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]
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