Keyword Index

A

  • ABC Lean Accounting in Lean Organization (Transformation from Cost-based Approach to Value-based Approach [Volume 9, Issue 4, 2019, Pages 117-133]
  • Abnormal Returns Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Abnormal stock returns The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
  • Academic The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
  • Acceptance levels of XBRL The Study of Reporting Language (XBRL) Dimensions and Acceptance Levels [Volume 6, Issue 3, 2016, Pages 1-16]
  • Accountability Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
  • Accountability Comparative Study of Diverse Aspect of Performance Budgeting in Iran [Volume 10, Issue 1, 2020, Pages 25-46]
  • Accountability Investigating the Impact of Adoption of International Financial Reporting Standards on Governance Indicators (Control of Corruption and Responsiveness): A Cross Country Study [Volume 12, Issue 3, 2022, Pages 1-22]
  • Accountability The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
  • Accountants Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
  • Accounterability Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
  • Accounting [Volume 3, Issue 4, 2013, Pages 123-134]
  • Accounting Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
  • Accounting The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
  • Accounting Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
  • Accounting Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
  • Accounting Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
  • Accounting Factors Affecting the Productivity of Accounting Researches [Volume 10, Issue 1, 2020, Pages 47-69]
  • Accounting Identifying the Drivers of the Future of Accounting in Iran in the Field of Technology-Based Innovations [Volume 11, Issue 4, 2021, Pages 1-24]
  • Accounting Conservatism The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]
  • Accounting Conservatism The Effect of Accounting Conservatism on Relationship between Earning Management and Tax Aggressive Reporting [Volume 6, Issue 4, 2016, Pages 23-40]
  • Accounting Conservatism The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Accounting Criteria Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
  • Accounting Earning Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
  • Accounting Education An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education [Volume 10, Issue 2, 2020, Pages 155-167]
  • Accounting Education Identify and Ranking Active Learning Methods in Accounting Education Using the Fuzzy Analysis Hierarchy Process [Volume 12, Issue 3, 2022, Pages 45-70]
  • Accounting field Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
  • Accounting Information The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]
  • Accounting Information The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Accounting Information Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
  • Accounting Information The Impact of Auditor's Report on Relevance of Reported Accounting Information in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 43-60]
  • Accounting Information Quality The effect of accounting information quality on the relation between financial constraints with stock returns and new investment [Volume 12, Issue 4, 2022, Pages 33-56]
  • Accounting information system Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
  • Accounting information systems Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Accounting information systems Presenting the model of the role of emerging technologies in the accounting information system and financial reporting [Volume 13, Issue 2, 2023, Pages 1-30]
  • Accounting inscription Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
  • Accounting Journals Factors Affecting the Productivity of Accounting Researches [Volume 10, Issue 1, 2020, Pages 47-69]
  • Accounting Knowledge Scientometric Study of Scientific Production of the Journal of Accounting and Auditing Review [Volume 10, Issue 1, 2020, Pages 115-133]
  • Accounting legitimacy Designing a Model for Civil Accounting: Systematic Representation Modeling [Volume 13, Issue 2, 2023, Pages 169-202]
  • Accounting practice Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
  • Accounting profit Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
  • Accounting profit [Volume 4, Issue 2, 2014, Pages 37-55]
  • Accounting Research Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
  • Accounting Research An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
  • Accounting Research Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]
  • Accounting researches Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
  • Accounting software An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
  • Accounting standards Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
  • Accounting Standards Consequences Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
  • Accounting Standard Setting Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
  • Accounting theory Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
  • Accounting value dimensions A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
  • Accounting Variables The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
  • Accounts Receivable Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]
  • Accreditation Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
  • Accrual-based conservatism The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Accruals The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Accruals Costs Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
  • Accruals Quality A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
  • Achaemenid Empire Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
  • Action Research Action Research of Shadow Accounting to Typology of Compliance with Capital Market Companies Social Values [Volume 14, Issue 1, 2024, Pages 237-270]
  • Activity-based costing Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Actor-Network theory Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
  • Adhesion of costs Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
  • Administrative & financial health The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
  • Administrative and Sale Expenses Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
  • Affective reactions The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
  • A full accrual basis Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
  • Agency cost Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
  • Agency Costs Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
  • Agency Costs The Relationship between Agency Costs and Expropriation of Minority Shareholders’ Interests with Emphasis on the Role of Financial Reporting Quality [Volume 9, Issue 2, 2019, Pages 1-24]
  • Agency Costs Investigation of Relationship between Earnings Management and Investment Inefficiency with the Emphasis on the Role of Agency Costs [Volume 9, Issue 3, 2019, Pages 27-51]
  • Agency Costs The Relationship between Political Connections and Agency Costs Considering the Moderating Role of Audit Quality [Volume 9, Issue 3, 2019, Pages 157-184]
  • Agency problem Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Agency Problems The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • Aggressive tax reporting The Effect of Accounting Conservatism on Relationship between Earning Management and Tax Aggressive Reporting [Volume 6, Issue 4, 2016, Pages 23-40]
  • AHP Ranking of dimensions and sustainability reporting indicators in municipalities [Volume 13, Issue 1, 2023]
  • AHP method The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model [Volume 8, Issue 1, 2018, Pages 27-52]
  • Alternative accounting theory A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]
  • Ambiguities of Project Financing Bonds Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
  • Analytic Network Process Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
  • Annual adjustments Nature of Financial Statements Restatement in Iran: In According to Classification of GAO [Volume 3, Issue 4, 2013, Pages 1-14]
  • Anti money laundering methods A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
  • Approach Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
  • Artificial intelligence systems [Volume 3, Issue 3, 2013, Pages 95-107]
  • Artificial neural networks Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
  • Ask spread Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Assurance Services Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Asymmetric cost behavior Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects [Volume 5, Issue 3, 2015, Pages 69-92]
  • Asymmetric information Moral Hazard and Asymmetric Information in IPO Underpricing [Volume 6, Issue 1, 2016, Pages 21-42]
  • Asymmetry of information Ownership Type (Institutional and Single) with Information Asymmetry: Emphasizing on Financial Information Reliability as Moderator Variable [Volume 8, Issue 3, 2018, Pages 49-69]
  • Audit Adjustments Clauses Financial Reporting Quality and Audit Adjustments Clauses [Volume 9, Issue 1, 2019, Pages 61-80]
  • Audit Certification Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Audit Committee The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
  • Audit Committee Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
  • Audit Committee Investigating the Relationship between Corporate Governance Mechanisms and the Effectiveness of the Audit Committee [Volume 10, Issue 2, 2020, Pages 133-153]
  • Audit composition The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
  • Audit Costs Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Audit cycle Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
  • Audit experience The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
  • Audit fees and Financial reporting quality Audit Firm Industry Specialization and Audit Outcomes [Volume 4, Issue 1, 2014, Pages 21-45]
  • Auditing Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
  • Auditing Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
  • Auditing An Investigating the Impact of International Financial Reporting Standards Adoption on Auditing [Volume 9, Issue 3, 2019, Pages 1-25]
  • Auditing Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Auditing Accuracy and Quality Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Auditing Dysfunctional Behaviors Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]
  • Auditing Expenses Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Auditing Fees The Moderating Role of Corporate Social Responsibility on the Relationship between Bank Loan Guarantee and Audit Fees [Volume 11, Issue 3, 2021, Pages 89-106]
  • Auditing Institution [Volume 3, Issue 3, 2013, Pages 95-107]
  • Auditing Process Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Auditing profession Identification of Drivers Affecting the Future Social Status of the Auditing Profession in Iran [Volume 13, Issue 3, 2023, Pages 1-36]
  • Auditing quality Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
  • Auditing quality Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]
  • Auditing Services Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Auditing Time Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Audit judgment Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
  • Auditors [Volume 3, Issue 3, 2013, Pages 95-107]
  • Auditor’s change The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
  • Auditor's independence Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
  • Auditor's opinion The relationship of social responsibility disclosure on corporate audit operations [Volume 13, Issue 3, 2023, Pages 93-114]
  • Auditor's professional skepticism Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company [Volume 8, Issue 3, 2018, Pages 101-123]
  • Auditor's Rotation Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
  • Auditor Tenure The Effect of Audit Market Concentration on Audit Report Lag and Auditor Tenure of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 2, 2020, Pages 63-89]
  • Audit Profession Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Audit rating Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
  • Audit report The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Audit report Audit Report Lag [Volume 5, Issue 4, 2015, Pages 47-64]
  • Audit Report Clauses Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
  • Audit Report Delay Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
  • Audit specialization and Audit report The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]
  • Audit’ Tenure Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]
  • Aversion toloss The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]

B

  • Bad Debt Reserves Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]
  • Bad News Hoarding The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]
  • Balanced Score Card (BSC) Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
  • Bank borrowing The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
  • Banking Supervision Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
  • Bankruptcy risk Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]
  • Basel Committee Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
  • Behavioral finance hypothesis Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
  • Behavioral research Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Benchmark characters Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
  • Benchmarking Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
  • Benefits and challenges International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors [Volume 8, Issue 2, 2018, Pages 47-69]
  • Bias Investigation of Managerial Myopia on Future Financial Performance in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 23-46]
  • Bid Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Big Data How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]
  • Big Data The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data [Volume 12, Issue 1, 2022, Pages 121-140]
  • Blockchain The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data [Volume 12, Issue 1, 2022, Pages 121-140]
  • Block trading Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
  • Bloom’s Taxonomy Necessity of ethics education and Islamic values in universities accounting curriculum [Volume 9, Issue 1, 2019, Pages 21-40]
  • Board Features Investigating the Relationship between Corporate Governance Mechanisms and the Effectiveness of the Audit Committee [Volume 10, Issue 2, 2020, Pages 133-153]
  • Board of Directors Compensation Effect of Non-Cash and Non-Operating Related Party Transactions on Board of Directors’ Compensation [Volume 12, Issue 3, 2022, Pages 157-182]
  • Board Political Connection The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
  • Board Size Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
  • Book debt ratios Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
  • Brand name The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 27-72]
  • Business Holdings The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
  • Business strategy Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]
  • Business strategy The Impact of Aggressive Business Strategy in the Corona Period on the Relationship between Corporate Social Performance and Market Response [Volume 12, Issue 2, 2022, Pages 141-170]
  • Business strategy The Effect of Business Strategy on Risk Disclosure [Volume 14, Issue 1, 2024, Pages 125-146]

