Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

Keyword Index
A
  • Abnormal Cash Flow The Relation Between Real Earning Management and Unconditional Accounting Conservatism [Volume 3, Issue 2, 2022, Pages 35-58]
  • Accounting Information The value relevance of accounting information during the stock market's essential volatility in chemical industry [Volume 1, Issue 2, 2020, Pages 85-109]
  • Accounting Information Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2021, Pages 57-86]
  • Accounting tasks The impact of Industry 4.0 and the intention to use artificial intelligence on accounting tasks: A case study of Ofogh Kourosh Company [Volume 5, Issue 4, 2025, Pages 73-94]
  • Accrual Accounting System Investigating Effective Factors on Users’ Resistance to Apply Accrual Accounting System at Medical Science Universities in Iran [Volume 2, Issue 2, 2021, Pages 87-120]
  • Accrual items Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
  • Accruals Investigation of relation between accruals and stock return [Volume 3, Issue 1, 2022, Pages 57-73]
  • Agency Conflicts Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Agency Theory Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Agency Theory The Moderating Role of Institutional Ownership in the Relationship Between Board of Directors’ Characteristics and Financial Performance [Volume 5, Issue 2, 2025, Pages 63-80]
  • Analysis A Comparative Study of Behavioral Finance and Behavioral Economics in Iran and the World [Volume 2, Issue 4, 2021, Pages 103-135]
  • Annual Financial Statements Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2021, Pages 57-86]
  • Artificial intelligence Artificial Intelligence Approach in Analysis of Management Ability Capital Markets Business [Volume 4, Issue 1, 2023, Pages 9-36]
  • Artificial intelligence The impact of Industry 4.0 and the intention to use artificial intelligence on accounting tasks: A case study of Ofogh Kourosh Company [Volume 5, Issue 4, 2025, Pages 73-94]
  • Asset Quality The Effect of Human Capital and Structural Capital on Asset Quality and Liquidity of Iranian Banks-A Qualntile Approach [Volume 5, Issue 2, 2025, Pages 1-16]
  • Audit Committee The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [Volume 1, Issue 4, 2020, Pages 99-121]
  • Audit Committee The managerial Ability and accuracy of earning forecast with emphasis on the role of the Audit Committee [Volume 2, Issue 1, 2021, Pages 91-110]
  • Audit Committee Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [Volume 2, Issue 4, 2021, Pages 33-54]
  • Audit Committee Attributes Audit Committee Attributes and Cosmetic Accounting [Volume 4, Issue 1, 2023, Pages 167-193]
  • Audit committee Expertise The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2020, Pages 177-198]
  • Audit committee Expertise The role of audit committee attributes in corporate sustainability reporting [Volume 3, Issue 2, 2022, Pages 105-133]
  • Audit Committee Independence The role of audit committee attributes in corporate sustainability reporting [Volume 3, Issue 2, 2022, Pages 105-133]
  • Audit Committee Size The role of audit committee attributes in corporate sustainability reporting [Volume 3, Issue 2, 2022, Pages 105-133]
  • Audit Fee Examining the relationship between interim audit and Final audit on auditor's report lag, restatements of financial statements and audit fees [Volume 5, Issue 2, 2025, Pages 17-32]
  • Audit fees Family Ownership, Audit fees, Auditor choice: Evidence from Tehran stock exchange [Volume 1, Issue 3, 2020, Pages 121-143]
  • Audit fees The effect of Audit Tenure on reducing high risk of fraud [Volume 2, Issue 4, 2021, Pages 137-163]
  • Auditing Auditing and Corporate Social Responsibility: A Bibliometric Analysis of Research Trends and Developments [Volume 5, Issue 3, 2025, Pages 70-106]
  • Auditing Profession Identification of components effective on the current state and future of the auditing professions’ social status in Iran: Understanding the impact of technology in audit [Volume 5, Issue 1, 2025, Pages 15-32]
  • Audit opinion Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
  • Auditor choice Family Ownership, Audit fees, Auditor choice: Evidence from Tehran stock exchange [Volume 1, Issue 3, 2020, Pages 121-143]
  • Auditor size The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2020, Pages 177-198]
  • Auditor Specialization The role of audit report lag on the relationship between auditor industry specialization and audit fees [Volume 5, Issue 3, 2025, Pages 107-129]
  • Auditors Whistleblowing The Effect Of Mental Toughness On Work Engagement And Auditors Whistleblowing [Volume 5, Issue 1, 2025, Pages 33-52]
  • Audit Price Audit Committee Attributes and Cosmetic Accounting [Volume 4, Issue 1, 2023, Pages 167-193]
  • Audit Pricing The role of audit report lag on the relationship between auditor industry specialization and audit fees [Volume 5, Issue 3, 2025, Pages 107-129]
