crash Risk of Falling Stock Prices within Simultaneous Equations System [Volume 10, Issue 1, 2019, Pages 169-194]
  • Credit Ranking Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Credit Rating The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns [Volume 12, Issue 2, 2021, Pages 105-121]
  • Credit Rating The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • Crisis The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • Critical analysis Critical Analysis of the Publication Process of Articles in the Accounting on the Consequences of the COVID-19 Pandemic in Iran: A bibliometric Analysis [Volume 15, Issue 4, 2024, Pages 101-114]
  • Cross-Validation Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Cultural Responsibility Accounting Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [(Articles in Press)]
  • Culture Change The effect of corporate culture in the form of competitive values and financial reporting quality:Change management and culture change [(Articles in Press)]
  • Customer Concentration Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 103-129]
  • Customer Concentration Investigating the Impacts of Concentration on Customer upon Capital Structure and Debt Maturity [Volume 10, Issue 1, 2019, Pages 39-65]

D

  • Dark Personality The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Data Envelopment Analysis Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • Data Envelopment Analysis (DEA) Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2012, Pages 133-160]
  • Data Envelopment Analysis (DEA) Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2012, Pages 105-132]
  • Data Envelopment Analysis (DEA) Investigating the Impact of Ownership Structure and Board Composition on the Technical Efficiency of the Listed Companies on the Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 35-57]
  • Data Envelopment Analysis (DEA) Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Data Mining Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2010, Pages 77-97]
  • Data Mining Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Data mining methods Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2018, Pages 1-36]
  • DeAngelo’s Life Cycle Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
  • Debt Maturities Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Debt Payment Ability Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Debt Ratio Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Decision Making The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • Decline Stage The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Defenders Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • Deferred income The Impact of Changes in Deferred Revenues on Future Financial Performance [(Articles in Press)]
  • 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]
  • Detecting of fraud in financial statements New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Developing Countries The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 139-159]
  • Development Drivers Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]
  • 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]
  • Deviation of Optimum Level of Cash Holding The Impact of Deviation from Optimum Level of Cash Holding on Future Accumulated Abnormal Stock Returns [Volume 7, Issue 24, 2016, Pages 137-154]
  • 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]
  • Dialectical Metaphor Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • Dialogic Accounting Metaphor Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
  • Dickinson Model Firm Life Cycle and Predictability of Going Concern [(Articles in Press)]
  • Dickinson’s Life Cycle Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
  • Difference between Accounting Earnings with Taxable Earnings Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Difference in Differences Approach Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Difference-in-Differences Approach The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility [Volume 16, Issue 2, 2025, Pages 31-48]
  • Differential Information Content Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Differential Persistence Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Differential Timeliness Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Digital ethics Ethical Concerns Related to the Use of Artificial Intelligence In ccounting [(Articles in Press)]
  • Direct Cash Flows Method Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • 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]
  • Disclosure Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Disclosure of Information Investigating the Factors Affecting Timely Audit Reports [Volume 9, Issue 1, 2018, Pages 115-146]
  • Disclosure of Key Audit Matters The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs [(Articles in Press)]
  • Disclosure Quality Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Disclosure Quality Relationship between Disclosure Quality and Agency Costs of Companies listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 67-89]
  • Disclosure Rate of Corporate Social Responsibility Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Disclosure score The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
  • Discount Rate Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Discourse on Auditor Interaction Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • Discretionary Accruals Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Discretionary Accruals Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • Discretionary Accruals The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2010, Pages 7-29]
  • Discretionary Accruals Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2010, Pages 75-93]
  • Discretionary Accruals The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Discretionary Accruals The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Discretionary Accruals The Impact of Earnings Management on the Predictive Ability of Accruals in Listed Companies in Tehran Stock Exchange (Implications for Earnings Quality) [Volume 4, Issue 12, 2013, Pages 133-153]
  • Discretionary Accruals The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [Volume 4, Issue 13, 2013, Pages 75-103]
  • Discretionary Accruals Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Discretionary Accruals Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
  • Discretionary Accruals Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Discretionary Accruals Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Discretionary Accruals Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Discretionary Accruals The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
  • Discretionary Accruals The Impact of Sustainability Reporting on Audit Quality [(Articles in Press)]
  • Discretionary Factors Accounting Asset Informativeness Considering Innate and Discretionary Factors: The Effect of Standards Implementation Quality and Fundamental Factors [Volume 16, Issue 2, 2025, Pages 49-66]
  • Distribution of Financial Statements Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [Volume 11, Issue 1, 2020, Pages 61-83]
  • Distributions to Debt Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Distributions to Equity Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Diversification Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]
  • Dividend Changes Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • Dividend Payout The Sensitivity of Accounting Conservatism to Audit Quality [Volume 4, Issue 15, 2013, Pages 149-172]
  • Dividend Policy The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Dividend Policy Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges [Volume 5, Issue 19, 2014, Pages 75-94]
  • Dividend Policy Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Dividend Policy Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Dividend Smoothing Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
  • Dividend Smoothing Dividend Smoothing Based on Financial Flexibility and Capital Structure Adjustment [Volume 11, Issue 1, 2020, Pages 85-112]
  • Documents Suspected of Fraud A Model for Identifying Physical Notes and Documents Suspected of Fraud: Based on Their Appearance [Volume 12, Issue 3, 2021, Pages 129-146]
  • Down-to-up Volatility Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Dynamic Competitive Capabilities Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
  • Dynamic Resource-Based Theory Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]

E

  • Eaning Perisitency Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
  • Earning Instability Abnormal Accruals, Earning Instability and Financial Distress [Volume 4, Issue 12, 2013, Pages 7-33]
  • Earning Management The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Earning Management The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [Volume 4, Issue 13, 2013, Pages 75-103]
  • Earning Management Impact of Corporate Governance and Earning Management on Liquidity in Companies in the Tehran Stock Exchange [Volume 8, Issue 1, 2017, Pages 7-27]
  • Earning Management The Relationship between Institutional Ownership Stability and Earnings Management in terms of Corporate Financial Leverage [Volume 12, Issue 4, 2021, Pages 155-177]
  • Earning per Share Effect of Adjusting Accounting Errors Identified by Independent Auditors on Dividend Policy of Companies Listed in Tehran Stock Exchanges [Volume 5, Issue 19, 2014, Pages 75-94]
  • Earning Persistence Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • Earning Quality Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Earning Quality Abnormal Accruals, Earning Instability and Financial Distress [Volume 4, Issue 12, 2013, Pages 7-33]
  • Earning Quality Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Earning Quality Index Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Earnings Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Earnings Announcement The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Earnings Based Anomaly Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • Earnings Classification Shifting Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [(Articles in Press)]
  • Earnings Comparability The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Earnings Components Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Earnings Forecast Accuracy Relationship between Accuracy of Managers’ Earnings Forecasts and Senior Managers’ Turning [Volume 6, Issue 20, 2015, Pages 147-169]
  • Earnings Forecast News Content Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Earnings from Oil and its Derivatives Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Earnings Informativeness Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Earnings Informativeness Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Earnings Informativeness Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Earnings Management Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Earnings Management Auditor Tenure and Earnings Management [Volume 2, Issue 4, 2011, Pages 65-82]
  • Earnings Management The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2010, Pages 7-29]
  • Earnings Management Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2010, Pages 75-93]
  • Earnings Management The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Earnings Management Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Earnings Management Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
  • Earnings Management Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Earnings Management Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Earnings Management Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Earnings Management Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [Volume 6, Issue 22, 2015, Pages 29-56]
  • Earnings Management Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2015, Pages 33-53]
  • Earnings Management Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2015, Pages 55-75]
  • Earnings Management Moral Hazard and Earnings Management [Volume 7, Issue 24, 2016, Pages 67-90]
  • Earnings Management Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Earnings Management Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [Volume 8, Issue 2, 2017, Pages 85-104]
  • Earnings Management Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Earnings Management Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Earnings Management Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Earnings Management The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • Earnings Management The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Earnings Management The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
  • Earnings Management Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Earnings Management The Effect of the CEO's Power on the Readability of Financial Reports with an Emphasis on the Role of Earnings Management and Institutional Investors [Volume 15, Issue 4, 2024, Pages 1-20]
  • 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]
  • Earnings Management Agency Costs Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management [Volume 9, Issue 3, 2018, Pages 65-87]
  • Earnings Management Reductive Models Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
  • Earnings per share forecasting Forecasting EPS o with Hybrid Genetic algorithm, particle swarm optimization and Neural networks [Volume 8, Issue 3, 2017, Pages 7-34]
  • Earnings Persistence Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2010, Pages 55-37]
  • Earnings Persistence Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [Volume 4, Issue 13, 2013, Pages 7-27]
  • Earnings Persistence Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
  • Earnings Predictability Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • Earnings Quality Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Earnings Quality The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Earnings Quality Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange [Volume 1, Issue 3, 2010, Pages 117-138]
  • Earnings Quality The Sensitivity of Accounting Conservatism to Audit Quality [Volume 4, Issue 15, 2013, Pages 149-172]
  • Earnings Quality Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Earnings Quality Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Earnings Quality Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 121-139]
  • Earnings Quality Investigation of Relationship between Discretionary Accruals and Auditor Change [Volume 6, Issue 20, 2015, Pages 105-121]
  • Earnings Quality Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Earnings Quality Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Earnings Quality Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
  • Earnings Quality The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • Earnings Quality Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]
  • Earnings Quality Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Earnings Quality The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
  • Earnings Quality Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
  • Earnings Quality Investigating the effect of the same tenure of CEO and CFO on the audit fees [(Articles in Press)]
  • Earnings Quality Modeling and Identifying Factors Affecting Earning Sustainability Using the Meta-Synthesis Method [Volume 16, Issue 2, 2025, Pages 1-30]
  • Earnings Quality؛ Information Asymmetry Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]
  • Earnings Response Coefficient Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Earnings Response Coefficient Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Earnings Smoothing Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • Earnings Smoothing The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • Earnings Smoothness The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Earnings Surprises The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Earning Status Reversibility Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
  • Earnings Thresholds Relationship between Audit Quality and Earnings Management to Meet Earnings Thresholds [Volume 6, Issue 22, 2015, Pages 29-56]
  • Earnings Volatility Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • Eco-Efficiency Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Economic Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Economic Consequences The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
  • Economic Growth Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Economic Prediction Macro-accounting Explanation with Emphasis on the Importance of Accounting Data in Inflation Modeling [Volume 10, Issue 4, 2019, Pages 215-242]
  • Economic Recession The Impact of Economic Recession on the Relationship Between Real Earnings Management and Accrual-Based Earnings Management [Volume 16, Issue 2, 2025, Pages 129-150]
  • Economic Value Added Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Educational Needs Examination of the Educational Needs of Accounting Graduate Students in the Knowledge and Skills Required in Qualitative and Quantitative Research: Meta- Synthesis Application [(Articles in Press)]
  • 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]
  • Effective Factors A Model of Effective Factors in Financial Restatements in Iran [Volume 3, Issue 9, 2012, Pages 167-194]
  • Effective Rate of Cash Tax Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Effective Tax Rate Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Efficiency Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Efficiency of Company Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]
  • Efficient Earnings Management Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2010, Pages 75-93]
  • Efficient Market The Effects of Price Limit Change on the Trade Volume Shares and Return for Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 155-174]
  • Efficient Portfolio Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2012, Pages 105-132]
  • 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 Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • 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]
  • Empirical expertise Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Endogenous and Exogenous Success The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Enterprise Resource planning The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
  • Entrepreneurial Intention The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Entropy Index Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Entropy of Financial Ftatements Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Entropy of Financial Statement Effects of Entropy of Financial Statements on the Adjustment Speed of Capital Structure [Volume 9, Issue 3, 2018, Pages 145-176]
  • Environmental The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
  • Environmental The Relationship between Environmental, Social and Governance (ESG) Performance and Investors’ Sentiment in the Presence of Information Asymmetry [Volume 16, Issue 3, 2025, Pages 79-100]
  • Environmental Accounting Information System Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Environmental and Social and Corporate Governance Reporting Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Environmental Circumstances Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Environmental Factors in Audit Quality Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Environmental Management Accounting Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Environmental Pressure The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
  • Environmental Social and Governance (ESG) Disclosure Disclosure of Environmental, Social and Governance Information and Stock Liquidity [(Articles in Press)]
  • Environmental sustainability Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Environmental tax Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Environmental Uncertainty Relationships among Idiosyncratic Uncertainty, Managerial Flexibility and Capital Investment within the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 29-52]
  • Environmental Uncertainty Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • 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]
  • Epistemic motivation The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2017, Pages 65-92]
  • Equity Book Value Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Equity Financing" Investigating the Impact of Managerial Ability on External Financing Policy with the Mediating Role of Financial Constraints [(Articles in Press)]
  • Equity Value Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Error Management Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • ESG Disclosure The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [(Articles in Press)]
  • ESG Performance The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [(Articles in Press)]
  • Essential knowledge & Skills Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Estimation Risk of bankruptcy Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • 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]
  • Ethical Behaviors Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Ethical Beliefs Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • 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]
  • Ethical concern of artificial intelligence Ethical Concerns Related to the Use of Artificial Intelligence In ccounting [(Articles in Press)]
  • Ethical Decision-Making Ethical Decision-Making Approaches of Companies’ Financial Managers [Volume 1, Issue 2, 2010, Pages 33-53]
  • Ethical Decision-Making Approaches Ethical Decision-Making Approaches of Companies’ Financial Managers [Volume 1, Issue 2, 2010, Pages 33-53]
  • Ethical Leadership The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • Ethical Leadership The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Ethical Leadership The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Ethical Pressures Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Ethics in Accounting The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • 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]
  • Event Study Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Event Study Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Event Window Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Excess Cash Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2012, Pages 7-29]
  • Excess Return Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [Volume 4, Issue 14, 2013, Pages 27-49]
  • Executive Compensation Performance Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
  • Existing Competition Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Existing Competition Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
  • Expected Returns Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Experience The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • 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]
  • Expert Services Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Explanatory disclosures A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • External Financial Resources Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • External financing Opportunistic Related Party Transactions and Sensitivity of Investments and External Financing to Market Value and Internally Generated Cash Flows [(Articles in Press)]
  • External Monitoring Managerial Overconfidence and Accounting Conservatism [Volume 5, Issue 16, 2014, Pages 55-79]
  • External Monitoring Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]