C

  • Calculative Accountability Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
  • Capacity cost Rate Taking Time-Driven Activity-Based Costing to Identify Better Actions in Academic Libraries (Case Study: Kashan University Library) [Volume 8, Issue 3, 2018, Pages 1-20]
  • Capital Adequacy Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
  • Capital Adequacy The effects of shadow banking on banking risk based on capital adequacy approach [Volume 13, Issue 3, 2023, Pages 215-240]
  • Capital Asset Pricing Model Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
  • Capital increase The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
  • Capital increase Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
  • Capital market Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
  • Capital market Presenting the sustainability reporting model: comparing the requirements of the stock exchange with the common sustainability reporting standards in the world [Volume 14, Issue 1, 2024, Pages 147-187]
  • Capital Markets Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
  • Capital requirement Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
  • Capital Structure Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
  • Capital Structure Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]
  • Capital Structure The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
  • Capital Structure Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Capital Structure Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
  • Capital Structure Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
  • Capital Structure CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]
  • Capital Structure The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
  • Carbon accounting Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
  • Cash flow Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • Cash Holding The Effect of Corporate Governance on the Relationship Between Uncertainty in Macroeconomics and Cash holding [Volume 12, Issue 4, 2022, Pages 135-152]
  • Causal Reasoning Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
  • CEO changes Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]
  • CEO Compensation The Relationship between Corporate Social Responsibility and CEO Compensation [Volume 9, Issue 4, 2019, Pages 83-100]
  • CEO duality role of board monitoring power in the relationship between environmental conditions and corporate social responsibility [Volume 13, Issue 1, 2023]
  • CEO of the family The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
  • CEO power CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]
  • CEO power The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
  • CEO’s work experience Specialist CEOs and IPO Survival [Volume 10, Issue 1, 2020, Pages 1-25]
  • Challenges of applying standards Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. [Volume 10, Issue 4, 2020, Pages 141-166]
  • Changes in board of directors Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]
  • Changing Financial Officer The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • Chief Executive Officer (CEOs) The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]
  • Chief executive officer duality The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
  • Chief risk officer Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Civil Accounting Designing a Model for Civil Accounting: Systematic Representation Modeling [Volume 13, Issue 2, 2023, Pages 169-202]
  • Client The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
  • Clients risk The Investigation Influencing Factors Over Accept or Reject of the Client on The Independent Auditors [Volume 3, Issue 2, 2013, Pages 17-35]
  • Coercive pressure The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
  • Communication Capital The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility [Volume 13, Issue 4, 2023, Pages 25-62]
  • Community development Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
  • Community engagement The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
  • Company Performance Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Company size Explaining and analyzing the moderating role of company size on the impact of social responsibility on the financial performance of companies, based on meta-analysis technique [Volume 13, Issue 3, 2023, Pages 241-270]
  • Company Stability Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • Company Sustainability Performance Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Compensation managers Effect of Customer Concentration on Managers Compensation of listed companies in Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 121-140]
  • Competitive advantage The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
  • Competitive advantages A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
  • Competitive markets The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
  • Complementary Services Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Complexities of the world Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
  • Compulsory rotation of auditors Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company [Volume 8, Issue 3, 2018, Pages 101-123]
  • Computer Auditing The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
  • Concentrated Ownership The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Concept mapping Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Concepts Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
  • Conceptual framework Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
  • Conceptual models of corporate social responsibility Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Conditional accounting conservatism The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]
  • Conflict of interest Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
  • Contingency theory Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Contingency theory Explaining Corporate Governance Using Contingency Theory: A Direction for Future Research [Volume 10, Issue 1, 2020, Pages 71-89]
  • Continuous auditing Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
  • Continuous auditing Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Control stocks Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
  • Convergence and Unification What are the important and affection of implementing international accounting standards? [Volume 8, Issue 4, 2018, Pages 1-32]
  • Conversion The Role of Internal Audit in Implementation of the IFRS [Volume 7, Issue 4, 2017, Pages 39-58]
  • Coordination Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Corporate Citizen Reporting Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP [Volume 13, Issue 1, 2023]
  • Corporate Citizenship Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Corporate Citizenship Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
  • Corporate Culture Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Corporate diversification Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
  • Corporate Financial Performance Investor Sentiment for Corporate Social Responsibilities [Volume 12, Issue 2, 2022, Pages 171-200]
  • Corporate Governance The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Corporate Governance The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
  • Corporate Governance Value-based Management, Corporate Governance, and Corporate Entrepreneurship: a Contingency Framework [Volume 5, Issue 2, 2015, Pages 1-18]
  • Corporate Governance Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]
  • Corporate Governance The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
  • Corporate Governance The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
  • Corporate Governance Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • Corporate Governance Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]
  • Corporate Governance Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
  • Corporate Governance Explaining Corporate Governance Using Contingency Theory: A Direction for Future Research [Volume 10, Issue 1, 2020, Pages 71-89]
  • Corporate Governance Investigating the Relationship between Corporate Governance Mechanisms and the Effectiveness of the Audit Committee [Volume 10, Issue 2, 2020, Pages 133-153]
  • Corporate Governance The relationship between Operating Cash Flows and the Dynamic Optimal Capital Structure Spee: The Role of Corporate Governance [Volume 11, Issue 1, 2021, Pages 61-76]
  • Corporate Governance The Effect of Corporate Governance on the Relationship Between Uncertainty in Macroeconomics and Cash holding [Volume 12, Issue 4, 2022, Pages 135-152]
  • Corporate Governance Corporate Governance Quality and Stakeholder Management: The Mediating Role of the Likelihood of Fraudulent Reporting [Volume 13, Issue 3, 2023, Pages 115-142]
  • Corporate Governance Corporate Sustainability Performance and Systematic Risk [Volume 13, Issue 2, 2023, Pages 61-84]
  • Corporate governance control mechanisms The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Corporate governance mechanism The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
  • Corporate Legitimacy Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction [Volume 14, Issue 1, 2024, Pages 83-124]
  • Corporate Life cycle The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
  • Corporate size Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • Corporate Social Performance Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Corporate Social Performance The Impact of Aggressive Business Strategy in the Corona Period on the Relationship between Corporate Social Performance and Market Response [Volume 12, Issue 2, 2022, Pages 141-170]
  • Corporate Social Responsibility Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Corporate Social Responsibility Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
  • Corporate Social Responsibility Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
  • Corporate Social Responsibility The Relationship between Corporate Social Responsibility and CEO Compensation [Volume 9, Issue 4, 2019, Pages 83-100]
  • Corporate Social Responsibility The Impact of Family Involvement on the Relationship between Corporate Social Responsibility and Earnings Management [Volume 10, Issue 3, 2020, Pages 93-115]
  • Corporate Social Responsibility The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 27-72]
  • Corporate Social Responsibility The Moderating Role of Corporate Social Responsibility on the Relationship between Bank Loan Guarantee and Audit Fees [Volume 11, Issue 3, 2021, Pages 89-106]
  • Corporate Social Responsibility The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]
  • Corporate Social Responsibility The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]
  • Corporate Social Responsibility Investor Sentiment for Corporate Social Responsibilities [Volume 12, Issue 2, 2022, Pages 171-200]
  • Corporate Social Responsibility role of board monitoring power in the relationship between environmental conditions and corporate social responsibility [Volume 13, Issue 1, 2023]
  • Corporate Social Responsibility (CSR) Provide a model for developing corporate social responsibility [Volume 12, Issue 1, 2022, Pages 81-100]
  • Corporate Sustainability Provide a model for developing corporate social responsibility [Volume 12, Issue 1, 2022, Pages 81-100]
  • Corruption Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
  • Corruption Control Investigating the Impact of Adoption of International Financial Reporting Standards on Governance Indicators (Control of Corruption and Responsiveness): A Cross Country Study [Volume 12, Issue 3, 2022, Pages 1-22]
  • COSO Enterprise Risk Management Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO [Volume 8, Issue 1, 2018, Pages 53-68]
  • COSO Guidance The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]
  • Cost information Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Costing Taking Time-Driven Activity-Based Costing to Identify Better Actions in Academic Libraries (Case Study: Kashan University Library) [Volume 8, Issue 3, 2018, Pages 1-20]
  • Cost Leadership Strategy Evaluating the profits response in companies with heterogeneous business strategies [Volume 8, Issue 4, 2018, Pages 167-197]
  • Cost management Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Cost of Capital Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]
  • Cost of Capital Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
  • Cost of Capital The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
  • Cost of debt The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
  • Cost of equity A Comprehensive Overview of Approaches to Determining the Cost of Equity in Financial Research [Volume 8, Issue 1, 2018, Pages 129-151]
  • Cost of equity The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
  • Cost of Goods Sold Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
  • Costs Paid in Cash Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
  • Costs Stickiness Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
  • Court Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
  • Creative accounting Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
  • Creative accounting Indicators Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
  • Creative role The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Credit Rating The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
  • Criminal procedure Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
  • Crisis conditions Explaining the Effective Components of Resilience of Manufacturing Companies in the Crisis Conditions of Coronavirus [Volume 14, Issue 1, 2024, Pages 209-236]
  • Criteria and models Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
  • Critical accounting theory Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
  • Critical accounting theory A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]
  • Critical Realism An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
  • Critical studies in accounting Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
  • Cultural dimensions A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
  • Current adjusted accruals performance The relationship between Political Connections and Real and Artificial Earnings Management [Volume 10, Issue 3, 2020, Pages 31-66]
  • Customer Concentration Effect of Customer Concentration on Managers Compensation of listed companies in Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 121-140]
  • Customer Concentration Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]