  • Audit Quality Assessment of Audit Quality of Firms Using Probability Tree Model (Case: Companies in Tehran Stock Exchange) [Volume 1, Issue 3, 2020, Pages 39-75]
  • Audit Quality The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2020, Pages 177-198]
  • Audit Quality Designing Pattern of Factors Affecting on the Behaviors Reducing Audit Quality in the Iran [Volume 2, Issue 3, 2021, Pages 59-99]
  • Audit Quality Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [Volume 2, Issue 4, 2021, Pages 33-54]
  • Audit Quality The role of Audit Quality and Cultural Influence on Earnings Management in Companies with Excessive Free Cash Flow: Evidence from Tehran Stock Exchange [Volume 3, Issue 1, 2022, Pages 103-122]
  • Audit Report The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
  • Audit Report Lag The role of audit report lag on the relationship between auditor industry specialization and audit fees [Volume 5, Issue 3, 2025, Pages 107-129]
B
  • Banking System Identification and Prioritization of Sustainability Reporting Stakeholders and Their Diverse Expectations in the Iranian Banking System: Application of the Best-Worst Method (BWM) [Volume 5, Issue 4, 2025, Pages 46-72]
  • Bankruptcy Prediction Impact of Business Cycle on the Market Variables in Bankruptcy Prediction with Genetic Algorithm [Volume 2, Issue 3, 2021, Pages 159-187]
  • Barton-Simco's model the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2021, Pages 81-102]
  • Bear Market The Flows in Mutual Funds: Bull and Bear Market Condition and Bank Management [Volume 3, Issue 2, 2022, Pages 59-81]
  • Behavioral Bias Identifying and ranking decision-making criteria, risk aversion and behavioral biases of investors in Tehran Stock Exchange [Volume 4, Issue 1, 2023, Pages 115-139]
  • Behavioral Economics A Comparative Study of Behavioral Finance and Behavioral Economics in Iran and the World [Volume 2, Issue 4, 2021, Pages 103-135]
  • Behavioral Finance A Comparative Study of Behavioral Finance and Behavioral Economics in Iran and the World [Volume 2, Issue 4, 2021, Pages 103-135]
  • Best-Worst Method (BWM) Identification and Prioritization of Sustainability Reporting Stakeholders and Their Diverse Expectations in the Iranian Banking System: Application of the Best-Worst Method (BWM) [Volume 5, Issue 4, 2025, Pages 46-72]
  • Bibliometric analysis Auditing and Corporate Social Responsibility: A Bibliometric Analysis of Research Trends and Developments [Volume 5, Issue 3, 2025, Pages 70-106]
  • Block Trades The Relationship between Stock Price Volatility and Block Trades [Volume 1, Issue 3, 2020, Pages 171-202]
  • Board of Directors The Effect of Board Gender Diversity on Corporate Social Responsibility Disclosure: The Moderating Role of Political Connection [Volume 5, Issue 1, 2025, Pages 53-70]
  • Board of directors’ characteristics The Moderating Role of Institutional Ownership in the Relationship Between Board of Directors’ Characteristics and Financial Performance [Volume 5, Issue 2, 2025, Pages 63-80]
  • Bull Market The Flows in Mutual Funds: Bull and Bear Market Condition and Bank Management [Volume 3, Issue 2, 2022, Pages 59-81]
  • Business Cycle Impact of Business Cycle on the Market Variables in Bankruptcy Prediction with Genetic Algorithm [Volume 2, Issue 3, 2021, Pages 159-187]
C
  • Capital Markets Business Artificial Intelligence Approach in Analysis of Management Ability Capital Markets Business [Volume 4, Issue 1, 2023, Pages 9-36]
  • Capital structure Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2021, Pages 9-26]
  • Capital structure Evaluating The Relationship Between Capital Structure And Product Competition In The Market [Volume 2, Issue 1, 2021, Pages 45-71]
  • Capital structure Investigating the nonlinear relationship between capital structure and firm's size with profitability and dividend policy for firms listed in Tehran stock exchange [Volume 3, Issue 1, 2022, Pages 9-32]
  • Capital structure An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [Volume 3, Issue 1, 2022, Pages 33-55]
  • Capital structure Investigation the relationship between firm’s specific determinants and capital structure with emphasis on the role of sanction. [Volume 3, Issue 2, 2022, Pages 9-34]
  • Cash management Survey the Effect of the Managers’ Abilities on Cash Management [Volume 1, Issue 2, 2020, Pages 131-155]
  • Cash management Information Disclosure of Social Responsibility, Environmental Sensitivity and Cash Holdings [Volume 2, Issue 2, 2021, Pages 121-140]
  • CEO power Investigate The Relationship Between The Tax Avoidance And Earnings Management And Stock Price Crash Risk By Emphasizing Role Of Powerful CEOs The Tax Avoidance And Earnings Management. [Volume 2, Issue 1, 2021, Pages 111-134]
  • CEO power Investigating the relationship between CEO power, firm risk-taking and the role of ownership concentration [Volume 3, Issue 2, 2022, Pages 83-104]
