Keyword Index

A

  • Audit Firm Revenues Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
  • Audit Opinion Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Auditor professionalism A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • Auditor report tone Managerial Ability and the Tone of Emphasis of Matter Paragraphs in Auditor Reports: A Natural Language Processing Approach [Volume 32, Issue 2, 2025, Pages 343-371]
  • Audit Quality A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • Audit Quality Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]

B

  • Business strategy Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]

C

  • Classification shifting Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Company's performance Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Company value Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Comparability The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]
  • Conceptual model of auditor professionalism A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • Core earnings Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]

D

  • Decision making Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]

E

  • Earnings management Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Efficiency Managerial Ability and the Tone of Emphasis of Matter Paragraphs in Auditor Reports: A Natural Language Processing Approach [Volume 32, Issue 2, 2025, Pages 343-371]
  • Emphasis-of-matter Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Emphasis of matter paragraphs Managerial Ability and the Tone of Emphasis of Matter Paragraphs in Auditor Reports: A Natural Language Processing Approach [Volume 32, Issue 2, 2025, Pages 343-371]
  • Environmental, Social and Governance Performance (ESG) Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]

F

  • Fair value Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]
  • Financial performance Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
  • Financial performance The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • Financial sustainability Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Financial sustainability Drivers Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Futures Studies Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]

G

H

  • Human and non-human factors The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]

I

  • Independent Audit Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Internal Locus of Control Auditors' Internal Locus of Control and Professional Commitment: Does Psychological Well-being Matter? [Volume 32, Issue 2, 2025, Pages 372-391]
  • International scientific article style A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]
  • Iranian Accounting Standard No. 42 Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]

K

  • Key audit matters Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]

L

  • Local paper style A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]

M

  • Management Accounting Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Management accounting innovations The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • Management structural characteristics Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
  • Managerial ability Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Managerial ability Managerial Ability and the Tone of Emphasis of Matter Paragraphs in Auditor Reports: A Natural Language Processing Approach [Volume 32, Issue 2, 2025, Pages 343-371]
  • Managers' overconfidence Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Material sustainability information disclosure Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]

N

  • Network of actors The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • Non-financial performance Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]

P

  • Pension funds Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Professional Commitment Auditors' Internal Locus of Control and Professional Commitment: Does Psychological Well-being Matter? [Volume 32, Issue 2, 2025, Pages 372-391]
  • Professional judgment Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]
  • Profit continuity The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]
  • Psychological well-being Auditors' Internal Locus of Control and Professional Commitment: Does Psychological Well-being Matter? [Volume 32, Issue 2, 2025, Pages 372-391]

R

  • Research challenges A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]

T

  • Tehran Stock Exchange Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
  • Thematic analysis Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Transformation in accounting research A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]

W

  • Western and eastern perspectives The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]