D

  • Dark Traid The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]
  • Data Ecosystem The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data [Volume 12, Issue 1, 2022, Pages 121-140]
  • Debt contracts Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Debt Cost Relationship between Stock Over-Valuation and Corporate Debt Costs with Considering the Moderator Variable of Information Asymmetry [Volume 10, Issue 2, 2020, Pages 91-112]
  • Debt Maturity The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]
  • Decision Making Antecedents and Consequences of Cost Information Usage in Decision Making [Volume 7, Issue 4, 2017, Pages 127-140]
  • Decision Making The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
  • Demand for audit service The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
  • Demetel Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • Depreciation Expenses Investigating on sticky Accruals Costs versus Costs paid in cash [Volume 8, Issue 4, 2018, Pages 85-104]
  • Determinants Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Develop Market Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Diagnosis Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
  • Differentiation Strategy Evaluating the profits response in companies with heterogeneous business strategies [Volume 8, Issue 4, 2018, Pages 167-197]
  • Dimensions Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
  • Dimensions of social responsibility The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
  • Disclosure incentives and economic consequences of disclosure A Review of the Literature on Disclosure in IRAN [Volume 4, Issue 4, 2014, Pages 35-68]
  • Disclosure information The relationship of social responsibility disclosure on corporate audit operations [Volume 13, Issue 3, 2023, Pages 93-114]
  • Disclosure Reforms The Relationship Between the Financial Information Availability to Performance and CEO Change After Mandatory Amendment of Information Disclosure of listed Companies [Volume 10, Issue 1, 2020, Pages 135-157]
  • Discount Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
  • Discretionary accruals The Survey of the Impact of Stock Liquidity and Earnings Management Based on Discretionary Accruals and the Actual Items [Volume 7, Issue 3, 2017, Pages 21-40]
  • Discretionary accruals Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • Discretionary accruals Financial Reporting Quality and Audit Adjustments Clauses [Volume 9, Issue 1, 2019, Pages 61-80]
  • Discrimination The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
  • Disseminating role The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Dividend An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
  • Dividend Payout Policy The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
  • Dividend Payout Ratio Earning Quality and Dividend Policy [Volume 8, Issue 1, 2018, Pages 153-172]
  • Dividend policy Earning Quality and Dividend Policy [Volume 8, Issue 1, 2018, Pages 153-172]
  • Dividend policy The Relationship Dividend policy and Investment Efficiency with Emphasis on Firm Life Cycle [Volume 8, Issue 2, 2018, Pages 99-120]
  • Dividend policy The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
  • Drivers Identifying the Drivers of the Future of Accounting in Iran in the Field of Technology-Based Innovations [Volume 11, Issue 4, 2021, Pages 1-24]
  • Drivers Identification of Drivers Affecting the Future Social Status of the Auditing Profession in Iran [Volume 13, Issue 3, 2023, Pages 1-36]
  • Dynamic model Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Dynamics models The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]
  • Dynamic Trade Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]

E

  • Earning Quality An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
  • Earnings Announcement Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
  • Earnings Attributes Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
  • Earnings forecasts Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]
  • Earnings management incentives Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Earnings predictability A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
  • Earnings Quality The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Earnings Quality A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
  • Earnings Quality The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Earnings Quality Earning Quality and Dividend Policy [Volume 8, Issue 1, 2018, Pages 153-172]
  • Earnings Quality Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]
  • Earnings Quality Explaining the Role of Profit Quality Upgraded Features in Increasing the Stock Price Informativeness: Evidence of Synchronicity Model Stock Return [Volume 11, Issue 1, 2021, Pages 77-106]
  • Earnings Quality (information) Investigation of the Impact of Product Market Competition on Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 19-34]
  • Earnings smoothness A Review of the Concept of Earnings Quality and Classification Criteria for Measuring it [Volume 5, Issue 2, 2015, Pages 93-110]
  • Earnings sustainability The Effect of Separation Sustainable and Unsustainable Components of Earning in Conservative & UnConservative Companies on Value Relevance of Accounting Information [Volume 4, Issue 3, 2014, Pages 121-138]
  • Economic consequences Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • Economic crisis Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
  • Economic Policy Uncertainty The effect of Economic Policy Uncertainty on the Comparability of Financial Statements: The Moderating Role of Managerial Ability [Volume 13, Issue 4, 2023, Pages 93-124]
  • Economic profit Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
  • Economics and Consultancy views Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
  • Economic Value Added The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Economic Value Added (EVA) Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
  • Economy Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
  • Economy Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
  • Educational programs of universities The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
  • Effectiveness Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
  • Effectiveness Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public Sector [Volume 13, Issue 4, 2023, Pages 1-24]
  • Effective Tax Rate Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
  • Effects Analysis Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
  • Effect size Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
  • Efficiency A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
  • Efficiency Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
  • Efficiency Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
  • Efficiency The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
  • Efficiency Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public Sector [Volume 13, Issue 4, 2023, Pages 1-24]
  • Efficient Contracts Effect of Non-Cash and Non-Operating Related Party Transactions on Board of Directors’ Compensation [Volume 12, Issue 3, 2022, Pages 157-182]
  • Efficient Earnings management Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
  • Efficient market hypothesis Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
  • Emotional Intelligenc The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
  • Empirical Evidence Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Empirical research A Comprehensive Overview of Approaches to Determining the Cost of Equity in Financial Research [Volume 8, Issue 1, 2018, Pages 129-151]
  • Employee growth Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
  • Employment The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
  • Enterprise risk management Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Environmental [Volume 3, Issue 4, 2013, Pages 123-134]
  • Environmental Accounting Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Environmental Accounting A Review of the Social and Environmental Accounting Research in the Past 25 Years [Volume 8, Issue 2, 2018, Pages 121-137]
  • Environmental Accounting The Effect of Social Pressures, Stock Value and Environmental Accounting on Fraudulent Financial Reporting Quality [Volume 14, Issue 1, 2024, Pages 1-26]
  • Environmental Disclosure The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
  • Environmental Factors iffective factors on financial reporting frameworks and accounting standards and producers harmonization [Volume 9, Issue 4, 2019, Pages 1-21]
  • Environmental management accounting The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
  • Environmental Performance Investigating the Effects of Greenhouse Gas Emissions, Environmental Performance and Social Function on Financial Performance of firms listed on Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 93-110]
  • Environmental Performance Corporate Sustainability Performance and Systematic Risk [Volume 13, Issue 2, 2023, Pages 61-84]
  • Environmental Performance of the Company Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Environmental Uncertainty review the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment [Volume 12, Issue 2, 2022, Pages 55-88]
  • Epistemological Objectivity Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
  • ERP advantages The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
  • ERP disadvantages The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
  • ERP system The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
  • Estimates Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
  • Ethic Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
  • Ethical codes The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
  • Ethical patterns Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]
  • Ethical reasoning The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
  • European Foundation for Quality Management (EFQM) Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
  • Excel software An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
  • Excess cash Reviewing the Relationship between Accounting Conservatism and the Value of Excess Cash for the Firms listed in Tehran Stock Exchange [Volume 5, Issue 1, 2015, Pages 29-46]
  • Exchange industry Challenges, motivations and opportunities of the Iranian Exchange Industry in order to issue sustainability reports and sustainability of procedures [Volume 13, Issue 2, 2023, Pages 127-168]
  • Executive compensation Theoretical approaches to the formation of compensation [Volume 9, Issue 1, 2019, Pages 41-60]
  • Executive compensation The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]
  • Expectancy theory Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
  • Expectancy theory The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
  • Expected credit loss Measuring and Reporting Values of Bank Loans [Volume 8, Issue 3, 2018, Pages 149-170]
  • Expected utility theory Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
  • Expected utility theory The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
  • Expense stickiness Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]
  • Expert systems [Volume 3, Issue 3, 2013, Pages 95-107]
  • Expropriation of Minority Shareholders Interests The Relationship between Agency Costs and Expropriation of Minority Shareholders’ Interests with Emphasis on the Role of Financial Reporting Quality [Volume 9, Issue 2, 2019, Pages 1-24]
  • Extended Business Reporting Language The Study of Reporting Language (XBRL) Dimensions and Acceptance Levels [Volume 6, Issue 3, 2016, Pages 1-16]
  • Extensible Business Reporting Language (XBRL) Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • External Audit Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
  • External Audit Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
  • External Auditors The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]
  • External financing activities The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]

F

  • Factor Analysis The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model [Volume 8, Issue 1, 2018, Pages 27-52]
  • Fair value Measuring and Reporting Values of Bank Loans [Volume 8, Issue 3, 2018, Pages 149-170]
  • Fair value Accounting How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]
  • Fair values Auditing Challenging Fair Value and Other Estimates [Volume 6, Issue 4, 2016, Pages 128-144]
  • Fama and French Three Factor Model Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
  • Family control The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
  • Family Firms Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
  • Family Firms The Impact of Family Involvement on the Relationship between Corporate Social Responsibility and Earnings Management [Volume 10, Issue 3, 2020, Pages 93-115]
  • Family ownership The Effect of Ownership, Control and CEO of the Family on Dividend Policy [Volume 8, Issue 3, 2018, Pages 21-48]
  • Family ownership Quality of Financial Reporting, Family Ownership, and Investment Performance in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 157-184]
  • Fazzy Analysis Hierarchy Process Identify and Ranking Active Learning Methods in Accounting Education Using the Fuzzy Analysis Hierarchy Process [Volume 12, Issue 3, 2022, Pages 45-70]
  • Feasibility of observation An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
  • Fee Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
  • Financial Presenting the model of the role of emerging technologies in the accounting information system and financial reporting [Volume 13, Issue 2, 2023, Pages 1-30]
  • Financial Accounting How Big Data will Change Financial Accounting? [Volume 6, Issue 3, 2016, Pages 35-50]
  • Financial accounting theory Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Financial and Non-financial Reporting Quality The Mediating Role of Financial and Non-Financial Reporting Quality in the Relationship between Labor Costs and Tax Avoidance [Volume 14, Issue 1, 2024, Pages 55-82]
  • Financial Efficiency Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • Financial Flexibility The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
  • Financial Flexibility Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Financial information quality The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Financial information reporting Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers [Volume 5, Issue 3, 2015, Pages 51-68]
  • Financial instruments Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
  • Financial instruments and derivatives A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]
  • Financial Knowledge of Board of Director Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
  • Financial Leverage The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Financial Leverage Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
  • Financial Leverage The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
  • Financial Performance Metrics Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
  • Financial performance volatility The effect of Quantitative Indicators corporate social responsibility on Financial and economic performance volatility in firms listed on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 160-180]
  • Financial Resilience An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
  • Financial restatement statement Nature of Financial Statements Restatement in Iran: In According to Classification of GAO [Volume 3, Issue 4, 2013, Pages 1-14]
  • Financial risk The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
  • Financial Scandals Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
  • Financial Solvency Margin Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Financial Statement Comparability The effect of Economic Policy Uncertainty on the Comparability of Financial Statements: The Moderating Role of Managerial Ability [Volume 13, Issue 4, 2023, Pages 93-124]
  • Financial structure The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
  • Financing The Effect of Accounting Conservatism on the Volume of Financing [Volume 6, Issue 1, 2016, Pages 43-60]
  • Financing Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
  • Firm Characteristics Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]
  • Firm Characteristics Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
  • Firm Performance Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Firm Performance The Effect of Firm Size on Relationship between Intangible Resources and Performance in listed Tehran stock exchange Companies [Volume 10, Issue 3, 2020, Pages 57-73]
  • Firm Performance The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Firm Performance The effect of companies' age and intangible resources on the relationship between entrepreneurial orientation and the performance of companies in Mashhad Industrial City [Volume 13, Issue 2, 2023, Pages 85-108]
  • Firm Size The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Firm Size The Effect of Firm Size on Relationship between Intangible Resources and Performance in listed Tehran stock exchange Companies [Volume 10, Issue 3, 2020, Pages 57-73]
  • Firm valuation The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
  • Firm value Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
  • Five-Factor Fama and French Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
  • Forecasting of future cash Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • Forensic accountant Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
  • Forensic Auditors The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]
  • Foundational Context Approach Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
  • Fraudulent financial reporting Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
  • Free Cash Flow Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Free Cash Flow The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Free cash flows Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Free cash flow with full offset Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Free cash flow with no-offset Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Free cash flow with partial offset Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Free ride Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
  • Full Costing Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]
  • Fundamental analysis Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]
  • Fundamental analysis Predicting Stock Returns with Financial Ratios; An Exploration in Recent Researches [Volume 6, Issue 2, 2016, Pages 71-92]
  • Fungibility principal Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
  • Fungibility principle The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
  • Future Cash Flows The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Future financial performance Investigation of Managerial Myopia on Future Financial Performance in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 23-46]
  • Future profitability Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
  • Future Stock Price Crash Risk The Effect of Debt Maturity on Future Stock Price [Volume 6, Issue 1, 2016, Pages 99-116]
  • Fuzzy ANP Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • Fuzzy Delphi Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
  • Fuzzy Delphi Explaining Dimension and Components of Sustainability Reporting, With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
  • Fuzzy Delphi Method Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
  • Fuzzy Performance Pattern Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]

