Accounting and Auditing Studies

Keyword Index

A

Abnormal Return The Impact of Accounting Conservatism on relationship between Value of Cash Holdings and firms abnormal return of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 30-41]
Accountability Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
Accountability Disclosing Social Responsibility in an Age of Financial Crisis [Volume 6, Issue 22, 2017, Pages 70-81]
Accountability Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
Accountability Dual role of accounting and accountability in public [Volume 1, Issue 2, 2012, Pages 84-95]
Accountability A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
Accountability in the Quran Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
Accountants The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
Accounting Comparative Study of Accounting Phd Course Holding in Iranian Universities and Superior Universities in the World [Volume 6, Issue 24, 2017, Pages 5-22]
Accounting Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
Accounting Dual role of accounting and accountability in public [Volume 1, Issue 2, 2012, Pages 84-95]
Accounting Accounting as Religion [(Articles in Press)]
Accounting Accounting as Religion [Volume 11, Issue 42, 2022, Pages 93-110]
Accounting Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics [(Articles in Press)]
Accounting Concepts Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
Accounting conservatism An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
Accounting conservatism The Impact of Accounting Conservatism on relationship between Value of Cash Holdings and firms abnormal return of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 30-41]
Accounting conservatism The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [(Articles in Press)]
Accounting conservatism The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
Accounting Derivatives Investigating the effect of demographic factors on understanding the complexity of derivative instrument accounting [(Articles in Press)]
Accounting Education The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
Accounting Education The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
Accounting Information Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
Accounting Information "Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
Accounting Information Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach [(Articles in Press)]
Accounting Information Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach [Volume 13, Issue 51, 2024, Pages 21-40]
Accounting Information System Reports qualitative characteristics of accounting information systems and be useful of business electronic in Iran Hotel industry [Volume 5, Issue 19, 2016, Pages 66-79]
Accounting Information System Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
Accounting of religion Accounting as Religion [(Articles in Press)]
Accounting of religion Accounting as Religion [Volume 11, Issue 42, 2022, Pages 93-110]
Accounting papers Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [(Articles in Press)]
Accounting papers Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
Accounting Profession Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
Accounting Quality Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
Accounting Standards A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
Accounting Standards Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
Accounting Standards Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
Accounting Standards A comparative study of financial regulation and supervision governing the public companies: critical analysis of the 39 and 44 State Public Auditing Act compare with Accrual Basis and Commercial Code [Volume 3, Issue 11, 2014, Pages 42-49]
Accounting Standards The Relationship between Company Characteristics and the Observance of Accounting Standards extent in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 64-79]
Accounting Standards An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
Accounting Standards Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
Accounting Standards Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
Accounting Standards of Iran The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
Accounting system Justice and its position in financial Accountability system [Volume 1, Issue 2, 2012, Pages 22-29]
Accounting Theory New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
Accounting Training Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
Accounts Receivable The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule [Volume 1, Issue 3, 2012, Pages 60-71]
Accrual Accounting A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
Accrual-Based Earnings Management Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
Accrual of Earnings Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
Accruals Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
Accruals Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
Accruals The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule [Volume 1, Issue 3, 2012, Pages 60-71]
Accruals The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]
Accruals Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
Accruals' Quality The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
Action Research The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
Activity Based Budgeting Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
Activity-Based Costing System Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
Adam Smith Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Adoption International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
Adoption and Implementation The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
Agency Aheory Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
Agency costs An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
Agency costs Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
Agency costs Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
Agency costs Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
Agency Costs Theory An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
Agency Problems Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
Agency Theory Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
Agency Theory Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
Agency Theory Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
Agency Theory Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
Agency Theory Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Agency Theory Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
Agency Theory A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
Agency Theory Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
Agency Theory Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
Agency Theory Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
Antecedents Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
Applications of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
Applications of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
Approvals Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
Aras Technique Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
ARDL Merge and improve risk management indicators [(Articles in Press)]
ARDL Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
Article 141 Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
Article 141 of the Commercial Law Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
Artificial intelligence The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
Artificial intelligence Future Research on the Qualitative Characteristics of Accounting Information from the Perspective of Artificial Intelligence [(Articles in Press)]
Artificial Neural Network Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [(Articles in Press)]
Artificial Neural Network Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [Volume 14, Issue 56, 2025, Pages 5-28]
Asked Price Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
Assessment Indictors Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
Assessment process The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
Assests Liquidity The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
Asset return index The relationship between existence of an independent risk committee and the performance of companies, a case study of the oil products industry, coke, nuclear fuels and chemical products in the stock market [(Articles in Press)]
Asset Revaluation Surplus Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
Assets Impairment Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
Asymmetry of Cost Behavior The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
Audit Factors influencing the use auditors of computer [Volume 5, Issue 20, 2016, Pages 88-103]
Audit Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
Audit Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
Audit Prioritizing Factors Affecting Audit committee [(Articles in Press)]
Audit Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
Audit Checklists Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
Audit Collaboration An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
Audit Committee Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
Audit Committee The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
Audit Committee Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions [Volume 1, Issue 4, 2012, Pages 4-25]
Audit Committee The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
Audit Committee Prioritizing Factors Affecting Audit committee [(Articles in Press)]
Audit Committee Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
Audit Committee Characteristics Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
Audit Committee Characteristics The impact of audit committee characteristics on the implementation of internal audit recommendations in companies listed on the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 57-74]
Audit committee effectiveness Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
Audit committee effectiveness Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
Audit Committee Financial Expertise Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
Audit Committee Independence Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
Audit Committee Members The Effect of Audit Committee Characteristics on Additional Stock Returns with The Moderating Role of Holding The Company's Cash [Volume 14, Issue 54, 2025, Pages 93-114]
Audit Committee Size Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
Audit Concepts Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
Audit Conceptual Framework Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
Audit Delay The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion [Volume 10, Issue 40, 2021, Pages 81-96]
Audit, Exit of Auditors, Effects and Consequences of Exit of Auditors, Foundational Data Theory Investigation and Analysis of The Effects and Consequences of Leaving the Independent Auditing Profession in Iran [Volume 14, Issue 55, 2025, Pages 19-40]
Audit Expectation Gap Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
Audit fees The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
Audit fees Joint Audit and the implications of its use [Volume 5, Issue 18, 2016, Pages 64-83]
Audit fees The Effect of Capital Structure and Cash Holdings on Audit Fees. [(Articles in Press)]
Audit fees A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
Audit fees The Effect of Capital Structure and Cash Holdings on Audit Fees [Volume 13, Issue 51, 2024, Pages 181-194]
Audit firm size Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
Audit independence The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
Auditing An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
Auditing Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
Auditing Cognitive Biases in Audit Professional Judgment [Volume 4, Issue 13, 2015, Pages 74-87]
Auditing The Effect of Audit Activities on Improving the Financial Performance of Public Hospitals in Mashhad [Volume 13, Issue 49, 2024, Pages 79-102]
Auditing The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract [Volume 13, Issue 50, 2024, Pages 27-50]
Auditing Legal and Contracting Issues in Electronic Project Administration in the Construction Industry [(Articles in Press)]
Auditing firm size Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Auditing firm size Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
Auditing Institutions Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
Auditing Team Norms Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
Audit opinion The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion [Volume 10, Issue 40, 2021, Pages 81-96]
Audit Opinion Shopping Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
Auditor' The Impact of Auditor's Conservatism on the Relationship between the Readability of Financial Reporting and Incorrect Stock Pricing [(Articles in Press)]
Auditor Change Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [(Articles in Press)]
Auditor Change Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
Auditor Grade Change The Effect of Firm Debt Structure on the Relationship between Auditors' Grade Change and Information Asymmetry [(Articles in Press)]
Auditor independence Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
Auditor independence Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
Auditor Industry Specialization The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
Auditor Report Lag The effect of corporate sustainable management on audit report delay: The moderating role of earnings quality and audit firm size [(Articles in Press)]
Auditors An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
Auditors Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
Auditors A combination of factors influencing auditors' ethical behavior to maintain public confidence in the profession [(Articles in Press)]
Auditors A Combination of Factors Influencing Auditors' Ethical Behavior to Maintain Public Confidence in the Profession [Volume 13, Issue 52, 2024, Pages 67-88]
Auditors Providing a model of auditors' psychological empowerment: a mixed approach [(Articles in Press)]
Auditors Presenting a model of reducing factors of ethical hypocrisy of auditors in professional services with a qualitative approach [(Articles in Press)]
Auditors Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
Auditor's Conservatism, Financial Reporting Readability, Incorrect Stock Pricing The Impact of Auditor's Conservatism on the Relationship between the Readability of Financial Reporting and Incorrect Stock Pricing [Volume 14, Issue 55, 2025, Pages 107-124]
Auditors' decision-making Explaining the Auditors' Intuitive Decision-Making Pattern with the Data Grounded Theory Approach: The Case Study of the Auditing Organization [Volume 13, Issue 52, 2024, Pages 47-66]
Auditor’s Effort The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
Auditor size The effect of corporate sustainable management on audit report delay: The moderating role of earnings quality and audit firm size [(Articles in Press)]
Auditors Mindfulness, Resilience, Audit Quality, Auditors' Behaviors The Role of Mindfulness and Professional Resilience of Auditors in Improving Audit Quality [Volume 14, Issue 56, 2025, Pages 69-88]
Auditors' Objectivity Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
Auditor’s opinion Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
Auditor switch Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
Auditor switch The determinant factors of auditor switch among companies listed in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 100-115]
Auditors Working in Audit Firms Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
Audit Postulates Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
Audit Quality The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
Audit Quality Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
Audit Quality comprehensive measurement model of financial reporting transparency and evidence for the role of audit characteristics in improving it [Volume 10, Issue 38, 2021, Pages 69-86]
Audit Quality Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
Audit Quality A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
Audit Quality Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics [(Articles in Press)]
Audit Quality Proactive Audit Behaviors: Extra-role and without Instruction Behaviors to Improve Audit Quality [(Articles in Press)]
Audit Quality and Audit Performance The Effect of Organizational Climate, Role Transparency, Intention to Leave the Job and Job Burnout on Audit Quality and Performance [Volume 14, Issue 54, 2025, Pages 47-58]
Audit Report Lag The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
Audit Report Lag Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
Audit Reports Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
Audit Reports Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
Audit Sustainability and Emotional Intelligence Investigating the effect of Emotional Intelligence on Auditor’s Judgement and Audit Sustainability [Volume 14, Issue 53, 2025, Pages 55-74]
Audit System Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
Audit Tenure Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange) [Volume 1, Issue 4, 2012, Pages 40-57]
Autonomy Proactive Audit Behaviors: Extra-role and without Instruction Behaviors to Improve Audit Quality [(Articles in Press)]
Average Variance The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]

