Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Accounting Conservatism The Mediating Role of the Cash Conversion Cycle on the Relationship between Accounting Conservatism Policy and Investment Decisions [Volume 33, Issue 3, 2026, Pages 522-547]
  • Accounting Education Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
  • Accounting information transparency Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]
  • Artificial Intelligence Identifying and Prioritizing the Key Components of Artificial Intelligence Applications for Enhancing Independent Auditing Processes and Mitigating Financial Risks: A Fuzzy Delphi and Thematic Analysis Approach [Volume 33, Issue 3, 2026, Pages 481-521]
  • Audit committee The Role of Ownership Structure in Controlling Banks’ Entrenchment Behavior: The Moderating Role of Audit Committees [Volume 33, Issue 3, 2026, Pages 548-573]
  • Audit firm A Model for Growth Planning in Audit Firms Based on the Ansoff Matrix: Identifying Dimensions and Components [Volume 33, Issue 3, 2026, Pages 574-634]
  • Audit process improvement Identifying and Prioritizing the Key Components of Artificial Intelligence Applications for Enhancing Independent Auditing Processes and Mitigating Financial Risks: A Fuzzy Delphi and Thematic Analysis Approach [Volume 33, Issue 3, 2026, Pages 481-521]
  • Audit Quality The Effect of Perceived Quality-Oriented Culture on Auditors’ Willingness to Manage Their Own Errors [Volume 33, Issue 2, 2026, Pages 222-246]
B
  • Banking entrepreneurship The Role of Ownership Structure in Controlling Banks’ Entrenchment Behavior: The Moderating Role of Audit Committees [Volume 33, Issue 3, 2026, Pages 548-573]
  • Bankruptcy risk The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]
  • Budget preparation and formulation Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
C
  • Cash Conversion Cycle The Mediating Role of the Cash Conversion Cycle on the Relationship between Accounting Conservatism Policy and Investment Decisions [Volume 33, Issue 3, 2026, Pages 522-547]
  • CEO–chairperson joint tenure The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [Volume 33, Issue 2, 2026, Pages 242-272]
  • Commitment to independence The Effect of Perceived Quality-Oriented Culture on Auditors’ Willingness to Manage Their Own Errors [Volume 33, Issue 2, 2026, Pages 222-246]
  • Commitment to public interest The Effect of Perceived Quality-Oriented Culture on Auditors’ Willingness to Manage Their Own Errors [Volume 33, Issue 2, 2026, Pages 222-246]
  • Company life cycle The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [Volume 33, Issue 2, 2026, Pages 304-338]
  • Competition The Effect of Corporate Governance and Competition on Earnings Management in Iranian Banks [Volume 33, Issue 2, 2026, Pages 420-445]
  • Content analysis Identifying and Prioritizing the Key Components of Artificial Intelligence Applications for Enhancing Independent Auditing Processes and Mitigating Financial Risks: A Fuzzy Delphi and Thematic Analysis Approach [Volume 33, Issue 3, 2026, Pages 481-521]
  • Contingency fit The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [Volume 33, Issue 2, 2026, Pages 304-338]
  • Continuing professional development Evaluating Accountants’ Professional Competencies Based on International Education Standards [Volume 33, Issue 2, 2026, Pages 339-359]
  • Corporate governance The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [Volume 33, Issue 2, 2026, Pages 242-272]
  • Corporate governance Critical Evaluation of Methodological Issues in Corporate Governance Research in Iran: Challenges and Recommendations [Volume 33, Issue 2, 2026, Pages 360-419]
  • Corporate governance The Effect of Corporate Governance and Competition on Earnings Management in Iranian Banks [Volume 33, Issue 2, 2026, Pages 420-445]
  • Corporate governance The Role of Ownership Structure in Controlling Banks’ Entrenchment Behavior: The Moderating Role of Audit Committees [Volume 33, Issue 3, 2026, Pages 548-573]
  • Cost Behavior The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [Volume 33, Issue 2, 2026, Pages 242-272]
  • Cost stickiness The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [Volume 33, Issue 2, 2026, Pages 242-272]
  • Critical Evaluation Critical Evaluation of Methodological Issues in Corporate Governance Research in Iran: Challenges and Recommendations [Volume 33, Issue 2, 2026, Pages 360-419]
D
  • Digitalization of accounting Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach [Volume 33, Issue 1, 2026, Pages 87-127]
  • Digital Transformation Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
E
  • Earnings management The Effect of Corporate Governance and Competition on Earnings Management in Iranian Banks [Volume 33, Issue 2, 2026, Pages 420-445]
  • Environmental Dynamism The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]
  • Error management by auditors The Effect of Perceived Quality-Oriented Culture on Auditors’ Willingness to Manage Their Own Errors [Volume 33, Issue 2, 2026, Pages 222-246]
  • Ethical values Evaluating Accountants’ Professional Competencies Based on International Education Standards [Volume 33, Issue 2, 2026, Pages 339-359]
F
  • Financial Constraints The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]
  • Financial performance The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [Volume 33, Issue 2, 2026, Pages 304-338]