F

  • Factor Analysis Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Factors Contingency Theory Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Fair Value A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]
  • Fama and French Five-Factor Model Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2018, Pages 71-103]
  • Fama and French model The role of behavioral tendencies (sentiment) of investors in valuation of the company [Volume 8, Issue 4, 2017, Pages 7-35]
  • Fama and French Three-Factor Model Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • Fama-French three factor model Momentum Factor Effect on the Explanatory Power of Fama -French Three-Factor Model: Evidence from Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 59-88]
  • Family Ownership Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Family Ownership Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • Favorable Financial Reporting The effect of Favorable Financial Reporting and Informativeness of Accounting Earnings on Corporate Social Reputation [(Articles in Press)]
  • Feltham- Ohlsen (1995) Valuation Model Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2011, Pages 141-160]
  • FERC Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Financial Accountability The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Financial Analyst The Moderating Role of Stereotype and Similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts [Volume 16, Issue 3, 2025, Pages 121-138]
  • Financial Constrained Firm Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
  • Financial Constraint Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Financial Constraint" Investigating the Impact of Managerial Ability on External Financing Policy with the Mediating Role of Financial Constraints [(Articles in Press)]
  • Financial Constraints Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
  • Financial Constraints Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [Volume 10, Issue 1, 2019, Pages 67-90]
  • Financial Constraints The Impact of Liquidity and Investment Opportunity on Investment Decisions Moderated by Financial Constraints [Volume 13, Issue 1, 2022, Pages 83-96]
  • Financial crises The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [Volume 4, Issue 13, 2013, Pages 75-103]
  • Financial Crisis The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Financial Crisis The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • Financial Criteria Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Financial Distress Abnormal Accruals, Earning Instability and Financial Distress [Volume 4, Issue 12, 2013, Pages 7-33]
  • Financial Distress Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
  • Financial Distress Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Financial Distress Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Financial Distress Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Financial Distress Impact of Life Cycle on Corporate Restructuring while in Financial Distress [Volume 10, Issue 2, 2019, Pages 113-135]
  • Financial Distress Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • Financial Distress Prediction Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2010, Pages 139-160]
  • Financial Dogmatism Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Financial expertise Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Financial Expertise of Audit Committee The impact of financial expertise of Audit committee on the Companies Information Environment [Volume 8, Issue 3, 2017, Pages 81-112]
  • Financial Flexibility Relationship between Financial Flexibility and Capital Structure [Volume 3, Issue 8, 2012, Pages 49-71]
  • Financial Flexibility Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Financial Flexibility Dividend Smoothing Based on Financial Flexibility and Capital Structure Adjustment [Volume 11, Issue 1, 2020, Pages 85-112]
  • Financial Information Quality Assessment of Effect of Corporate Governance Attitudes on Financial Information’s Quality of the Firms Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 151-170]
  • Financial Information Transparency Financial Information Transparency and Informativeness Content of Earnings [Volume 3, Issue 8, 2012, Pages 113-130]
  • Financial Institutions Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Financial Intelligence The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Financial Leverage The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Financial Leverage Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Financial Leverage Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Financial Performance Managerial Ability, Financial Performance and Bankruptcy Risk [Volume 9, Issue 1, 2018, Pages 35-61]
  • Financial Performance Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Financial Performance The Effect of Implementing Quality Costing on Financial Performance: Case Study of Hormozgan Gas Company [Volume 16, Issue 3, 2025, Pages 139-156]
  • Financial Ratio Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2017, Pages 161-190]
  • Financial Ratios Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2010, Pages 139-160]
  • Financial Ratios The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
  • Financial Ratios New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Financial Reporting Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2017, Pages 161-190]
  • Financial Reporting Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]
  • Financial Reporting A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]
  • Financial Reporting Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [(Articles in Press)]
  • Financial Reporting Investigating the effect of client employee training on audit efficiency [(Articles in Press)]
  • Financial Reporting Investigating the impact of accounting conservatism on the financial reporting readability [(Articles in Press)]
  • Financial Reporting Frequency Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 6, Issue 22, 2015, Pages 7-28]
  • Financial Reporting Quality The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Financial Reporting Quality Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Financial Reporting Quality The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Financial Reporting Quality Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
  • Financial Reporting Quality The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Financial Reporting Quality The effect of corporate culture in the form of competitive values and financial reporting quality:Change management and culture change [(Articles in Press)]
  • Financial Reporting Readability Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory [Volume 9, Issue 2, 2018, Pages 191-218]
  • Financial Reporting Readability Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Financial Reporting Supply Chain Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
  • Financial Reporting Timeliness Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Financial Reporting Transparency Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
  • Financial Reporting Transparency Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2018, Pages 185-215]
  • Financial Reporting Transparency Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Financial Resources Relationship between Corporate Life Cycle and Corporate Social Responsibility, and Moderating Role of Financial Resources [Volume 10, Issue 3, 2019, Pages 69-87]
  • Financial Restatement A Model of Effective Factors in Financial Restatements in Iran [Volume 3, Issue 9, 2012, Pages 167-194]
  • Financial Restatements The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Financial Risk Disclosure Determinants of Financial Risk Disclosure under Accounting Standard No. 37 [(Articles in Press)]
  • Financial Satisfaction Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Financial Slack Structure and Process Characteristics of Board of Directors and Financial Risks: Changes in Liquidity - Changes in Financial Slack [Volume 6, Issue 22, 2015, Pages 81-105]
  • Financial Socialization Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Financial Stability Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms [Volume 13, Issue 2, 2022, Pages 83-104]
  • Financial Statement Comparability Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • Financial Statement Restatement The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Financial statements comparability The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
  • Financing Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Financing The Effect of Working Capital Management and Bargaining Power‌on the Speed of Business Credit Adjustment [(Articles in Press)]
  • Financing Costs Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2015, Pages 7-32]
  • Firm Characteristics Determinants of Financial Risk Disclosure under Accounting Standard No. 37 [(Articles in Press)]
  • Firm Characteris-tics Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Firm Efficiency Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Firm Growth The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • Firm Life Cycle Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Firm Performance An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Firm Performance Effect of Information Asymmetric on Performance in Business Groups [Volume 6, Issue 21, 2015, Pages 113-131]
  • Firm Size Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Firm Size Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Firm Size Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Firm Size The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
  • Firms’ Ranking Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • Firm’s Scope of Operation Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]
  • Firm Value Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Firm Value Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]
  • Firm Value Companies’ Investments and the Relationship between Loses and Companies’ Value in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 35-54]
  • Firm Value Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [Volume 4, Issue 14, 2013, Pages 27-49]
  • Firm Value Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Firm Value Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • Firm Value Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 1, 2020, Pages 159-189]
  • Firm Value The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
  • Firm Value The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Fixed Assets Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
  • Fixed Costs Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • Flipped Learning Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Fnancial Ratios The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Focus Group Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Focus Groups Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • Fog Index Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Followership Style The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
  • Forecast Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Forecast Haracteristics Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Forecasting Designing an Optimal Model for Predicting Stock Liquidity Using the Random Forest [(Articles in Press)]
  • Forecast Properties The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • Forensic audit A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • Forensic auditor A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • Fradulent Financial Reporting The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
  • Fraud The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
  • Fraud Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2017, Pages 161-190]
  • 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 Risk Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Fraud Risk Assessment Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • Fraud Risk Assessment A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Fraud risks Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
  • Fraud tolerance Investigating the effect of personal and organizational variables on fraud tolerance [(Articles in Press)]
  • Fraudulent Financial Reporting Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Fraudulent Financial Reporting Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms [Volume 13, Issue 2, 2022, Pages 83-104]
  • Fraudulent Financial Reporting Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • 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]
  • Fraudulent Financial Reporting Fraudulent Financial Reporting and Sustainability Reporting: The Moderating Role of Managers' Behavioral Traits [(Articles in Press)]
  • Fraudulent Reporting Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Free Cash Flow The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Free Cash Flow Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics [Volume 4, Issue 13, 2013, Pages 7-27]
  • Free Cash Flow Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Free Cash Flow The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
  • Free cash flows An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Free cash flows hypothesis An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Free Float The Time Delay in Dividend Payment and Its Related Factors in the Iranian Stock Market [Volume 15, Issue 3, 2024, Pages 47-68]
  • 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]
  • Fundamental Analysis Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • Fundamental Variables Accounting Asset Informativeness Considering Innate and Discretionary Factors: The Effect of Standards Implementation Quality and Fundamental Factors [Volume 16, Issue 2, 2025, Pages 49-66]
  • Future of accounting Ethical Concerns Related to the Use of Artificial Intelligence In ccounting [(Articles in Press)]
  • Future Operating Performance The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Future Performance Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Fuzzy Analytical Hierarchy Process Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Fuzzy Approach Fuzzy Approaches Ability and their Performance Comparison to Fraud Detection in Financial Reporting [Volume 8, Issue 4, 2017, Pages 161-190]
  • Fuzzy Delphi A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • Fuzzy Delphi Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • Fuzzy Delphi Approach Analyzing the Consequences of Investors’ Analytical Paralysis in the Capital Market [Volume 16, Issue 3, 2025, Pages 157-172]
  • Fuzzy Delphi method Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Fuzzy Delphi method A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Fuzzy Inference Logic Expanding the Contextual Axes of Sustainable Intellectual Capital Reporting: Fuzzy Inference Evaluation of Multi-Sector Subsets [Volume 15, Issue 3, 2024, Pages 87-110]
  • Fuzzy Interpretive Matrix Analysis Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
  • Fuzzy Logic Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • 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]

