Journal of Accounting Knowledge

Journal of Accounting Knowledge

Keyword Index
A
  • Agency Costs The Relationship between Corporate Governance Mechanisms and Disclosure of Key Audit Matters Considering the role of Agency Costs [Volume 17, Issue 1, 2026, Pages 103-142]
  • Artificial intelligence Ethical Concerns Related to the Use of Artificial Intelligence In Accounting [Volume 17, Issue 2, 2026, Pages 1-22]
  • Audit Fee Investigating the Effect of the Same Tenure of CEO and CFO on the Audit Fees [Volume 17, Issue 2, 2026, Pages 133-156]
  • Audit Fees Investigating the Effect of Client Employee Training on Audit Efficiency [Volume 17, Issue 1, 2026, Pages 217-236]
  • Auditor Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [Volume 17, Issue 1, 2026, Pages 161-194]
  • Auditor-Client Negotiation Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Auditor Independence Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Auditors' Opinion Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [Volume 17, Issue 2, 2026, Pages 87-106]
  • Auditors' Self-Actualization Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Audit Partner Busyness Audit Partner Narcissism and Audit Reporting Delay: The Role of Tenure and Report Lag [Volume 17, Issue 2, 2026, Pages 157-184]
  • Audit Partner Narcissism Audit Partner Narcissism and Audit Reporting Delay: The Role of Tenure and Report Lag [Volume 17, Issue 2, 2026, Pages 157-184]
  • Audit Report Lag Audit Partner Narcissism and Audit Reporting Delay: The Role of Tenure and Report Lag [Volume 17, Issue 2, 2026, Pages 157-184]
B
  • Bargaining Power The Effect of Working Capital Management and Bargaining Power on the Speed of Business Credit Adjustment [Volume 17, Issue 2, 2026, Pages 185-204]
  • Bayesian hierarchical method Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]
  • Blockchain Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [Volume 17, Issue 2, 2026, Pages 23-52]
C
  • Compliance Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]
  • Conditional Conservatism Investigating the Impact of Accounting Conservatism on the Financial Reporting Readability [Volume 17, Issue 2, 2026, Pages 71-86]
  • Confidential Information The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]
  • Contingency theory Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [Volume 17, Issue 2, 2026, Pages 87-106]
  • Corporate Governance Mechanisms The Relationship between Corporate Governance Mechanisms and Disclosure of Key Audit Matters Considering the role of Agency Costs [Volume 17, Issue 1, 2026, Pages 103-142]
  • Corporate Governance Score Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [Volume 17, Issue 2, 2026, Pages 87-106]
  • Cost of Debt The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]
  • Cultural Responsibility Accounting Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [Volume 17, Issue 2, 2026, Pages 107-132]
D
  • Digital ethics Ethical Concerns Related to the Use of Artificial Intelligence In Accounting [Volume 17, Issue 2, 2026, Pages 1-22]
  • Disclosure of Key Audit Matters The Relationship between Corporate Governance Mechanisms and Disclosure of Key Audit Matters Considering the role of Agency Costs [Volume 17, Issue 1, 2026, Pages 103-142]
E
  • Earnings Classification Shifting Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [Volume 17, Issue 1, 2026, Pages 161-194]
  • Earnings Quality Investigating the Effect of the Same Tenure of CEO and CFO on the Audit Fees [Volume 17, Issue 2, 2026, Pages 133-156]
  • ESG Disclosure The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]
  • ESG Performance The Interactive Effect of Environmental, Social and Corporate Governance (ESG) Reporting Performance on Cost of Debt [Volume 17, Issue 1, 2026, Pages 143-160]
  • Ethical concern of artificial intelligence Ethical Concerns Related to the Use of Artificial Intelligence In Accounting [Volume 17, Issue 2, 2026, Pages 1-22]
F
  • Financial Reporting Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]
  • Financial Reporting Investigating the Effect of Client Employee Training on Audit Efficiency [Volume 17, Issue 1, 2026, Pages 217-236]
  • Financial Reporting Investigating the Impact of Accounting Conservatism on the Financial Reporting Readability [Volume 17, Issue 2, 2026, Pages 71-86]
  • Financing The Effect of Working Capital Management and Bargaining Power on the Speed of Business Credit Adjustment [Volume 17, Issue 2, 2026, Pages 185-204]
  • Fraud tolerance Investigating the Effect of Personal and Organizational Variables on Fraud Tolerance [Volume 17, Issue 2, 2026, Pages 53-70]
  • Future of accounting Ethical Concerns Related to the Use of Artificial Intelligence In Accounting [Volume 17, Issue 2, 2026, Pages 1-22]
H
  • Hidden Markov Chain Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]
  • Human Capital Investigating the Effect of Client Employee Training on Audit Efficiency [Volume 17, Issue 1, 2026, Pages 217-236]
I