  • CEO's social capital Examining the relationship between the social capital of the CEO as a functional effective factor and awareness of the stock price and risk taking of the company [Volume 5, Issue 3, 2025, Pages 43-69]
  • Challenges Requirements, Challenges and Implications of Sustainability Reporting Assurance with Principal Component Analysis Method (PCA) [Volume 5, Issue 3, 2025, Pages 130-158]
  • Cognitive style Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Colonial Competition Algorithm The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
  • Communication capital Operational Performance of Firms and its Relationship with Government Support and Intellectual Capital in Firms Listed in the Tehran Stock Exchange [Volume 5, Issue 2, 2025, Pages 33-46]
  • Competitive values framework (CVF) Competing Value Framework (CFV): Examining the four quadrants of firm’s organizational culture at the manufacturing industries level [Volume 5, Issue 1, 2025, Pages 71-94]
  • Comprehensive financial system of Tehran municipality Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • Conceptual Framework An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [Volume 3, Issue 1, 2022, Pages 33-55]
  • Conservatism The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2021, Pages 141-164]
  • Conservatism The moderating effect of ownership structure on the relationship between conservatism and financial reporting readability [Volume 5, Issue 1, 2025, Pages 95-110]
  • Corporate Governance Impact of ownership structure on bank performance [Volume 1, Issue 3, 2020, Pages 9-38]
  • Corporate Governance The Effect of Institutional Ownership on Corporate Tax Compliance by Tehran Stock Exchange (TSE) listed companies [Volume 2, Issue 2, 2021, Pages 9-33]
  • Corporate Governance The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2021, Pages 141-164]
  • Corporate Governance Mechanisms of corporate governance and fixed asset revaluation [Volume 2, Issue 4, 2021, Pages 55-79]
  • Corporate Governance The Moderating Role of Institutional Ownership in the Relationship Between Board of Directors’ Characteristics and Financial Performance [Volume 5, Issue 2, 2025, Pages 63-80]
  • Corporate Governance Auditing and Corporate Social Responsibility: A Bibliometric Analysis of Research Trends and Developments [Volume 5, Issue 3, 2025, Pages 70-106]
  • Corporate tax compliance The Effect of Institutional Ownership on Corporate Tax Compliance by Tehran Stock Exchange (TSE) listed companies [Volume 2, Issue 2, 2021, Pages 9-33]
  • Corporate Value The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [Volume 1, Issue 4, 2020, Pages 99-121]
  • Cosmetic Accounting Audit Committee Attributes and Cosmetic Accounting [Volume 4, Issue 1, 2023, Pages 167-193]
  • Cost of Capital The Effect of Good Governance on Cost of Capital in Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 145-170]
  • Cost Stickiness The impact of internal control weaknesses on cost stickiness of the companies listed in Tehran Stock Exchange [Volume 2, Issue 3, 2021, Pages 101-132]
  • Critical Accounting Estimates Critical Accounting Estimate Disclosures and the Predictive Value of Earnings [Volume 4, Issue 1, 2023, Pages 37-55]
D
  • Data Envelopment Analysis Survey the Effect of the Managers’ Abilities on Cash Management [Volume 1, Issue 2, 2020, Pages 131-155]
  • Data mining Assessment of Audit Quality of Firms Using Probability Tree Model (Case: Companies in Tehran Stock Exchange) [Volume 1, Issue 3, 2020, Pages 39-75]
  • Data quality The impact of digital accounting systems on decision-making quality in the banking industry [Volume 5, Issue 4, 2025, Pages 95-117]
  • Data Visualization Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Decision efficiency Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Decision quality Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Degree of Education and Work Experience Financial managers and Auditor Independence [Volume 2, Issue 3, 2021, Pages 9-32]
  • Disclosure Critical Accounting Estimate Disclosures and the Predictive Value of Earnings [Volume 4, Issue 1, 2023, Pages 37-55]
  • Disclosure Indicator Transparency and Disclosure Rating Index for Iranian Companies [Volume 1, Issue 4, 2020, Pages 9-38]
  • Discretionary accruals Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
  • Dividend Policy Investigating the nonlinear relationship between capital structure and firm's size with profitability and dividend policy for firms listed in Tehran stock exchange [Volume 3, Issue 1, 2022, Pages 9-32]
E
  • Earning forecast The managerial Ability and accuracy of earning forecast with emphasis on the role of the Audit Committee [Volume 2, Issue 1, 2021, Pages 91-110]
  • Earning Quality Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [Volume 2, Issue 4, 2021, Pages 33-54]
  • Earnings Management Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
