Keyword Index

A

  • Accountability The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
  • 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 legitimacy Designing a Model for Civil Accounting: Systematic Representation Modeling [Volume 13, Issue 2, 2023, Pages 169-202]
  • Affective reactions The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
  • AHP Ranking of dimensions and sustainability reporting indicators in municipalities [Volume 13, Issue 1, 2023]
  • Assurance Services Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Auditing Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • 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 Services Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Auditor's opinion The relationship of social responsibility disclosure on corporate audit operations [Volume 13, Issue 3, 2023, Pages 93-114]
  • Audit Report Clauses Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]

B

  • 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]
  • 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]

C

  • Capital Adequacy The effects of shadow banking on banking risk based on capital adequacy approach [Volume 13, Issue 3, 2023, Pages 215-240]
  • Capital increase Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
  • CEO duality role of board monitoring power in the relationship between environmental conditions and corporate social responsibility [Volume 13, Issue 1, 2023]
  • Civil Accounting Designing a Model for Civil Accounting: Systematic Representation Modeling [Volume 13, Issue 2, 2023, Pages 169-202]
  • 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]
  • 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]
  • Complementary Services Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Corporate Citizen Reporting Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP [Volume 13, Issue 1, 2023]
  • 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 Social Responsibility role of board monitoring power in the relationship between environmental conditions and corporate social responsibility [Volume 13, Issue 1, 2023]

D

  • Decision Making The role of accountability in reducing the impact of affective reactions on capital project decisions [Volume 13, Issue 1, 2023]
  • Develop Market Explain a Pattern for the Development of the Audit Services Market [Volume 13, Issue 1, 2023]
  • Disclosure information The relationship of social responsibility disclosure on corporate audit operations [Volume 13, Issue 3, 2023, Pages 93-114]
  • Drivers Identification of Drivers Affecting the Future Social Status of the Auditing Profession in Iran [Volume 13, Issue 3, 2023, Pages 1-36]

E

  • 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]
  • 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]
  • 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]
  • 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 Corporate Sustainability Performance and Systematic Risk [Volume 13, Issue 2, 2023, Pages 61-84]
  • 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]
  • 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]

F

  • 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 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]
  • Financing Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
  • 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]
  • Foundational Context Approach Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]
  • 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]

H

  • 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]
  • Hybrid Method Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique [Volume 13, Issue 2, 2023, Pages 31-60]

I

  • Information Systems Information Technology Auditing; Necessity or Opportunity [Volume 13, Issue 2, 2023, Pages 109-126]
  • Interpretive Ranking Analysis (IRP) Designing a Corporate Citizen Reporting Model: Interpretive Ranking Analysis (IRP [Volume 13, Issue 1, 2023]
  • Investment Category Presenting the Proposed Model of Capital Increase Considering Iran's Economic Environment [Volume 13, Issue 3, 2023, Pages 143-184]

J

  • 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]

L

  • Legitimacy theory Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]

M

  • 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]
  • 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]
  • 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]
  • Municipalities Ranking of dimensions and sustainability reporting indicators in municipalities [Volume 13, Issue 1, 2023]

N

  • 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

  • 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]

R

  • Reporting Explaining Dimension and Components of Sustainability Reporting, With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
  • Risk Disclosure Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]

S

  • Signaling theory Risk Disclosure and Audit Report Clauses in Tehran Stock Exchange [Volume 13, Issue 4, 2023, Pages 63-92]
  • 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]
  • 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]
  • 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]
  • 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]
  • Sustainable Development Explaining Dimension and Components of Sustainability Reporting, With a fuzzy Delphi approach [Volume 13, Issue 3, 2023, Pages 37-62]
  • 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]

T

  • 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]

W

  • Wandering Identify and prioritize the antecedents and consequences of investor confusion management [Volume 13, Issue 3, 2023, Pages 185-214]