B

Balanced Scorecard Meisam Vahediyan * Instructor of Accounting department, Islamic Azad University, Bardaskan Branch Ali Taghavi Moghadam Instructor of Accounting department, Islamic Azad University, Bojnourd Branch [Volume 4, Issue 13, 2015, Pages 54-73]
Balanced Scorecard Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
Bank Interpretive structural modeling of risk-based internal audit planning in banks listed in the Tehran Stock Exchange [(Articles in Press)]
Bank Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
Bank Social Responsibility and Efficiency of Banks [Volume 13, Issue 50, 2024, Pages 137-150]
Banking Transaction Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
Bank Profitability A Model of Money Creation and Phantom Profit in the Iranian Banking System [(Articles in Press)]
Bankruptcy Prediction Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
Bankruptcy Prediction Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
Bankruptcy Risk The Impact of Corporate Social Responsibility on Bankruptcy Risk [Volume 10, Issue 37, 2021, Pages 25-40]
Bargaining Power The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
Behavioral Agency Model CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
Behavioral biases Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
Behavioral biases A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
Behavioral Finance Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
Behavioral Finance Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [(Articles in Press)]
Behavioral Finance Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]
Behavioral Finance The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
Behavioral Finance, CEO Narcissism, R& The effect of CEO Narcissism on R&D Expenditures [(Articles in Press)]
Benefits of Environmental Reporting An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
Bertrand Competition Capital Structure and Competitiveness in Product Market (under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
Bid-Ask spread Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
Bid-Ask spread Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
Bid Price Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
Big Data Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
Binomial Test Procedure Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
Block Chain The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
Board independence" Examining the effect of the company's financial performance on the relationship between the characteristics of the board of directors and corporate social responsibility [(Articles in Press)]
Board of Directors The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
Board of Directors Board gender diversity: From theoretical perspectives to empirical evidence [(Articles in Press)]
Board of Directors Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
Board size" Examining the effect of the company's financial performance on the relationship between the characteristics of the board of directors and corporate social responsibility [(Articles in Press)]
Book Keeping Systems Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
Budgeting Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
Budgeting Systems Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
Business Bank Analyzing the Impact of Accounting Information System (AIS) on Management Decision Making (Case study: Managers of Kermanshah Bank) [Volume 4, Issue 14, 2015, Pages 58-73]
Business Group Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]
Business Research Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
Business Strategies Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]

C

C23 Time-series changes of conservatism in accounting in Tehran Security Exchange's firms [Volume 1, Issue 2, 2012, Pages 4-21]
Canada The Effectiveness of Tax Incentives in attracting foreign Investment – Deliberating the Canadian Experience [Volume 1, Issue 3, 2012, Pages 86-100]
Capital Investment Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
Capital Market Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
Capital Markets A look at the Particle Swarm Optimization algorithm in the capital market [Volume 4, Issue 13, 2015, Pages 20-31]
Capital need theory Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
Capital structure Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
Capital structure The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
Capital structure Capital Structure and Competitiveness in Product Market (under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
Capital structure The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
Capital structure The Effect Of Added Value Tax On The Capital Structure And The Profitability Or Accepted Companies In Tehran’s Stock Exchange [Volume 1, Issue 4, 2012, Pages 26-39]
Capital structure An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
Capital structure Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
Capital structure The Effect of Capital Structure and Cash Holdings on Audit Fees. [(Articles in Press)]
Capital structure The Effect of Capital Structure and Cash Holdings on Audit Fees [Volume 13, Issue 51, 2024, Pages 181-194]
Capital structure&rsquo The impact of relations between the supplier and the customer on capital structure’s reversibility with moderating role the fundamental uncertainty [(Articles in Press)]
Capital structure’s reversibility The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
CAPM Experimental Test and Evaluate the Possibility of Using Traditional CAPM Model and MCAPM in the Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 17-36]
CAPM Model The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
Career Risk Managers The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
Career women Incentives and disincentives for the Advancement of Women Accountants [Volume 2, Issue 8, 2013, Pages 54-69]
Cash Balances Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
Cash Flow The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
Cash Flow Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
Cash flow of Earnings Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
Cashflows Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
Cash Flows The Link between Accrual Components and Stock Returns by Emphasize at Accounts Receivable Rule [Volume 1, Issue 3, 2012, Pages 60-71]
Cash Flow Statement Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
Cash Holding The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
Cash Holding Auditor Conservatism and Cash Holding [(Articles in Press)]
Cash Holding Value The Effect of Audit Committee Characteristics on Additional Stock Returns with The Moderating Role of Holding The Company's Cash [Volume 14, Issue 54, 2025, Pages 93-114]
Cash Surplus The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
Catering theory A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
CEO Investigation the Impact of the CEO Financial Expertise on Financial Reporting Readability [(Articles in Press)]
CEO Narcissism The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
CEOs' Financial Knowledge The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
Certified Accountants Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
Challenges International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
Challenges of Human Resource Accounting Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
Change in Net Financial Assets Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
Change in Non-Cash Working Capital Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
Change in Non-Current Operating Assets Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
Change of auditor, accuracy of auditor' Corporate Governance and Auditor Switching Studying the Moderating Role of Auditor's Opinion Accuracy on Relationship between Corporate Governance and Auditor Switching [(Articles in Press)]
Change of auditor grade The effect of auditor's expertise on the relationship between the change of auditors' rank and re-presentation of financial statements [(Articles in Press)]
Change of auditor grade The Effect of Auditor's Specialization on the Relationship between the Change of Auditors' Rank and Re-presentation of Financial Statements [Volume 13, Issue 49, 2024, Pages 123-142]
Change of Head of Stock Exchange Organization Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
Characteristics Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
Classification Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
Classification Shifting Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
Climate-related Financial Disclosure Climate Change: Risks, Opportunities and Disclosure from a Corporate Perspective [Volume 12, Issue 48, 2023, Pages 45-62]
Climate Risk Climate Change: Risks, Opportunities and Disclosure from a Corporate Perspective [Volume 12, Issue 48, 2023, Pages 45-62]
Cluster analysis Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
Coaching Proactive Audit Behaviors: Extra-role and without Instruction Behaviors to Improve Audit Quality [(Articles in Press)]
Code of Ethics for Professionals Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
Codification System Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
Cognitive Processes Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
Combined risk committee The relationship between existence of an independent risk committee and the performance of companies, a case study of the oil products industry, coke, nuclear fuels and chemical products in the stock market [(Articles in Press)]
Companies Listed in the Stock Exchange The Impact of Corporate Social Responsibility on Bankruptcy Risk [Volume 10, Issue 37, 2021, Pages 25-40]
Company Information Environment And Level of Transparency Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
Company performance Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
Company performance Investigating the relationship between inventory stickiness and firm performance [(Articles in Press)]
Company performance Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
Company Size The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
Compensation Committee The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
Competence Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
Competitive Strategies Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
Composition of Board The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
Comprehensive Income A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
Comprehensive Plan Taxes The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
Concentration of Ownership Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
Concepts of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
Concepts of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
Conceptual Framework Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
Confirmatory Factor Analysis Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2022, Pages 27-52]
Consequences Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
Conservatism The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
Conservatism Investigation of board composition on conservatism and timeliness in reporting of earnings in listed companies in Tehran Stock Exchange [Volume 2, Issue 5, 2013, Pages 28-41]
Consolidated financial statements A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
Constitutional Accountability Dual role of accounting and accountability in public [Volume 1, Issue 2, 2012, Pages 84-95]
Continuous Auditing An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
Contractualism Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
Contribution income statement Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
Convergence Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
Convergence International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
Corporate Debt Structure The Effect of Firm Debt Structure on the Relationship between Auditors' Grade Change and Information Asymmetry [(Articles in Press)]
Corporate Governance Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
Corporate Governance Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
Corporate Governance The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
Corporate Governance Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
Corporate Governance The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
Corporate Governance Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
Corporate Governance The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 96-110]
Corporate Governance Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions [Volume 1, Issue 4, 2012, Pages 4-25]
Corporate Governance Accounting Information Quality and Firms Capital Investments: An Agency Theory Perspective [Volume 2, Issue 5, 2013, Pages 86-100]
Corporate Governance Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
Corporate Governance Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
Corporate Governance The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
Corporate Governance Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
Corporate Governance The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
Corporate Governance Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
Corporate Governance The effect of stock returns and financial performance on the relationship between corporate governance and Company value [(Articles in Press)]
Corporate Governance The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
Corporate Governance Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
Corporate Governance Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
Corporate Governance Legal and Contracting Issues in Electronic Project Administration in the Construction Industry [(Articles in Press)]
Corporate Governance and Profit Fluctuations Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
Corporate Governance Mechanisms Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
Corporate Governance Principles Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
Corporate Governance" Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
Corporate Governance Uncertainty in Macroeconomics Capital Structure The Effect of Corporate Governance on The Relationship between Uncertainty in Macroeconomics and Capital [Volume 14, Issue 53, 2025, Pages 75-90]
Corporate Social Responsibility (CSR) Disclosure An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
Corporate social responsibility disclosure Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
Corporate social responsibility disclosure Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
Corporate Zakat Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
Corruption Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
COSO Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
COSO 2004 Integrated Framework ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
Cost Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]
Costing Costing, Valuation and Reporting Human resource [Volume 1, Issue 4, 2012, Pages 98-110]
Cost Leadership Strategy Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
Cost of Capital The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
Cost of Capital "Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
Cost of Capital Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
Cost of Equity Investigating the effect of readability of annual financial reports on the cost of equity with the moderating role of reporting tone [(Articles in Press)]
Cost of Equity Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
Cost of Equity Investigating the Effect of Readability of Annual Financial Reports on the Cost of Equity with the Moderating Role of Reporting Tone [Volume 13, Issue 52, 2024, Pages 203-218]
Cost Stickiness The role of internal controls on the relationship between corporate financial constraints and cost stickiness [(Articles in Press)]
Cost Stickiness The Role of Internal Controls on the Relationship Between Corporate Financial Constraints and Cost Stickiness [Volume 13, Issue 52, 2024, Pages 165-182]
Cost Stickiness The Effect of Managers' Personal Motives on Investment Inefficiency: The Mediating Role of Cost Stickiness [Volume 14, Issue 54, 2025, Pages 27-46]
Cost Stickiness, Joint Auditor, Supply Chain The Effect of the Joint Auditor on Cost Stickiness in the Supply Chain by New Evidence from the Quantile Pattern [Volume 14, Issue 56, 2025, Pages 89-106]
Cost Stickiness, Joint Auditor, Supply Chain Investigating the Impact of Financial Ratios on Risk Dimensions with Emphasis on the Role of Company Operations Complexity Using Structural Equations [Volume 14, Issue 56, 2025, Pages 107-130]
Cost Stickiness Theory The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
Cost Structure and Demand Uncertainty The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
Cournot Competition Capital Structure and Competitiveness in Product Market (under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
Co-word Analysis Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [(Articles in Press)]
Co-word Analysis Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
Credit risk Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
Credit risk The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
Credit Spread Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
Critical Accounting Introducing Alternatives to Thinking in Accounting: “Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
Critical Paradigm Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
Critical realism Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
Critical realism Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
Critical research New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
Critical success factors The Comparative Investigation of the Attention to the Critical Success Factors among the Iranian Managers [Volume 1, Issue 3, 2012, Pages 72-85]
Cross-Organizational Ethics Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
Cultural dimension Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
Customer concentration Customer Concentration and Stock Price Crash Risk : Evidence from Iranian firms [(Articles in Press)]
Customer concentration Customer Concentration and Stock Price Crash Risk: Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
Customer Relationship Management Customer Concentration and Stock Price Crash Risk : Evidence from Iranian firms [(Articles in Press)]
Customer Relationship Management Customer Concentration and Stock Price Crash Risk: Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
Customer Satisfaction Investigate Potential Customer Accounting [Volume 2, Issue 8, 2013, Pages 40-53]