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]
  • Gender diversity Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality [Volume 10, Issue 1, 2019, Pages 137-168]
  • Generalized Method of Moments The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Generalized Method of Moments (GMM) Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [Volume 11, Issue 1, 2020, Pages 35-59]
  • Generalized Method of Moments (GMM) The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • Genetic Algorithm Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Genetic Algorithm Forecasting EPS o with Hybrid Genetic algorithm, particle swarm optimization and Neural networks [Volume 8, Issue 3, 2017, Pages 7-34]
  • Global Financial Crisis The Effect of Global Financial Crisis on Earnings Quality [Volume 8, Issue 4, 2017, Pages 37-64]
  • GMM Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
  • Going Concern Firm Life Cycle and Predictability of Going Concern [(Articles in Press)]
  • Going Concern Opinion Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Good News Conditional conservatism and further negative news in the companies listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 7-27]
  • Good News The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Good News Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Governmental Accounting Reforms A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran [Volume 2, Issue 5, 2011, Pages 51-73]
  • Green Corporate Citizen Approach Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach [Volume 15, Issue 3, 2024, Pages 133-160]
  • Gross Domestic Product Designing and Formulating the Forecasting Model of Economic Growth by Accounting Approach [Volume 9, Issue 3, 2018, Pages 39-63]
  • Gross Domestic Product The Impact of Economic Recession on the Relationship Between Real Earnings Management and Accrual-Based Earnings Management [Volume 16, Issue 2, 2025, Pages 129-150]
  • 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]
  • Growth The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Growth The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Growth Argument Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • Growth-Learning Theory Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Growth of Investment Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Growth of Sales Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Growth-Size Theory Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Growth Stage The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]

H

  • Headline Earnings Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
  • Headline Earnings Exclusions Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
  • Herding Behavior Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Herfindahl-Hirschman Index Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Herfindal Index Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Heterogeneity Theory Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Hidden Markov Chain Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [(Articles in Press)]
  • Hierarchical Theory Value of One Rials Cash Held by the Company from a Shareholder’s Perspective [Volume 9, Issue 2, 2018, Pages 35-66]
  • 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]
  • Higher Education and Research Institutions The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • High Financial Distress Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
  • Hoelt-Winters Exponential Smoothing Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Honesty-Humility The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
  • Hormozgan Gas company The Effect of Implementing Quality Costing on Financial Performance: Case Study of Hormozgan Gas Company [Volume 16, Issue 3, 2025, Pages 139-156]
  • Hostile and Friendly Takeovers Effect of Firms' Acquisition Strategy on Earnings Management [Volume 2, Issue 7, 2011, Pages 99-120]
  • Human Capital Investigating the effect of client employee training on audit efficiency [(Articles in Press)]
  • Hysterical Disorder Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]

I

  • IFRS for SMEs Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • IFRS in Iran Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Implied Cost of Capital Relationship between Life Cycle Stages of the Firm and Implied Cost of Capital, Based on Dynamic Resource-based Theory [Volume 8, Issue 2, 2017, Pages 105-131]
  • Important Information Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Impression Management Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Improvement of Model Accuracy Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Incentive Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [Volume 15, Issue 4, 2024, Pages 75-100]
  • Income Smoothing Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Income Smoothing Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Income Smoothing Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Income Smoothing An Investigation of the Mediation Effect of Aspiration Attainment on the Relationship between Income Smoothing and Strategic Management: Behavioral Theory of the Firm and Performance Feedback Theory Perspective [(Articles in Press)]
  • Independence enforcement The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
  • Independent Audit History of the Audit Committee Chairman Investigating the Effect of Audit Committee Chairman Characteristics on Audit Fees [(Articles in Press)]
  • Independent auditors The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
  • 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]
  • Indicator A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • Indirect Cash Flows Method Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • 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]
  • 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]
  • Industry Auditor Expertise The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
  • Industry-level news Investigating the Effect of Relative Firms Profitability on Stock Return Sensitivity to Industry-Level News [Volume 4, Issue 15, 2013, Pages 7-32]
  • Industry Tournament Incentives The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
  • Industry Type Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Industry Type Determinants of Financial Risk Disclosure under Accounting Standard No. 37 [(Articles in Press)]
  • Inefficiency of Investment Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Inefficiency of Investment Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Inefficient Investment Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Inflation Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2011, Pages 27-46]
  • Inflation Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
  • Information Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Information and Communication Technology Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Information Asymmetry Firm Value, Cash Holdings and Information Asymmetry [Volume 3, Issue 8, 2012, Pages 131-149]
  • Information Asymmetry Relationship between Earnings Management and Information Asymmetry in the Condition of Environmental Uncertainty [Volume 5, Issue 17, 2014, Pages 7-27]
  • Information Asymmetry Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • Information Asymmetry Effects of Firm Size on the Relationship between Disclosure and Cost of Equity Capital in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 91-111]
  • Information Asymmetry The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 141-162]
  • Information Asymmetry Effect of Information Asymmetric on Performance in Business Groups [Volume 6, Issue 21, 2015, Pages 113-131]
  • Information Asymmetry Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 6, Issue 22, 2015, Pages 7-28]
  • Information Asymmetry Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2015, Pages 33-53]
  • Information Asymmetry Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2018, Pages 37-69]
  • Information Asymmetry Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Information Asymmetry Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Information Asymmetry Investigating the Impact of Information Voluntary Disclosure on the Relationship between Tax Aggressiveness and Information Asymmetry [Volume 12, Issue 2, 2021, Pages 49-65]
  • Information Asymmetry Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
  • Information Asymmetry Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • 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]
  • Information Asymmetry the relationship between corporate social responsibilities and stock price crash risk, emphasizing the moderating role of regulatory mechanisms and information asymmetry [(Articles in Press)]
  • Information Asymmetry Disclosure of Environmental, Social and Governance Information and Stock Liquidity [(Articles in Press)]
  • Information Asymmetry Between Manager Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [(Articles in Press)]
  • Information Content An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Information Network Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [(Articles in Press)]
  • Information Systems Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2016, Pages 135-158]
  • Information Technology Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • Information Transparency Rate Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Informativeness of Accounting Earnings The effect of Favorable Financial Reporting and Informativeness of Accounting Earnings on Corporate Social Reputation [(Articles in Press)]
  • Informative-ness of Earning Effect of Board Composition on Informativeness and Quality of Earnings: Evidence from Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 105-127]
  • Inherent Factors Accounting Asset Informativeness Considering Innate and Discretionary Factors: The Effect of Standards Implementation Quality and Fundamental Factors [Volume 16, Issue 2, 2025, Pages 49-66]
  • Inherent Risk Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [Volume 5, Issue 19, 2014, Pages 95-120]
  • Initial Audit Engagement Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [Volume 4, Issue 15, 2013, Pages 105-127]
  • Initial Public Offer Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2015, Pages 55-75]
  • Initial Public Offerings Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Input Factors/Output Factors in Audit Quality Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants [Volume 7, Issue 25, 2016, Pages 167-189]
  • Institutional Investors The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Institutional Investors Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange [Volume 1, Issue 3, 2010, Pages 117-138]
  • Institutional Investors The Effect of the CEO's Power on the Readability of Financial Reports with an Emphasis on the Role of Earnings Management and Institutional Investors [Volume 15, Issue 4, 2024, Pages 1-20]
  • Institutional Ownership Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Institutional Ownership Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Institutional Ownership Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [Volume 12, Issue 1, 2021, Pages 159-172]
  • Institutional Ownership The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
  • Institutional Ownership the relationship between corporate social responsibilities and stock price crash risk, emphasizing the moderating role of regulatory mechanisms and information asymmetry [(Articles in Press)]
  • Institutional Ownership Concentration Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Institutional Ownership Stability The Relationship between Institutional Ownership Stability and Earnings Management in terms of Corporate Financial Leverage [Volume 12, Issue 4, 2021, Pages 155-177]
  • Institutional Shareholder Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Institutional Shareholders Assessment of Cash Flow Sensitivity of Cash Holdings [Volume 5, Issue 19, 2014, Pages 51-73]
  • Institutional Shareholders Corporate Characteristics and Effectiveness of Audit Committee: The Structural Equation Modeling Approach [Volume 9, Issue 3, 2018, Pages 89-114]
  • Insufficient Cash Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2012, Pages 7-29]
  • Intangible Return Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • 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]
  • Intellectual Capital Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • Intellectual Capital Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2012, Pages 133-160]
  • Intellectual Capital Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Intellectual Capital Expanding the Contextual Axes of Sustainable Intellectual Capital Reporting: Fuzzy Inference Evaluation of Multi-Sector Subsets [Volume 15, Issue 3, 2024, Pages 87-110]
  • Intergenerational Equity Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Internal Audit Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2016, Pages 63-82]
  • Internal Audit Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Internal Audit Function The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • Internal Auditors’ Responses Internal Auditors' Responses to Fraud Risks [Volume 14, Issue 1, 2023, Pages 119-141]
  • Internal Audit Unit The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Internal Control The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions [Volume 2, Issue 4, 2011, Pages 7-27]
  • Internal Control Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2017, Pages 119-139]
  • Internal Control Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Internal Control the relationship between corporate social responsibilities and stock price crash risk, emphasizing the moderating role of regulatory mechanisms and information asymmetry [(Articles in Press)]
  • Internal Financing Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Internal Financing Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]
  • Internal Financing Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Internal Information Quality The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Internal Rate of Return Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • International Financial Reporting Standards (IFRS) Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Interperiod Equity Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context [Volume 6, Issue 20, 2015, Pages 7-33]
  • Interpretive Structural Modelling (ISM) Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • 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]
  • Intrinsic Company Value Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2011, Pages 141-160]
  • Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions Investigating the Using Methods of Management Discretion in Future Profitability Reporting and the Effect of Firms’ Characteristics on Using Methods of These Discretions. [Volume 3, Issue 8, 2012, Pages 7-30]
  • Investment Companies’ Investments and the Relationship between Loses and Companies’ Value in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 35-54]
  • Investment Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
  • Investment Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
  • Investment Effect of Acquisitions on Target Firms’ Financial Constraints [Volume 7, Issue 27, 2016, Pages 83-108]
  • Investment Opportunistic Related Party Transactions and Sensitivity of Investments and External Financing to Market Value and Internally Generated Cash Flows [(Articles in Press)]
  • Investment behavior of firm Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Investment–cash flow Sensitivity Impact of Agency Costs on Investment-cash Flow Sensitivity [Volume 5, Issue 17, 2014, Pages 97-118]
  • Investment Efficiency The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Investment Efficiency Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2017, Pages 119-139]
  • Investment Efficiency Accounting Comparability and Its Effect on Investment Efficiency [Volume 9, Issue 2, 2018, Pages 7-34]
  • Investment Efficiency Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • Investment Efficiency Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]
  • Investment Efficiency Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]
  • Investment Efficiency The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
  • Investment Efficiency Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Investment Efficiency Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • Investment Expenditure The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility [Volume 16, Issue 2, 2025, Pages 31-48]
  • Investment Growth Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Investment Intentions The Impact Personality Traits and Wealth on Investment Intentions: The Mediating Role of Investors’ Social Interaction Breadth [(Articles in Press)]
  • Investment Opportunities Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Investment Sensitivity Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
  • Investment Strategy Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Investment Style The Effects of Liquidity on Stock Return by Controlling Investment Styles: New Approach with a Multidimensional Measure [Volume 4, Issue 15, 2013, Pages 79-103]
  • Investor Behavior Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [Volume 15, Issue 3, 2024, Pages 1-20]
  • Investor Decision Making Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Investor's Attention Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Investor sentiment Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Investor sentiment Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2018, Pages 71-103]
  • Investors' Mental Anchor Evaluation of Investors' Mental Anchor Drivers based on Limitation of Derivative Financial Instruments [Volume 14, Issue 2, 2023, Pages 25-51]
  • Investors Sentiment Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [Volume 15, Issue 3, 2024, Pages 1-20]
  • Iran accounting standards The Impact of Implementing International Financial Reporting Standards on the Statement of Financial Position in Iran [Volume 13, Issue 3, 2022, Pages 21-44]

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 [(Articles in Press)]
  • 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]
  • 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 [(Articles in Press)]