  • Earnings Management Investigate The Relationship Between The Tax Avoidance And Earnings Management And Stock Price Crash Risk By Emphasizing Role Of Powerful CEOs The Tax Avoidance And Earnings Management. [Volume 2, Issue 1, 2021, Pages 111-134]
  • Earnings Management The role of Audit Quality and Cultural Influence on Earnings Management in Companies with Excessive Free Cash Flow: Evidence from Tehran Stock Exchange [Volume 3, Issue 1, 2022, Pages 103-122]
  • Earnings Quality The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach [Volume 2, Issue 1, 2021, Pages 73-90]
  • Earnings Quality the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2021, Pages 81-102]
  • Education Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • Effectiveness of the audit committee The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2020, Pages 177-198]
  • Efficient Earnings Management The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach [Volume 2, Issue 1, 2021, Pages 73-90]
  • Emotional control The effect of emotional intelligence on the investor portfolio performance [Volume 1, Issue 3, 2020, Pages 99-119]
  • Emotional intelligence The effect of emotional intelligence on the investor portfolio performance [Volume 1, Issue 3, 2020, Pages 99-119]
  • Engagement Developing and compiling a model for the role of internal and independent auditors' interaction on the moral courage of internal auditors [Volume 5, Issue 3, 2025, Pages 1-17]
  • Enterprise risk Management Enterprise Risk Management and Capital Market Reaction [Volume 5, Issue 4, 2025, Pages 21-45]
  • Essential Volatility The value relevance of accounting information during the stock market's essential volatility in chemical industry [Volume 1, Issue 2, 2020, Pages 85-109]
F
  • Family Ownership Family Ownership, Audit fees, Auditor choice: Evidence from Tehran stock exchange [Volume 1, Issue 3, 2020, Pages 121-143]
  • Field of Study Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • Financial Constraints The impact of cash holdings and debt financing of the sensitivity of investment to cash flow with an emphasis on financial constraints [Volume 1, Issue 2, 2020, Pages 156-189]
  • Financial Distress An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [Volume 3, Issue 1, 2022, Pages 33-55]
  • Financial Distress Quality of Disclosure of Accounting Information and Institutional Investors' Holdings During Market Downturn [Volume 4, Issue 1, 2023, Pages 57-87]
  • Financial Managers Financial managers and Auditor Independence [Volume 2, Issue 3, 2021, Pages 9-32]
  • Financial Reporting The impact of internal control weaknesses on cost stickiness of the companies listed in Tehran Stock Exchange [Volume 2, Issue 3, 2021, Pages 101-132]
  • Financial Reporting Quality Audit Committee Attributes and Cosmetic Accounting [Volume 4, Issue 1, 2023, Pages 167-193]
  • Financial Reporting Readability The moderating effect of ownership structure on the relationship between conservatism and financial reporting readability [Volume 5, Issue 1, 2025, Pages 95-110]
  • Financing The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2021, Pages 141-164]
  • Firm Geographical Location The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach [Volume 2, Issue 1, 2021, Pages 73-90]
  • Firm Performance The role of intangible assets and liabilities in firm performance [Volume 3, Issue 2, 2022, Pages 135-155]
  • Firm Value The Effet of Related Party Transactions and Tax Avoidance on Firm Value [Volume 4, Issue 1, 2023, Pages 141-165]
  • Fixed Asset Mechanisms of corporate governance and fixed asset revaluation [Volume 2, Issue 4, 2021, Pages 55-79]
  • Free Cash Flow Free Cash Flow, Over Investment and Corporate Governance [Volume 1, Issue 2, 2020, Pages 110-130]
  • Free Cash Flow The role of Audit Quality and Cultural Influence on Earnings Management in Companies with Excessive Free Cash Flow: Evidence from Tehran Stock Exchange [Volume 3, Issue 1, 2022, Pages 103-122]
G
  • Gender diversity The Effect of Board Gender Diversity on Corporate Social Responsibility Disclosure: The Moderating Role of Political Connection [Volume 5, Issue 1, 2025, Pages 53-70]
  • Genetic Algorithm Impact of Business Cycle on the Market Variables in Bankruptcy Prediction with Genetic Algorithm [Volume 2, Issue 3, 2021, Pages 159-187]
  • Good Governance The Effect of Good Governance on Cost of Capital in Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 145-170]
  • Governance The Effect of Good Governance on Cost of Capital in Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 145-170]
H
  • Health center Investigating Effective Factors on Users’ Resistance to Apply Accrual Accounting System at Medical Science Universities in Iran [Volume 2, Issue 2, 2021, Pages 87-120]
  • Human capital The Effect of Human Capital and Structural Capital on Asset Quality and Liquidity of Iranian Banks-A Qualntile Approach [Volume 5, Issue 2, 2025, Pages 1-16]
  • Human capital Operational Performance of Firms and its Relationship with Government Support and Intellectual Capital in Firms Listed in the Tehran Stock Exchange [Volume 5, Issue 2, 2025, Pages 33-46]