D

D21 Time-series changes of conservatism in accounting in Tehran Security Exchange's firms [Volume 1, Issue 2, 2012, Pages 4-21]
Data Coverage Analysis, Property Insurance, Profitability Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis [Volume 14, Issue 56, 2025, Pages 131-144]
Data Process Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method [Volume 13, Issue 52, 2024, Pages 145-164]
DEA Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
Debt The Effect Of Added Value Tax On The Capital Structure And The Profitability Or Accepted Companies In Tehran’s Stock Exchange [Volume 1, Issue 4, 2012, Pages 26-39]
Debt Contracts An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
Debt Maturity Structure An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
Debt Structure, Investment, Financial Helplessness Relationship between Debt Structure and Investment with Regard to Financial Distress [Volume 14, Issue 56, 2025, Pages 29-44]
Decision Aids Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
Decision Aids Effectiveness Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
Decision-making Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
Decision - Making Managers The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
Decision-usefulness Approach New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
Deep Learning Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
Deep Learning Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
Deep Learning Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [(Articles in Press)]
Deep Learning Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [Volume 14, Issue 56, 2025, Pages 5-28]
Delphi method Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
Democratic Perspective Dual role of accounting and accountability in public [Volume 1, Issue 2, 2012, Pages 84-95]
Dependent Variable An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
Depth of Maret Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
Develop a Model Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
Developing countries International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
D Expenditures The effect of CEO Narcissism on R&D Expenditures [(Articles in Press)]
Diagnostic Tools and Methods New Public Financial Management: Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
Diamond Fraud Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
Diani Flesh Criteria Investigating the Effect of Readability of Annual Financial Reports on the Cost of Equity with the Moderating Role of Reporting Tone [Volume 13, Issue 52, 2024, Pages 203-218]
Different Country Social Responsibility in Banking Industry of Different Countries [Volume 7, Issue 27, 2018, Pages 19-34]
Diffusion Theory Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
Disability) Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
Disclosure Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
Disclosure Investigating the effect of demographic factors on understanding the complexity of derivative instrument accounting [(Articles in Press)]
Disclosure of Environmental Information The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
Disclosure of Information Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
Disclosure of sustainability information Examining the role of absorptive capacity on the relationship between disclosure of sustainability information based on legitimacy theory and economic measures of financial performance [(Articles in Press)]
Discretionary Accrual The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [(Articles in Press)]
Discretionary Accrual The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
Discretionary accruals Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
Discretionary accruals Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
Discretionary accruals Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
Discretionary accruals Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]
Discretionary accruals Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
Distinctionstrategy Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
Distributional principle Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
Divergence of investors' Investigating the relationship between the divergence of investors' opinions and the specific volatility of stocks in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Dividend Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
Dividend Payout Dividend Policy in Family and Non-Family Companies: Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
Dividend Policy Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
Dividend Policy A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
Dividend Policy Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
Dividend policy theories A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
Dividend yield Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]

