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]
  • Auditors’ cognitive dissonance Conceptualizing Auditors' Cognitive Heterogeneity: and Analyzing Its Role in Auditor Professional Skepticism [Volume 17, Issue 2, 2025, Pages 81-123]
  • 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 Characteristics The Impact of Corporate Financialization on Investment Efficiency: The Moderating Role of Board Characteristics and Ownership Structure [Volume 17, Issue 2, 2025, Pages 313-348]
  • 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

  • Capital Structure The Effect of Capital Structure and Profitability on Current Debts Solvency with Emphasis on the Life Cycle Stages of Firms [Volume 17, Issue 2, 2025, Pages 503-547]
  • Challenges The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor [Volume 17, Issue 1, 2025, Pages 149-183]
  • Company Life Cycle The Effect of Capital Structure and Profitability on Current Debts Solvency with Emphasis on the Life Cycle Stages of Firms [Volume 17, Issue 2, 2025, Pages 503-547]
  • 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 Financialization The Effect of Peer Firms on Corporate Financialization: The Role of Industry Competition, Financial Flexibility, and Corporate Risk-Taking [Volume 17, Issue 2, 2025, Pages 165-208]
  • 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]
  • Corporate Social Responsibility Economic Policy Uncertainty and Labor Investment Efficiency: The Mediating Role of Corporate Social Responsibility Disclosure [Volume 17, Issue 2, 2025, Pages 1-33]
  • Cost Stickiness The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow [Volume 17, Issue 2, 2025, Pages 473-501]
  • Cultural Factors Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies) [Volume 17, Issue 2, 2025, Pages 259-312]
  • Current Debt Solvency The Effect of Capital Structure and Profitability on Current Debts Solvency with Emphasis on the Life Cycle Stages of Firms [Volume 17, Issue 2, 2025, Pages 503-547]

D

  • Deep learning Anomaly Detection in Accounting Entries Using Deep Learning with Autoencoder Neural Networks [Volume 17, Issue 1, 2025, Pages 79-114]
  • DEMATEL Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach [Volume 17, Issue 2, 2025, Pages 349-396]
  • Dynamic Stochastic General Equilibrium Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies) [Volume 17, Issue 2, 2025, Pages 259-312]

E

  • Economic Policy Uncertainty Economic Policy Uncertainty and Labor Investment Efficiency: The Mediating Role of Corporate Social Responsibility Disclosure [Volume 17, Issue 2, 2025, Pages 1-33]
  • Ecosystem Services Valuation A fundamental approach to natural capital accounting: A structured framework based on grounded theory [Volume 17, Issue 2, 2025, Pages 421-472]
  • Environmental Sustainability A fundamental approach to natural capital accounting: A structured framework based on grounded theory [Volume 17, Issue 2, 2025, Pages 421-472]

F

  • Fair Value Accounting Identify and Prioritize Internal and External Factors Affecting the Implementing Fair Value Based on SWOT [Volume 17, Issue 2, 2025, Pages 35-80]
  • Fair Value Measurement Identify and Prioritize Internal and External Factors Affecting the Implementing Fair Value Based on SWOT [Volume 17, Issue 2, 2025, Pages 35-80]
  • Financial Assets The Impact of Corporate Financialization on Investment Efficiency: The Moderating Role of Board Characteristics and Ownership Structure [Volume 17, Issue 2, 2025, Pages 313-348]
  • Financial Flexibility The Effect of Peer Firms on Corporate Financialization: The Role of Industry Competition, Financial Flexibility, and Corporate Risk-Taking [Volume 17, Issue 2, 2025, Pages 165-208]
  • Financialization The Impact of Corporate Financialization on Investment Efficiency: The Moderating Role of Board Characteristics and Ownership Structure [Volume 17, Issue 2, 2025, Pages 313-348]
  • 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]
  • Free Cash Flow The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow [Volume 17, Issue 2, 2025, Pages 473-501]
  • Fuzzy Delphi The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor [Volume 17, Issue 1, 2025, Pages 149-183]

G

  • Green Reporting A fundamental approach to natural capital accounting: A structured framework based on grounded theory [Volume 17, Issue 2, 2025, Pages 421-472]