G

  • GAAP Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
  • Game-based learning How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]
  • Game theory Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]
  • Gary Models A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
  • Gender The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
  • Gender Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
  • Gender of Auditor Analyzing the Moderating Effect of the Auditor's Gender on the Relationship between Audit Quality and Audit Fees [Volume 11, Issue 3, 2021, Pages 107-124]
  • Gender pay gap The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
  • Geographical Distance Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
  • Global Corporate Citizenship Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Global Financial Crisis A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]
  • Good news and bad news Good News, Bad News and CEO Changes and Changes in Board of Directors [Volume 7, Issue 3, 2017, Pages 151-168]
  • Governance Disclosure The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
  • Governmental accounting Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
  • Governmental Capital Assets Identifing and proposing Practical Holistic Approach for Governmental Capital assets recognition, and reporting from Experts Attitudes [Volume 12, Issue 4, 2022, Pages 153-190]
  • Governmental ownership [Volume 4, Issue 1, 2014, Pages 48-62]
  • Governmental ownership The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]
  • Government representatives in parliament The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]
  • Gradual trading Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
  • Graphs Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]
  • Gray VIKOR Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction [Volume 14, Issue 1, 2024, Pages 83-124]
  • Growth Opportunities Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Growth Rate Survey Estimates of the Cost of Capital and the Growth Rate of the Design Models Based on Forecasts of Earnings [Volume 3, Issue 4, 2013, Pages 135-154]
  • Guilt Proneness The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]

H

  • Healthcare Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) [Volume 10, Issue 3, 2020, Pages 135-156]
  • Herfindahl–Hirschman index and Tehran Stock Exchange Investigation of the Impact of Product Market Competition on Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 19-34]
  • Hierarchical Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Historical cost Measuring and Reporting Values of Bank Loans [Volume 8, Issue 3, 2018, Pages 149-170]
  • Hospital Performance Evaluation Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
  • Human Capital The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
  • Human Capital The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]
  • Human Capital Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 1, 2020, Pages 159-183]
  • Human Capital The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility [Volume 13, Issue 4, 2023, Pages 25-62]
  • Human Capital Costs Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 1, 2020, Pages 159-183]
  • Human Capital Reporting Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]
  • Human Resource Accounting Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
  • Hybrid Method Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique [Volume 13, Issue 2, 2023, Pages 31-60]

I

  • Identification Comparative study of heritage assets accounting [Volume 12, Issue 2, 2022, Pages 31-54]
  • Idle capacity Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) [Volume 10, Issue 3, 2020, Pages 135-156]
  • IFRS International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors [Volume 8, Issue 2, 2018, Pages 47-69]
  • IFRS Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Impartiality Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • Implementation Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
  • Improper Adjustment Cost The Survey of the Managerial Overconfidence on the Improper Adjustment Costs [Volume 8, Issue 4, 2018, Pages 65-84]
  • Improvement Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
  • Income Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • Income quality Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
  • Income Smoothing Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
  • Income smoothing hypothesis Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
  • Income smoothing motives Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
  • Income smoothing tools Income Smoothing; Comprehensive Overview of The Concepts with Emphasis on Internal and External Studies [Volume 5, Issue 2, 2015, Pages 111-128]
  • Independence Review on the Mandatory Rotation of Auditor [Volume 6, Issue 2, 2016, Pages 17-40]
  • Independence Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
  • Independence The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
  • Independence director The Relation between Cost of Debt and Corporate Governance in Firms with Political Connections [Volume 5, Issue 1, 2015, Pages 85-112]
  • Independence of Board of Directors Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
  • Independence of the board of directors Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • Individual and knowledge gap A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
  • Individual-Level Antecedents The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors [Volume 12, Issue 3, 2022, Pages 71-102]
  • Industry specialization Audit Firm Industry Specialization and Audit Outcomes [Volume 4, Issue 1, 2014, Pages 21-45]
  • Information Asymmetry Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Information Asymmetry Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]
  • Information Asymmetry Relationship between Stock Over-Valuation and Corporate Debt Costs with Considering the Moderator Variable of Information Asymmetry [Volume 10, Issue 2, 2020, Pages 91-112]
  • Information Asymmetry Investigating the moderating role of information asymmetry on the relationship between tax reducing policies and earnings quality in companies listed on the Tehran Stock Exchange [Volume 12, Issue 2, 2022, Pages 89-120]
  • Information Availability The Relationship Between the Financial Information Availability to Performance and CEO Change After Mandatory Amendment of Information Disclosure of listed Companies [Volume 10, Issue 1, 2020, Pages 135-157]
  • Information Content An Investigation of the Relation between the Dividend-Paying Status and Earnings Quality in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 83-107]
  • Information demand Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
  • Information disclose Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
  • Information Disclosure The Effect on the Quality of the Audit Committee on Disclosure level of Corporate Social Responsibility [Volume 8, Issue 4, 2018, Pages 105-122]
  • Information Disclosure The Relationship between Disclosure of Social Responsibility Information and accuracy of managers Forecast [Volume 10, Issue 4, 2020, Pages 73-92]
  • Information Disclosure Quality The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
  • Information overload Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
  • Information processing theory Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Information retrieval The Role of Text Analytics and Information Retrieval in the Accounting Domain [Volume 5, Issue 4, 2015, Pages 25-46]
  • Information Symmetry review the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment [Volume 12, Issue 2, 2022, Pages 55-88]
  • Information System Development Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
  • Information Systems Information Technology Auditing; Necessity or Opportunity [Volume 13, Issue 2, 2023, Pages 109-126]
  • Information Technology Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
  • Information technology acceptance An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
  • Information Technology (IT) Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
  • Inherent auditor limitations A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
  • Inhibitory An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
  • Initial Public offering (IPO) Moral Hazard and Asymmetric Information in IPO Underpricing [Volume 6, Issue 1, 2016, Pages 21-42]
  • Innovation Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
  • Inscription Explaining the Concept of Inscription in Accounting and its Effect in Performing Organizational, Business and Social Innovations [Volume 10, Issue 2, 2020, Pages 1-20]
  • Institutional controlling shareholders The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
  • Institutional monitoring shareholders The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
  • Institutional Ownership The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
  • Institutional Ownership The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
  • Institutional Ownership The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]
  • Institutional Shareholders Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Institutional Shareholders The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
  • Institutional Theory Why International Financial Reporting Standards Are Accepted in Developing Countries [Volume 8, Issue 3, 2018, Pages 87-99]
  • Instructors Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
  • Insurance Industry The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
  • Integrated Risk Management Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Integrity of the organization The Evolution of Enterprise Resource Planning System and the Advantages and Disadvantages of the System After Implementation Steps [Volume 8, Issue 1, 2018, Pages 1-25]
  • Intention of Whistleblowing The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors [Volume 12, Issue 3, 2022, Pages 71-102]
  • Interdisciplinary Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
  • Internal Audit The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
  • Internal Audit Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
  • Internal Audit Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit [Volume 9, Issue 4, 2019, Pages 47-63]
  • Internal Audit The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
  • Internal Auditing Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]
  • Internal capital markets Relation between Corporate Diversification and Firm Value [Volume 7, Issue 2, 2017, Pages 19-34]
  • Internal control Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
  • Internal control Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
  • Internal control Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]
  • Internal Control’s Weakness The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • International Accounting Standards What are the important and affection of implementing international accounting standards? [Volume 8, Issue 4, 2018, Pages 1-32]
  • International Financial Reporting Standard (IFRS) Why International Financial Reporting Standards Are Accepted in Developing Countries [Volume 8, Issue 3, 2018, Pages 87-99]
  • International Financial Reporting Standards Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
  • International Financial Reporting Standards An Investigating the Impact of International Financial Reporting Standards Adoption on Auditing [Volume 9, Issue 3, 2019, Pages 1-25]
  • International Financial Reporting Standards iffective factors on financial reporting frameworks and accounting standards and producers harmonization [Volume 9, Issue 4, 2019, Pages 1-21]
  • International Financial Reporting Standards Investigating the Impact of Adoption of International Financial Reporting Standards on Governance Indicators (Control of Corruption and Responsiveness): A Cross Country Study [Volume 12, Issue 3, 2022, Pages 1-22]
  • Interpretative Accounting Research Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
  • Interpretive Ranking Analysis (IRP) Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP [Volume 13, Issue 1, 2023]
  • Interpretive Structural Modeling (ISM) Provide a model for developing corporate social responsibility [Volume 12, Issue 1, 2022, Pages 81-100]
  • Interventionist research Explaining and Describing the Interventionist Approach in Accounting and Auditing Research [Volume 10, Issue 3, 2020, Pages 75-92]
  • Introductory Accounting How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]
  • Investment Category Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
  • Investment companies The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
  • Investment companies A Review of Financial Performance Evaluation Models of Investment Companies [Volume 7, Issue 4, 2017, Pages 1-22]
  • Investment Efficiency Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
  • Investment Efficiency Quality of Financial Reporting, Family Ownership, and Investment Performance in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 3, 2020, Pages 157-184]
  • Investment Inefficiency Investigation of Relationship between Earnings Management and Investment Inefficiency with the Emphasis on the Role of Agency Costs [Volume 9, Issue 3, 2019, Pages 27-51]
  • Investment Opportunity The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]
  • Investment Quality review the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment [Volume 12, Issue 2, 2022, Pages 55-88]
  • Investors The Effect of Feeling in Decision Making of Investors [Volume 6, Issue 2, 2016, Pages 93-121]
  • Investors International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors [Volume 8, Issue 2, 2018, Pages 47-69]
  • Investor Sentiment Corporate Social Performance and Investor Sentiment: A Simultaneous Equation System Approach [Volume 12, Issue 1, 2022, Pages 61-80]
  • Investor Sentiment Investor Sentiment for Corporate Social Responsibilities [Volume 12, Issue 2, 2022, Pages 171-200]
  • IPO Specialist CEOs and IPO Survival [Volume 10, Issue 1, 2020, Pages 1-25]
  • IPO survival Specialist CEOs and IPO Survival [Volume 10, Issue 1, 2020, Pages 1-25]
  • Iran Utilization of the Information Technology in External Audit in Iran, Problems and Constraints [Volume 6, Issue 2, 2016, Pages 55-70]
  • Islam [Volume 3, Issue 4, 2013, Pages 123-134]
  • Islam Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
  • Islamic Banking Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]
  • Islamic Banking Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
  • Islamic ethics Islamic Ethics: A Framework for the Compilation of Professional Accounting Practices [Volume 10, Issue 3, 2020, Pages 1-29]
  • Islamic values Necessity of ethics education and Islamic values in universities accounting curriculum [Volume 9, Issue 1, 2019, Pages 21-40]
  • IT growth A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]