  • Financial Risks Identifying and Prioritizing the Key Components of Artificial Intelligence Applications for Enhancing Independent Auditing Processes and Mitigating Financial Risks: A Fuzzy Delphi and Thematic Analysis Approach [Volume 33, Issue 3, 2026, Pages 481-521]
  • Fuzzy analytic hierarchy process (FAHP) Identifying and Prioritizing the Determinants of Sustainability Report Credibility: A Stakeholder Perspective [Volume 33, Issue 2, 2026, Pages 273-303]
G
  • Grounded theory Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
H
  • Hidden curriculum Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
I
  • Implied equity duration Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]
  • Independent Auditing Identifying and Prioritizing the Key Components of Artificial Intelligence Applications for Enhancing Independent Auditing Processes and Mitigating Financial Risks: A Fuzzy Delphi and Thematic Analysis Approach [Volume 33, Issue 3, 2026, Pages 481-521]
  • Informal Learning Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
  • Intellectual property rights protection Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]
  • International education standards Evaluating Accountants’ Professional Competencies Based on International Education Standards [Volume 33, Issue 2, 2026, Pages 339-359]
  • Interpretive structural modeling Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach [Volume 33, Issue 1, 2026, Pages 87-127]
  • Inventory stickiness The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]
  • Investment Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]
  • Iranian Banking System The Role of Ownership Structure in Controlling Banks’ Entrenchment Behavior: The Moderating Role of Audit Committees [Volume 33, Issue 3, 2026, Pages 548-573]
  • Iranian banks The Effect of Corporate Governance and Competition on Earnings Management in Iranian Banks [Volume 33, Issue 2, 2026, Pages 420-445]
J
  • Job stress in auditing A Comprehensive Model for Reducing Occupational Stress among Auditors through Enhancing Occupational Resilience [Volume 33, Issue 3, 2026, Pages 446-480]
L
  • Life cycle Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]
M
  • Management accounting practices and tools The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [Volume 33, Issue 2, 2026, Pages 304-338]
  • Market Development A Model for Growth Planning in Audit Firms Based on the Ansoff Matrix: Identifying Dimensions and Components [Volume 33, Issue 3, 2026, Pages 574-634]
  • Methodological Issues Critical Evaluation of Methodological Issues in Corporate Governance Research in Iran: Challenges and Recommendations [Volume 33, Issue 2, 2026, Pages 360-419]
O
  • Occupational resilience of auditors A Comprehensive Model for Reducing Occupational Stress among Auditors through Enhancing Occupational Resilience [Volume 33, Issue 3, 2026, Pages 446-480]
  • Occupational stress in auditors A Comprehensive Model for Reducing Occupational Stress among Auditors through Enhancing Occupational Resilience [Volume 33, Issue 3, 2026, Pages 446-480]
  • Ownership Structure The Role of Ownership Structure in Controlling Banks’ Entrenchment Behavior: The Moderating Role of Audit Committees [Volume 33, Issue 3, 2026, Pages 548-573]
P
  • Panel data The Effect of Corporate Governance and Competition on Earnings Management in Iranian Banks [Volume 33, Issue 2, 2026, Pages 420-445]
  • Pathology assessment Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
  • Penetration in the current market A Model for Growth Planning in Audit Firms Based on the Ansoff Matrix: Identifying Dimensions and Components [Volume 33, Issue 3, 2026, Pages 574-634]
  • Product (service) development A Model for Growth Planning in Audit Firms Based on the Ansoff Matrix: Identifying Dimensions and Components [Volume 33, Issue 3, 2026, Pages 574-634]
  • Professional Competence Evaluating Accountants’ Professional Competencies Based on International Education Standards [Volume 33, Issue 2, 2026, Pages 339-359]
  • Professionalism The Effect of Perceived Quality-Oriented Culture on Auditors’ Willingness to Manage Their Own Errors [Volume 33, Issue 2, 2026, Pages 222-246]
  • Proprietary information protection Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]
  • Psychological empowerment, Role clarity, Managerial performance, Quality control system, Auditors&rsquo Audit Firm Quality Control Systems and the Performance of Audit Managers [Volume 33, Issue 3, 2026, Pages 625-654]
  • Public budgeting Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
Q
S
  • Selling, general, and administrative costs The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [Volume 33, Issue 2, 2026, Pages 242-272]
  • Stakeholders Identifying and Prioritizing the Determinants of Sustainability Report Credibility: A Stakeholder Perspective [Volume 33, Issue 2, 2026, Pages 273-303]
  • Structural reform Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
  • Sustainability reporting Climate-Related Sustainability Reporting in Iran’s Steel Industry: An Economic and Environmental Approach [Volume 33, Issue 1, 2026, Pages 1-23]
  • Sustainability reporting Identifying and Prioritizing the Determinants of Sustainability Report Credibility: A Stakeholder Perspective [Volume 33, Issue 2, 2026, Pages 273-303]
T
  • Thematic analysis Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
W
  • Word embedding model The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [Volume 33, Issue 2, 2026, Pages 304-338]