Keyword Index

A

  • 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 Education Analysis of the Scientific Flow of Research Related to Accounting Education in Scopus Database [Volume 15, Issue 3, 2024, Pages 69-86]
  • Accruals Anomaly The Effect of Conservative Financial Reporting on the Relationship between Environmental Uncertainty and Accrual Anomaly [Volume 15, Issue 1, 2024, Pages 25-46]
  • Action Research Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • Adjustment Speed The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Asset Pricing Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Audit Fees Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter? [Volume 15, Issue 4, 2024, Pages 41-56]
  • Auditing Profession Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [Volume 15, Issue 4, 2024, Pages 75-100]
  • Auditors' The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • 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 Risk Related Party Transactions and Audit Risk: Do Regulations on Related Party Transaction Disclosure Matter? [Volume 15, Issue 4, 2024, Pages 41-56]

B

  • Banking Industry Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • 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]

C

  • Career Success The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • Cash balances Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]
  • Cash Conversion Cycle Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]
  • 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]
  • CEO Fixed Effect The Role of Management Style in Cost Stickiness and Shareholder Value [Volume 15, Issue 1, 2024, Pages 155-177]
  • 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]
  • Conservatism The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • Conservative Financial Reporting The Effect of Conservative Financial Reporting on the Relationship between Environmental Uncertainty and Accrual Anomaly [Volume 15, Issue 1, 2024, Pages 25-46]
  • Corporate Citizen Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Corporate Default Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Corporate Ethics Program The Effect of Organizational Ethics Program on the Unethical Behaviors of Independent Auditors, Considering the Mediating Role of the Individual Cognitive Appraisal Process [Volume 15, Issue 1, 2024, Pages 103-130]
  • 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 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]
  • 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]
  • Credit Rating The Credit Rating of Companies Considering Management Factors [Volume 15, Issue 2, 2024, Pages 103-124]
  • 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]

D

  • Development Drivers Designing the Thematic Model and Interpretive Ranking of the Rhetorical Accounting Development Drivers [Volume 15, Issue 2, 2024, Pages 77-102]
  • Diversification Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]

E

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

F

  • Focus Group Presenting a Model for Narrative Accounting: An Action Research Approach [Volume 15, Issue 2, 2024, Pages 35-58]
  • 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]
  • Fuzzy Delphi Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • 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 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

  • 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]

I

  • 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 Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • Independent auditors The Effect of Organizational Ethics Program on the Unethical Behaviors of Independent Auditors, Considering the Mediating Role of the Individual Cognitive Appraisal Process [Volume 15, Issue 1, 2024, Pages 103-130]
  • Individual Cognitive Appraisal Process The Effect of Organizational Ethics Program on the Unethical Behaviors of Independent Auditors, Considering the Mediating Role of the Individual Cognitive Appraisal Process [Volume 15, Issue 1, 2024, Pages 103-130]
  • 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]
  • 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]
  • Internal Audit Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]
  • Investment Strategy Corporate Default and Asset Pricing in Stock Market [Volume 15, Issue 1, 2024, Pages 47-82]
  • Investor Behavior Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [Volume 15, Issue 3, 2024, Pages 1-20]
  • Investors Sentiment Investor Trading Behavior and Investors Sentiment and the Tone of Board Activity Report [Volume 15, Issue 3, 2024, Pages 1-20]

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]
  • Leverage 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 Corporation The Time Delay in Dividend Payment and Its Related Factors in the Iranian Stock Market [Volume 15, Issue 3, 2024, Pages 47-68]
  • Long Term Construction Contracts Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts [Volume 15, Issue 2, 2024, Pages 1-34]

M

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

N

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

O

P

  • 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]
  • Performance Focused Activity Based Costing Implementation of Performance Focused-Activity Based Costing System via Fuzzy Logic Approach in Long-Term Construction Contracts [Volume 15, Issue 2, 2024, Pages 1-34]
  • Personality Traits The Five-Factor Theory and Auditors' Endogenous and Exogenous Success [Volume 15, Issue 2, 2024, Pages 145-162]
  • 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]
  • 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]
  • Promotional Systems Analysis of Behavioral Effects in Promotional Systems Based on Tournament Theory in Auditing Profession [Volume 15, Issue 4, 2024, Pages 75-100]
  • 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]

R

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

S

  • Signaling Managerial Ability and Income Smoothing [Volume 15, Issue 1, 2024, Pages 1-24]
  • State Ownership The Effect of State Ownership on the Relationship between Labor Protection and Labor Investment Efficiency [Volume 15, Issue 2, 2024, Pages 57-76]
  • Sustainability Reporting Identifying the Drivers (Motivation) of Sustainable Reporting for Iran's Banking Industry [Volume 15, Issue 4, 2024, Pages 115-132]
  • 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]

T

  • 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]
  • 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]
  • 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]
  • 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]
  • 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-off theory The Tone of the Management Report and the Speed of Leverage Adjustment [Volume 15, Issue 1, 2024, Pages 83-101]
  • Type-2 Fuzzy Inference Systems (FIS2) Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green [Volume 15, Issue 1, 2024, Pages 131-153]

U

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

V

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

W

  • Working capital management Business Focus vs Diversification: Impact on Cash Conversion Cycle [Volume 15, Issue 4, 2024, Pages 57-74]