E

Earning Forecasting Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
Earning Forecasting Unbiasedness Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
Earning Precision The Effect of Information Quality on Stock Liquidity of Listed Companies in Tehran Stock Exchange [Volume 1, Issue 3, 2012, Pages 16-31]
Earning Quality The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
Earning Quality "Accounting Information, the Cost of Capital and Excess Stock Returns: The Role of Earnings Quality [Volume 5, Issue 18, 2016, Pages 16-31]
Earning Quality The effect of corporate sustainable management on audit report delay: The moderating role of earnings quality and audit firm size [(Articles in Press)]
Earnings’ Accrual Component An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
Earnings’ Cash Flow Component An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
Earnings Components Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
Earnings Management Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
Earnings Management Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
Earnings Management Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
Earnings Management Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
Earnings Management The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
Earnings Management Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]
Earnings Management Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability (The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
Earnings Management Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
Earnings Management The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
Earnings Management Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
Earnings management incentives Comprehensive review of earnings management (part I) [Volume 2, Issue 7, 2013, Pages 4-19]
Earnings management patterns Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]
Earnings management techniques Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]
Earnings per Share Forecasting Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
Earnings Quality An Overview on the Most Significant Determinants of Earnings Quality [Volume 5, Issue 20, 2016, Pages 34-53]
Earnings Quality Value Relevance and Accounting Information [Volume 7, Issue 26, 2018, Pages 5-16]
Earnings Quality The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
Earnings Quality Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
Earnings Quality Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
Earnings Quality Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
Earnings Response Coefficient Value Relevance and Accounting Information [Volume 7, Issue 26, 2018, Pages 5-16]
Earnings Response Coefficient The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
Earnings smoothing Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
Earnings transparency Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
Economic added value Examining the role of absorptive capacity on the relationship between disclosure of sustainability information based on legitimacy theory and economic measures of financial performance [(Articles in Press)]
Economic Complexity Index The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
Economic Dependence Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
Economic Earning Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
Economic Growth The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
Economic Incentives Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
Economic Policy Uncertainty Economic Risk The effect of economic policy uncertainty using financial risk and economic risk criteria on stock crash risk [Volume 10, Issue 40, 2021, Pages 47-62]
Economic Policy Uncertainty, Financial Market Instability and Stock Liquidity Identifying The Structural Pattern of Economic Policy Uncertainty, Financial Market Instability and Stock Liquidity of Tehran Stock Exchange [Volume 14, Issue 55, 2025, Pages 41-64]
Economic policy uncertainty" Identifying the structural pattern of economic policy uncertainty, financial market instability and stock liquidity of Tehran Stock Exchange [(Articles in Press)]
Economic Risks and Crises Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
Economics Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
Economics Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
Education Investigating the effect of demographic factors on understanding the complexity of derivative instrument accounting [(Articles in Press)]
Effective Components Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
Effectiveness Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
Effectiveness Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
Efficiency Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
Efficiency Social Responsibility and Efficiency of Banks [Volume 13, Issue 50, 2024, Pages 137-150]
Efficiency of the Company The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
Efficiency of the Stock Market Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
Efficient Contracting Theories Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
Efficient market hypothesis A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
Electronic business Reports qualitative characteristics of accounting information systems and be useful of business electronic in Iran Hotel industry [Volume 5, Issue 19, 2016, Pages 66-79]
Electronic Communities Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
Emerging Technologies Designing an Internal Control System with a Risk Management Approach and Adaptation to Emerging Technologies in the Cement Industry Using Meta-Analysis Method [(Articles in Press)]
Emotional intelligence Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [(Articles in Press)]
Emotional intelligence Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]
Employee Differential Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
Employees Motivation The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
Enterprise Risk Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
Entrepreneurs Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
Environmental Accounting An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
Environmental Accounting in Iran Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
Environmental Accounting in Iran Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
Environmental Management Accounting The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
Environmental Reporting and Accounting An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
Environmental uncertainty The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
Environment Disclosure The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
Environment Uncertainty The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
Equation of Time The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
Equity Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
Errors of Earnings per Share Forecast The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
Ethical Behavior A combination of factors influencing auditors' ethical behavior to maintain public confidence in the profession [(Articles in Press)]
Ethical Behavior A Combination of Factors Influencing Auditors' Ethical Behavior to Maintain Public Confidence in the Profession [Volume 13, Issue 52, 2024, Pages 67-88]
Ethical Judgment Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
Ethical Sensitivity Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
Ethics Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
Ethics and Professional Behavior of Iranian Certified Public Accountants The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [(Articles in Press)]
Ethics and Professional Behavior of Iranian Certified Public Accountants The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
Exchange-Listed Banks Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
Exchange-Listed Banks Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
Excitement The influence of non-discursive factors in financial and management decisions [Volume 6, Issue 22, 2017, Pages 98-109]
Executive Directors The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
Expertise comprehensive measurement model of financial reporting transparency and evidence for the role of audit characteristics in improving it [Volume 10, Issue 38, 2021, Pages 69-86]
Export of Goods and Services The Effect of Managers' International Financial Experience on Corporate Tax Management [Volume 13, Issue 49, 2024, Pages 41-58]
Extensible Business Reporting Language (XBRL) Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
Extensible Business Reporting Language (XBRL) Extensible Business Reporting Language (XBRL) Acceptance Model In Iranian National Tax Administration [Volume 9, Issue 36, 2020, Pages 85-98]
Extreme Cash Flows The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
Extreme Earnings The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]

F

Factor analysis Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
Failure of "JCPOA" Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
Fair Value Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
Fair Value Measurement Investigating the effect of demographic factors on understanding the complexity of derivative instrument accounting [(Articles in Press)]
FAMA & FRENCH Model The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
Family and Non-Family Firms Dividend Policy in Family and Non-Family Companies: Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
Family firms Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
Family Ownership Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
Female managers CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
Female Members on Board Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
Financial accountability system Justice and its position in financial Accountability system [Volume 1, Issue 2, 2012, Pages 22-29]
Financial Accounting Standards Board Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
Financial and non-financial criteria Explaining a model of stock price synchronicity by meta-heuristic approach:Evidence of financial and non-financial criteria [(Articles in Press)]
Financial and non-financial criteria Explaining a Model of Stock Price Synchronicity by Meta-Heuristic Approach: Evidence of Financial and Non-Financial Criteria [Volume 13, Issue 52, 2024, Pages 27-46]
Financial and Regulatory Criteria Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
Financial Astrology The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
Financial Bankruptcy Providing A Model For Determining The Probability of Financial Crisis in The Company [Volume 2, Issue 6, 2013, Pages 20-31]
Financial Constrained Firms The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
Financial Constraints Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
Financial Constraints The role of internal controls on the relationship between corporate financial constraints and cost stickiness [(Articles in Press)]
Financial Constraints The Role of Internal Controls on the Relationship Between Corporate Financial Constraints and Cost Stickiness [Volume 13, Issue 52, 2024, Pages 165-182]
Financial Crime Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Financial Distress Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
Financial Distress Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
Financial Distress Content analysis of financial distress [Volume 11, Issue 41, 2022, Pages 65-84]
Financial Distress Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
Financial Distress The effect of financial knowledge of CEOs on financial distress considering the moderating effect of managerial ability [(Articles in Press)]
Financial Distress Causes Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
Financial Distress, Divergence of Investors' Investigating the Relationship between Financial Distress and Increasing Divergence of Investors' Opinions‌by Considering the Role of Audit Quality‌ [(Articles in Press)]
Financial Distress Models Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
FinancialFlexibility The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
Financial Knowledge Investigation the Impact of the CEO Financial Expertise on Financial Reporting Readability [(Articles in Press)]
Financial Leverage A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
Financial Leverage The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
Financial Leverage Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
Financial Leverage The Effect of Firm Debt Structure on the Relationship between Auditors' Grade Change and Information Asymmetry [(Articles in Press)]
Financial Literacy The effect of social responsibility on the relationship between financial literacy and attitude towards money and financial well-being [(Articles in Press)]
Financial Literacy The Effect of Social Responsibility on the Relationship between Financial Literacy and Attitude Towards Money and Financial well-being [Volume 12, Issue 48, 2023, Pages 83-100]
Financial Literacy of Board Members Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
Financial Market Dynamics A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
FinancialPolicy The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
Financial Position levels Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
Financial Position of Competitors in the Market Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
Financial Ratios Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
Financial Ratios Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
Financial Ratios Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
Financial Ratios Designing and explaining the model for predicting bankruptcy of companies using a deep learning model optimized with the whale meta-heuristic algorithm (WOA). [(Articles in Press)]
Financial Ratios Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
Financial Reporting Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
Financial Reporting Accounting system structur for performance budgeting: Challenges and reforms [Volume 3, Issue 9, 2014, Pages 54-67]
Financial Reporting Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
Financial Reporting A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
Financial Reporting The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
Financial Reporting Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
Financial Reporting Environment Phenomenology of the Relationships between the Interactions of the Groups Involved in the Field of Auditing with Diffusion of Data Analytics [(Articles in Press)]
Financial Reporting Frameworks An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
Financial Reporting Frequency Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
Financial Reporting Quality Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
Financial Reporting Quality The effect of the employer's risk management on the level of conservatism of the auditor [(Articles in Press)]
Financial Reporting Readability Investigating the Effects of Financial Reporting Readability on Tax Evasion and accrual quality [Volume 10, Issue 39, 2021, Pages 111-126]
Financial Reporting Readability Investigation the Impact of the CEO Financial Expertise on Financial Reporting Readability [(Articles in Press)]
Financial Risk. Stock Price Crash Risk The effect of economic policy uncertainty using financial risk and economic risk criteria on stock crash risk [Volume 10, Issue 40, 2021, Pages 47-62]
Financial Statement Fraud Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
Financial Statements A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
Financial Statements Fraud Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
Financial Strategies The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
Financial Sustainability Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
Financial Transparency A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
Financing Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
Financing Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
Firm Bankruptcy, Forensic Accounting Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
Firm growth The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
Firm Size The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
Firms performance Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
Firm Value Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
Firm Value Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
Firm Value Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
Fiscal Burden The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why (The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
Fixed Asset Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
Fixed Asset Revaluation Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
Fixed Vector Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
Flash Diani criterion Investigating the effect of readability of annual financial reports on the cost of equity with the moderating role of reporting tone [(Articles in Press)]
Foreign Investment The Effectiveness of Tax Incentives in attracting foreign Investment – Deliberating the Canadian Experience [Volume 1, Issue 3, 2012, Pages 86-100]
Forensic Accounting Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
Forensic Accounting Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
Fraud Fraud and Social Network Analysis [Volume 7, Issue 27, 2018, Pages 5-18]
Fraud Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
Fraud Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
Fraud Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
Fraud Detection Techniques Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
Fraud Prevention and Detection Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
Fraud Theories, Fraud Models, Score Model, Developed Score Model Understanding the Multi-Dimensional Nature of Fraud: An Analysis of Contemporary Theories and Models [Volume 14, Issue 55, 2025, Pages 85-106]
Fraud Triangle Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
Free Cash Flow Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
Free Cash Flow Free cash flows: Importance, application and its role in earning management [Volume 1, Issue 2, 2012, Pages 30-43]
Free Cash Flow The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [(Articles in Press)]
Free Cash Flow The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
Fundamental Accounting Variables Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
Fundamental Analysis Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
Fundamental uncertainty The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
Future Profitability Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability (The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
Futures Studies Future Research on the Qualitative Characteristics of Accounting Information from the Perspective of Artificial Intelligence [(Articles in Press)]
Fuzzy Delphi A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
Fuzzy Delphi Logic The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [(Articles in Press)]
Fuzzy Delphi Logic The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]