  • Information Asymmetry The Relationship Between Corporate Social Responsibility and Stock Price Crash Risk: The Moderating Roles of Regulatory Mechanisms and Information Asymmetry [Volume 17, Issue 2, 2026, Pages 205-226]
  • Information Asymmetry Between Manager Moderating Effect of Information Asymmetry between Manager and Auditor on the Relationship Between Auditor Characteristics and Earnings Classification Shifting [Volume 17, Issue 1, 2026, Pages 161-194]
  • Information Competition The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]
  • Information Network Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [Volume 17, Issue 2, 2026, Pages 23-52]
  • Institutional Ownership The Relationship Between Corporate Social Responsibility and Stock Price Crash Risk: The Moderating Roles of Regulatory Mechanisms and Information Asymmetry [Volume 17, Issue 2, 2026, Pages 205-226]
  • Internal Control The Relationship Between Corporate Social Responsibility and Stock Price Crash Risk: The Moderating Roles of Regulatory Mechanisms and Information Asymmetry [Volume 17, Issue 2, 2026, Pages 205-226]
J
  • Job Satisfaction The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]
  • Judgment and Decision Making of Internal Auditors The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]
L
  • Locus of Control Investigating the Effect of Personal and Organizational Variables on Fraud Tolerance [Volume 17, Issue 2, 2026, Pages 53-70]
M
  • Markov Chain Monte Carlo algorithm Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]
  • Measure of Actualization of Potential (MAP) Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Moral concern Ethical Concerns Related to the Use of Artificial Intelligence In Accounting [Volume 17, Issue 2, 2026, Pages 1-22]
  • Moral Courage The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]
  • Moral disengagement Investigating the Effect of Personal and Organizational Variables on Fraud Tolerance [Volume 17, Issue 2, 2026, Pages 53-70]
  • Mutual Funds Evaluation of Compliance with International Financial Reporting Requirements in Iranian Mutual Funds [Volume 17, Issue 1, 2026, Pages 33-54]
O
  • Ontology Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [Volume 17, Issue 2, 2026, Pages 107-132]
P
  • Perceived organizational ethical culture Investigating the Effect of Personal and Organizational Variables on Fraud Tolerance [Volume 17, Issue 2, 2026, Pages 53-70]
  • Power Dynamics in Auditing Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Pricing Probability The Effect of Information Competition on the Pricing of the Probability of Using Confidential Information with an Emphasis on the Dimensions of Information Disclosure [Volume 17, Issue 1, 2026, Pages 195-216]
  • Psychological Capital The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction [Volume 17, Issue 1, 2026, Pages 81-102]
R
  • Readability Investigating the Impact of Accounting Conservatism on the Financial Reporting Readability [Volume 17, Issue 2, 2026, Pages 71-86]
  • Resistance to Client Pressure Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Risk Disclosure Quality Redesign of the Model for Evaluating the Quality of Corporate Risk Disclosure Based on Hidden Markov Chain Model [Volume 17, Issue 1, 2026, Pages 1-32]
S
  • Self‑enhancing and self‑transcending values Investigating the Effect of Personal and Organizational Variables on Fraud Tolerance [Volume 17, Issue 2, 2026, Pages 53-70]
  • Social Exchange Theory (SET) Auditors’ Self-Actualization and Ability to Resist Client Pressure and the Mediating Role of Commitment to Independence [Volume 17, Issue 1, 2026, Pages 55-80]
  • Spirituality The Effect of Organizational Spirituality and Paranoid on Auditor's Dysfunctional Behavior with the Mediation of Moral Judgment and Moral Sensitivity [Volume 17, Issue 1, 2026, Pages 237-260]
  • Stock Price Crash Risk Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [Volume 17, Issue 2, 2026, Pages 87-106]
  • Stock Price Crash Risk The Relationship Between Corporate Social Responsibility and Stock Price Crash Risk: The Moderating Roles of Regulatory Mechanisms and Information Asymmetry [Volume 17, Issue 2, 2026, Pages 205-226]
  • Strategic Reference Points Framework Elaboration of the Matrix of Strategic Reference Points in Terms of The Cultural Responsibility Accounting Ontology [Volume 17, Issue 2, 2026, Pages 107-132]
T
  • Theory of Signaling Audit Opinion, Stock Price Crash Risk, Corporate Governance Quality [Volume 17, Issue 2, 2026, Pages 87-106]
  • Trade Credit Adjustment Speed The Effect of Working Capital Management and Bargaining Power on the Speed of Business Credit Adjustment [Volume 17, Issue 2, 2026, Pages 185-204]
V
  • Value Added Tax Developing a Conceptual Model for Blockchain Implementation in the Value-Added Tax System Based on Grounded Theory [Volume 17, Issue 2, 2026, Pages 23-52]
W
  • Working capital management The Effect of Working Capital Management and Bargaining Power on the Speed of Business Credit Adjustment [Volume 17, Issue 2, 2026, Pages 185-204]