J

  • Joint audit Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
  • Judicial Accounting Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique [Volume 13, Issue 2, 2023, Pages 31-60]
  • Judicial Accounting Review Techniques Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique [Volume 13, Issue 2, 2023, Pages 31-60]
  • Justice theory Ethical Function of Justice Theory in Accounting [Volume 8, Issue 1, 2018, Pages 111-127]

K

  • Keyword: company' Explaining the Effective Components of Resilience of Manufacturing Companies in the Crisis Conditions of Coronavirus [Volume 14, Issue 1, 2024, Pages 209-236]
  • Keywords: Accounting standards [Volume 4, Issue 2, 2014, Pages 37-55]
  • Keywords: Cash assets holding The Impact of Cash Holdings &Financial Flexibility on Abnormal Stock Returns in the Companies Accepted in Tehran Stock Market Supervisor [Volume 3, Issue 3, 2013, Pages 35-52]
  • Keywords: corporate sustainability Presenting the sustainability reporting model: comparing the requirements of the stock exchange with the common sustainability reporting standards in the world [Volume 14, Issue 1, 2024, Pages 147-187]
  • Keywords: Expectations gap A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
  • Key Words:" Extensible Business Reporting Language (XBRL)" Language (XBRL) on Improving the Quality of Financial Reporting, Increasing the Transparency of Financial Information and Reducing Information Asymmetry [Volume 7, Issue 3, 2017, Pages 41-60]
  • Keywords: Mental accounting Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
  • Keywords: "Ownership structure" Investigating the Impact of the Dividend Policy and the Ownership Structure on the Financing Constraints (KZ Index) of the Companies Listed on the Tehran Stock Exchange [Volume 7, Issue 4, 2017, Pages 83-98]
  • Keywords: Taxes Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
  • Knowledge and Management Weaknesses An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
  • Known Effects and Unknown Effects What are the important and affection of implementing international accounting standards? [Volume 8, Issue 4, 2018, Pages 1-32]

L

  • Labor Costs The Mediating Role of Financial and Non-Financial Reporting Quality in the Relationship between Labor Costs and Tax Avoidance [Volume 14, Issue 1, 2024, Pages 55-82]
  • Laundering methods A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
  • Laundering process A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
  • Legitimacy strategies The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]
  • Legitimacy theory Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
  • Leverage CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]
  • Life cycle of company The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]
  • Life cycle stages The Relationship Dividend policy and Investment Efficiency with Emphasis on Firm Life Cycle [Volume 8, Issue 2, 2018, Pages 99-120]
  • Lifestyle Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
  • Linkages Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Liquidity A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
  • Liquidity Management Tools Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]
  • Liquidity Risk Management Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]
  • List of points to consider Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]
  • Literature Human Resources Accounting: Literature, Concept, Criteria and Measurement Models [Volume 10, Issue 2, 2020, Pages 21-45]
  • Logistic Regression Investigating the Relationship between Corporate Governance with Bankruptcy Probability in Companies Listed in Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 37-58]
  • Loss The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]

M

  • Macroeconomic Uncertainty The Effect of Corporate Governance on the Relationship Between Uncertainty in Macroeconomics and Cash holding [Volume 12, Issue 4, 2022, Pages 135-152]
  • Macroeconomic Variables An Overview of the Importance and Why the Stock Return Prediction, with Emphasis on Macroeconomic Variables [Volume 10, Issue 2, 2020, Pages 113-131]
  • Main accruals The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Main cash flows The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Management Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers [Volume 5, Issue 3, 2015, Pages 51-68]
  • Management accounting Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
  • Management accounting Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
  • Management accounting Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public Sector [Volume 13, Issue 4, 2023, Pages 1-24]
  • Management accounting system Accounting Information System Coordination [Volume 3, Issue 2, 2013, Pages 107-124]
  • Management Overconfidence Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
  • Management Profit Forecast review the Interrelationship between Simultaneous Disclosure of Interpretive Report and Management Profit Prediction with Information Symmetry and Investment Quality with Environmental Uncertainty Adjustment [Volume 12, Issue 2, 2022, Pages 55-88]
  • Management stocks Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
  • Managerial Ability and Accountability Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Managerial and political factors A Comprehensive Model of Factors Affecting the Expectation Gap between Auditors and Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 12, Issue 1, 2022, Pages 41-60]
  • Managerial myopia Investigation of Managerial Myopia on Future Financial Performance in Companies Listed on Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 23-46]
  • Managerial Overconfidence The Survey of the Managerial Overconfidence on the Improper Adjustment Costs [Volume 8, Issue 4, 2018, Pages 65-84]
  • Managerial ownership The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
  • Managers ability Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
  • Mandatory Auditor's Turnover The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • Mandatory disclosure A Review of the Literature on Disclosure in IRAN [Volume 4, Issue 4, 2014, Pages 35-68]
  • Mandatory rotation of auditing firms Review on the Mandatory Rotation of Auditor [Volume 6, Issue 2, 2016, Pages 17-40]
  • Market-based conservatism The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Market Capitalization Examine the relationship between intellectual capital and market value and the financial performance of privatized public companies listed on the Tehran Stock Exchange [Volume 8, Issue 4, 2018, Pages 123-141]
  • Market debt ratios Study on the Impact of Financial Crisis on the Financial Leverage of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 1-16]
  • Market responsess The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
  • Market to Book Assets Ratio The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]
  • Market Value Added The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Meaningful learning Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Measurement Comparative study of heritage assets accounting [Volume 12, Issue 2, 2022, Pages 31-54]
  • Measuring A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
  • Measurnment criteria Earnings Quality and Its Measurments [Volume 3, Issue 2, 2013, Pages 125-145]
  • Mental accounting The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
  • Mental accounting Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
  • Mental accounting The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
  • Meta-analysis Meta-Analysis in Accounting Research [Volume 8, Issue 3, 2018, Pages 125-147]
  • Meta-analysis Explaining and analyzing the moderating role of company size on the impact of social responsibility on the financial performance of companies, based on meta-analysis technique [Volume 13, Issue 3, 2023, Pages 241-270]
  • Methodology Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
  • Mic Mac Matrix Analysis Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP [Volume 13, Issue 1, 2023]
  • Mimetic pressure The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
  • Misconceptions Concept Mapping in a Financial Accounting Theory Course [Volume 3, Issue 4, 2013, Pages 155-167]
  • Models Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
  • Momentum Strategies Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
  • Money laundering A Glance on Money Laundering at Capital Market [Volume 5, Issue 2, 2015, Pages 79-92]
  • Money laundering Studying the Role of Forensic Accountants in Money Laundering Proceedings [Volume 7, Issue 1, 2017, Pages 85-102]
  • Monitoring System Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
  • Monopoly Game How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]
  • Moral Judgment The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
  • Mortgages A Review of Causes of Occurrence and Spreading of the Global Financial Crisis with an Emphasize on the Complexity Approach [Volume 5, Issue 3, 2015, Pages 31-50]
  • Motivational Plans Theoretical approaches to the formation of compensation [Volume 9, Issue 1, 2019, Pages 41-60]
  • Multimoora Method Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
  • Municipalities Ranking of dimensions and sustainability reporting indicators in municipalities [Volume 13, Issue 1, 2023]
  • Myopia The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]

N

  • Nahj al-Balagha Islamic Ethics: A Framework for the Compilation of Professional Accounting Practices [Volume 10, Issue 3, 2020, Pages 1-29]
  • Narrative Accountability Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
  • Neoliberalism The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
  • Netherlands Comparative Study of Diverse Aspect of Performance Budgeting in Iran [Volume 10, Issue 1, 2020, Pages 25-46]
  • New public management Comparative Study of Diverse Aspect of Performance Budgeting in Iran [Volume 10, Issue 1, 2020, Pages 25-46]
  • Non-Cash Related Party Transactions Effect of Non-Cash and Non-Operating Related Party Transactions on Board of Directors’ Compensation [Volume 12, Issue 3, 2022, Pages 157-182]
  • Non-discretionary accruals Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • Non-executive Director Board The Moderating Role of Non-executive Director Board Presence on the Relation between Investment Opportunity and Financial Performance [Volume 7, Issue 2, 2017, Pages 88-103]
  • Non-executive directors Identifying Effect of Independence of the Board of Directors on Earnings Quality among the Companies Listed in Tehran Stock Exchange [Volume 7, Issue 3, 2017, Pages 1-20]
  • Non-GAAP Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
  • Non-Operating Related Party Transactions Effect of Non-Cash and Non-Operating Related Party Transactions on Board of Directors’ Compensation [Volume 12, Issue 3, 2022, Pages 157-182]
  • Non-Timing-Related Accruals Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
  • Normative Pressure The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]