G

Game The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
Game-Based Learning The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
Gender Investigating the effect of demographic factors on understanding the complexity of derivative instrument accounting [(Articles in Press)]
Gender and Behavioral Characteristics Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
Gender diversity Board gender diversity: From theoretical perspectives to empirical evidence [(Articles in Press)]
Gender diversity Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
Generally Accepted Accounting Principles(GAAP) Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
Generational Accounting The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why (The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
Genetic Algorithm Using genetic algorithm to optimize the Time-Cost-Quality-Risk in construction projects and investment plans [Volume 5, Issue 20, 2016, Pages 104-123]
Global Financial Crisis Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
Goal Programming Method Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
Going Concern The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
Governing Elements The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
Governmental Accounting Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
Governmental Accounting Accounting system structur for performance budgeting: Challenges and reforms [Volume 3, Issue 9, 2014, Pages 54-67]
Governmental Capital Assets Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting [Volume 10, Issue 38, 2021, Pages 87-104]
Government Ownership The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
Graphing Rough Sets The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
Green banking Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
Green banking Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
Grounded theory Explaining the Auditors' Intuitive Decision-Making Pattern with the Data Grounded Theory Approach: The Case Study of the Auditing Organization [Volume 13, Issue 52, 2024, Pages 47-66]
Grounded Theory Paradigm Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
Grounded Theory Paradigm Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
Group Fuzzy Analytic Hierarchy Process (GFAHP) Prioritizing Factors Affecting Audit committee [(Articles in Press)]
Group Fuzzy Analytic Hierarchy Process (GFAHP) Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
Group’s Characterizes Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]
Group’s Theories Business groups: Unclear’s economic reality [Volume 2, Issue 8, 2013, Pages 70-83]
Growth opportunity The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]

I

IC importance Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
IC measurements Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
IC measurements’ models Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
Idiosyncratic Risk CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
Idle Capacity Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
IFRS Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method [(Articles in Press)]
IFRS Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge Actors and Organizational Distance between them by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
Ignorant society Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
Improve performance Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
Improve performance Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
Impulsivity Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
Increase Capital from Asset Revaluation Surplus Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
Independence Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
Independence of the Board Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
Independent Legal and Contracting Issues in Electronic Project Administration in the Construction Industry [(Articles in Press)]
Independent Auditing Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
Independent risk committee The relationship between existence of an independent risk committee and the performance of companies, a case study of the oil products industry, coke, nuclear fuels and chemical products in the stock market [(Articles in Press)]
Indexing of Corporate Citizenship Reporting of Banks Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach [Volume 13, Issue 51, 2024, Pages 21-40]
Industrial Accounting Study of Cost Price Accounting in Iranian State Companies [Volume 4, Issue 16, 2015, Pages 74-83]
Industrial Spying The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
Inflation Accounting Inflation, Inflation accounting and Tax Justice [Volume 10, Issue 40, 2021, Pages 27-46]
Inflationary Stagnation The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
Information Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
Information Asymmetry Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
Information Asymmetry The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
Information Asymmetry Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
Information Asymmetry Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
Information Asymmetry Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
Information Asymmetry The Effect of Firm Debt Structure on the Relationship between Auditors' Grade Change and Information Asymmetry [(Articles in Press)]
Information Disclosure The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
Information Feedback Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
Information technologies The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
Information technology The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract [Volume 13, Issue 50, 2024, Pages 27-50]
Initial Public Offering The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
Initial Public Offering (IPO) Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
Innovation Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
Innovation The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
Innovative performance The Impact of Institutional Ownership and Management Ownership on the Relationship between Shareholder Participation and Innovative Performance in Companeis Listed in Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 131-144]
Institutional theory Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
Institutional theory Application of social and environmental information disclosure Theories [Volume 3, Issue 9, 2014, Pages 36-53]
Intangible Assets Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]
Intangible Assets The relationship between goodwill and financial performance [(Articles in Press)]
Intangible Assets The Relationship between Goodwill and Financial Performance [Volume 14, Issue 53, 2025, Pages 21-32]
Intention to Leave Job The Effect of Organizational Climate, Role Transparency, Intention to Leave the Job and Job Burnout on Audit Quality and Performance [Volume 14, Issue 54, 2025, Pages 47-58]
Intergenerational balance The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why (The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
Internal Audit An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
Internal Auditors' Ethical Courage Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2022, Pages 5-26]
Internal Control Framework Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
Internal Controls ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
Internal Controls The role of internal controls on the relationship between corporate financial constraints and cost stickiness [(Articles in Press)]
Internal Controls The Role of Internal Controls on the Relationship Between Corporate Financial Constraints and Cost Stickiness [Volume 13, Issue 52, 2024, Pages 165-182]
Internal Controls over Financial Reporting (ICFR) The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
Internal Controls Weaknesses The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
Internal Controls Weaknesses Severity The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
Internal Control System, Internal Audit, Fuzzy Delphi Method, Confirmatory Factor Analysis Identifying Barriers to Establishment and Solutions to Improve Internal Control System of Banks [Volume 14, Issue 56, 2025, Pages 45-68]
International accounting standards International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
International accounting standards Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
International Experience of Managers The Effect of Managers' International Financial Experience on Corporate Tax Management [Volume 13, Issue 49, 2024, Pages 41-58]
International Financial Reporting Standard No. 13 (IFRS13) Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
International Financial Reporting Standards Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
International Financial Reporting Standards International Accounting and Developing Countries [Volume 5, Issue 17, 2016, Pages 112-120]
International Financial Reporting Standards International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
International Financial Reporting Standards (IFRS) Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
Internet Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
Internet of Things The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
Interpretative research New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
Interpretative Structural Modeling Compilation of the model of factors affecting the provision of bank resources based on structural-interpretive modeling [(Articles in Press)]
Interpretive Approach The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
Interpretive Paradigm Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
Interpretive Structural Analysis A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
Interpretive structural modeling Interpretive structural modeling of risk-based internal audit planning in banks listed in the Tehran Stock Exchange [(Articles in Press)]
Interpretive structural modeling Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
Inventories Investigating the relationship between inventory stickiness and firm performance [(Articles in Press)]
Inventories Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
Investment Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
Investment Decisions Aspects and approaches of behavioral finance theories [Volume 5, Issue 17, 2016, Pages 78-95]
Investment inefficiency, cost stickiness, managers' Investigating the mediating role of cost stickiness in the relationship between management's personal motivations and investment inefficiency [(Articles in Press)]
Investment Opportunities The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
Investment Opportunities The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
Investment Sensitivity The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
Investors' Behavior The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
Investors' Decisions, Genetic Factors, Physiological Factors Biological and Psychological Factors and Economic Decisions of Investors [Volume 14, Issue 55, 2025, Pages 5-18]
Investor Sentiment The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
Investors’ perceptions Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
Investors Protection Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]
Investors Sentiment Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
Iranian Association of Certified Public Accountants Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
Iranian Capital Market Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
Islam Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
Islamic accountancy Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
Islamic management accountancy Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
Islamic treasury bills Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
Islamic values Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
ISM Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
ISO 31000 Risk Management Frameworks ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
IT Audit Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2022, Pages 27-52]

L

LASSO Shrinkage Method Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
Lauche Coefficient Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
Laughlin’s Schema Introducing Alternatives to Thinking in Accounting: “Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
Learning curve Investigate Learning Effect in New Product (Case Study Sanaatdarane Eftekhari Shiraz) [Volume 5, Issue 20, 2016, Pages 54-69]
Learning Effect Investigate Learning Effect in New Product (Case Study Sanaatdarane Eftekhari Shiraz) [Volume 5, Issue 20, 2016, Pages 54-69]
Legal Financial Distress Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
Legal Functions Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
Legislative approach Examining accounting information in determining the dimensions related to the indexation of corporate citizenship reporting of banks: deductive perspective and legislative approach [(Articles in Press)]
Legislative approach Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach [Volume 13, Issue 51, 2024, Pages 21-40]
Legitimacy theory Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
Legitimacy theory Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
Legitimacy theory Application of social and environmental information disclosure Theories [Volume 3, Issue 9, 2014, Pages 36-53]
Level of Sensitivity & Stress The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 96-110]
Leverage Measures The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
Leverage ratios The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
Leverage Stability The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
Linear programming problem A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
Liquidity risk The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
Locus of control Investigating the Impact of source of control and Auditors' General Characteristics on their Job Performance [Volume 14, Issue 53, 2025, Pages 5-20]
Logit Model Providing A Model For Determining The Probability of Financial Crisis in The Company [Volume 2, Issue 6, 2013, Pages 20-31]
Long Term Investment Efficiency Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange) [Volume 1, Issue 4, 2012, Pages 40-57]
Long Term Payments Services Unit (Retirement Pension Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]