I
  • Implications Requirements, Challenges and Implications of Sustainability Reporting Assurance with Principal Component Analysis Method (PCA) [Volume 5, Issue 3, 2025, Pages 130-158]
  • Independence of Board of Directors The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [Volume 1, Issue 4, 2020, Pages 99-121]
  • Independent Auditor's Report The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
  • Individual factors Designing Pattern of Factors Affecting on the Behaviors Reducing Audit Quality in the Iran [Volume 2, Issue 3, 2021, Pages 59-99]
  • Industry 4.0 The impact of Industry 4.0 and the intention to use artificial intelligence on accounting tasks: A case study of Ofogh Kourosh Company [Volume 5, Issue 4, 2025, Pages 73-94]
  • Information Asymmetry Free Cash Flow, Over Investment and Corporate Governance [Volume 1, Issue 2, 2020, Pages 110-130]
  • Information Asymmetry An investigation of the interaction relationship between Information asymmetry and Earning management in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 2, Issue 2, 2021, Pages 35-55]
  • Information Asymmetry An investigation of the interaction relationship between tax avoidance and Information asymmetry in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 3, Issue 1, 2022, Pages 123-143]
  • Information needs Transparency and Disclosure Rating Index for Iranian Companies [Volume 1, Issue 4, 2020, Pages 9-38]
  • Information technology Identification of components effective on the current state and future of the auditing professions’ social status in Iran: Understanding the impact of technology in audit [Volume 5, Issue 1, 2025, Pages 15-32]
  • Information Transparency Transparency and Disclosure Rating Index for Iranian Companies [Volume 1, Issue 4, 2020, Pages 9-38]
  • Innovation Performance The Impact of the moderating role of product market competition on the relationship between financial leverage and innovation performance in companies listed on the Tehran Stock Exchange [Volume 4, Issue 1, 2023, Pages 89-113]
  • Institutional Investors' Holdings Quality of Disclosure of Accounting Information and Institutional Investors' Holdings During Market Downturn [Volume 4, Issue 1, 2023, Pages 57-87]
  • Insurance Companies Investigating the Influence of Intellectual Capital on the Profitability of Insurance Companies [Volume 2, Issue 1, 2021, Pages 27-43]
  • Intangible Assets The role of intangible assets and liabilities in firm performance [Volume 3, Issue 2, 2022, Pages 135-155]
  • Interim Financial Statements Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2021, Pages 57-86]
  • Internal auditors Studying auditors views about their role in preventing, detecting and reporting fraud [Volume 2, Issue 4, 2021, Pages 9-31]
  • Internal auditors Developing and compiling a model for the role of internal and independent auditors' interaction on the moral courage of internal auditors [Volume 5, Issue 3, 2025, Pages 1-17]
  • Internal audit performance effectiveness Investigating the moderating role of ethical culture on the relationship between the efficiency of internal audit performance and the effectiveness of internal controls in listed companies under the Shasta group [Volume 5, Issue 4, 2025, Pages 118-143]
  • Internal Controls Investigating the moderating role of ethical culture on the relationship between the efficiency of internal audit performance and the effectiveness of internal controls in listed companies under the Shasta group [Volume 5, Issue 4, 2025, Pages 118-143]
  • Internal control weaknesses The impact of internal control weaknesses on cost stickiness of the companies listed in Tehran Stock Exchange [Volume 2, Issue 3, 2021, Pages 101-132]
  • Investment-cash flow sensitivity The impact of cash holdings and debt financing of the sensitivity of investment to cash flow with an emphasis on financial constraints [Volume 1, Issue 2, 2020, Pages 156-189]
  • Investor Decision Making Identifying and ranking decision-making criteria, risk aversion and behavioral biases of investors in Tehran Stock Exchange [Volume 4, Issue 1, 2023, Pages 115-139]
J
  • JEL: E22 Dividend Policy and investment: Role of cash flow uncertainty [Volume 1, Issue 2, 2020, Pages 65-84]
K
  • Keywords: Financial leverage The Impact of the moderating role of product market competition on the relationship between financial leverage and innovation performance in companies listed on the Tehran Stock Exchange [Volume 4, Issue 1, 2023, Pages 89-113]
  • Keywords: financing Investigating sustainable income sources of Hamedan municipality and providing a model for stabilizing income sources and providing financial resources in municipalities: the case study of Hamedan municipality [Volume 5, Issue 2, 2025, Pages 81-104]
  • Keywords: Intellectual Capital Investigating the Influence of Intellectual Capital on the Profitability of Insurance Companies [Volume 2, Issue 1, 2021, Pages 27-43]