I

  • Industry Competition The Effect of Peer Firms on Corporate Financialization: The Role of Industry Competition, Financial Flexibility, and Corporate Risk-Taking [Volume 17, Issue 2, 2025, Pages 165-208]
  • 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]
  • Investment efficiency The Impact of Corporate Financialization on Investment Efficiency: The Moderating Role of Board Characteristics and Ownership Structure [Volume 17, Issue 2, 2025, Pages 313-348]
  • Investment Risk The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow [Volume 17, Issue 2, 2025, Pages 473-501]
  • 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]

L

  • Liquidity The Effect of Capital Structure and Profitability on Current Debts Solvency with Emphasis on the Life Cycle Stages of Firms [Volume 17, Issue 2, 2025, Pages 503-547]

M

  • MABAC The Challenges of Applying Regulatory Technologies (Regtechs) in the Role of an Auditor [Volume 17, Issue 1, 2025, Pages 149-183]
  • Machiavellianism The Effect of Dogmatism on the Moral Reasoning Ability in Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 17, Issue 2, 2025, Pages 209-257]
  • Managerial Overconfidence The Mediating Role of Operating Cash Flow in the Relationship Between Managerial Overconfidence, Firm Value, and Tax Avoidance [Volume 17, Issue 2, 2025, Pages 397-420]
  • 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]

N

  • Natural Capital Accounting A fundamental approach to natural capital accounting: A structured framework based on grounded theory [Volume 17, Issue 2, 2025, Pages 421-472]

O

  • Operating cash flow The Mediating Role of Operating Cash Flow in the Relationship Between Managerial Overconfidence, Firm Value, and Tax Avoidance [Volume 17, Issue 2, 2025, Pages 397-420]
  • Organizational Identity Designing a Professional Identity Model for Accountants in Government Organizations [Volume 17, Issue 1, 2025, Pages 425-461]
  • Ownership structure The Impact of Corporate Financialization on Investment Efficiency: The Moderating Role of Board Characteristics and Ownership Structure [Volume 17, Issue 2, 2025, Pages 313-348]

P

  • Peer Firms The Effect of Peer Firms on Corporate Financialization: The Role of Industry Competition, Financial Flexibility, and Corporate Risk-Taking [Volume 17, Issue 2, 2025, Pages 165-208]
  • 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]
  • Professional Skepticism Conceptualizing Auditors' Cognitive Heterogeneity: and Analyzing Its Role in Auditor Professional Skepticism [Volume 17, Issue 2, 2025, Pages 81-123]
  • Profitability The Effect of Capital Structure and Profitability on Current Debts Solvency with Emphasis on the Life Cycle Stages of Firms [Volume 17, Issue 2, 2025, Pages 503-547]
  • 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]
  • Risk-Taking The Effect of Peer Firms on Corporate Financialization: The Role of Industry Competition, Financial Flexibility, and Corporate Risk-Taking [Volume 17, Issue 2, 2025, Pages 165-208]

S

  • Slack Resource The Impact of Cost Stickiness on Firm Value: The Moderating Role of Free Cash Flow [Volume 17, Issue 2, 2025, Pages 473-501]
  • 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 Factors Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies) [Volume 17, Issue 2, 2025, Pages 259-312]
  • 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]
  • Stock price valuation anchors Investigating the effect of stock price valuation anchors on standard unexpected earnings [Volume 17, Issue 2, 2025, Pages 125-164]
  • 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]
  • Sustainability Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach [Volume 17, Issue 2, 2025, Pages 349-396]
  • Sustainable management control system Causal Relationship Analysis between Sustainable Management Control Systems and Ambidextrous Green Innovation Using the DEMATEL Approach [Volume 17, Issue 2, 2025, Pages 349-396]
  • SWOT analysis Identify and Prioritize Internal and External Factors Affecting the Implementing Fair Value Based on SWOT [Volume 17, Issue 2, 2025, Pages 35-80]

W

  • Water Management Accounting Modeling Water Management Accounting on the Financial Performance of Listed Companies: A Dynamic Stochastic General Equilibrium Approach (with Emphasis on Cultural and Social Policies) [Volume 17, Issue 2, 2025, Pages 259-312]