O

  • Observing Social Rights Action Research of Shadow Accounting to Typology of Compliance with Capital Market Companies Social Values [Volume 14, Issue 1, 2024, Pages 237-270]
  • Off Model cash holdings Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]
  • Open market stock repurchase Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]
  • Operating cash flow Forecasting Ability of Operating Cash, Net Income and Income Components [Volume 8, Issue 1, 2018, Pages 87-109]
  • Operating Cash Flows Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
  • Operating Cash Flows The relationship between Operating Cash Flows and the Dynamic Optimal Capital Structure Spee: The Role of Corporate Governance [Volume 11, Issue 1, 2021, Pages 61-76]
  • Operating Profitability Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
  • Opportunistic earnings management Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
  • Optimism The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
  • Organizational Factors The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors [Volume 12, Issue 3, 2022, Pages 71-102]
  • Organizational Performance The impact of institutional pressures and environmental management accounting on financial, environmental and economic performance of the company [Volume 13, Issue 1, 2023]
  • Organization excellence Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
  • Organization Performance Assessment Comparison of Organization Evaluation Methods: Balanced Score Card (BSC) Vs. European Foundation for Quality Management (EFQM) [Volume 3, Issue 2, 2013, Pages 1-15]
  • Other Operating Expenses Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
  • Outcome Hypothesis The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
  • Outcome knowledge The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
  • Outside Directors The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Over Confidence of CEO The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]
  • Overinvestment Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
  • Overinvestment The Survey of the Managerial Overconfidence on the Improper Adjustment Costs [Volume 8, Issue 4, 2018, Pages 65-84]
  • Overvaluation Relationship between Stock Over-Valuation and Corporate Debt Costs with Considering the Moderator Variable of Information Asymmetry [Volume 10, Issue 2, 2020, Pages 91-112]
  • Ownership Concentration The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
  • Ownership of major shareholders The Study Effect of Corporate Governance Mechanisms on Conditional Conservatism [Volume 6, Issue 3, 2016, Pages 51-72]
  • Ownership structure [Volume 4, Issue 1, 2014, Pages 48-62]
  • Ownership structure Investigating the relationship between ownership structure and financial performance with emphasise on research and development expenditures in companies admitted to Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 81-100]

P

  • Paradigm Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]
  • Participation Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
  • Pecking Order Theory The Determinant Factors of Capital Structure of Companies Listed in Tehran Stock Exchange Using Hierarchical Theory [Volume 5, Issue 1, 2015, Pages 65-84]
  • Pediatric gastroenterologist Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) [Volume 10, Issue 3, 2020, Pages 135-156]
  • Peer Firm Bankruptcy Investigating the effect of bankruptcy spillover on financial reporting quality [Volume 12, Issue 4, 2022, Pages 57-86]
  • Performance Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Performance Auditing Performance Auditing: A Public Sector Approach [Volume 8, Issue 2, 2018, Pages 71-98]
  • Performance Evaluation A Review of Financial Performance Evaluation Models of Investment Companies [Volume 7, Issue 4, 2017, Pages 1-22]
  • Performance measurement Carbon Accounting [Volume 8, Issue 1, 2018, Pages 69-85]
  • Performance Volatility The Relationship Between the Financial Information Availability to Performance and CEO Change After Mandatory Amendment of Information Disclosure of listed Companies [Volume 10, Issue 1, 2020, Pages 135-157]
  • Perspective theory Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
  • Philosophical Beliefs of Financial Reporting Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
  • Pledges items The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]
  • Political Connection The Effect of CEO Optimism and Myopia on Dimensions of Corporate Social Responsibility Moderated by CEO Political Connection and Efficiency [Volume 12, Issue 3, 2022, Pages 103-134]
  • Political Connections The Relationship between Political Connections and Agency Costs Considering the Moderating Role of Audit Quality [Volume 9, Issue 3, 2019, Pages 157-184]
  • Political Connections The relationship between Political Connections and Real and Artificial Earnings Management [Volume 10, Issue 3, 2020, Pages 31-66]
  • Political Costs Study of Earnings Management Incentives [Volume 3, Issue 2, 2013, Pages 53-70]
  • Political Governance An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
  • Political process theories Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • Political relations with the government The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
  • Political relations with the government The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Politicizing Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • Positivism An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
  • Practical Holistic Approach Identifing and proposing Practical Holistic Approach for Governmental Capital assets recognition, and reporting from Experts Attitudes [Volume 12, Issue 4, 2022, Pages 153-190]
  • Predicting An Overview of the Importance and Why the Stock Return Prediction, with Emphasis on Macroeconomic Variables [Volume 10, Issue 2, 2020, Pages 113-131]
  • Predicting Stock Return Linear and Nonlinear Structures in Predicting Stock Return [Volume 3, Issue 4, 2013, Pages 109-122]
  • Prediction Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
  • Preparers of financial reports Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
  • Prerequisites factors of reforms Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. [Volume 10, Issue 4, 2020, Pages 141-166]
  • Press coverage The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Price change The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
  • Price Limit Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Pricing The Press and the Media: New Information Intermediaries in the Capital Markets [Volume 7, Issue 2, 2017, Pages 56-73]
  • Principles of corporate citizenship Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Principles of corporate social responsibility Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Privatization Comparing the Effect of Gradual and Block Shares Floating in Privatization Process of Firms in the Insurance and Banking Industries [Volume 5, Issue 1, 2015, Pages 47-64]
  • Problems of Project Financing Bonds Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
  • Product Life Cycle Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
  • Product Market Competition Investigation of the Impact of Product Market Competition on Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 19-34]
  • Product Market Competition Product Market Competition and Its Effect on Three Important Criteria in Decision Making, Agency Cost, Capital Structure and the Cost of Capital [Volume 7, Issue 1, 2017, Pages 67-84]
  • Product Market Competition The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
  • Professional identity The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
  • Professional judgment The Influence of Professional Identity and Outcome Knowledge on Professional Judgment [Volume 6, Issue 4, 2016, Pages 145-163]
  • Profitability Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Profitability criteria The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
  • Profit Declaration Evaluating the profits response in companies with heterogeneous business strategies [Volume 8, Issue 4, 2018, Pages 167-197]
  • Profit momentum Momentum Strategies, Proving Informational Content of Accounting Profit [Volume 3, Issue 3, 2013, Pages 1-17]
  • Profit persistence The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Profit prediction ability The Study of the Relationship Between Corporate Governance Control and Earnings Quality in Firms Listed on Tehran Stock Exchange [Volume 5, Issue 3, 2015, Pages 1-15]
  • Project Financing Bonds Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]
  • Property type (institutional and individual) Ownership Type (Institutional and Single) with Information Asymmetry: Emphasizing on Financial Information Reliability as Moderator Variable [Volume 8, Issue 3, 2018, Pages 49-69]
  • Propositions Matching Ethical Propositions in Islamic Texts and Accounting Texts [Volume 6, Issue 3, 2016, Pages 17-34]
  • Prosocial Behavior The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]
  • Proxies A Review on Auditing Quality Proxeis: Applications weak and strong points [Volume 8, Issue 4, 2018, Pages 33-63]
  • Psychological theories Accountability and the Challenges of Information Disclosure [Volume 3, Issue 3, 2013, Pages 73-94]
  • Public accounting law The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]
  • Public sector accounting The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]
  • Public Sector Accounting Research Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]
  • Public Sector Accounting Research Groups Evolution of Public Sector Accounting Research in Iran and the World [Volume 7, Issue 1, 2017, Pages 53-66]
  • Public sector accounting standards Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. [Volume 10, Issue 4, 2020, Pages 141-166]
  • Public sector accounting standards Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
  • Public sector accounting standards Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]
  • Public sector auditing Research Trends in Public Sector Auditing [Volume 14, Issue 1, 2024, Pages 27-54]

Q

  • Qualitative characteristics of accounting information Analyze Failures and Shortcomings Related to the Role of Accounting in the Decision-Making Process of Managers [Volume 5, Issue 3, 2015, Pages 51-68]
  • Qualitative research Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
  • Quality Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit [Volume 9, Issue 4, 2019, Pages 47-63]
  • Quality of accounting information The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism [Volume 6, Issue 3, 2016, Pages 73-96]
  • Quality of auditing Review on the Mandatory Rotation of Auditor [Volume 6, Issue 2, 2016, Pages 17-40]
  • Quality of the Audit Committee The Effect on the Quality of the Audit Committee on Disclosure level of Corporate Social Responsibility [Volume 8, Issue 4, 2018, Pages 105-122]
  • Quantile regression The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 27-72]
  • Quantitative Indicators of Corporate social responsibility The effect of Quantitative Indicators corporate social responsibility on Financial and economic performance volatility in firms listed on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 160-180]

R

  • Rank The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Rate of return on assets Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
  • Rate of return on equity Review of Relationship Between Capital Structure and Rate of Return on Assets and Return on Equity of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 4, 2013, Pages 67-82]
  • Ratings agency The Worldwide System of Corporate Credit Rating [Volume 5, Issue 1, 2015, Pages 131-148]
  • Reaction investors The Impact of Corporate Governance Mechanisms on the Investors’ Reaction [Volume 7, Issue 1, 2017, Pages 139-165]
  • Readability The Role of Text Analytics and Information Retrieval in the Accounting Domain [Volume 5, Issue 4, 2015, Pages 25-46]
  • Real and artificial earnings management The relationship between Political Connections and Real and Artificial Earnings Management [Volume 10, Issue 3, 2020, Pages 31-66]
  • Real Earnings Management Examination of the Relationship between Governance and Auditing Properties and Real Earnings Management of the Firms Listed in the Tehran Stock Exchange [Volume 8, Issue 2, 2018, Pages 1-21]
  • Reasons for accepting corporate citizenship and its benefits Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Recognition and Reporting Identifing and proposing Practical Holistic Approach for Governmental Capital assets recognition, and reporting from Experts Attitudes [Volume 12, Issue 4, 2022, Pages 153-190]
  • Regular Bayesian Neural Network A Regular Bayesian Meural Network to Predict the Stock Market [Volume 6, Issue 4, 2016, Pages 67-82]
  • Related party transactions Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
  • Relational capital The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
  • Relational capital The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]
  • Reliability of financial information Ownership Type (Institutional and Single) with Information Asymmetry: Emphasizing on Financial Information Reliability as Moderator Variable [Volume 8, Issue 3, 2018, Pages 49-69]
  • Reporting Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
  • Reporting Explaining Dimension and Components of Sustainability Reporting, With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
  • Representative costs Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
  • Representativenes The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
  • Research Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
  • Research and Development Spending Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
  • Research paradigms An Analytic Review to Positivism and Critical Realism in Accounting Research [Volume 6, Issue 2, 2016, Pages 41-54]
  • Research Productivity Factors Affecting the Productivity of Accounting Researches [Volume 10, Issue 1, 2020, Pages 47-69]
  • Resistance Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
  • Resistance economy Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy [Volume 8, Issue 2, 2018, Pages 139-162]
  • Resource-based view Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
  • Restated accruals The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Restated cash flows The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Return Reviewing the Relationship between Accounting Conservatism and the Value of Excess Cash for the Firms listed in Tehran Stock Exchange [Volume 5, Issue 1, 2015, Pages 29-46]
  • Return The Application of the Correspondent Inference Theory (Attribution theory) in the Behavior of Investors with a Quasi-Empirical Approach [Volume 10, Issue 3, 2020, Pages 117-134]
  • Return on investment models A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
  • Revenue growth Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
  • Rhetorical Accounting Presenting an Integrated Themes Framework of Rhetorical Accounting in the Development of Corporate Legitimacy: Expanding the Values of Social Interaction [Volume 14, Issue 1, 2024, Pages 83-124]
  • Riba Banking Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
  • Risk Appetite Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Risk-Based Approach Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Risk Based Capital Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Risk Disclosure The Effect of Business Strategy on Risk Disclosure [Volume 14, Issue 1, 2024, Pages 125-146]
  • Risk Disclosure Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
  • Risk management Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
  • Risk management Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System [Volume 7, Issue 4, 2017, Pages 59-82]
  • Risk management Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO [Volume 8, Issue 1, 2018, Pages 53-68]
  • Risk Management Quality The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]
  • Risk of business continuity Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Risk taking The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
  • Risky Investment Relationship Between Risky Investment and Human Capital in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 1, 2020, Pages 159-183]
  • Rival theory Politicizing in Accounting and Its Economic Consequences [Volume 5, Issue 3, 2015, Pages 113-138]
  • ROA Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]
  • Robotic Automation Process The Characteristics of Data Ecosystem for Assurance and Determination of Business Measurement – Focusing on Big Data [Volume 12, Issue 1, 2022, Pages 121-140]
  • Rotation of auditors Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company [Volume 8, Issue 3, 2018, Pages 101-123]