  • Keywords: mental toughness The Effect Of Mental Toughness On Work Engagement And Auditors Whistleblowing [Volume 5, Issue 1, 2025, Pages 33-52]
L
  • L22 Dividend Policy and investment: Role of cash flow uncertainty [Volume 1, Issue 2, 2020, Pages 65-84]
M
  • M41 Dividend Policy and investment: Role of cash flow uncertainty [Volume 1, Issue 2, 2020, Pages 65-84]
  • Management accounting reports Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Managerial Ability The managerial Ability and accuracy of earning forecast with emphasis on the role of the Audit Committee [Volume 2, Issue 1, 2021, Pages 91-110]
  • Managerial Duration Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2021, Pages 9-26]
  • Managers’ abilities Survey the Effect of the Managers’ Abilities on Cash Management [Volume 1, Issue 2, 2020, Pages 131-155]
  • Managing Director's Power Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2021, Pages 9-26]
  • Managing Duality Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2021, Pages 9-26]
  • Market downturn Quality of Disclosure of Accounting Information and Institutional Investors' Holdings During Market Downturn [Volume 4, Issue 1, 2023, Pages 57-87]
  • Market Information Impact of Business Cycle on the Market Variables in Bankruptcy Prediction with Genetic Algorithm [Volume 2, Issue 3, 2021, Pages 159-187]
  • Market Return The Relationship between Stock Price Volatility and Block Trades [Volume 1, Issue 3, 2020, Pages 171-202]
  • Market Value Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2021, Pages 57-86]
  • Medical Science University Investigating Effective Factors on Users’ Resistance to Apply Accrual Accounting System at Medical Science Universities in Iran [Volume 2, Issue 2, 2021, Pages 87-120]
  • Meta-analysis A Comparative Study of Behavioral Finance and Behavioral Economics in Iran and the World [Volume 2, Issue 4, 2021, Pages 103-135]
  • Moral Courage Developing and compiling a model for the role of internal and independent auditors' interaction on the moral courage of internal auditors [Volume 5, Issue 3, 2025, Pages 1-17]
  • Multi-criteria decision making The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2021, Pages 33-57]
  • Multi-Layered Perceptron Neural Network The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
N
  • N25 Dividend Policy and investment: Role of cash flow uncertainty [Volume 1, Issue 2, 2020, Pages 65-84]
  • Narcissism The Role of Management Behavioral Strains on Stakeholders Management Emphasizing the Moderating Effect of Corporate Governance Quality [Volume 3, Issue 1, 2022, Pages 75-101]
  • Nondiscretionary accrual Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
O
  • Organizational Factors Designing Pattern of Factors Affecting on the Behaviors Reducing Audit Quality in the Iran [Volume 2, Issue 3, 2021, Pages 59-99]
  • Organizational unit Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • Overinvestment The investigation of the relationship between tax avoidance and investment inefficiency [Volume 2, Issue 1, 2021, Pages 159-179]
  • Over Investment Free Cash Flow, Over Investment and Corporate Governance [Volume 1, Issue 2, 2020, Pages 110-130]
  • Overvalued Equity The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2021, Pages 133-157]
  • Ownership structure Impact of ownership structure on bank performance [Volume 1, Issue 3, 2020, Pages 9-38]
  • Ownership structure The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2021, Pages 33-57]
  • Ownership structure The moderating effect of ownership structure on the relationship between conservatism and financial reporting readability [Volume 5, Issue 1, 2025, Pages 95-110]
P
  • Penman's model. Leuz's model the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2021, Pages 81-102]
  • Performance Evaluation Examining the relationship between the social capital of the CEO as a functional effective factor and awareness of the stock price and risk taking of the company [Volume 5, Issue 3, 2025, Pages 43-69]
  • Place of employment of deputy controllers 2 Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • Political connection The Effect of Board Gender Diversity on Corporate Social Responsibility Disclosure: The Moderating Role of Political Connection [Volume 5, Issue 1, 2025, Pages 53-70]
  • Political Relations The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2021, Pages 33-57]
  • Power Product Competition Evaluating The Relationship Between Capital Structure And Product Competition In The Market [Volume 2, Issue 1, 2021, Pages 45-71]
  • Predictive Value of Earnings Critical Accounting Estimate Disclosures and the Predictive Value of Earnings [Volume 4, Issue 1, 2023, Pages 37-55]
  • Principal component analysis (PCA) Requirements, Challenges and Implications of Sustainability Reporting Assurance with Principal Component Analysis Method (PCA) [Volume 5, Issue 3, 2025, Pages 130-158]
