Keyword Index

A

  • 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 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]
  • 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]
  • 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]
  • Analysis Paralysis Analyzing the Consequences of Investors’ Analytical Paralysis in the Capital Market [Volume 16, Issue 3, 2025, Pages 157-172]
  • Audit Dimensions The Effect of Aggressive Tax Strategy on Stock Price Synchronicity with Emphasis on the Moderating Role of Media Coverage and Audit Dimensions [Volume 16, Issue 1, 2025, Pages 105-130]
  • Auditing Profession Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession [Volume 16, Issue 1, 2025, Pages 157-180]
  • 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' Experiences Conceptualization of Auditors' Experiences of Professional Skepticism: A Phenomenographic Study [Volume 16, Issue 3, 2025, Pages 101-120]
  • 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]

B

  • 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]

C

  • 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]
  • 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]
  • 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]
  • 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Crisis The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]

D

  • Decision Making The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • 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]
  • 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]

E

  • Earnings Management The Effect of Financial Reporting Readability on Relationship between Managers' Opportunistic Behaviors Including Overconfidence and Smoothing and Earnings Management in Divergence of Investors' Opinions [Volume 16, Issue 1, 2025, Pages 83-104]
  • Earnings Quality Modeling and Identifying Factors Affecting Earning Sustainability Using the Meta-Synthesis Method [Volume 16, Issue 2, 2025, Pages 1-30]
  • 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]
  • 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]
  • Ethnographic Process Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]

F

  • Fair Value A Professional Judgement Framework for the Measurement of Fair Value Especially at Level 3 [Volume 16, Issue 1, 2025, Pages 1-26]
  • 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 Distress Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • 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 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]
  • 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 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]
  • Fuzzy Delphi Approach Analyzing the Consequences of Investors’ Analytical Paralysis in the Capital Market [Volume 16, Issue 3, 2025, Pages 157-172]

G

  • 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]

H

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

I

  • 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]
  • 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]

M

  • Machine Learning Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • 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 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]
  • 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]
  • Media Coverage The Effect of Aggressive Tax Strategy on Stock Price Synchronicity with Emphasis on the Moderating Role of Media Coverage and Audit Dimensions [Volume 16, Issue 1, 2025, Pages 105-130]

O

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

P

  • Phenomenographic Conceptualization of Auditors' Experiences of Professional Skepticism: A Phenomenographic Study [Volume 16, Issue 3, 2025, Pages 101-120]
  • Prisma The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • 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]
  • 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]
  • 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]

R

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

S

  • Self-Regulation Typology of Self-Regulation Frameworks for the Development of Functional Measures in the Auditing Profession [Volume 16, Issue 1, 2025, Pages 157-180]
  • 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]
  • Social Crisis The Relationship between Social Crisis and the Quality of Manager’s Financial Decision-Making [Volume 16, Issue 3, 2025, Pages 25-46]
  • 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]
  • 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]
  • Structural Sectarianism Consequences of Promoting the Corporate Governance Sectarian Essence in Adherence to Shareholders' Rights: The Application of Phenomenological and Ethnographic Process [Volume 16, Issue 1, 2025, Pages 131-156]
  • Sustainability 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 Reporting The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Sustainability Reporting Quality The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Sustainability Reporting Quantity The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]
  • Systematic Review The Determinants of Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review [Volume 16, Issue 1, 2025, Pages 27-50]

T

  • Text Mining Predicting Financial Distress of Companies Using Textual Information of Board of Directors' Activity Reports [Volume 16, Issue 2, 2025, Pages 151-176]
  • Trust Factors Affecting Cooperation and Trust between Internal and Independent Auditors [Volume 16, Issue 3, 2025, Pages 1-24]