M

M48 A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
Machine Learning methods Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
Maintaining the Reputation Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
Management Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
Management Accountant Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
Management Accountants The Roles and Responsibilities of Management Accountants in the Era of Globalization [Volume 6, Issue 21, 2017, Pages 102-115]
Management Accounting Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
Management Accounting Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
Management Accounting Investigate Potential Customer Accounting [Volume 2, Issue 8, 2013, Pages 40-53]
Management Accounting Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
Management Accounting Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
Management Accounting Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
Management accounting chage The review of researches of stability and change in management accounting over time [Volume 3, Issue 12, 2014, Pages 108-120]
Management Accounting Techniques The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
Management Accounting Theory The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
Management Control Systems Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
Management Earning Forecasts Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
Management Forecast Accuracy Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
Management Gender The Relationship Between Management Gender and Intellectual Capital Disclosure [Volume 9, Issue 36, 2020, Pages 43-62]
Management Ownership Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
Management Ownership The Impact of Institutional Ownership and Management Ownership on the Relationship between Shareholder Participation and Innovative Performance in Companeis Listed in Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 131-144]
Management's Personal Motivations The Effect of Managers' Personal Motives on Investment Inefficiency: The Mediating Role of Cost Stickiness [Volume 14, Issue 54, 2025, Pages 27-46]
Managerial Ability Cost Stickiness Concept and a Comprehensive Overview of Studies in Iran [Volume 5, Issue 19, 2016, Pages 38-55]
Managerial Ability The effect of financial knowledge of CEOs on financial distress considering the moderating effect of managerial ability [(Articles in Press)]
Managerial Ability The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
Managerial Accounting The Investigation of the Action Research Applications in Accounting [Volume 5, Issue 19, 2016, Pages 4-23]
Managerial Opportunism Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Managerial Power Theories Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
Managerial slack Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Managerial slack Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
Managers' Cognitive Bias Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
Managers’ Discretionary Incentives The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
Managers’ Organizational Identity The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
Marketing Activities Balance between auditing and marketing [Volume 6, Issue 21, 2017, Pages 18-31]
Marketing Management Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
Market maker and Information asymmetry Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
Market Making Activity Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
Market Making Funds Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
Market Share Capital Structure and Competitiveness in Product Market (under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
Market Value The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
Market Value The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
Market Volatility Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
Markov Chains Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
Mass Balances The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
Material misstatement The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
Max Kyoda Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
MCAPM Experimental Test and Evaluate the Possibility of Using Traditional CAPM Model and MCAPM in the Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 17-36]
Measuring (Determining) Fair Value Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
Mediated Moderation Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
Member’s participation Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
Memory Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
Mental Response Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
Merger Merge and improve risk management indicators [(Articles in Press)]
Merger Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
Meta-analysis Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
Meta-analysis Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
Meta-analysis Designing an Internal Control System with a Risk Management Approach and Adaptation to Emerging Technologies in the Cement Industry Using Meta-Analysis Method [(Articles in Press)]
Meta-Synthesis Analysis A combination of factors influencing auditors' ethical behavior to maintain public confidence in the profession [(Articles in Press)]
Meta-Synthesis Analysis A Combination of Factors Influencing Auditors' Ethical Behavior to Maintain Public Confidence in the Profession [Volume 13, Issue 52, 2024, Pages 67-88]
Meta-Synthesis Qualitative Analysis Method Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
Middle Range Thinking Introducing Alternatives to Thinking in Accounting: “Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
Minority Investors Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]
Mispricing Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
Mixed Approach Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
Mixed Method The Ethical Climate is the Cause of the trauma on accountants and auditors [Volume 10, Issue 39, 2021, Pages 97-110]
Moderate Cash Flows The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
Moderated Mediation Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
Moderate Earnings The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
Moderating and Mediating Variables Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
Modern Financing Tools Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
Modified Audit Opinions Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
Momentum & reversal strategy A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
Momentum Strategy Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
Money Laundering Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
Moral Equity Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
Moral Hazard The simultaneous attendance of auditors in legal inspector and audit firms position- Increase moral hazard or increase audit quality!!! [Volume 5, Issue 19, 2016, Pages 96-113]
Moral hypocrisy Presenting a model of reducing factors of ethical hypocrisy of auditors in professional services with a qualitative approach [(Articles in Press)]
Moral hypocrisy Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
Multiple Theories The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
Mutual Fund Mutual fund performance: from theory to practice [Volume 2, Issue 7, 2013, Pages 74-91]
Mutual Funds The Effect of Outside Monitoring on Relation of Asset Turnover Ratio and Mutual Funds Performance [Volume 5, Issue 20, 2016, Pages 20-33]

N

Negative Shock The Effect of Exchange Rate Pass on Sales Performance, Profitability and Efficiency with emphasizing the Asymmetric Effects of Exchange Rate Shocks [(Articles in Press)]
Net Cash Flows The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
Neutrality Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
Neutrality.Auditor Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
Neutrality principle Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
New Technologies Acceptance Models Extensible Business Reporting Language (XBRL) Acceptance Model In Iranian National Tax Administration [Volume 9, Issue 36, 2020, Pages 85-98]
Nicolo Machiavelli Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Nomination Committee The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
Non discretionary Accrual The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [(Articles in Press)]
Non discretionary Accrual The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
Non_discursivefactors The influence of non-discursive factors in financial and management decisions [Volume 6, Issue 22, 2017, Pages 98-109]
Non-Executive Directors The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
Nonfamily firms Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
Non-profit FundsNon-profit Non-profit Funds [Volume 5, Issue 19, 2016, Pages 24-37]
Non-Systematic Risk The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
Non-Systematic Risk Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
Non-Systematic Risk Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
Normative accounting theory The Souvenir Of Normative Accounting Theories [Volume 2, Issue 6, 2013, Pages 4-19]
NSFR Merge and improve risk management indicators [(Articles in Press)]
NSFR Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]

O

Objectives and Application of Environmental Accounting An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
Objectives and Managerial Plans The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
Objectives of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 32-47]
Objectives of Environmental Accounting Environmental Accounting [Volume 5, Issue 18, 2016, Pages 48-63]
Occurrence of "JCPOA" Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
Off-Balance Sheet Accounting Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
Off-Balance Sheet Accounting’s Consequences And Solutions Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
Off-Balance Sheet Accounting’s Methods Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
Off-Balance Sheet Accounting’s Motivation Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
Official Document and Certifying Document Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
Ohlson Residual Income Model An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
Oil price shock The effect of oil price and income shocks on stocks’ real return in listed companies of Tehran Stocks Exchange [Volume 1, Issue 2, 2012, Pages 44-63]
Operating Cash Flow Compared to operating profit, operating cash flow, operating cash flow components accruals in predicting future firm [Volume 3, Issue 10, 2014, Pages 52-63]
Operating Cash Flows The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2013, Pages 42-57]
Operating Cash Flows The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]
Operating Cash Flow Volatility The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
Operating income Compared to operating profit, operating cash flow, operating cash flow components accruals in predicting future firm [Volume 3, Issue 10, 2014, Pages 52-63]
Operational Audit Level of recognition The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 96-110]
Operational Budgeting Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
Operation Cash Flow Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
Operatipn Audit The Study of Operational Audit Station in Economic System of Iran: The Case of Listed Companies in Tehran Security Exchange (TSE) [Volume 1, Issue 2, 2012, Pages 96-110]
Opinions‌, Audit Quality, Auditor Expertise in the Industry, Behavioral Finance Investigating the Relationship between Financial Distress and Increasing Divergence of Investors' Opinions‌by Considering the Role of Audit Quality‌ [(Articles in Press)]
Opportunistic Financial Reporting The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
Optimal allocation of resources Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
Organizaition Function The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
Organizational Changes The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
Organizational Culture The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
Organizational Position Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
Outside Monitoring The Effect of Outside Monitoring on Relation of Asset Turnover Ratio and Mutual Funds Performance [Volume 5, Issue 20, 2016, Pages 20-33]
Overconfidance Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
Over Investment The Impact of Product Market Competition on Investment Efficiency in Firms Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 71-88]
Ownership structure Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
Ownership structure Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
Ownership structure Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [(Articles in Press)]
Ownership structure Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]