  • Probability Tree Assessment of Audit Quality of Firms Using Probability Tree Model (Case: Companies in Tehran Stock Exchange) [Volume 1, Issue 3, 2020, Pages 39-75]
  • Product Competition Evaluating The Relationship Between Capital Structure And Product Competition In The Market [Volume 2, Issue 1, 2021, Pages 45-71]
  • Professional Skepticism The Role of Auditory and Visual Neurological Disorders in Auditors’ Professional Skepticism [Volume 5, Issue 4, 2025, Pages 1-20]
  • Profitability Investigating the Influence of Intellectual Capital on the Profitability of Insurance Companies [Volume 2, Issue 1, 2021, Pages 27-43]
  • Profitability Investigating the nonlinear relationship between capital structure and firm's size with profitability and dividend policy for firms listed in Tehran stock exchange [Volume 3, Issue 1, 2022, Pages 9-32]
Q
  • Quality characteristic of financial information An Investigation into the Effects of Insolvency and Capital Structure on comparability of financial statements [Volume 3, Issue 1, 2022, Pages 33-55]
  • Quality of accounting information disclosure Quality of Disclosure of Accounting Information and Institutional Investors' Holdings During Market Downturn [Volume 4, Issue 1, 2023, Pages 57-87]
  • Quality of Accruals Examining the relationship between the merge of audit firms and the quality of financial reporting, emphasizing the role of the size of audit firms [Volume 5, Issue 3, 2025, Pages 18-42]
  • Quality of Financial Reporting Examining the relationship between the merge of audit firms and the quality of financial reporting, emphasizing the role of the size of audit firms [Volume 5, Issue 3, 2025, Pages 18-42]
R
  • Requirements Requirements, Challenges and Implications of Sustainability Reporting Assurance with Principal Component Analysis Method (PCA) [Volume 5, Issue 3, 2025, Pages 130-158]
  • Resource dependence theory The Moderating Role of Institutional Ownership in the Relationship Between Board of Directors’ Characteristics and Financial Performance [Volume 5, Issue 2, 2025, Pages 63-80]
  • Revaluation Mechanisms of corporate governance and fixed asset revaluation [Volume 2, Issue 4, 2021, Pages 55-79]
  • Risk Avoidance Identifying and ranking decision-making criteria, risk aversion and behavioral biases of investors in Tehran Stock Exchange [Volume 4, Issue 1, 2023, Pages 115-139]
  • Risk Management The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [Volume 1, Issue 4, 2020, Pages 99-121]
  • Risk of fraud The effect of Audit Tenure on reducing high risk of fraud [Volume 2, Issue 4, 2021, Pages 137-163]
  • Risk Taking Examining the relationship between the social capital of the CEO as a functional effective factor and awareness of the stock price and risk taking of the company [Volume 5, Issue 3, 2025, Pages 43-69]
S
  • Sanction Investigation the relationship between firm’s specific determinants and capital structure with emphasis on the role of sanction. [Volume 3, Issue 2, 2022, Pages 9-34]
  • Self-organizing Neural Network The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
  • Signaling Theory The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach [Volume 2, Issue 1, 2021, Pages 73-90]
  • Simultaneous Equation An investigation of the interaction relationship between Information asymmetry and Earning management in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 2, Issue 2, 2021, Pages 35-55]
  • Simultaneous Equation An investigation of the interaction relationship between tax avoidance and Information asymmetry in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 3, Issue 1, 2022, Pages 123-143]
  • Social Status Identification of components effective on the current state and future of the auditing professions’ social status in Iran: Understanding the impact of technology in audit [Volume 5, Issue 1, 2025, Pages 15-32]
  • Stabilization Model Investigating sustainable income sources of Hamedan municipality and providing a model for stabilizing income sources and providing financial resources in municipalities: the case study of Hamedan municipality [Volume 5, Issue 2, 2025, Pages 81-104]
  • Stakeholder Management The Role of Management Behavioral Strains on Stakeholders Management Emphasizing the Moderating Effect of Corporate Governance Quality [Volume 3, Issue 1, 2022, Pages 75-101]
  • Stakeholders Identification and Prioritization of Sustainability Reporting Stakeholders and Their Diverse Expectations in the Iranian Banking System: Application of the Best-Worst Method (BWM) [Volume 5, Issue 4, 2025, Pages 46-72]
  • Sticky of manager's expectations the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2021, Pages 81-102]
  • Stock Price The Relationship between Stock Price Volatility and Block Trades [Volume 1, Issue 3, 2020, Pages 171-202]
  • Stock price awareness Examining the relationship between the social capital of the CEO as a functional effective factor and awareness of the stock price and risk taking of the company [Volume 5, Issue 3, 2025, Pages 43-69]
