Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

Keyword Index
A
  • 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]
  • 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]
  • 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 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]
  • 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]
  • 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 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 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]
  • 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]
  • 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]
C
  • 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]
  • 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]
  • 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 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]
D
  • Data quality The impact of digital accounting systems on decision-making quality in the banking industry [Volume 5, Issue 4, 2025, Pages 95-117]
E
  • Education Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • 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]
F
  • Field of Study Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • 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]
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]
H
  • 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]
  • 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 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]
  • 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]
K
  • 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: mental toughness The Effect Of Mental Toughness On Work Engagement And Auditors Whistleblowing [Volume 5, Issue 1, 2025, Pages 33-52]
M
  • 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]
O
  • Organizational unit Users' understanding of the applicability of Tehran Municipality's comprehensive financial system [Volume 5, Issue 1, 2025, Pages 1-14]
  • 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
  • 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]
  • 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]
  • Professional Skepticism The Role of Auditory and Visual Neurological Disorders in Auditors’ Professional Skepticism [Volume 5, Issue 4, 2025, Pages 1-20]
Q
  • 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]
  • 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
  • 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]
  • 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]
  • 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]
  • 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
  • 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]
  • 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 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]
  • Transformational Leadership Examining the role of transformational leadership in the course of commercialization of audit institutions [Volume 5, Issue 2, 2025, Pages 47-62]
V
  • Visual Neurological Disorders The Role of Auditory and Visual Neurological Disorders in Auditors’ Professional Skepticism [Volume 5, Issue 4, 2025, Pages 1-20]