S

  • Scale effects Size Scale Effects in Capital Market Research; Applications and Obstacles [Volume 5, Issue 3, 2015, Pages 93-112]
  • Scientific method A Review Of Critical Accounting Theories [Volume 5, Issue 2, 2015, Pages 59-78]
  • Scientific Paper A Review on Auditing Quality Proxeis: Applications weak and strong points [Volume 8, Issue 4, 2018, Pages 33-63]
  • Security Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
  • Security threats Safety and Security Threats in Accounting Information System [Volume 3, Issue 3, 2013, Pages 153-163]
  • Self-Assessing Points to Consider When Self-Assessing Your Empirical Accounting Research [Volume 7, Issue 4, 2017, Pages 141-167]
  • Self-knowledge The Relation between the Managers Self-knowledge and Administrative & Financial Health, Case study (Governmental Offices of Malekan Province) [Volume 5, Issue 1, 2015, Pages 113-130]
  • Serious Games (SG) An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education [Volume 10, Issue 2, 2020, Pages 155-167]
  • Setting process Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
  • Shadow Accounting Action Research of Shadow Accounting to Typology of Compliance with Capital Market Companies Social Values [Volume 14, Issue 1, 2024, Pages 237-270]
  • Shareholders’ power The Effect of Strong Shareholders on the Income Management with an Emphasis on the Role of Audit Quality in Listed Companies of Tehran Stock Exchange [Volume 5, Issue 2, 2015, Pages 129-148]
  • Shareholder value Enterprise Risk Management, Determinants and Value of Its Implementation [Volume 5, Issue 3, 2015, Pages 15-30]
  • Signaling theory Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
  • Signaling theory Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
  • Simultaneous Equation An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
  • Simultaneous Equations Corporate Social Performance and Investor Sentiment: A Simultaneous Equation System Approach [Volume 12, Issue 1, 2022, Pages 61-80]
  • Size Firm The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]
  • Social Accounting Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Social Accounting Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Social Accounting A Review of the Social and Environmental Accounting Research in the Past 25 Years [Volume 8, Issue 2, 2018, Pages 121-137]
  • Social Benefit Accounting Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
  • Social capital theory Reviewing of Differentiating Factors of Family Firms and Non-Family Firms [Volume 5, Issue 4, 2015, Pages 115-132]
  • Social Disclosure The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
  • Social Expenditure and Debt Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
  • Social interests The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
  • Social Media Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
  • Social Media Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
  • Social Reality Construction Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
  • Social responsibility Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Social responsibility A Review of the Social and Environmental Accounting Research in the Past 25 Years [Volume 8, Issue 2, 2018, Pages 121-137]
  • Social responsibility The Effect on the Quality of the Audit Committee on Disclosure level of Corporate Social Responsibility [Volume 8, Issue 4, 2018, Pages 105-122]
  • Social responsibility The effect of Social Responsibility on Financial Performance and Earning Response Coefficient [Volume 10, Issue 4, 2020, Pages 1-26]
  • Social responsibility The Relationship between Disclosure of Social Responsibility Information and accuracy of managers Forecast [Volume 10, Issue 4, 2020, Pages 73-92]
  • Social responsibility The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Social responsibility Corporate Social Performance and Investor Sentiment: A Simultaneous Equation System Approach [Volume 12, Issue 1, 2022, Pages 61-80]
  • Social responsibility Explaining Actor-Network Model of Social Responsibility in Accounting from Perspective of Corporate Governance System [Volume 12, Issue 4, 2022, Pages 61-80]
  • Social responsibility The relationship of social responsibility disclosure on corporate audit operations [Volume 13, Issue 3, 2023, Pages 93-114]
  • Social responsibility Explaining and analyzing the moderating role of company size on the impact of social responsibility on the financial performance of companies, based on meta-analysis technique [Volume 13, Issue 3, 2023, Pages 241-270]
  • Social responsibility The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility [Volume 13, Issue 4, 2023, Pages 25-62]
  • Social Responsiveness An Approach to Business Resilience Based on of Critical Realism and Future Studies [Volume 14, Issue 1, 2024, Pages 189-208]
  • Sociology Explaining Actor-Network Model of Social Responsibility in Accounting from Perspective of Corporate Governance System [Volume 12, Issue 4, 2022, Pages 61-80]
  • Software The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
  • Specification of audit entities The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
  • Specification of companies The Relationship between Companies Demand for Audit Services and the Change Auditors [Volume 3, Issue 2, 2013, Pages 89-105]
  • Speed of adjustment of cash Speed of Adjustment of Cash and Effective Corporate Factors on It [Volume 3, Issue 3, 2013, Pages 19-33]
  • Stability Pattern Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • Stakeholders Challenges, motivations and opportunities of the Iranian Exchange Industry in order to issue sustainability reports and sustainability of procedures [Volume 13, Issue 2, 2023, Pages 127-168]
  • Stakeholder Theory Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
  • Standard Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
  • Standard Bench marking; Theoretical Perspectives, Models and its Applications in Accounting [Volume 5, Issue 4, 2015, Pages 91-114]
  • Static model Explaining the Relationship Between Capital Structure, Agency Problem and Performance [Volume 5, Issue 4, 2015, Pages 133-159]
  • Statutory Audit The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]
  • Stickiness costs Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects [Volume 5, Issue 3, 2015, Pages 69-92]
  • Stock exchange Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
  • Stock exchange Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
  • Stock future return The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]
  • Stock Liquidity The Survey of the Impact of Stock Liquidity and Earnings Management Based on Discretionary Accruals and the Actual Items [Volume 7, Issue 3, 2017, Pages 21-40]
  • Stock market models A Review of the Models Used to Measure Intellectual Capital(IC) [Volume 3, Issue 3, 2013, Pages 165-183]
  • Stock Price Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
  • Stock Price Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
  • Stock price crash risk The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]
  • Stock price crash risk The Effect of Stock Price Crash Risk on Product Market Competition [Volume 8, Issue 3, 2018, Pages 71-85]
  • Stock price prediction A Regular Bayesian Meural Network to Predict the Stock Market [Volume 6, Issue 4, 2016, Pages 67-82]
  • Stock repurchase program Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]
  • Stock Return The Effect of Feeling in Decision Making of Investors [Volume 6, Issue 2, 2016, Pages 93-121]
  • Stock Return An Overview of the Importance and Why the Stock Return Prediction, with Emphasis on Macroeconomic Variables [Volume 10, Issue 2, 2020, Pages 113-131]
  • Stock Return The effect of accounting information quality on the relation between financial constraints with stock returns and new investment [Volume 12, Issue 4, 2022, Pages 33-56]
  • Stock Returns Predicting Stock Returns with Financial Ratios; An Exploration in Recent Researches [Volume 6, Issue 2, 2016, Pages 71-92]
  • Stock Returns An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
  • Stock Return Surplus Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Strategic social responsibility Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Street Earnings Disclosure of Street Earnings [Volume 10, Issue 2, 2020, Pages 47-61]
  • Stress test Stress Testing: A New Approach for Risk Management with Emphasis on Banks’ Capital Requirement [Volume 7, Issue 1, 2017, Pages 35-52]
  • Structural capital The Impact of Intellectual Capital on Profitability, Liquidity, and Growth Rate Criteria of Companies Listed in Tehran Stock Exchange in Current and Future Periods [Volume 5, Issue 4, 2015, Pages 65-90]
  • Structural capital The Importance of Intellectual Capital’s Measurement [Volume 6, Issue 1, 2016, Pages 1-19]
  • Structural capital The Role of Different Dimensions of Intellectual Capital Theory in Explaining Auditors' Attitude towards Fulfilling Social Responsibility [Volume 13, Issue 4, 2023, Pages 25-62]
  • Structural Equation Model Provide a Model of Factors that Affect External Audits of Banks on the Basis of Effective Banking Supervision Approach [Volume 13, Issue 1, 2023]
  • Structural Equation Modeling Capital Structure and Agency Theory: Empirical Evidence From Listed Companies in Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 41-66]
  • Structural Equation Modeling The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange [Volume 10, Issue 4, 2020, Pages 27-72]
  • Study Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
  • Supplier Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]
  • Sustainability Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Sustainability Global Corporate Citizenship; from Notions to Practices [Volume 7, Issue 1, 2017, Pages 17-34]
  • Sustainability Reporting The state of disclosure of environmental, social, and governance dimensions in the insurance industry of Iran [Volume 12, Issue 4, 2022, Pages 1-32]
  • Sustainability Reporting Ranking of dimensions and sustainability reporting indicators in municipalities [Volume 13, Issue 1, 2023]
  • Sustainability Reporting Challenges, motivations and opportunities of the Iranian Exchange Industry in order to issue sustainability reports and sustainability of procedures [Volume 13, Issue 2, 2023, Pages 127-168]
  • Sustainability Reporting Explaining Dimension and Components of Sustainability Reporting, With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
  • Sustainability Reporting Presenting the sustainability reporting model: comparing the requirements of the stock exchange with the common sustainability reporting standards in the world [Volume 14, Issue 1, 2024, Pages 147-187]
  • Sustainability Reporting of Companies Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
  • Sustainable Balanced Scorecard Method Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
  • Sustainable Development Explaining Dimension and Components of Sustainability Reporting, With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
  • Sustainable management Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Sustainable performance Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Swap Model Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
  • Swara Method Designing a comprehensive fuzzy model for evaluating the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora [Volume 12, Issue 2, 2022, Pages 1-30]
  • Swing of cash flow Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
  • Swing of net income Effect of Risk Management on Swing of Cash Flow and Net Income: Firms Listed in SEO [Volume 5, Issue 4, 2015, Pages 1-24]
  • Systematic Representation Modeling Designing a Model for Civil Accounting: Systematic Representation Modeling [Volume 13, Issue 2, 2023, Pages 169-202]
  • Systematic Risk Corporate Sustainability Performance and Systematic Risk [Volume 13, Issue 2, 2023, Pages 61-84]
  • System thinking Systems Thinking and its Implications in Enterprise Risk Management in Accordance with COSO [Volume 8, Issue 1, 2018, Pages 53-68]