K

  • Key Skills Determining and Comparing Accounting Training Skills in Analytic Hierarchy Model [Volume 6, Issue 23, 2015, Pages 77-98]
  • Key words: Accounting Information Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Keywords: Accruals Anomaly Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • Keywords: Agency Theory An Investigation the Effects of the Free Cash Flows and Agency Costs on the Performance of the Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 111-131]
  • Keywords: Cost of Equity Capital Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 129-146]
  • Keywords: Disclosure Quality Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality [Volume 4, Issue 14, 2013, Pages 51-66]
  • Keywords: Effective Tax Rate Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Keywords: Emphasis of matter paragraphs, Auditor' The Emphasis of Matter Paragraphs and Audit Opinions [(Articles in Press)]
  • Keywords: Estimated Optimum Cash Holdings Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2012, Pages 7-29]
  • Keywords: Financial Constraints Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Keywords: Institutional Owners Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2012, Pages 31-55]
  • Keywords: Levels of Conservatism Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge [Volume 4, Issue 14, 2013, Pages 109-127]
  • Keywords: Management Earnings Forecast Effects of Management Earnings Forecasts on Future earnings response coefficient [Volume 3, Issue 10, 2012, Pages 29-50]
  • Keywords: Operation Cash Flow Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Keywords: Price Limit The Effects of Price Limit Change on the Trade Volume Shares and Return for Companies Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 12, 2013, Pages 155-174]
  • Keywords: Price Momentum Momentum Factor Effect on the Explanatory Power of Fama -French Three-Factor Model: Evidence from Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 59-88]
  • Keywords: Relative and Incremental Information Content Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Knowledge and Skill Examination of the Educational Needs of Accounting Graduate Students in the Knowledge and Skills Required in Qualitative and Quantitative Research: Meta- Synthesis Application [(Articles in Press)]

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]
  • 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]
  • LASSO Regressions Assessing Managers Fraud Through Analysis of Board of Directors Report by Data Mining [Volume 9, Issue 1, 2018, Pages 91-114]
  • Last Year’s Fee Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Learning Accounting Comparability and Its Effect on Investment Efficiency [Volume 9, Issue 2, 2018, Pages 7-34]
  • Learning Styles The Effect of Learning Styles on the Auditor's Performance with the Approach of Mediator Skills Multidimensional Model [Volume 13, Issue 4, 2022, Pages 143-160]
  • Leary and Michaely Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
  • 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]
  • Lerner Index Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Level of Cash Holdings Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Leverage The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Leverage The Time Delay in Dividend Payment and Its Related Factors in the Iranian Stock Market [Volume 15, Issue 3, 2024, Pages 47-68]
  • Leverage Ratio The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • Liability Contract Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Life cycle Impact of Life Cycle on Corporate Restructuring while in Financial Distress [Volume 10, Issue 2, 2019, Pages 113-135]
  • Life cycle Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Life cycle The Impact of Social Responsibility Performance on Financial Turmoil over the Firm’s Life Cycle Using the Directional Distance Function [Volume 13, Issue 2, 2022, Pages 171-194]
  • Life-Cycle Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 121-139]
  • Life Cycle Corporation The Time Delay in Dividend Payment and Its Related Factors in the Iranian Stock Market [Volume 15, Issue 3, 2024, Pages 47-68]
  • Life-Cycle Theory Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Linter Model Investigation of Dividend Smoothing in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 1-20]
  • Liquidity The Effects of Liquidity on Stock Return by Controlling Investment Styles: New Approach with a Multidimensional Measure [Volume 4, Issue 15, 2013, Pages 79-103]
  • Liquidity Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Liquidity Cross-section Return Changes: Liquidity and Unsystematic Risk Effects [Volume 7, Issue 26, 2016, Pages 85-106]
  • Liquidity Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability [Volume 10, Issue 1, 2019, Pages 115-136]
  • Liquidity The Impact of Liquidity and Investment Opportunity on Investment Decisions Moderated by Financial Constraints [Volume 13, Issue 1, 2022, Pages 83-96]
  • Liquidity Designing an Optimal Model for Predicting Stock Liquidity Using the Random Forest [(Articles in Press)]
  • Liquidity Forecasting Effects of Different Definitions of Firm Size on Ranking and Goodness of Fit in Causal Liquidity Model [Volume 7, Issue 25, 2016, Pages 123-144]
  • Liquidity Ratio Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Liquidity Skewness Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
  • Lived Actors Configuring an Emerging Model of a Phenomenon Called Tourism Accounting: Adherence to the Principles of Paradigmatic Phenomenology [(Articles in Press)]
  • Loan Financial" Investigating the Impact of Managerial Ability on External Financing Policy with the Mediating Role of Financial Constraints [(Articles in Press)]
  • Localization of standards Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • 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]
  • Locus of Control Investigating the effect of personal and organizational variables on fraud tolerance [(Articles in Press)]
  • Logistic Regression Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2010, Pages 77-97]
  • Logistic Regression Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Logit Analysis The Ability of Financial Ratios in Detecting Fradulent Financial Reporting: Logit Analysis [Volume 1, Issue 1, 2010, Pages 137-163]
  • 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]
  • Loss Firms Companies’ Investments and the Relationship between Loses and Companies’ Value in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 35-54]
  • Low-Balling Audit Fees for Initial and Subsequent Engagements: Evidence from Firms Listed in Tehran Stock Exchange [Volume 4, Issue 15, 2013, Pages 105-127]
  • Low Financial Distress Assessment of Methods Used by Managers’ Authorities in Different Stages of Financial Distress for Firms listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 27-50]
  • Low to High Volatility of Sales Market The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns [Volume 12, Issue 2, 2021, Pages 105-121]
  • LSD Test Corporate Diversity and Ownership Structure throughout Company Life Cycle [Volume 9, Issue 4, 2018, Pages 217-237]

M

  • Machiavellianism The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
  • Machiavellianism The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Machine Learning Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • Macroeconomic Variables Arbitrage Pricing Theory and Unanticipated Macroeconomics Components Generating Process [Volume 4, Issue 15, 2013, Pages 129-148]
  • Macroeconomic Variables Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Managed Cash Flow Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Management Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Management Ability Impact of Management Ability on Financing Policy [Volume 8, Issue 2, 2017, Pages 159-180]
  • Management Ability Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Management Ability Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Management Ability The Effect of Business Risk Management in Improving Corporate Sustainability Performance with an Emphasis on the Role of Management Ability [Volume 15, Issue 3, 2024, Pages 111-132]
  • Management Accountants Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Management Accounting The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 117-173]
  • Management Accounting Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Management Accounting A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Management Accounting Adaptability Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2016, Pages 135-158]
  • Management Accounting Effectiveness Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2016, Pages 135-158]
  • Management Accounting Tools The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 117-173]
  • Management Earning Forecast The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • Management Earnings Forecast Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Management Earnings Forecast Errors Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • Management Earnings Forecasts The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2010, Pages 59-76]
  • Management Earnings Forecasts Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Management Informa-tion System The Investigation of the Factors Influencing the Alignment of Accounting Information Systems from the Perspective of Managers in Small and Medium Sized Industrial Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 139-159]
  • Management Overconfidence Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Management Turnover The effect of corporate culture in the form of competitive values and financial reporting quality:Change management and culture change [(Articles in Press)]
  • Management Uncertainty Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2016, Pages 109-133]
  • Managerial Ability Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Managerial Ability Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Managerial Ability Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Managerial Ability Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Managerial Ability Managerial Ability, Financial Performance and Bankruptcy Risk [Volume 9, Issue 1, 2018, Pages 35-61]
  • Managerial Ability Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory [Volume 9, Issue 2, 2018, Pages 191-218]
  • 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]
  • Managerial Ability" Investigating the Impact of Managerial Ability on External Financing Policy with the Mediating Role of Financial Constraints [(Articles in Press)]
  • Managerial Efficiency Managerial Ability and Accruals Quality [Volume 5, Issue 17, 2014, Pages 119-139]
  • Managerial Efficiency Impacts of Management Ability on of Financial Statement Comparability [Volume 10, Issue 2, 2019, Pages 21-42]
  • Managerial Flexibility Relationships among Idiosyncratic Uncertainty, Managerial Flexibility and Capital Investment within the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 29-52]
  • Managerial opportunism The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • Managerial Optimism Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Managerial Overconfidence Managerial Overconfidence and Accounting Conservatism [Volume 5, Issue 16, 2014, Pages 55-79]
  • Managerial Overconfidence Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • Managerial Overconfidence Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Managerial Overconfidence Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Managerial Ownership Corporate Governance Mechanisms and Managerial Optimism [Volume 7, Issue 27, 2016, Pages 159-182]
  • Managerial Reporting Behavior Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [Volume 2, Issue 6, 2011, Pages 111-128]
  • 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]
  • Managers' compensation The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]
  • Managers Financial Decision Making The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • Managers’ Investment Decisions Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • Managers’ Opportunistic Behaviors The Effects of Gradual Increasing of Financial Leverage, Measure of Free Cash Flow and Company’s Growth on Earnings Management of Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 75-115]
  • Managers’ Optimistic Behaviors and Managers’ Myopic Behaviors The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
  • Managers Point of View Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • Mandatory Disclosure The Relationship between Management Earnings Forecast Errors and Accruals [Volume 1, Issue 3, 2010, Pages 59-76]
  • Mandatory Disclosure Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Mandatory Rotation of Audit Firms Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism [Volume 13, Issue 1, 2022, Pages 203-228]
  • Marginal Value of Cash Holdings Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • Market-Adjust Abnormal Return Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Market Competition The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
  • Market Development Identifying and Ranking the Components Affecting the Development of the Audit Services Market [Volume 14, Issue 3, 2023, Pages 103-120]
  • Market Efficiency Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • Market Information Usefulness of accounting information vs. market information in bankruptcy Prediction [Volume 3, Issue 10, 2012, Pages 93-116]
  • Market Leverage The Sensitivity of Accounting Conservatism to Audit Quality [Volume 4, Issue 15, 2013, Pages 149-172]
  • Market Liquidity Impact of Corporate Governance and Earning Management on Liquidity in Companies in the Tehran Stock Exchange [Volume 8, Issue 1, 2017, Pages 7-27]
  • Market Reaction Impact of Error of Prior-Period Earnings Forecast on Market Reaction to Management Earnings Forecast, and Different Types of Earnings Management [Volume 6, Issue 21, 2015, Pages 87-112]
  • Market Reactions Investigating the Market reaction to Disclosure of Important Information [Volume 8, Issue 3, 2017, Pages 53-80]
  • Market Share The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Market Timing Theory Capital Structure: The Emprical Investigation of Market Timing Theory [Volume 3, Issue 9, 2012, Pages 123-142]
  • Market Value Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2011, Pages 141-160]
  • Market Value Added Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Market Value of cash holdings Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Markov Chain Monte Carlo algorithm Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [(Articles in Press)]
  • Markov Chains Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
  • Material Sustainability Information Disclosure The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Maturity Stage The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages [Volume 5, Issue 18, 2014, Pages 113-140]
  • Mean Reversion Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Measure Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Measuring Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • Media Coverage Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2018, Pages 185-215]
  • 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]
  • Mediator Skills Multidimensional Model The Effect of Learning Styles on the Auditor's Performance with the Approach of Mediator Skills Multidimensional Model [Volume 13, Issue 4, 2022, Pages 143-160]
  • Mental Accounting Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]
  • Mental Welfare Investigating the Effects of Mental Well-Being and Financial Transparency on the Willingness to Invest in Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2021, Pages 169-189]
  • Mind Mapping Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Mispricing Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • Miss Pricing Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • 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]
  • MJ with Operating Cash Flows (MJOCF) Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • MJ with Return on Assets (MJROA) Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • Moderating Effect Moderating Effect of Firm Size on Relationship between Corporate Governance and Corporate Economic Performance [Volume 8, Issue 1, 2017, Pages 155-182]
  • Modern Liquidity Indexes Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Modified Audit Opinion The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
  • Modified Jones Model (MJ) Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [Volume 4, Issue 14, 2013, Pages 67-90]
  • 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]
  • Money Laundering Audit Fees and Non-Compliance with Anti-Money Laundering Law [Volume 10, Issue 4, 2019, Pages 63-88]
  • Monitoring Hypothesis Explaining the Relationship between Corporate Governance and Earnings Quality in Iran [Volume 2, Issue 7, 2011, Pages 69-98]
  • Monitoring Intensity Investigating Effects of Monitoring Intensity on Relationship between Information asymmetry and Earnings Management [Volume 6, Issue 23, 2015, Pages 33-53]
  • Monte Carlo Method The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Monte Carlo simulation Firm Life Cycle and Predictability of Going Concern [(Articles in Press)]
  • Monthly Activity Report Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Moral concern Ethical Concerns Related to the Use of Artificial Intelligence In ccounting [(Articles in Press)]
  • 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 [(Articles in Press)]
  • Moral disengagement Investigating the effect of personal and organizational variables on fraud tolerance [(Articles in Press)]
  • Moral Hazard Moral Hazard and Earnings Management [Volume 7, Issue 24, 2016, Pages 67-90]
  • Moral Intensity The Effect of Ethical Leadership, Internal Audit Function and Moral Intensity on Financial Reporting Decisions [Volume 5, Issue 18, 2014, Pages 141-163]
  • Motivation of accountants Providing a Model for Developing the Motivation of Public Sector Accountants [Volume 14, Issue 3, 2023, Pages 143-160]
  • Moving Average Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • MTB Capital Structure: The Emprical Investigation of Market Timing Theory [Volume 3, Issue 9, 2012, Pages 123-142]
  • Multi-dimensional Index Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Multi- Grounded Theory Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
  • Multilayer Perceptron Neural Networks Predicting Auditor’s Opinions: A Neural Networks Approach [Volume 1, Issue 3, 2010, Pages 77-97]
  • Municipalities Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • Mutual Entropy New Approach to Predicting and Detecting Financial Statement Fraud, Using the Bee Colony [Volume 10, Issue 3, 2019, Pages 139-167]
  • Mutual Funds Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [(Articles in Press)]
  • Myopic Management Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]