  • Stock Price Crash Risk Investigate The Relationship Between The Tax Avoidance And Earnings Management And Stock Price Crash Risk By Emphasizing Role Of Powerful CEOs The Tax Avoidance And Earnings Management. [Volume 2, Issue 1, 2021, Pages 111-134]
  • Stock Price Crash Risk The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2021, Pages 133-157]
  • Stock Returns Investigation of relation between accruals and stock return [Volume 3, Issue 1, 2022, Pages 57-73]
  • Structural Capital Operational Performance of Firms and its Relationship with Government Support and Intellectual Capital in Firms Listed in the Tehran Stock Exchange [Volume 5, Issue 2, 2025, Pages 33-46]
  • Sustainability Reporting Auditing and Corporate Social Responsibility: A Bibliometric Analysis of Research Trends and Developments [Volume 5, Issue 3, 2025, Pages 70-106]
  • Sustainability Reporting Identification and Prioritization of Sustainability Reporting Stakeholders and Their Diverse Expectations in the Iranian Banking System: Application of the Best-Worst Method (BWM) [Volume 5, Issue 4, 2025, Pages 46-72]
  • Sustainability Reporting Assurance Requirements, Challenges and Implications of Sustainability Reporting Assurance with Principal Component Analysis Method (PCA) [Volume 5, Issue 3, 2025, Pages 130-158]
T
  • Tax Avoidance Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Tax Avoidance Investigate The Relationship Between The Tax Avoidance And Earnings Management And Stock Price Crash Risk By Emphasizing Role Of Powerful CEOs The Tax Avoidance And Earnings Management. [Volume 2, Issue 1, 2021, Pages 111-134]
  • Tax Avoidance The investigation of the relationship between tax avoidance and investment inefficiency [Volume 2, Issue 1, 2021, Pages 159-179]
  • Tax Avoidance An investigation of the interaction relationship between Information asymmetry and Earning management in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 2, Issue 2, 2021, Pages 35-55]
  • Tax Avoidance The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2021, Pages 33-57]
  • Tax Avoidance An investigation of the interaction relationship between tax avoidance and Information asymmetry in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 3, Issue 1, 2022, Pages 123-143]
  • Tax Avoidance The Effet of Related Party Transactions and Tax Avoidance on Firm Value [Volume 4, Issue 1, 2023, Pages 141-165]
  • Tax Compliance Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Tax Evasion Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Tax Revenue The Effect of Institutional Ownership on Corporate Tax Compliance by Tehran Stock Exchange (TSE) listed companies [Volume 2, Issue 2, 2021, Pages 9-33]
  • Technology Acceptance Model The impact of Industry 4.0 and the intention to use artificial intelligence on accounting tasks: A case study of Ofogh Kourosh Company [Volume 5, Issue 4, 2025, Pages 73-94]
  • Tehran Stock Exchange Assessment of Audit Quality of Firms Using Probability Tree Model (Case: Companies in Tehran Stock Exchange) [Volume 1, Issue 3, 2020, Pages 39-75]
  • Tehran Stock Exchange The Impact of the moderating role of product market competition on the relationship between financial leverage and innovation performance in companies listed on the Tehran Stock Exchange [Volume 4, Issue 1, 2023, Pages 89-113]
  • The Ascending Fluctuation The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2021, Pages 133-157]
  • Thematic Analysis Identification of components effective on the current state and future of the auditing professions’ social status in Iran: Understanding the impact of technology in audit [Volume 5, Issue 1, 2025, Pages 15-32]
  • The Negative Skewness of The Return on Capital The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2021, Pages 133-157]
  • The Organizational Culture Assessment Instrument (OCAI) Competing Value Framework (CFV): Examining the four quadrants of firm’s organizational culture at the manufacturing industries level [Volume 5, Issue 1, 2025, Pages 71-94]
  • Trades Volume The Relationship between Stock Price Volatility and Block Trades [Volume 1, Issue 3, 2020, Pages 171-202]
  • Transformational Leadership Examining the role of transformational leadership in the course of commercialization of audit institutions [Volume 5, Issue 2, 2025, Pages 47-62]
  • Transparency Model Transparency and Disclosure Rating Index for Iranian Companies [Volume 1, Issue 4, 2020, Pages 9-38]
U
  • Unconditional Conservatism The Relation Between Real Earning Management and Unconditional Accounting Conservatism [Volume 3, Issue 2, 2022, Pages 35-58]
V
  • Value Relevance The value relevance of accounting information during the stock market's essential volatility in chemical industry [Volume 1, Issue 2, 2020, Pages 85-109]
  • Visual Neurological Disorders The Role of Auditory and Visual Neurological Disorders in Auditors’ Professional Skepticism [Volume 5, Issue 4, 2025, Pages 1-20]