P

Paradigm The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
Paradigm Model of Auditor's Professional Skepticism Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method [Volume 13, Issue 52, 2024, Pages 145-164]
Particle Swarm Optimization Algorithm A look at the Particle Swarm Optimization algorithm in the capital market [Volume 4, Issue 13, 2015, Pages 20-31]
Partners of Audit Institutions Diversity Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
Payroll A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
Pecking Order Theory An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
Peer Firms Performance Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
Performance Activity Based Costing The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
Performance-Based Budgeting Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [(Articles in Press)]
Performance-Based Budgeting Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
Performance Evaluation Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE; A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
Performance Evaluation Meisam Vahediyan * Instructor of Accounting department, Islamic Azad University, Bardaskan Branch Ali Taghavi Moghadam Instructor of Accounting department, Islamic Azad University, Bojnourd Branch [Volume 4, Issue 13, 2015, Pages 54-73]
Performance Evaluation Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
Performance Evaluation Criteria Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
Performance Evaluation Criteria The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
Performance measurement Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
Performance Measures Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
Performance Measures Agency Theory, incentive contracts and performance measures [Volume 5, Issue 18, 2016, Pages 84-99]
Performance of Internal Audit System Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
Performance Sustainability The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
Persistence Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability (The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
Personality and Genetic Characteristics Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
Personality Types Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
Petroleum and Petrochemical Industry Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
Phantom Profit A Model of Money Creation and Phantom Profit in the Iranian Banking System [(Articles in Press)]
Pharmaceutical industry A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
PhD in Accountancy Comparative Study of Accounting Phd Course Holding in Iranian Universities and Superior Universities in the World [Volume 6, Issue 24, 2017, Pages 5-22]
Planetary Movement The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
Planning and documentation Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
Political Behavior Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
Political connection The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
Political Connections Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
Political Expenditure Theory The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
Positive Shock The Effect of Exchange Rate Pass on Sales Performance, Profitability and Efficiency with emphasizing the Asymmetric Effects of Exchange Rate Shocks [(Articles in Press)]
Positive Theory Introducing Alternatives to Thinking in Accounting: “Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
Positivism Paradigm Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
Positivistic research New approach of accounting research and development of accounting theory [Volume 2, Issue 7, 2013, Pages 92-105]
Post IPO Return Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
Practical Holistic Approach Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting [Volume 10, Issue 38, 2021, Pages 87-104]
Predictability Investigating how Managers Authorities Use Methods and the Effect of Earnings Quality to Future Profitability (The firms listed on the Tehran Stock Exchange) [Volume 2, Issue 8, 2013, Pages 20-39]
Preventive Laws Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
Prime Cost, accounting standards, State Companies, Accounting Systems Study of Cost Price Accounting in Iranian State Companies [Volume 4, Issue 16, 2015, Pages 74-83]
Private Ownership Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
Privatization Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
Privatization Privatization and its effects on financial markets [Volume 2, Issue 5, 2013, Pages 4-19]
Proactive behaviors Proactive Audit Behaviors: Extra-role and without Instruction Behaviors to Improve Audit Quality [(Articles in Press)]
Proactivity Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
Probability of Detecting Money Laundering Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
Problem-Solving Styles Investigating the Effect of Problem-Solving Styles on Auditor Neutrality: A Test of Psychological-Behavioral Theory [Volume 10, Issue 40, 2021, Pages 113-130]
Procedures A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
Professional Accountants An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
Professional Code of Ethics Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
Professional commitment Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
Professional Consent The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
Professional Ethics Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
Professional Ethics Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
Professional Ethics of Behavior An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
Professionalism Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
Professional Pressures Determining the Most Effective Factor (Including Confidence in One’s Ability, Decision Aids Effectiveness, Firm Size, Professional Pressures) on the Extent Decision Aids are used in Management Fraud Risk Assessment [Volume 2, Issue 6, 2013, Pages 102-115]
Professional services Presenting a model of reducing factors of ethical hypocrisy of auditors in professional services with a qualitative approach [(Articles in Press)]
Professional services Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
Professional Skepticism Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method [Volume 13, Issue 52, 2024, Pages 145-164]
Profit Relationship between social responsibility disclosure and institutional ownership [Volume 3, Issue 11, 2014, Pages 78-90]
Profitability The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
Profitability A comparative study financial determinants the cash holding of the pharmaceutical and automotive industries listed companies in Tehran Stock Exchange [Volume 5, Issue 17, 2016, Pages 54-77]
Profitability On the relationship between working capital and profitability in listed firms of Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 18-29]
Profitability The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
Profitability The Relationship between Company Characteristics and the Observance of Accounting Standards extent in Companies Listed in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 64-79]
Profitability The Effect of Exchange Rate Pass on Sales Performance, Profitability and Efficiency with emphasizing the Asymmetric Effects of Exchange Rate Shocks [(Articles in Press)]
Profitability Accuracy Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
Profit centers Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
Profit Management Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
Profit Manipulation Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
Profit Quality Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]
Program budgeting Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
PROMETHEE Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE; A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
Proper working relationship Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
Proprietary costs Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
Provided Capacity Cost The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
Psychological-Behavioral Theory Investigating the Effect of Problem-Solving Styles on Auditor Neutrality: A Test of Psychological-Behavioral Theory [Volume 10, Issue 40, 2021, Pages 113-130]
Psychological Empowerment Providing a model of auditors' psychological empowerment: a mixed approach [(Articles in Press)]
Public and private sector A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
Public Financial Management New Public Financial Management: Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
Public Sector Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
Public Sector The Effect of Audit Activities on Improving the Financial Performance of Public Hospitals in Mashhad [Volume 13, Issue 49, 2024, Pages 79-102]
Public Sector Accounting A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]

R

Raising Capital Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
Rawls’s theory Justice in Accounting Standard Setting [Volume 2, Issue 7, 2013, Pages 20-33]
R&D activities Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
R&D expenditures Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]
R&D expenditures The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
R&D expenditures The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
Readability of Annual Reports Investigating the Effect of Readability of Annual Financial Reports on the Cost of Equity with the Moderating Role of Reporting Tone [Volume 13, Issue 52, 2024, Pages 203-218]
Real activity manipulation Comprehensive review of earnings management (part 2) [Volume 2, Issue 8, 2013, Pages 4-19]
Real Earning Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
Real Financial Distress Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
Receivable Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
Recency Bias The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
Red Flag Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
Refined economic value added Investigating the Relationship between refined economic values added and adjusted stock returns based on risk in the firms accepted in Tehran Stock Exchange [Volume 1, Issue 4, 2012, Pages 74-89]
Reform Strategies New Public Financial Management: Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
Regulations and Circulars Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
Regulations audit fees Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
Regulatory body JEL Classification: M40 A conceptual investigation on the necessity of preparing consolidated financial statements in the public sector [Volume 5, Issue 18, 2016, Pages 100-120]
Relative Information Content The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
Repeated Articles 169 and 169 of the Law on Direct Taxes Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
Reporting Costing, Valuation and Reporting Human resource [Volume 1, Issue 4, 2012, Pages 98-110]
Representation Theory Role Earnings management and income smoothing in political behavior management [Volume 5, Issue 19, 2016, Pages 80-95]
Research and Development Costs The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
Resource Accounting and Budgeting Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
Restatement of Financial Statements Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
Results-oriented budgeting Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [(Articles in Press)]
Results-oriented budgeting Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
Return on Assets Explain of explanatory power accounting measures in predicting new definition of share return Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2012, Pages 4-15]
Return on Equity Explain of explanatory power accounting measures in predicting new definition of share return Evidences: Tehran Stock Exchange [Volume 1, Issue 3, 2012, Pages 4-15]
Return on Shareholder’s Equity Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
Revaluation Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
Risk appetite Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
Risk appetite Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
Risk Management Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
Risk Management Fifteen Ways to Improve the Effectiveness of Audit Committees [Volume 1, Issue 1, 2012, Pages 38-51]
Risk Management Merge and improve risk management indicators [(Articles in Press)]
Risk Management Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
Risk Management The effect of financial knowledge of CEOs on financial distress considering the moderating effect of managerial ability [(Articles in Press)]
Risk Management The effect of the employer's risk management on the level of conservatism of the auditor [(Articles in Press)]
Risk Management The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
Risk Management Designing an Internal Control System with a Risk Management Approach and Adaptation to Emerging Technologies in the Cement Industry Using Meta-Analysis Method [(Articles in Press)]
Robotic Automation Process The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
Roles of Management Accountants The Roles and Responsibilities of Management Accountants in the Era of Globalization [Volume 6, Issue 21, 2017, Pages 102-115]
Role Transparency The Effect of Organizational Climate, Role Transparency, Intention to Leave the Job and Job Burnout on Audit Quality and Performance [Volume 14, Issue 54, 2025, Pages 47-58]
Routines The review of researches of stability and change in management accounting over time [Volume 3, Issue 12, 2014, Pages 108-120]
Rules and Regulations Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]