N

  • Narcissism The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Narcissism Fraudulent Financial Reporting and Sustainability Reporting: The Moderating Role of Managers' Behavioral Traits [(Articles in Press)]
  • Narrative Accounting Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Needs to External Financing Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Negative Conditional Skewness Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Negotiation Process Auditors Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • Net Earnings An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Net Liquidity Balance Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies [Volume 2, Issue 4, 2011, Pages 105-124]
  • Network Analysis Analysis of Ownership Network in the Iranian Stock Markets [Volume 9, Issue 3, 2018, Pages 115-144]
  • Neural network model Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2018, Pages 1-36]
  • Nominal Financial Reporting Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2011, Pages 27-46]
  • 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]
  • Non-Compliance with Anti-Money Laundering Law Audit Fees and Non-Compliance with Anti-Money Laundering Law [Volume 10, Issue 4, 2019, Pages 63-88]
  • Non-Discretionary and Discretionary Accruals Items Determining the Relationship between Accruals Quality and Cash Holdings for Listed Companies in the Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 55-76]
  • Non-linear Relationship Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
  • Nonlinear Relationship Investigation Nonlinear Relationship between Investment on Fixed Assets and Performance of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 35-58]
  • Non-optimality of Capital Structure Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Normalizing Trust in Accounting Knowledge Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]

O

  • Ohlson's Model The Relationship Between Industry Structure, Market Share and Capital intensity with Abnormal Earnings Persistence in Public Firms [Volume 1, Issue 1, 2010, Pages 89-109]
  • Ontology Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [(Articles in Press)]
  • Operating Cash Flow Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 33-56]
  • 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]
  • Operating Cash Flows Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 149-171]
  • Operating Cash Flows Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [Volume 2, Issue 4, 2011, Pages 53-104]
  • Operating Cash Flows The difference in the persistent of the industry’s earnings and firm-specific earnings [Volume 8, Issue 3, 2017, Pages 35-51]
  • Operating Cash Flows Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • Operating Cash Flow Volatility Effects of Cash Flow Volatility on Investment with Restricted Financing Sources [Volume 8, Issue 1, 2017, Pages 29-49]
  • Operating Cycle Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Operating Income Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Operating Performance Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Operational Efficiency Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2017, Pages 119-139]
  • Operation Earnings and its Components Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • 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]
  • Opinion, Stock Price Crash Risk, Corporate Governance Score, Theory of Signaling, Contingency Theory Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [(Articles in Press)]
  • Opportunistic Earnings Management Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [Volume 1, Issue 2, 2010, Pages 75-93]
  • Opportunistic related party transactions Opportunistic Related Party Transactions and Sensitivity of Investments and External Financing to Market Value and Internally Generated Cash Flows [(Articles in Press)]
  • Optimal Capital Structure Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • 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]
  • Optimism The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Optimism Fraudulent Financial Reporting and Sustainability Reporting: The Moderating Role of Managers' Behavioral Traits [(Articles in Press)]
  • Optimum Cash The Impact of Deviation from Optimum Level of Cash Holding on Future Accumulated Abnormal Stock Returns [Volume 7, Issue 24, 2016, Pages 137-154]
  • Organizational 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]
  • Outside Directors The Relationship Between Corporate Governance and Audit Fees [Volume 2, Issue 5, 2011, Pages 75-101]
  • Overconfidence Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [Volume 8, Issue 4, 2017, Pages 119-139]
  • 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]
  • Overconfidence of management Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]
  • Overinvestment Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Over-investment Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Over-investment Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Over–investment Effects of Business Strategies on Investment Efficiency [Volume 9, Issue 4, 2018, Pages 153-184]
  • Over Investment The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Over- Investment Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Overreaction Contrarian Investment Strategy: an Empirical Test Based on Data Envelopment Analysis [Volume 3, Issue 10, 2012, Pages 137-156]
  • Over/ under-Investment Impact of Agency Costs on Investment-cash Flow Sensitivity [Volume 5, Issue 17, 2014, Pages 97-118]
  • Overvalued Equity The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • Overvalued Equity The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
  • Ownership Analysis of Ownership Network in the Iranian Stock Markets [Volume 9, Issue 3, 2018, Pages 115-144]
  • Ownership Arrangements The Relationship Between Capital Structure and Ownership Structure [Volume 2, Issue 4, 2011, Pages 29-48]
  • Ownership-Change Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Ownership Concentration Investigation of the Relationship between Ownership and the Quality of Earnings in Tehran Stock Exchange [Volume 1, Issue 3, 2010, Pages 117-138]
  • Ownership Concentration The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Ownership Structure Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Ownership Structure Relationship between Ultimate Ownership and Earnings Conservatism in listed Companies of Tehran Stock Exchange [Volume 2, Issue 6, 2011, Pages 43-63]
  • Ownership Structure The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Ownership Structure Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Ownership Structure Nonlinear Relationship between Ownership Structure and Timely Release of Earnings Information: Evidence from Companies Listed in Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 39-57]
  • Ownership Structure Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
  • Ownership Structure Investigate the Effect of Board Characteristics on the Relationship between Ownership Structure and Classification Shifting [Volume 13, Issue 1, 2022, Pages 167-184]
  • Ownership Structure The Relationship between Corporate Governance Mechanisms and Compensation of Managers [Volume 14, Issue 3, 2023, Pages 87-101]

P

  • Panel Data Investigating the Impact of Ownership Structure and Board Composition on the Technical Efficiency of the Listed Companies on the Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 35-57]
  • Panel Data EGLS Regression Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]
  • PAPRIKA Technique Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • Partial Least Squares Structural Equation Modeling (PLS-SEM) A Model for Predicting Corporate Default in Tehran Stock Exchange [Volume 10, Issue 1, 2019, Pages 1-38]
  • Particle Swarm Optimization Algorithm Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Pecking Order Theory Relationship between Financial Flexibility and Capital Structure [Volume 3, Issue 8, 2012, Pages 49-71]
  • Pecking Order Theory Firm’s Life Cycle, Capital Structure and Value of Firms Listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2014, Pages 163-180]
  • Pension funds Development of an Interpretive Structural Model for Key Drivers of Financial Sustainability in Pension Funds [Volume 15, Issue 3, 2024, Pages 21-46]
  • 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 Environmental Uncertainty Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • 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]
  • Perceived organizational ethical culture Investigating the effect of personal and organizational variables on fraud tolerance [(Articles in Press)]
  • Performance appraisal Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies [Volume 9, Issue 4, 2018, Pages 105-128]
  • Performance Evaluation A Conceptual Framework for Performance Evaluation in Corporations [Volume 14, Issue 1, 2023, Pages 143-169]
  • Performance Feedback Theory An Investigation of the Mediation Effect of Aspiration Attainment on the Relationship between Income Smoothing and Strategic Management: Behavioral Theory of the Firm and Performance Feedback Theory Perspective [(Articles in Press)]
  • 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]
  • Persistence Argument Effect of Prior Periods Intangible Return on Relationship between Accruals and Future Return [Volume 3, Issue 9, 2012, Pages 101-122]
  • Persistence of Accruals Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [Volume 2, Issue 4, 2011, Pages 49-64]
  • Persistence of Earnings Persistence of the Cash Component of Earnings for Companies Listed in Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 79-99]
  • Personality Traits Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Personality Traits The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Personality Traits The Impact Personality Traits and Wealth on Investment Intentions: The Mediating Role of Investors’ Social Interaction Breadth [(Articles in Press)]
  • Pharmacy Firms Role of Board Structure on Intellectual Capital of Firms with Application fuzzy: Case Study Pharmacy Firms Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 73-93]
  • Phenomenographic Conceptualization of Auditors' Experiences of Professional Skepticism: A Phenomenographic Study [Volume 16, Issue 3, 2025, Pages 101-120]
  • Phenomenology Configuring an Emerging Model of a Phenomenon Called Tourism Accounting: Adherence to the Principles of Paradigmatic Phenomenology [(Articles in Press)]
  • Physical documentation A Model for Identifying Physical Notes and Documents Suspected of Fraud: Based on Their Appearance [Volume 12, Issue 3, 2021, Pages 129-146]
  • PLS Role of Mediator of Abnormal Audit Report Delay in Explaining Relationship between Earnings Quality and Firm Value [Volume 7, Issue 26, 2016, Pages 107-130]
  • PLS Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Political connection Political Connection, Corporate Governance and Tax Aggressiveness [Volume 10, Issue 4, 2019, Pages 143-175]
  • Political Connections Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2018, Pages 37-69]
  • Political Connections Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing [Volume 10, Issue 4, 2019, Pages 89-119]
  • Political Connections Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Political Costs Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Political uncertainty Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Portfolio Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2012, Pages 133-160]
  • Portfolio Return Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • Post-earning Announcement Drift The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • Potential Competition Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Potential Competition Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
  • 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]
  • Precautionary Motive for Cash Holdings Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Predictability Firm Life Cycle and Predictability of Going Concern [(Articles in Press)]
  • Predict Ability An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Price-Earnings Ratio Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Price Impact Measure Evaluating Proposed Financial Transparency Model Based on Liquidity Risk of Stock [Volume 7, Issue 24, 2016, Pages 113-136]
  • Price Limit The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Pricing Multiples on Earnings (P/E) Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [Volume 1, Issue 2, 2010, Pages 55-37]
  • Pricing System Change Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Principal component analysis The Effect of the CEO's Power on the Readability of Financial Reports with an Emphasis on the Role of Earnings Management and Institutional Investors [Volume 15, Issue 4, 2024, Pages 1-20]
  • Prior Period Adjusting Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Prior Period Adjustment A Model of Effective Factors in Financial Restatements in Iran [Volume 3, Issue 9, 2012, Pages 167-194]
  • Prisma The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Privatization Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Privatization Organization Effects of Privatization on Accounting Restatements [Volume 7, Issue 25, 2016, Pages 59-78]
  • Process accountability The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [Volume 8, Issue 4, 2017, Pages 65-92]
  • Procuct Market Competition Explaining the Relationship between Product Market Competition and Corporate Governance [Volume 5, Issue 18, 2014, Pages 25-48]
  • Product Market Competition Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality [Volume 4, Issue 14, 2013, Pages 51-66]
  • Product Market Competition Effect of Product Market Competition on Earnings Quality, Using Factor Analysis [Volume 6, Issue 21, 2015, Pages 133-154]
  • Product Market Competition Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2015, Pages 7-32]
  • Product Market Competition Non-linear Impacts of Product Market Competition on Earnings Quality [Volume 7, Issue 27, 2016, Pages 35-62]
  • 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]
  • Professionalism Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Professional Judgement The Effect Self-Actualization, Commitment to Auditor Independence, and Client Power on Auditors' Resistance to Client Pressure [Volume 16, Issue 2, 2025, Pages 67-98]
  • 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]
  • Professional values The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
  • 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]
  • Profitability Impact of Investment Growth on the Relationship between Earnings and Equity Value in Different Levels of Profitability [Volume 5, Issue 16, 2014, Pages 101-118]
  • Profitability Relationship between Accuracy of Managers’ Earnings Forecasts and Senior Managers’ Turning [Volume 6, Issue 20, 2015, Pages 147-169]
  • Profitability Impact of Working Capital Management on Firm Profitability in Business Cycles [Volume 6, Issue 23, 2015, Pages 147-171]
  • Profitability Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability [Volume 10, Issue 1, 2019, Pages 115-136]
  • Profit Asymmetry Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [Volume 5, Issue 16, 2014, Pages 81-99]
  • Profit Management Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Profit Precision The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • 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]
  • Profits time horizon Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Profit strategy Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Profit Threshold The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 131-161]
  • Pro Forma Earnings Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
  • Promotional Systems Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [Volume 15, Issue 4, 2024, Pages 75-100]
  • Propensity Score Matching The Effect of COVID-19 on Net Investment Expenditure: The Moderating Role of Cash Flexibility [Volume 16, Issue 2, 2025, Pages 31-48]
  • Prospectors Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • 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 [(Articles in Press)]
  • Psychological Contract Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing [Volume 2, Issue 5, 2011, Pages 127-147]
  • Psychopathy The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Publication process Critical Analysis of the Publication Process of Articles in the Accounting on the Consequences of the COVID-19 Pandemic in Iran: A bibliometric Analysis [Volume 15, Issue 4, 2024, Pages 101-114]

