Keyword Index

A

  • 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]
  • 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 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]
  • Analytic Network Process Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]

B

  • 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]
  • 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]
  • 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 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]

C

  • 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]
  • Company Stability Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • 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]
  • Corporate Financial Performance Investor Sentiment for Corporate Social Responsibilities [Volume 12, Issue 2, 2022, Pages 171-200]
  • 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 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 Investor Sentiment for Corporate Social Responsibilities [Volume 12, Issue 2, 2022, Pages 171-200]
  • 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 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]
  • 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]

D

  • 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]
  • Demetel Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • 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]

E

  • Earnings Announcement Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
  • 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]
  • 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]
  • 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 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]

F

  • 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]
  • Financial Efficiency Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • Financial Scandals Identifying and Ranking creative accounting Indicators Using Analytic Network Process [Volume 12, Issue 1, 2022, Pages 21-40]
  • 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 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

  • 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 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]
  • Government representatives in parliament The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]

H

  • 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]

I

  • Identification Comparative study of heritage assets accounting [Volume 12, Issue 2, 2022, Pages 31-54]
  • Independence The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
  • 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]
  • 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 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Interpretive Structural Modeling (ISM) Provide a model for developing corporate social responsibility [Volume 12, Issue 1, 2022, Pages 81-100]
  • 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]
  • 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]
  • 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]

K

  • 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]

L

  • Legitimacy strategies The Impact of Government Political Discourses on Public Sector Accounting Reforms [Volume 12, Issue 3, 2022, Pages 23-44]

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]
  • 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]
  • 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]
  • Measurement Comparative study of heritage assets accounting [Volume 12, Issue 2, 2022, Pages 31-54]
  • Moral Judgment The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
  • 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]
  • 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

  • Neoliberalism The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
  • 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-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]

O

  • 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]

P

  • Peer Firm Bankruptcy Investigating the effect of bankruptcy spillover on financial reporting quality [Volume 12, Issue 4, 2022, Pages 57-86]
  • 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]
  • 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]
  • 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]

R

  • 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]
  • 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]

S

  • Simultaneous Equations Corporate Social Performance and Investor Sentiment: A Simultaneous Equation System Approach [Volume 12, Issue 1, 2022, Pages 61-80]
  • 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 interests The Impact of Neoliberalism on the Ethical Judgment of Auditors [Volume 12, Issue 4, 2022, Pages 115-134]
  • Social Media Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
  • 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]
  • 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]
  • Stability Pattern Firm efficiency model based on financial efficiency: DEMATEL-FANP combination technique [Volume 12, Issue 3, 2022, Pages 135-156]
  • 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]
  • 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]
  • 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]
  • 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]

T

  • 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 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]
  • Timeliness Disseminated earnings news via twitter and the timeliness of accounting earnings information [Volume 12, Issue 2, 2022, Pages 121-140]
  • 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]