Keyword Index

A

  • Abnormal Returns The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]
  • Accounting Functions Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • Accrual items Identifying the Most Important Factors Affecting Accruals Iran's Capital Market and Examining How They Affect Over Time [Volume 15, Issue 2, 2023, Pages 34-70]
  • Advertising Cost The Effect of Advertising Cost on Tax Avoidance with Emphasis on the Role of Information Ambiguity and Ownership Concentration [Volume 15, Issue 1, 2023, Pages 89-118]
  • Auditor judgment The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]

B

  • Bank Melli Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • Busyness of Board Members Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]

C

  • CEO Ability The Effect of CEO Career Concerns on Optimistic Disclosure Tone [Volume 15, Issue 1, 2023, Pages 63-87]
  • CEO Career Concerns The Effect of CEO Career Concerns on Optimistic Disclosure Tone [Volume 15, Issue 1, 2023, Pages 63-87]
  • Conceptualization of Ethnicity in Accounting Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]
  • Corporate Life Cycle Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]
  • Corporate Social Responsibility The Investigating of Relationship Tax Avoidance and Managerial Empire-Building, Considering Corporate Social Responsibility [Volume 15, Issue 2, 2023, Pages 246-291]
  • Cost Reduction Challenges Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • Creative Accounting A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]

D

  • Delayed Earnings Announcement The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]

E

  • Earnings Management Identifying the Most Important Factors Affecting Accruals Iran's Capital Market and Examining How They Affect Over Time [Volume 15, Issue 2, 2023, Pages 34-70]
  • Earnings Manipulation The Effect of Delayed Quarterly Earnings Announcements on Abnormal Returns by Considering the Moderating Role of Earnings Manipulation [Volume 15, Issue 1, 2023, Pages 227-257]
  • Ethnic Factors Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]

F

  • FDEMATEL Process A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]
  • Financial Decisions Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]
  • Financial reporting quality Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]
  • Firm Life Cycle The Analysis of Matching Quality and Misstatement Financial Reporting over the Firm Life Cycle [Volume 15, Issue 2, 2023, Pages 292-319]
  • Fraud Detection Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]
  • Fraud Triangle Presenting the Developed Model of Fraud Prediction Considering Financial Reporting Quality and Audit Quality Criteria [Volume 15, Issue 1, 2023, Pages 259-287]
  • Fuzzy Analytical Hierarchy Process Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]

G

  • Generalized Methods of Moments Board Busyness and Financial Decisions with Emphasis on Firm’s Life Cycle Stages [Volume 15, Issue 2, 2023, Pages 211-245]
  • Grounded Theory Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]

I

  • Incentives The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]
  • Independence Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]
  • Independence commitment Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]
  • Information Ambiguity The Effect of Advertising Cost on Tax Avoidance with Emphasis on the Role of Information Ambiguity and Ownership Concentration [Volume 15, Issue 1, 2023, Pages 89-118]
  • Information asymmetry The effect of divergent opinions of investors on the incorrect pricing of stocks with regard to the role of financial information quality and information asymmetry in the Iranian capital market [Volume 15, Issue 1, 2023, Pages 147-174]
  • Internal auditor silence Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]
  • Investors Sentiment The Relationship between Corporate Sustainable Development Performance, Investors Sentiment, and Managerial Overconfidence [Volume 15, Issue 2, 2023, Pages 395-427]

K

  • Keywords: audit judgment Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]
  • Keywords: Investment Investigating the moderating effect of Leader and Young firms in industry on the relationship between Peer Firms and the Firm's Investment based on the theories of Information Deficit and Competitiveness [Volume 15, Issue 2, 2023, Pages 71-104]

M

  • Management Accounting Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]
  • Managerial Empire-building The Investigating of Relationship Tax Avoidance and Managerial Empire-Building, Considering Corporate Social Responsibility [Volume 15, Issue 2, 2023, Pages 246-291]
  • Managerial Overconfidence The Relationship between Corporate Sustainable Development Performance, Investors Sentiment, and Managerial Overconfidence [Volume 15, Issue 2, 2023, Pages 395-427]
  • Matching Quality The Analysis of Matching Quality and Misstatement Financial Reporting over the Firm Life Cycle [Volume 15, Issue 2, 2023, Pages 292-319]
  • Misstatement Financial Reporting The Analysis of Matching Quality and Misstatement Financial Reporting over the Firm Life Cycle [Volume 15, Issue 2, 2023, Pages 292-319]
  • Model of Accounting Functions Conceptualizing and Presenting the Model of Eethnic Factors Affecting Accounting Function in Iran [Volume 15, Issue 2, 2023, Pages 105-139]

O

  • Operational Costs Identification and Ranking of Cost Reduction Challenges from the Viewpoint of Bank Melli Managers and Experts Using the Fuzzy Hierarchical Analysis Method [Volume 15, Issue 2, 2023, Pages 320-356]
  • Optimistic disclosure tone The Effect of CEO Career Concerns on Optimistic Disclosure Tone [Volume 15, Issue 1, 2023, Pages 63-87]
  • Organizational Culture Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]
  • Ownership Concentration The Effect of Advertising Cost on Tax Avoidance with Emphasis on the Role of Information Ambiguity and Ownership Concentration [Volume 15, Issue 1, 2023, Pages 89-118]

P

  • Perspective-taking The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]
  • Phenomenological Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]
  • Philanthropy Governance Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • Professional Skepticism The Effect of Perspective-taking and Incentives on Auditors’ Professional Skepticism [Volume 15, Issue 2, 2023, Pages 1-33]
  • Professional Skepticism Investigating the Effect of Framing And Independence On Audit Judgment With Professional Skepticism As A Moderating Variable [Volume 15, Issue 2, 2023, Pages 180-210]

Q

  • Quality of accounting information Experimental study of the effectiveness of the auditor's conservatism in preventing incorrect stock pricing [Volume 15, Issue 2, 2023, Pages 357-394]

R

  • Result-oriented culture Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]
  • Role ambiguity Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]
  • Role conflict Examining the effect of role conflict and role ambiguity on the silence of internal auditors, considering the mediating variable of independence commitment [Volume 15, Issue 1, 2023, Pages 31-62]

S

  • Shadow Accounting Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]
  • Stock returns Investigating the effect of management behavioral strains on the relationship between financial statements entropy and stock returns [Volume 15, Issue 1, 2023, Pages 119-146]
  • Strategic management accounting techniques Result-oriented Culture and Strategic Management Accounting Techniques [Volume 15, Issue 1, 2023, Pages 175-208]
  • Strategies Explaining the modulating effect of strategies on the relationship between the factors of acceptance of emerging technologies and Accounting information system quality [Volume 15, Issue 2, 2023, Pages 140-179]
  • Sustainable Development Performance The Relationship between Corporate Sustainable Development Performance, Investors Sentiment, and Managerial Overconfidence [Volume 15, Issue 2, 2023, Pages 395-427]
  • Systematic Representation Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]
  • Systemic Structuralism Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies [Volume 15, Issue 1, 2023, Pages 289-325]

T

  • Thematic Analysis A Model for Identifying and Explaining the Themes of Creative Accounting: with the Approach of Thematic Analysis and Fuzzy DEMATEL [Volume 15, Issue 1, 2023, Pages 327-363]
  • Thematic Process Identification of implementation areas the Philanthropy Governance Structure and the Systematic Representation [Volume 15, Issue 1, 2023, Pages 1-30]