Q

  • Q-Tobin The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]
  • Qualitative characteristics of information Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
  • Qualitative research Examination of the Educational Needs of Accounting Graduate Students in the Knowledge and Skills Required in Qualitative and Quantitative Research: Meta- Synthesis Application [(Articles in Press)]
  • Quality Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 7-31]
  • Quality of Corporate Governance Impact of Myopic Management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange [Volume 9, Issue 1, 2018, Pages 147-169]
  • Quality of Discretionary Accrual The Relationship between Cash and Accrual Components of Earnings with Stock Price [Volume 4, Issue 12, 2013, Pages 175-174]
  • Quality of Internal Controls Impact of Agency Costs on the Relationship between Internal Control Quality and Earnings Management [Volume 9, Issue 3, 2018, Pages 65-87]
  • Quality Reducing Behavior of Professional Auditing Effect of Psychological Contract between Auditor and Audit Firm on of Quality Reducing Behavior of Auditing [Volume 2, Issue 5, 2011, Pages 127-147]
  • Quantitative Research Examination of the Educational Needs of Accounting Graduate Students in the Knowledge and Skills Required in Qualitative and Quantitative Research: Meta- Synthesis Application [(Articles in Press)]
  • Quarterly Statement The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]

R

  • Random Forest Algorithm Designing an Optimal Model for Predicting Stock Liquidity Using the Random Forest [(Articles in Press)]
  • Rate of Return Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Rate of Return on Operational Assets Accounting Conservatism and the Effects of Earning Quality on the Return of Assets and Stock Return [Volume 2, Issue 6, 2011, Pages 11-24]
  • Rate of Return on Stock Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Readability A Model to Measure the Complexity of Readability of Accounting Explanatory Disclosures [Volume 14, Issue 1, 2023, Pages 1-24]
  • Readability Investigating the impact of accounting conservatism on the financial reporting readability [(Articles in Press)]
  • 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]
  • Readability of Financial Reports The Effect of the CEO's Power on the Readability of Financial Reports with an Emphasis on the Role of Earnings Management and Institutional Investors [Volume 15, Issue 4, 2024, Pages 1-20]
  • Real Earning Management Overinvestment, type of subsequent earning management and CEO tenure: Evidences from TSE [Volume 8, Issue 3, 2017, Pages 203-225]
  • Real Earnings Management The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [Volume 1, Issue 1, 2010, Pages 9-28]
  • Real Earnings Management Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Real Earnings Management Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 103-129]
  • Real Earnings Management Relationship between Accounting Comparability and Accrual-based and Real Earnings Management [Volume 10, Issue 1, 2019, Pages 91-113]
  • Real Earnings Management The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
  • Real Earnings Management Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
  • Real Earnings Management The Relationship Between the Deviation of Institutional Investors' Attention and Earnings Management [Volume 14, Issue 3, 2023, Pages 121-141]
  • Real Earnings Management The Impact of Economic Recession on the Relationship Between Real Earnings Management and Accrual-Based Earnings Management [Volume 16, Issue 2, 2025, Pages 129-150]
  • Real Exchange Rate Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
  • Real Options Relationships among Idiosyncratic Uncertainty, Managerial Flexibility and Capital Investment within the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 13, 2013, Pages 29-52]
  • Real Options Investment Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Recency Bias Role of Accounting Information Quality in Recency Bias in Investors’ Behavior [Volume 10, Issue 4, 2019, Pages 29-62]
  • Reflection Speed of Information Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
  • Related party transactions Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter? [Volume 15, Issue 4, 2024, Pages 41-56]
  • Reliability of Financial Information The Effects of Accounting Restatements on Firms Growth [Volume 7, Issue 24, 2016, Pages 91-111]
  • 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]
  • Remote auditing The influence of self-efficacy and remote auditing on auditor performance in the Post-COVID Era [(Articles in Press)]
  • Requirements for Recognizing Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • Research and Development Expenditure Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation [Volume 10, Issue 3, 2019, Pages 233-258]
  • Research Misconduct Research Misconduct and Its Determinants in Accounting Research Environment [Volume 6, Issue 23, 2015, Pages 99-124]
  • Residual Income Model Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2010, Pages 9-32]
  • Resignation/Dismissal Moderator Variable Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor [Volume 9, Issue 1, 2018, Pages 171-194]
  • Restatement of Financial Restatement of Financial Reporting and Factors Affecting Corporate Governance [Volume 7, Issue 25, 2016, Pages 101-121]
  • Restatements of financial statements The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Return Model Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Return on Asset Relationship between Eco-Efficiency with Asset Value and Returns of Corporations Listed in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 95-112]
  • Return on Assets Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Return on Assets Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Return on Investment Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Return On Net Operating Assets (RNOA) Relationship between Non-optimal Cash Holdings and Future Performance of Companies in Tehran Stock Exchange (TSE) [Volume 3, Issue 11, 2012, Pages 7-29]
  • Return sensitivity Investigating the Effect of Relative Firms Profitability on Stock Return Sensitivity to Industry-Level News [Volume 4, Issue 15, 2013, Pages 7-32]
  • Return to Scale Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2012, Pages 105-132]
  • Revaluation of Assets The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2017, Pages 141-159]
  • Revenue Management Assessment of Effects of Revenue Management on Firms' Growth [Volume 5, Issue 16, 2014, Pages 137-161]
  • Review of Consolidation Standard Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Rhetorical Accounting Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]
  • Risk Cost of Equity Capital and Accounting-based Drivers of Risk [Volume 1, Issue 2, 2010, Pages 9-32]
  • Risk Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Risk Assessment of Effect of Risk Factors on Common Stock Risk Premium [Volume 4, Issue 13, 2013, Pages 53-74]
  • Risk Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Risk and Stock Return Relations among Earnings Quality, Information Asymmetry and Cost of Equity [Volume 5, Issue 17, 2014, Pages 49-75]
  • 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]
  • Risk disclosure Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
  • Risk disclosure A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Risk Disclosure Coverage A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Risk Disclosure Quality A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Risk Disclosure Quality Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [(Articles in Press)]
  • Risk of Fraud Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
  • Risk of Stock Price Crash The Relationship between Accounting Conservatism and Risk of Stock Price Crash in Information Asymmetry Condition in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 141-162]
  • Risk Perception Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Risk Preferences Assessment of Factors Influencing Tendency of Auditors to Use Achievments of Information Technology: The Independent Auditors' perspective [Volume 5, Issue 16, 2014, Pages 7-31]
  • Risk Premium Investigating Relationship between both of Accruals Quality and Earnings Persistence and Reflection Speed of Information in Stock Prices [Volume 6, Issue 22, 2015, Pages 107-129]
  • Risk Propensity Impact of Professionalism and Decision Making Styles on Level of Investors Acceptable Risk [Volume 8, Issue 2, 2017, Pages 133-157]
  • Risk reporting framework Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
  • Risk-Taking The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Rough Set Process Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach [Volume 15, Issue 3, 2024, Pages 133-160]
  • Rough Sets Development of Aural Accounting Enhancement Stimuli as a Reaction to CEO Hysterical Disorder [Volume 14, Issue 4, 2023, Pages 133-158]