T

  • Taking Risk The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]
  • Target Costing (TC) Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
  • Tax aggressiveness A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tax avoidance Tax Avoidance, How to Measure and Factors Affecting It [Volume 4, Issue 4, 2014, Pages 121-142]
  • Tax avoidance A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tax avoidance Relationship Customer Concentration and Tax Avoidance by the Moderating Role of Managers Ability [Volume 10, Issue 1, 2020, Pages 91-113]
  • Tax avoidance An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
  • Tax avoidance The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Tax avoidance The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]
  • Tax avoidance Investigating the moderating role of information asymmetry on the relationship between tax reducing policies and earnings quality in companies listed on the Tehran Stock Exchange [Volume 12, Issue 2, 2022, Pages 89-120]
  • Tax avoidance The Mediating Role of Financial and Non-Financial Reporting Quality in the Relationship between Labor Costs and Tax Avoidance [Volume 14, Issue 1, 2024, Pages 55-82]
  • Tax Evasion Tax Avoidance, How to Measure and Factors Affecting It [Volume 4, Issue 4, 2014, Pages 121-142]
  • Tax Evasion A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tax Evasion The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model [Volume 8, Issue 1, 2018, Pages 27-52]
  • Tax Evasion Investigating the moderating role of information asymmetry on the relationship between tax reducing policies and earnings quality in companies listed on the Tehran Stock Exchange [Volume 12, Issue 2, 2022, Pages 89-120]
  • Tax in Iran The Causes of Tax Evasion in Iran with Concentration in Gap View of Taxpayers and Tax Staff Based on the AHP Model [Volume 8, Issue 1, 2018, Pages 27-52]
  • Tax Noncompliance Investigating the impact of prospect theory on tax noncompliance with the mediating role of feelings and moral disengagement [Volume 13, Issue 4, 2023, Pages 153-176]
  • Tax planning A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • Tax shelter A Conceptual Framework for Corporate Tax Planning [Volume 6, Issue 1, 2016, Pages 61-80]
  • TDABC Lean Accounting in Lean Organization (Transformation from Cost-based Approach to Value-based Approach [Volume 9, Issue 4, 2019, Pages 117-133]
  • Teaching Methods An Analytical Approach to the Role of the Serious Game (SG) in Accounting Education [Volume 10, Issue 2, 2020, Pages 155-167]
  • Technology The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
  • Tehran Stock Exchange Examining Relationshionship between on Limit Price and Information Asymmetry in Tehran Stock Exchange [Volume 3, Issue 2, 2013, Pages 37-51]
  • Tehran Stock Exchange Investigating the Relationship Between Business Strategy and Human Capital Reporting Using GMM Method [Volume 3, Issue 3, 2013, Pages 109-127]
  • Tehran Stock Exchange The Relationship between Companie's Life Cycle and the Stock Price Crash Risk [Volume 6, Issue 4, 2016, Pages 1-22]
  • Tehran Stock Exchange The Relationship between Corporate Governance and Community Engagement in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 4, 2016, Pages 103-128]
  • Tehran Stock Exchange The Investigation of the Effect of Internal Factors on the Changes of Stock Price of Investment Companies Listed in Tehran Stock Exchange [Volume 7, Issue 1, 2017, Pages 103-138]
  • Tehran Stock Exchange Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
  • Tehran Stock Exchange Presenting the sustainability reporting model: comparing the requirements of the stock exchange with the common sustainability reporting standards in the world [Volume 14, Issue 1, 2024, Pages 147-187]
  • Textbook Qualitative Research in Management Accounting to Emphasis on Philosophic Foundations [Volume 7, Issue 2, 2017, Pages 35-55]
  • The Concept of dynamics The Dynamics of Accounting and Financial Information for Valuation of Securities [Volume 6, Issue 4, 2016, Pages 83-102]
  • The Economic Theory of Networks Why International Financial Reporting Standards Are Accepted in Developing Countries [Volume 8, Issue 3, 2018, Pages 87-99]
  • The growth rate of the market value A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
  • The organization's tax affairs Necessity of Using the Full Accrual Basis of Accounting in the Tax Affairs [Volume 3, Issue 4, 2013, Pages 15-26]
  • Theories Corporate social responsibility: Concepts, Dimensions, Theories and Review of models [Volume 8, Issue 4, 2018, Pages 143-165]
  • Theories associated with Stickiness cost Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects [Volume 5, Issue 3, 2015, Pages 69-92]
  • Theory Hofstede A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
  • The Quality of education Education Quality and Accreditation in Business Schools and Accounting Field [Volume 7, Issue 3, 2017, Pages 131-150]
  • The role of the stock exchange in the economy A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
  • Three-Factor Fama and French Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
  • Time-Driven Activity-Based Costing Taking Time-Driven Activity-Based Costing to Identify Better Actions in Academic Libraries (Case Study: Kashan University Library) [Volume 8, Issue 3, 2018, Pages 1-20]
  • Time-Driven Activity-Based Costing Comparative Examination of the Treatment Costs of Pediatric Digestion Patients Using Time-Driven Activity-Based Costing and Traditional Models (Case Study: Shahid Sadoughi Hospital, Yazd) [Volume 10, Issue 3, 2020, Pages 135-156]
  • Timeliness The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Timeliness Audit Report Lag [Volume 5, Issue 4, 2015, Pages 47-64]
  • Timeliness Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
  • Timeliness of Audit Report Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
  • Tobin Q Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]
  • TOPSIS method Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran [Volume 10, Issue 4, 2020, Pages 111-140]
  • Traditional Auditing The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings [Volume 12, Issue 1, 2022, Pages 101-120]
  • Training Analyzing the Value of Familiarity with International Financial Reporting Standards Concepts in Accounting Instructors [Volume 7, Issue 2, 2017, Pages 74-87]
  • Transmission mechanism Social Media; Capital Market & Financial Reporting [Volume 7, Issue 4, 2017, Pages 23-38]
  • Treasury stock Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
  • Treasury stock Treasury Stock and Comparative Study of Its Regulations [Volume 7, Issue 2, 2017, Pages 104-121]
  • Trust Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]
  • Types of audits Research Trends in Public Sector Auditing [Volume 14, Issue 1, 2024, Pages 27-54]
  • Types of Project Financing Bonds Bonds, Issues, Problems, Ambiguities and Present Solutions to Resolve Those Problems [Volume 5, Issue 1, 2015, Pages 149-168]

U

  • Unconditional Conservatism The Effect of Accounting Conservatism on the Volume of Financing [Volume 6, Issue 1, 2016, Pages 43-60]
  • Unconditional Conservatism The Relationship of Accounting Conservatism with Market Responsess and Firms Value [Volume 7, Issue 4, 2017, Pages 99-126]
  • Underinvestment Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
  • Under investment. Financial Reporting Quality The Effect of Managerial Ability on Investment Efficiency [Volume 6, Issue 3, 2016, Pages 97-126]
  • Underpricing Moral Hazard and Asymmetric Information in IPO Underpricing [Volume 6, Issue 1, 2016, Pages 21-42]
  • United States General Accounting Office Nature of Financial Statements Restatement in Iran: In According to Classification of GAO [Volume 3, Issue 4, 2013, Pages 1-14]
  • University autonomy Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]
  • University financing Full Costing Implementation in Universites Equirements, Benefits, and Challenges [Volume 5, Issue 2, 2015, Pages 19-36]
  • Upward Earnings Management Upward Earnings Management, Corporate Governance and Expense Stickiness [Volume 7, Issue 3, 2017, Pages 61-80]
  • Usefulness of observation An Experimental Study on Accounting Software Acceptance among Students [Volume 5, Issue 1, 2015, Pages 1-28]
  • Users Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]

V

  • Value-based Management Value-based Management, Corporate Governance, and Corporate Entrepreneurship: a Contingency Framework [Volume 5, Issue 2, 2015, Pages 1-18]
  • Value Relevance Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
  • Value relevance of accounting information The Effect of Separation Sustainable and Unsustainable Components of Earning in Conservative & UnConservative Companies on Value Relevance of Accounting Information [Volume 4, Issue 3, 2014, Pages 121-138]
  • Virtue ethic The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
  • Volatility around Earnings Announcements The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]
  • Volatility of stock price The Effect of Financial Structure on Stock Price Volatility in Firms Listed at Tehran Stock Exchange [Volume 6, Issue 2, 2016, Pages 1-16]
  • Voluntary Auditor's Turnover The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • Voluntary Disclosure Causal Reasoning in Financial Reporting and Voluntary Disclosure [Volume 3, Issue 3, 2013, Pages 129-152]
  • Voluntary Disclosure Firms Characteristics and Graphs Voluntary Disclosure in the Annual Reports of the Iranian Companies [Volume 3, Issue 4, 2013, Pages 45-65]
  • Voluntary Disclosure A Review of the Literature on Disclosure in IRAN [Volume 4, Issue 4, 2014, Pages 35-68]

W

  • Wandering Identify and prioritize the antecedents and consequences of investor confusion management [Volume 13, Issue 3, 2023, Pages 185-214]
  • Western Rationality Traditions Philosophical Beliefs of Financial Reporting [Volume 6, Issue 1, 2016, Pages 81-98]
  • Working capital accruals The Impact of External Financing Methods on Firm’s Future Return: Focusing on Working Capital Accruals [Volume 3, Issue 2, 2013, Pages 72-87]
  • Workplace spirituality Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]