S

Sales Performance The Effect of Exchange Rate Pass on Sales Performance, Profitability and Efficiency with emphasizing the Asymmetric Effects of Exchange Rate Shocks [(Articles in Press)]
Sarbins-Oxley Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
Scientometrics Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [(Articles in Press)]
Scientometrics Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
Securities Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
Securitization Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
Segmentation Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
Selection of Audit Institutions A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
Semi-Strong Market Efficiency An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
Service The Effect of Managers' International Financial Experience on Corporate Tax Management [Volume 13, Issue 49, 2024, Pages 41-58]
Share Efficiency Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
Signaling hypothesis Dividend Changes and Future Earnings Performance [Volume 3, Issue 10, 2014, Pages 82-95]
Signaling Theory Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
Signaling Theory A Comprehensive Review of Theories Dividend Policy [Volume 5, Issue 17, 2016, Pages 22-35]
Signalling theory Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
Significant deficiency The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
Smart Contracts The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
Social Audit Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
Social conservatism The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [(Articles in Press)]
Social conservatism The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
Social conservatism Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
Social reporting performance" Examining the effect of the company's financial performance on the relationship between the characteristics of the board of directors and corporate social responsibility [(Articles in Press)]
Sociology Approaches to resolve the gap between economics and sociology based research in management accounting [(Articles in Press)]
Sociology Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
Solar System The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
Source of internal control Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2022, Pages 5-26]
South Pars Gas Company Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
Spatial Distance Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [(Articles in Press)]
Spatial Distance Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
Spiritual intelligence Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
Stakeholder participation The Impact of Institutional Ownership and Management Ownership on the Relationship between Shareholder Participation and Innovative Performance in Companeis Listed in Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 131-144]
Static Trade-off Theory An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
Stickiness Investigating the relationship between inventory stickiness and firm performance [(Articles in Press)]
Stickiness Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
Stickiness of Prices The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
Stochastic Process Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
Stock Liquidity The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
Stock Liquidity The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
Stock Liquidity Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
Stock Liquidity Investigating the impact of stock liquidity on managerial empire building: the role of regulatory mechanisms and governance power [(Articles in Press)]
Stock Liquidity Identifying the structural pattern of economic policy uncertainty, financial market instability and stock liquidity of Tehran Stock Exchange [(Articles in Press)]
Stock liquidity proxies The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
Stock Market Value to Book Value of Shareholder’s Equity Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
Stock Price Crash Risk Customer Concentration and Stock Price Crash Risk : Evidence from Iranian firms [(Articles in Press)]
Stock Price Crash Risk Customer Concentration and Stock Price Crash Risk: Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
Stock prices Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
Stock price synchronicity Explaining a model of stock price synchronicity by meta-heuristic approach:Evidence of financial and non-financial criteria [(Articles in Press)]
Stock price synchronicity Explaining a Model of Stock Price Synchronicity by Meta-Heuristic Approach: Evidence of Financial and Non-Financial Criteria [Volume 13, Issue 52, 2024, Pages 27-46]
Stock Return Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
Stock Return The investigation of relationship between unusual operating cash flows and stock return of listed companies in Tehran stock exchange [Volume 2, Issue 5, 2013, Pages 42-57]
Stock Returns Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
Stock Returns The effect of stock returns and financial performance on the relationship between corporate governance and Company value [(Articles in Press)]
Stock Returns The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
Stock Returns Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
Stock Returns The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
Stock Returns Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
Stock Valuat Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
Strategic management accounting Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
Strategic Management Accounting Techniques Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
Strengthening knowledge and skills of human resources Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [(Articles in Press)]
Strengthening knowledge and skills of human resources Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
Stress Auditors Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
Structural Equation Investigating the Impact of source of control and Auditors' General Characteristics on their Job Performance [Volume 14, Issue 53, 2025, Pages 5-20]
Structuralism The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
Structuralism Schools The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [(Articles in Press)]
Structuralism Schools The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
Structural Model Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [(Articles in Press)]
Structural Model Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
Supplier and customer relations The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
Sustainability, Corporate Sustainability Reporting, Islamic Corporate Sustainability Reporting Sustainability and Corporate Sustainability Reporting: Conventional and Islamic Perspectives [Volume 14, Issue 55, 2025, Pages 65-84]
Sustainability Disclosure Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
Sustainability Disclosure Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
Sustainability Information Disclosure, Economic Value Added, Market Value Added, Absorptive Capacity Examining The Role of Absorptive Capacity on The Relationship Between Disclosure of Sustainability Information Based on Legitimacy Theory and Economic Measures of Financial Performance [Volume 14, Issue 55, 2025, Pages 125-150]
Sustainable Banking Sustainable banking practices to improve banking industry performance- literature review to conceptual framework [(Articles in Press)]
Sustainable Banking Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
Sustainable Firm Management The effect of corporate sustainable management on audit report delay: The moderating role of earnings quality and audit firm size [(Articles in Press)]
Sustainable Supply Chain An Introduction to Sustainable Supply Chain Accounting [Volume 12, Issue 48, 2023, Pages 27-44]
Sustainable Supply Chain Accounting An Introduction to Sustainable Supply Chain Accounting [Volume 12, Issue 48, 2023, Pages 27-44]
SWARA method Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
Symbolic Interactionism The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
Synchronization of Stock Prices Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
Systematic risk The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
Systematic risk CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
Systematic risk Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
Systematic risk Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]

T

Tacit knowledge Proactive Audit Behaviors: Extra-role and without Instruction Behaviors to Improve Audit Quality [(Articles in Press)]
Tangibility The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
Target costing Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2013, Pages 60-73]
Tax Avoidance Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
Tax Avoidance Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
Tax Avoidance Testing the level of tax avoidance during the Financial crisis By the method meta-heuristic Algorit [(Articles in Press)]
Tax Avoidance Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
Tax Avoidance Testing The Level of Tax Avoidance During The Financial Crisis By The Method Meta-Heuristic Algorithm [Volume 14, Issue 54, 2025, Pages 79-92]
Tax Evasion Investigating the Effects of Financial Reporting Readability on Tax Evasion and accrual quality [Volume 10, Issue 39, 2021, Pages 111-126]
Tax systems Relationship Between Cultural Dimensions with Equity and Neutrality in Tax Systems [Volume 5, Issue 17, 2016, Pages 36-53]
TDABC Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
Team Production Theory Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
Technical and structural reforms Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [(Articles in Press)]
Technical and structural reforms Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
Technology Acceptance Model The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
Tehran Stock Exchange Dividend Policy in Family and Non-Family Companies: Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
Tehran Stock Exchange The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
Tehran Stock Exchange Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
Tehran Stock Exchange The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
Tehran Stock Exchange The role of accounting accruals for the prediction of future cash flows of listed companies in Tehran Stock Exchange [Volume 2, Issue 6, 2013, Pages 32-47]
Tehran Stock Exchange The Investigate Relationship between Information Asymmetry with stock Liquidity and Transaction of Listed Companies in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 84-99]
Tehran Stock Exchange The determinant factors of auditor switch among companies listed in Tehran Stock Exchange [Volume 2, Issue 8, 2013, Pages 100-115]
Tehran Stock Exchange Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [(Articles in Press)]
Tehran Stock Exchange Investigating the impact of institutional ownership on the relationship between auditing firm size and managerial slack in companies listed on the Tehran Stock Exchange [(Articles in Press)]
Tehran Stock Exchange Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
Tehran Stock Exchange Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
Tehran Stock Exchange Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
Tehran Stock Exchange Auditor Conservatism and Cash Holding [(Articles in Press)]
Tehran Stocks Exchange The effect of oil price and income shocks on stocks’ real return in listed companies of Tehran Stocks Exchange [Volume 1, Issue 2, 2012, Pages 44-63]
Text Mining Technique Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
The Audit Committee Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
The Auditor General Characteristics Investigating the Impact of source of control and Auditors' General Characteristics on their Job Performance [Volume 14, Issue 53, 2025, Pages 5-20]
The Cash Balance Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
The Effect of Audit Quality on Earnings Management &Conservatismof Listed Companies in Tehran Stock Exchange&Agency Cost Audit quality , earnings management, conservatism, representative cost [Volume 6, Issue 21, 2017, Pages 86-101]
The Effects of Changes in the Standard The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
The External Auditor Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
Thematic Analysis Identify the components and factors affecting IFRS knowledge transfer with emphasis on knowledge content, knowledge actors and organizational distance between them by theme analysis method [(Articles in Press)]
Thematic Analysis Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge Actors and Organizational Distance between them by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
Theme analysis A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
Theory of Signage The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
The Regulation Of Audit Services Fees The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
The Senior Management Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
The Timing of 52-Week High Price The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
The Volume of Stock Exchanges The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
Thomas Hobbes Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
Throughput Accounting Throughput Accounting [Volume 5, Issue 18, 2016, Pages 4-15]
Time Analysis The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
Time-Driven Activity-Based Costing The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
Time-DrivenActivity Based Costing Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
Time Level The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
Timelines Audit Report Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [(Articles in Press)]
Timelines Audit Report Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
Timely Loss Recognition An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
Timing Market Theory An Overview of The Theories of Capital Structure [Volume 2, Issue 7, 2013, Pages 34-47]
Tobin's Q Ratio Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
Tools and techniques of computer Factors influencing the use auditors of computer [Volume 5, Issue 20, 2016, Pages 88-103]
Total Quality Management (TQM) Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
Total Risk Relationship between corporate sustainability disclosure and risk [(Articles in Press)]
Total Risk Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
Toxic Triangle Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
Trading Performance of Investors Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
Traditional Accounting Indicators A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
Traditional activity based costing Time-Driven Activity Based Costing Model [Volume 1, Issue 3, 2012, Pages 32-47]
Traditional Activity-Based Costing The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
Traditional Costing The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
Transfer payment The Relationship between Information Asymmetry and Earnings Management in Mutual FundsAn overview of generational accounting, what and why (The conceptual model of generational accounting) [Volume 5, Issue 19, 2016, Pages 56-65]
Transformational Leadership The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
Transition matrix Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
Transparency The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
Trauma The Ethical Climate is the Cause of the trauma on accountants and auditors [Volume 10, Issue 39, 2021, Pages 97-110]
Treasury Bills Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
Truth Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
Tthe Value of the Stock Exchanges The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
Two-sentence test technique" Compilation and preparation of corporate governance regulations (Case study of Hormozgan Gas Company) [(Articles in Press)]
Type of Audit Firm The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]

V

Valuation Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
Valuation Costing, Valuation and Reporting Human resource [Volume 1, Issue 4, 2012, Pages 98-110]
Valuation model Clean Surplus Model and Important of Dirty Surplus Items [Volume 4, Issue 14, 2015, Pages 16-31]
Value-Based Criteria A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
Value of Cash Assets The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
Value-Stream Income Statement Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
Value Stream Map Application of target costing and value stream in lean accounting [Volume 2, Issue 7, 2013, Pages 60-73]
Variable selection Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
Virtual Communities Factors influencing Entrepreneurs tends to Virtual communities [Volume 2, Issue 6, 2013, Pages 48-63]
Voluntary Disclosure The Effect of the Characteristics of the Audit Committee on Voluntary Disclosure [Volume 6, Issue 24, 2017, Pages 85-96]
Voluntary Disclosure Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]

Accounting and Auditing Studies

Keyword Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

Z