A
-
Accounting
The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
-
Accounting Education
Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
-
Accounting information
Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
-
Accounting information quality
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
-
Accounting policymaking process
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
-
Accounting standards
Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
-
Accounting standards
Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
-
Accounting standards
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
-
Accrual earnings management
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
Agency Cost
Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
-
Audit committee
A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
-
Audit Delay
Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
-
Auditing
The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
-
Auditing firms
The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
-
Auditing remuneration
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
Audit manager
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
Auditor Quality
Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
-
Auditors
Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
-
Auditor selection
Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
B
-
Budget
Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
C
-
CEO Power
The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
-
Concentration of debt
Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
-
Corporate disclosure
Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
-
Corporate governance
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
Corporate governance
The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
-
Corporate social responsibility
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
Corporate Sustainability Reporting
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
-
Covid-19
Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
-
Creative Accounting
Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
D
-
Disclosure instances
Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
E
-
Earnings Performance
The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
-
Economic policy uncertainty
Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
-
Educational components
The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
-
Emotional commitment
Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
-
Expectations Gap
The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
F
-
Financial and non-financial reports of Universities
Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
-
Financial distress
The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
-
Financial friction
Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
-
Financialization
Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
-
Financial reporting quality
Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
-
Financial reporting readability
The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
-
Fraud detection
The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
-
Free Leadership
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
Future career prospects
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
Fuzzy Delphi
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
G
-
Gap between education and professional needs
The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
-
Garbling Component
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
Grounded theory
Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
-
Grounded theory
The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
-
Growth stocks
The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
H
-
Higher Education System
Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
I
-
Informational Component
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
Information Asymmetry
Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
-
Information Asymmetry
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
Information dimension of accounting quality
Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
-
Innovation-oriented culture
The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
-
Insurance industry
Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
-
Integrated reporting
Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
-
Intention to exit the profession
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
Interactive Leadership
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
Internal audit
Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
-
Internal audit
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
Internal audit
A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
-
Internal Audit Chief Turnover
Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
-
Internal audit effectiveness
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
International integrated reporting framework
Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
-
Interpretive Appraisal
Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
-
Islamic Responsibility Activities
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
J
-
Job Burnout
Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
-
Job Characteristics
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
-
Job satisfaction
Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
L
-
Labor investment efficiency
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
M
-
Management commentary
Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
-
Management control
Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
-
Manager's opportunistic behavior
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
Material sustainability activities
Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
-
Moral Intelligence
Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
N
-
Number of debts
Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
O
-
Organizational Commitment
Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
-
Organizational Culture
The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
-
Organizational Support
Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
P
-
Perceptual and knowledge gap
The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
-
Product market competition
Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
-
Professional Judgement
Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
-
Professional Perspectives in Accounting
Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
-
Public Sector
Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
Q
-
Qualitative Content Analysis
Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
-
Qualitative Content Analysis Method
Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
R
-
Real Earnings management
Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
-
Real earnings smoothing components
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
-
Responsible auditor origin
The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
-
Risk management maturity
Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
S
-
Shariah Approved Companies
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
-
Specialization
Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
-
Strategic deviance
Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
-
Strategic management accounting techniques
The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
-
Structural Failure
Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
-
Sustainability Accounting Standards Board (SASB)
Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
-
Sustainable Investment
Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
T
-
Talent Management
The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
-
Thematic analysis
A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
-
Transformational Leadership
Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
-
Trust in senior management
Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
U
-
Ultimate objectives of accounting
Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
V
-
Value creation
Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
-
Value premium
The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
-
Value stocks
The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
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