A
-
Accounting maturity model
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
-
Accounting students' cognitive goals
The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
-
Agency problem
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
-
Agency theory
Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
-
Aggressive financial reporting
Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
-
Approach
Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
-
Audit commercialization
Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
-
Audit fees
Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
-
Audit firm's accountability
Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
-
Auditing profession
A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
-
Auditor
Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
-
Auditor style
The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
-
Audit Quality
Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
-
Audit Quality
Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
-
Audit quality components
Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
-
Audit Quality Reduction Behavior
Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
B
-
Bargaining power of auditors
Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
-
Barriers to research collaboration
Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
-
Board characteristics
Factors Affecting the Number of Audit Committees Meetings [Volume 29, Issue 2, 2022, Pages 339-358]
-
Business Model (BM)
An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
C
-
Cash flows statement
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
CEO Power
CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
-
Classification and prediction
Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
-
Composite index
Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
-
Conservatism
Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
-
Corporate governance characteristic
Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
-
Corporate operational characteristic
Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
-
Cost stickiness
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
-
Customer concentration
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
D
-
Database theory
A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
-
Data Mining
Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
-
Deployment process
Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
-
Discriminant Analysis
Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
E
-
Earnings management
An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
F
-
Fair value
Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
-
Fair value
Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
-
Fair Value Accounting
Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
-
Financial and credit resources
Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
-
Financial control
A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
-
Financial Crisis
Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
-
Financial Crisis
Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
-
Financial discipline
Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
-
Financial firm
Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
-
Financial Leverage
Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
-
Financial Management
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
-
Financial reporting readability
The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
-
Financing activities
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
Firms size
Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
-
Fog index and text length index
The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
-
Forensic accounting
Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
-
Fuzzy analytical hierarchy process (FAHP)
An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
-
Fuzzy Delphi
A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
-
Fuzzy Delphi
An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
-
Fuzzy Hierarchical Analysis
A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
G
-
Governance
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
-
Grounded theory
Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
H
-
Human Factors
Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
I
-
Incentive of accountability
Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
-
Independent Auditing
Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
-
Institutional oversight development
Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
-
Intelligence
Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
-
Intelligence Quotient
Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
-
Internal control system
Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
-
International accounting journals
Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
-
Interpretive Ranking Process (IRP)
Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
-
Inventory
An Empirical investigation of Inventory Stickiness [Volume 29, Issue 3, 2022, Pages 504-518]
-
Investment activities
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
J
-
JIGSAW
The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
L
-
Labor Cost
CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
-
Labor Efficiency
CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
-
Labor productivity
CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
-
Leverage
An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
M
-
Managerial ability
Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
-
Markov Chains
An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
-
Meta Synthesis
Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
O
-
Operational activities
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
Organizational goals
Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
P
-
Process Orientation
Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
-
Product market competition
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
-
Prohibitors of accountability
Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
-
Public Sector
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
Public sector financial reporting
Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
R
-
Regulation of audit services fees
Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
-
Reporting entities
Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
-
Research collaboration in accounting
Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
S
-
Shareholders Protection
Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
-
STAD learning method
The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
-
Stakeholders
Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
-
Stock price informativeness
The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
-
Strategy
An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
T
-
Taxation
Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
-
Tax process
Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
-
Time pressure
Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
-
Tournament Theory
CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
-
Trade Credit
Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
V
-
Virtual Education
The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
W
-
Wisdom-based decision making
A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
-
Work-family conflict
Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
-
Work Stress
Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
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