S

  • Sales Volatility Coefficient Impact of Reputation and Chief Executive Officer’s Job Security on Financial Reporting Transparency [Volume 9, Issue 4, 2018, Pages 185-215]
  • Search Period Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor [Volume 9, Issue 1, 2018, Pages 171-194]
  • Seasoned Equity Offering Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Securities Market Act of Iran Investigating Accrual-Based and Real Earnings Management in Pre- and Post-Securities Market Act Periods [Volume 6, Issue 21, 2015, Pages 57-85]
  • Seemingly Unrelated Regression (SUR) Effects of Economic and Accounting Variables on Capital Structure of Firms in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 141-162]
  • Self-Actualization, Auditor Independence, Auditor-Client Negotiation, Social Exchange Theory (SET), Measure of Actualization of Potential (MAP) Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [(Articles in Press)]
  • Self-efficacy The influence of self-efficacy and remote auditing on auditor performance in the Post-COVID Era [(Articles in Press)]
  • Self‑enhancing and self‑transcending values Investigating the effect of personal and organizational variables on fraud tolerance [(Articles in Press)]
  • 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]
  • SEM Influence of Cost Accounting Changes on Financial Performance of Manufacturing Firms through the Variable of Pricing System by Considering Moderator Effect of Perceived Environmental Uncertainty [Volume 9, Issue 2, 2018, Pages 67-102]
  • Senior Managers Turning Relationship between Accuracy of Managers’ Earnings Forecasts and Senior Managers’ Turning [Volume 6, Issue 20, 2015, Pages 147-169]
  • Separated Classifica-tion Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement [Volume 4, Issue 13, 2013, Pages 129-150]
  • Separation of Cash Flow Rights from Control Rights Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Shared Knowledge Effect of Information Systems on Management Accounting Adaptability [Volume 7, Issue 27, 2016, Pages 135-158]
  • Shareholders Composition The Effects of Ownership Structure and Board Composition on the Dividend Policy of the Listed Firms in Tehran Stock Exchange (TSE) [Volume 1, Issue 1, 2010, Pages 29-51]
  • Shortsightedness Fraudulent Financial Reporting and Sustainability Reporting: The Moderating Role of Managers' Behavioral Traits [(Articles in Press)]
  • Short-term and long-term Discretionary accruals The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
  • Short-Term and Long-Term Institutional Ownership The Investigation of Association Between Short-term and Long-term Institutional Ownership and Aggressive Corporate Earnings Management [Volume 1, Issue 3, 2010, Pages 7-29]
  • Signaling Signaling through Discretionary Accruals and Its Impact on Capital Investment and ROA in Financially Constrained Firms [Volume 8, Issue 3, 2017, Pages 113-140]
  • Signaling Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Signaling Theory Investigating Earning Quality in Life Cycle of Firms Listed in Tehran Stock Exchange [Volume 5, Issue 19, 2014, Pages 121-139]
  • Signaling Theory Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory [Volume 9, Issue 2, 2018, Pages 191-218]
  • Similarity Bias The Moderating Role of Stereotype and Similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts [Volume 16, Issue 3, 2025, Pages 121-138]
  • Simple Exponential Smoothing Forecasting Stock Exchange Index Using Particle Swarm Optimization Comparing to Traditional Models [Volume 2, Issue 5, 2011, Pages 7-30]
  • Simultaneous Equation Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
  • Size The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Size The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Size Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Size and Book Value to Market Value Ratio Test of Fama and French Three-Factor Model Components Effects on Portfolio Return Variance [Volume 3, Issue 11, 2012, Pages 161-180]
  • Size Effect Evaluating Efficiency and Relative Performance of Firms by Data Envelopment Analysis Approach for Making Portfolio [Volume 3, Issue 11, 2012, Pages 105-132]
  • Size of Audit Firm Management Uncertainty and Audit Fees [Volume 7, Issue 27, 2016, Pages 109-133]
  • Size of Audit Firm The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Size of the audit firms Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality? [Volume 10, Issue 3, 2019, Pages 199-231]
  • Skills of Business / Management Required Knowledge and Skills for Accounting Graduates (Case Study: West Azerbaijan) [Volume 1, Issue 1, 2010, Pages 73-87]
  • Small Entity Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]
  • Social and Governance Disclosure The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
  • Social Capital Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 183-220]
  • Social Capital The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
  • Social Crisis The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • Social Pressure The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
  • Social responsibility The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns [Volume 12, Issue 2, 2021, Pages 105-121]
  • Social responsibility Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • Social Responsibility Disclosure Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
  • Social Responsibility Performance The Impact of Social Responsibility Performance on Financial Turmoil over the Firm’s Life Cycle Using the Directional Distance Function [Volume 13, Issue 2, 2022, Pages 171-194]
  • Social Undermining Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • S&P criterion Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Speed of Adjustment Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Spirituality The effect of organizational spirituality and paranoid on auditor's dysfunctional behavior with the mediation of moral judgment and moral sensitivity [(Articles in Press)]
  • Stakeholder Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
  • Stakeholder Theory Disclosure Level of Social Responsibility and Dividend Policy in Companies Listed in Tehran Stock Exchange [Volume 7, Issue 24, 2016, Pages 155-180]
  • Stakeholder Theory Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • Standard Deviation of Effective Tax Rate Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Standards Implementation Quality Accounting Asset Informativeness Considering Innate and Discretionary Factors: The Effect of Standards Implementation Quality and Fundamental Factors [Volume 16, Issue 2, 2025, Pages 49-66]
  • 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]
  • 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]
  • Static and Dynamic Panel Data Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [Volume 11, Issue 1, 2020, Pages 35-59]
  • Status Analysis Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Stereotypes Bias The Moderating Role of Stereotype and Similarity Biases on the Impact of CEO Extraversion on Financial Analysts' Forecasts [Volume 16, Issue 3, 2025, Pages 121-138]
  • Stickiness of Costs Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [Volume 4, Issue 15, 2013, Pages 55-77]
  • Sticky Cost Behavior Determinants of Sticky Cost Behavior [Volume 10, Issue 4, 2019, Pages 177-214]
  • Sticky Costs Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [Volume 5, Issue 18, 2014, Pages 7-24]
  • Stock excess return Effects of Investor Sentiment on Excess Return in Fama-French Five-Factor Model [Volume 9, Issue 4, 2018, Pages 71-103]
  • Stock Exchange Investigating of the Efficiency of Financial Distress Prediction Models in Iranian companies. [Volume 1, Issue 2, 2010, Pages 139-160]
  • Stock Exchange Investigating the Effects of Audit Committee Quality on Cash Holdings Level [Volume 8, Issue 2, 2017, Pages 63-83]
  • Stock Feturns Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Stock Liquidity Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Stock Liquidity Disclosure of Environmental, Social and Governance Information and Stock Liquidity [(Articles in Press)]
  • Stock Markets Analysis of Ownership Network in the Iranian Stock Markets [Volume 9, Issue 3, 2018, Pages 115-144]
  • Stock Price Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Stock Price The Relationship between Cash and Accrual Components of Earnings with Stock Price [Volume 4, Issue 12, 2013, Pages 175-174]
  • Stock Price Crash Risk Impacts of Political Connections on Stock Price Crash Risk under Information Asymmetry Conditions [Volume 9, Issue 4, 2018, Pages 37-69]
  • Stock Price Crash Risk the relationship between corporate social responsibilities and stock price crash risk, emphasizing the moderating role of regulatory mechanisms and information asymmetry [(Articles in Press)]
  • Stock Price Delay Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • Stock Price Depth Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2010, Pages 99-115]
  • Stock Price Future Crash Risk Relationship between Corporate Social Responsibility and Crash Risk of Stock Price [Volume 8, Issue 1, 2017, Pages 75-105]
  • Stock Price Spread Survey the Stock Liquidity at the Time of Issuing Financial Reports [Volume 1, Issue 3, 2010, Pages 99-115]
  • Stock Return Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [Volume 2, Issue 7, 2011, Pages 141-160]
  • Stock Return Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Stock Return Determining Ability of Operating Income and Its Changes in Explaining and Predicting Operating Income and Stock Returns: the Case of Tehran Stock Exchange [Volume 3, Issue 9, 2012, Pages 7-32]
  • Stock Return The Effects of Liquidity on Stock Return by Controlling Investment Styles: New Approach with a Multidimensional Measure [Volume 4, Issue 15, 2013, Pages 79-103]
  • Stock Returns An Investigation of the Predict Ability and Information Content of Incom Statement Components. [Volume 2, Issue 7, 2011, Pages 121-142]
  • Stock Returns The Investigation of Relationship between Earnings Quality and Future Stock Returns in Tehran Stock Exchange (TSE) [Volume 2, Issue 5, 2011, Pages 31-50]
  • Stock Returns Accrual Earnings Management at Initial Public Offerings and Risk of Reducing Stock Long Term Returns [Volume 6, Issue 23, 2015, Pages 55-75]
  • Stock Returns Investigating the Effect of Investors' Behavior and Management on Stock Returns [Volume 9, Issue 2, 2018, Pages 163-189]
  • Stock return synchronicity Identification and Ranking of Effective Factors on Stock Return Synchronicity Using Neural Networks and Decision Tree Model [Volume 9, Issue 4, 2018, Pages 1-36]
  • Stock Return Volatility Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Stock Return Volatility Impacts of Audit Committee characteristics on Firms Risk [Volume 9, Issue 3, 2018, Pages 177-208]
  • Stocks Designing an Optimal Model for Predicting Stock Liquidity Using the Random Forest [(Articles in Press)]
  • Stocks Price Trend Effective Criteria on Investor's Decision Making in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 151-171]
  • Stock Valuation Stock Valuation and Behavioural Heterogeneity in Tehran Stock Exchange [Volume 2, Issue 5, 2011, Pages 103-126]
  • Strategic Advisers Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Strategic and Governance Effect Investigation on the Relationship between Product Market Competition with Board Structure and Disclosure Quality [Volume 4, Issue 14, 2013, Pages 51-66]
  • Strategic Disclosure Hypothesis The Timing of Corporate Earnings Announcements [Volume 3, Issue 11, 2012, Pages 85-104]
  • Strategic Reference Points Framework Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [(Articles in Press)]
  • Strategic Resource Planning Designing a Waste Management Accounting Model [Volume 14, Issue 2, 2023, Pages 77-99]
  • Structural Equation Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Structural Equation Modeling Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach [Volume 6, Issue 22, 2015, Pages 131-151]
  • Structural Equation Modeling Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 79-100]
  • Structural Equation Modeling Analysis of the Role of Management Accountants as Strategic Advisers, Based on Contingency Model [Volume 10, Issue 3, 2019, Pages 89-138]
  • Structural Equation Modeling The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
  • Structural Equation Modeling (SEM) A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • 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]
  • Structure of balance sheet Structure of Banks' Balance Sheet and Systemic Risk of Banking Network [Volume 11, Issue 3, 2020, Pages 195-225]
  • SUE Hedge Portfolio Earnings-Based Anomaly, Accrual-Based Anomaly and the Relationship between Them [Volume 5, Issue 19, 2014, Pages 7-26]
  • Support Vector Machine Effects of Capital Market Cycle on Behavior of Prediction Patterns of Financial Distress [Volume 8, Issue 2, 2017, Pages 35-62]
  • Survey review Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Sustainability The Mediation of Financial Reporting Quality in Relationship between Information Disclosure and the Importance of Sustainability and Company Performance [Volume 16, Issue 3, 2025, Pages 47-78]
  • Sustainability Indicators Effects of Disclosure of the Extent of Sustainability Indicators on Earnings Quality [Volume 9, Issue 1, 2018, Pages 7-34]
  • Sustainability Reporting Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting [Volume 10, Issue 2, 2019, Pages 77-112]
  • Sustainability Reporting Business Group Affiliation and Corporate Sustainability Reporting [Volume 10, Issue 3, 2019, Pages 169-197]
  • Sustainability Reporting Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • 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 Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • Sustainability Reporting Identifying the requirements, challenges, obstacles and consequences of the implementation of assurance on sustainability reporting of companies in Iran with thematic analysis approach [(Articles in Press)]
  • Sustainability Reporting Fraudulent Financial Reporting and Sustainability Reporting: The Moderating Role of Managers' Behavioral Traits [(Articles in Press)]
  • Sustainability Reporting The Impact of Sustainability Reporting on Audit Quality [(Articles in Press)]
  • 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]
  • Sustainable Development Business Group Affiliation and Corporate Sustainability Reporting [Volume 10, Issue 3, 2019, Pages 169-197]
  • Sustainable Development Presenting a Sustainability Reporting Model for Municipalities [Volume 14, Issue 3, 2023, Pages 59-86]
  • Sustainable Reporting Expanding the Contextual Axes of Sustainable Intellectual Capital Reporting: Fuzzy Inference Evaluation of Multi-Sector Subsets [Volume 15, Issue 3, 2024, Pages 87-110]
  • Sustainable Reporting Functions Expanding the Rough Set Process to Evaluate Sustainable Reporting Functions under the Strategies of the Green Corporate Citizen Approach [Volume 15, Issue 3, 2024, Pages 133-160]
  • Systematic Review The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Systematic Thinking A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • System Dynamics Modeling University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]

