Keyword Index

A

  • Agency Costs Integrated Reporting Items and Agency Cost Reduction: An Analysis of the Role of Audit Quality [Volume 17, Issue 1, 2025, Pages 1-44]
  • Agency Theory Accounting Comparability and Deviation from Firm’s Fundamental Value: The Mediating Role of Industry Competitiveness [Volume 17, Issue 1, 2025, Pages 45-77]
  • Anomaly detection Anomaly Detection in Accounting Entries Using Deep Learning with Autoencoder Neural Networks [Volume 17, Issue 1, 2025, Pages 79-114]
  • Auditor The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor [Volume 17, Issue 1, 2025, Pages 149-183]
  • Autoencoder neural networks Anomaly Detection in Accounting Entries Using Deep Learning with Autoencoder Neural Networks [Volume 17, Issue 1, 2025, Pages 79-114]

B

  • Board of Directors Board Governance Mechanisms and Misclassification of Operating Revenues and Expenses: An Application of Quantile-on-Quantile Regression [Volume 17, Issue 1, 2025, Pages 115-147]

C

  • Challenges The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor [Volume 17, Issue 1, 2025, Pages 149-183]
  • Competitive Advantage The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments [Volume 17, Issue 1, 2025, Pages 225-261]
  • Corporate Governance Board Governance Mechanisms and Misclassification of Operating Revenues and Expenses: An Application of Quantile-on-Quantile Regression [Volume 17, Issue 1, 2025, Pages 115-147]
  • Corporate Social Responsibility The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments [Volume 17, Issue 1, 2025, Pages 225-261]

D

  • Deep learning Anomaly Detection in Accounting Entries Using Deep Learning with Autoencoder Neural Networks [Volume 17, Issue 1, 2025, Pages 79-114]

F

  • Financial Performance The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments [Volume 17, Issue 1, 2025, Pages 225-261]
  • Financial statement comparability The Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange [Volume 17, Issue 1, 2025, Pages 351-379]
  • Financial statement comparability Design and Validation of a Model of Institutional Investors' Perception of Disclosed Accounting Information [Volume 17, Issue 1, 2025, Pages 185-223]
  • Financial Statement Quality The Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange [Volume 17, Issue 1, 2025, Pages 351-379]
  • Financial Statement Quality Design and Validation of a Model of Institutional Investors' Perception of Disclosed Accounting Information [Volume 17, Issue 1, 2025, Pages 185-223]
  • Fraud Detection Anomaly Detection in Accounting Entries Using Deep Learning with Autoencoder Neural Networks [Volume 17, Issue 1, 2025, Pages 79-114]
  • Fuzzy Delphi The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor [Volume 17, Issue 1, 2025, Pages 149-183]

I

  • Industry Competitiveness Accounting Comparability and Deviation from Firm’s Fundamental Value: The Mediating Role of Industry Competitiveness [Volume 17, Issue 1, 2025, Pages 45-77]
  • Information Theory Accounting Comparability and Deviation from Firm’s Fundamental Value: The Mediating Role of Industry Competitiveness [Volume 17, Issue 1, 2025, Pages 45-77]
  • Integrated reporting quality Integrated Reporting Items and Agency Cost Reduction: An Analysis of the Role of Audit Quality [Volume 17, Issue 1, 2025, Pages 1-44]
  • Investor Sentiment The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments [Volume 17, Issue 1, 2025, Pages 225-261]

M

  • MABAC The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor [Volume 17, Issue 1, 2025, Pages 149-183]
  • Managerial stability Modeling the impact of managerial stability on the risk of free cash flow and the value of listed companies in the Iran and Iraq: A comparative analysis approach [Volume 17, Issue 1, 2025, Pages 263-309]
  • Misclassification Board Governance Mechanisms and Misclassification of Operating Revenues and Expenses: An Application of Quantile-on-Quantile Regression [Volume 17, Issue 1, 2025, Pages 115-147]
  • Mixed-methods Approach Designing a Professional Identity Model for Accountants in Government Organizations [Volume 17, Issue 1, 2025, Pages 425-461]

O

  • Organizational Identity Designing a Professional Identity Model for Accountants in Government Organizations [Volume 17, Issue 1, 2025, Pages 425-461]

P

  • Proactive Career Behavior The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing [Volume 17, Issue 1, 2025, Pages 381-423]
  • Professional Skepticism The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing [Volume 17, Issue 1, 2025, Pages 381-423]
  • Public sector accountants’ professional identity Designing a Professional Identity Model for Accountants in Government Organizations [Volume 17, Issue 1, 2025, Pages 425-461]

Q

  • Quantile-on-Quantile Regression Board Governance Mechanisms and Misclassification of Operating Revenues and Expenses: An Application of Quantile-on-Quantile Regression [Volume 17, Issue 1, 2025, Pages 115-147]

R

  • RegTech The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor [Volume 17, Issue 1, 2025, Pages 149-183]

S

  • Social Cognitive Theory The Explanation Relationship Between Proactive Career Behavior, Job Satisfaction and Auditors’ Professional Skepticism: Evidence from the Private Sector of Auditing [Volume 17, Issue 1, 2025, Pages 381-423]
  • Social Performance The impact of Corporate Social Responsibility on Financial Performance: The Moderating role of Investor Sentiments [Volume 17, Issue 1, 2025, Pages 225-261]
  • Strong Corporate Culture The Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange [Volume 17, Issue 1, 2025, Pages 351-379]
  • Strong Corporate Culture Design and Validation of a Model of Institutional Investors' Perception of Disclosed Accounting Information [Volume 17, Issue 1, 2025, Pages 185-223]
  • Sudden CEO Turnovers The Effect of Strong Corporate Culture and Sudden CEO Turnovers on the Financial Statement Comparability in Listed Companies in Tehran Stock Exchange [Volume 17, Issue 1, 2025, Pages 351-379]
  • Sudden CEO Turnovers Design and Validation of a Model of Institutional Investors' Perception of Disclosed Accounting Information [Volume 17, Issue 1, 2025, Pages 185-223]