T

  • Tax Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Tax Aggressive Procedure Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 57-80]
  • Tax Avoidance Corporate Governance and Tax Avoidance [Volume 6, Issue 20, 2015, Pages 83-103]
  • Tax Avoidance Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange [Volume 7, Issue 25, 2016, Pages 79-100]
  • Tax Avoidance Impacts of Managerial Ability on Tax Avoidance [Volume 7, Issue 26, 2016, Pages 131-150]
  • Tax Avoidance Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • Tax Avoidance Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method [Volume 8, Issue 1, 2017, Pages 135-154]
  • Tax Avoidance Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange [Volume 9, Issue 2, 2018, Pages 103-129]
  • Tax Avoidance Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability [Volume 10, Issue 1, 2019, Pages 115-136]
  • Tax Avoidance Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange [Volume 10, Issue 2, 2019, Pages 183-220]
  • Tax Avoidance Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Tax Avoidance Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]
  • Tax Avoidance Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Tax Avoidance Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
  • Tax Avoidance Effect of Tax Avoidance on Managerial Empire Building: The role of Monitoring Mechanisms and CEO Overconfidence [(Articles in Press)]
  • Tax compliance Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Tax Difference Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Tax Elasticity Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Tax Evasion Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Tax Incentives The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Tax Management Identifying and Explaining the Effective Factors on the Tax Management [Volume 4, Issue 12, 2013, Pages 89-110]
  • Tax Management Tax Management and Earnings Management in Business Groups [Volume 7, Issue 26, 2016, Pages 33-58]
  • Tax Paid Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement [Volume 4, Issue 13, 2013, Pages 129-150]
  • Tax planning The Moderating Role of Audit Quality on the Impact of Tax Planning on Company Value [Volume 15, Issue 4, 2024, Pages 21-40]
  • Tax Stickiness Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Teamwork Experience The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Technological Capability Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
  • Tehran exchange transparency index Ranking Financial Reporting Transparency Methods: An Application of Analytical Hierarchy Process [Volume 10, Issue 2, 2019, Pages 157-182]
  • Tehran Stock Exchange Effects of Corporate Governance on Earnings Informativeness of the Companies in Tehran Stock Exchange [Volume 3, Issue 8, 2012, Pages 31-48]
  • Tehran Stock Exchange Appropriate Event Window Length in Event Studies [Volume 2, Issue 6, 2011, Pages 7-25]
  • Tehran Stock Exchange Credit Rating in Terms of Financial Ability to Pay the Principle and Interest on Debts, Using Data Envelopment Analysis Techniques (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 2, Issue 4, 2011, Pages 125-145]
  • Tehran Stock Exchange The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Tehran Stock Exchange The Investigation of Management Accounting Tools Application by Managers of Productive Companies Listed in Tehran Stock Exchange [Volume 1, Issue 2, 2010, Pages 117-173]
  • Tehran Stock Exchange Study on the Importance and Role of Intellectual Capital in Portfolio Selection among Companies Listed in Tehran [Volume 3, Issue 11, 2012, Pages 133-160]
  • Tehran Stock Exchange Investigating the Impact of Ownership Structure and Board Composition on the Technical Efficiency of the Listed Companies on the Tehran Stock Exchange [Volume 4, Issue 12, 2013, Pages 35-57]
  • Tehran Stock Exchange Effects of Product Market Competition on Financing Cost [Volume 6, Issue 23, 2015, Pages 7-32]
  • Tehran Stock Exchange Comprehensive Ranking Model of Companies via Accounting Information, Balanced Scorecard and PAPRIKA Technique [Volume 7, Issue 27, 2016, Pages 7-33]
  • Tehran Stock Exchange The effect of revaluation of assets on audit fees [Volume 8, Issue 4, 2017, Pages 141-159]
  • Tehran Stock Exchange (TSE) Impact of Firm’s Scope of Operation on the Board of Director’s Structure (Evidence from Tehran Stock Exchange) [Volume 2, Issue 7, 2011, Pages 7-25]
  • Tenure Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange [Volume 4, Issue 14, 2013, Pages 7-26]
  • Terrarium Metaphor Scenario Assessment of Accrual Accounting Implementation Challenges: Legitimacy Sustainability Perspectives in the Public Sector [Volume 14, Issue 4, 2023, Pages 81-109]
  • Text Length Index Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Text Mining Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • Textual Risk Disclosure A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • The Auditor's Professional Skepticism Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism [Volume 13, Issue 1, 2022, Pages 203-228]
  • The First Adjusted Management Earnings Forecast Errors Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [Volume 10, Issue 4, 2019, Pages 1-27]
  • 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]
  • Theme analysis Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
  • Theories of Audit Assumptions The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
  • Three Fama and French Factor Model The Effect of Conditional Conservatism on Cost of Equity Capital [Volume 2, Issue 7, 2011, Pages 47-67]
  • Time Delay in Dividend Payment Period The Time Delay in Dividend Payment and Its Related Factors in the Iranian Stock Market [Volume 15, Issue 3, 2024, Pages 47-68]
  • Time Horizon Earnings Volatility and Earnings Predictability [Volume 2, Issue 6, 2011, Pages 27-42]
  • 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]
  • Tobin's Q Survey the Relationship between Some Corporate Governance Instruments and Economic and Financial Measures of Performance [Volume 1, Issue 1, 2010, Pages 53-72]
  • Tobin's Q Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange [Volume 6, Issue 23, 2015, Pages 125-146]
  • Tobin’s Q Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 71-92]
  • Tone Management Investigating the Role of Conservatism in the Relationship between Liquidity Policies and Tone Management [(Articles in Press)]
  • Tone of Board Activity Report Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [Volume 15, Issue 3, 2024, Pages 1-20]
  • TOPSIS Technique Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
  • Tourism Accounting Configuring an Emerging Model of a Phenomenon Called Tourism Accounting: Adherence to the Principles of Paradigmatic Phenomenology [(Articles in Press)]
  • Tournament Theory Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [Volume 15, Issue 4, 2024, Pages 75-100]
  • Trade Credit Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [Volume 11, Issue 1, 2020, Pages 35-59]
  • Trade Credit The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
  • Trade Credit Adjustment Speed The Effect of Working Capital Management and Bargaining Power‌on the Speed of Business Credit Adjustment [(Articles in Press)]
  • Trade-off theory The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Trade off Theory Value of One Rials Cash Held by the Company from a Shareholder’s Perspective [Volume 9, Issue 2, 2018, Pages 35-66]
  • Tradeoff Theory Relationship between Financial Flexibility and Capital Structure [Volume 3, Issue 8, 2012, Pages 49-71]
  • 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]
  • Trading Strategy Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Trait Professional Skepticism A Review of Releaton between Professional Skepticism, Client-Specific Experiences, and Audit Judgments [Volume 13, Issue 1, 2022, Pages 59-82]
  • Transaction Costs Investigating the Relation of between Earning Quality and Information Asymmetry of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 157-181]
  • Transfer Pricing Examination of the Effects of the Managerial Ability on Tax Avoidance [Volume 8, Issue 1, 2017, Pages 107-134]
  • 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]
  • Transparency Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock [Volume 1, Issue 1, 2010, Pages 111-135]
  • Trust Factors Affecting Cooperation and Trust between Internal and Independent Auditors [Volume 16, Issue 3, 2025, Pages 1-24]
  • Turnover Effects of Turnover on Stock Price Delay in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2019, Pages 33-67]
  • 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

  • Uncertainty A scientometric analysis of profitability uncertainty literature: current status, emerging trends [(Articles in Press)]
  • Unconditional Conservatism Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [Volume 5, Issue 16, 2014, Pages 33-54]
  • Unconditional Conservatism Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [Volume 6, Issue 20, 2015, Pages 59-81]
  • Unconditional Conservatism Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [Volume 7, Issue 25, 2016, Pages 145-166]
  • Unconditional Conservatism Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 151-170]
  • Under-investment Impact of Accrual-based Earnings Management on Investment Efficiency of the Companies Listed in Tehran Stock Exchange [Volume 5, Issue 17, 2014, Pages 29-48]
  • Under-investment Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Under-investment Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Under Investment The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 11, 2012, Pages 57-83]
  • Under-Investment Decision Effects of Business Strategies on Investment Efficiency [Volume 9, Issue 4, 2018, Pages 153-184]
  • Underpricing IPOs Relationship between Conservatism and Underpricing Initial Public Offerings in Tehran Stock Exchange [Volume 5, Issue 18, 2014, Pages 49-65]
  • Under-reaction The Effect of Estimated Accuracy of Management Earning Forecasts on Post-earning Announcement Drift [Volume 7, Issue 24, 2016, Pages 7-40]
  • 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]
  • Unified Theory of Acceptance Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2016, Pages 63-82]
  • University Cost Management University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • Unmanaged Cash Flow Relationship between Cash Flow Management and Cost of Debt In Companies Listed in Tehran Stock Exchange [Volume 3, Issue 10, 2012, Pages 117-136]
  • Unrecognized Inflation Gains or Losses Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices [Volume 2, Issue 7, 2011, Pages 27-46]
  • Unsystematic Risk Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange [Volume 6, Issue 20, 2015, Pages 123-145]
  • Unsystematic Risk Effect Cross-section Return Changes: Liquidity and Unsystematic Risk Effects [Volume 7, Issue 26, 2016, Pages 85-106]
  • Un-weighted Index Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Usefulness of Accounting Information Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [Volume 3, Issue 11, 2012, Pages 181-201]
  • Usefulness of Accounting Information A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]
  • Use of Technology Tendency to the Use of Continuous Auditing by Internal Auditors [Volume 7, Issue 27, 2016, Pages 63-82]
  • Users of Financial Statements Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [Volume 10, Issue 3, 2019, Pages 1-32]

V

  • Valuation Errors The Impact of Equity Overvaluation on Earnings Management [Volume 3, Issue 9, 2012, Pages 143-166]
  • 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 Added Tax Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [(Articles in Press)]
  • Value of Capital Expenditure Financial Statement Comparability and Managers' Use of Corporate Resources [Volume 14, Issue 1, 2023, Pages 51-69]
  • Value of Company Role of Accounting Conservatism and Earnings Quality on Marginal Value of Cash Holdings in Companies Listed in Tehran Stock Exchange [Volume 6, Issue 21, 2015, Pages 155-176]
  • Value Relevance Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [Volume 2, Issue 6, 2011, Pages 65-91]
  • Value Relevance Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity [Volume 5, Issue 17, 2014, Pages 77-95]
  • Value Relevance Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2016, Pages 7-32]
  • Value Relevance The Effect of Financial Crisis on the Quality of Financial Reporting [Volume 8, Issue 3, 2017, Pages 141-165]
  • Value Relevance Relative Value Relevance of Operating Cash Flows of Measurement View [Volume 9, Issue 3, 2018, Pages 7-37]
  • Value Relevance A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]
  • Value-Relevance of Book value Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2012, Pages 31-55]
  • Value-Relevance of Earnings Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [Volume 3, Issue 11, 2012, Pages 31-55]
  • Variables of Balance Sheet Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge [Volume 4, Issue 14, 2013, Pages 109-127]
  • Variables of Statment of Profit and Loss Investigation of the Impact of Effective Variables on Levels of Accounting Conservatism in Companies Listed in Tehran Stock Excancge [Volume 4, Issue 14, 2013, Pages 109-127]
  • Virtual Teaching Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Volatility The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Volume The Effect of Change in Price Limit on Stock Market Volatility and Trading Volume -Evidence from Tehran Stock Exchange (TSE) [Volume 1, Issue 3, 2010, Pages 31-58]
  • Voluntary Disclosure Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [Volume 5, Issue 16, 2014, Pages 119-136]
  • Voluntary Disclosure Unstructured Information Environment, Decision Making, Cognitive Styles, and Human Information Processing Capacity [Volume 5, Issue 17, 2014, Pages 77-95]
  • Voluntary Disclosure Strategy Review of Impression Management of Stakeholders by Disclosure of Annual Reports [Volume 8, Issue 1, 2017, Pages 51-74]
  • Voluntary Disclosure Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Voluntary Disclosure The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • Voluntary Disclosures Corporate Voluntary Disclosure and Separation of Cash Flow Rights From Control Rights [Volume 7, Issue 25, 2016, Pages 7-37]
  • Vuolteenaho model Conservative Pricing [Volume 4, Issue 15, 2013, Pages 23-53]

W

  • Wavelet Filter Arbitrage Pricing Theory and Unanticipated Macroeconomics Components Generating Process [Volume 4, Issue 15, 2013, Pages 129-148]
  • Wealth Level The Impact Personality Traits and Wealth on Investment Intentions: The Mediating Role of Investors’ Social Interaction Breadth [(Articles in Press)]
  • Whistleblowing The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Working Capital Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of [Volume 4, Issue 14, 2013, Pages 27-49]
  • Working Capital Effects of Working Capital and Financial Flexibility on Competitive Ability of Companies in Tehran Stock Exchange [Volume 6, Issue 22, 2015, Pages 153-175]
  • Working Capital Impact of Working Capital Management on Firm Profitability in Business Cycles [Volume 6, Issue 23, 2015, Pages 147-171]
  • Working Capital Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Working Capital Accruals Relationship between Stock Return Volatility and Working Capital Accruals: A Real Option-Based Investment Approach [Volume 8, Issue 4, 2017, Pages 93-118]
  • Working capital management Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]
  • Working capital management The Effect of Working Capital Management and Bargaining Power‌on the Speed of Business Credit Adjustment [(Articles in Press)]