Accounting and Auditing Research

Keyword Index

A

Aaccruals Survey of the relationship between Operating Earnings , accruals and Operating cash flows [Volume 4, Issue 15, 2012, Pages 116-133]
Abnormal Accruals Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
Abnormal Audit Fee Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
Abnormal audit fees The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
Abnormal Disclosure Tone The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2024, Pages 103-124]
Abnormal stock returns Predict Abnormal Stock Returns with Neural Network Approach: )Evidence from Tehran Stock Exchange( [Volume 11, Issue 43, 2019, Pages 187-202]
Abnormal stock returns Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
Abnormal stock returns Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
Abnormal stock returns Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
Accountants’ Individual Characteristics Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
Accounting Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
Accounting Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
Accounting The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
Accounting Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2024, Pages 125-144]
Accounting Analysis of Research Trends and Content Changes in Articles of the Journal of Accounting and Auditing Research: A Review of 16 Volumes (2009-2024) [(Articles in Press)]
Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) Standards, Diffusion of Inovation (DOI) Theory, Partial Least Square Structural Equation Modeling (PLS-SEM) Analyzing the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) Standards Acceptance Using Diffusion of Innovation Theory Indicators [Volume 17, Issue 68, 2025, Pages 67-88]
Accounting-Based Approach Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Accounting-based risk measures Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
Accounting conservatism Macroeconomic performance impact on the Accounting conservatism and information content of accounting earnings in Tehran Stock Exchange companies [Volume 10, Issue 38, 2018, Pages 145-164]
Accounting conservatism The Investigation of Mechanisms to Prevent Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
Accounting conservatism Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
Accounting conservatism The role of accounting conservatism in management earnings forecast bias [Volume 7, Issue 26, 2015, Pages 108-120]
Accounting conservatism Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
Accounting conservatism Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
Accounting conservatism The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
Accounting conservatism Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
Accounting Constraints Applying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Accounting Development Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
Accounting disclousure Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
Accounting Earnings Investigating the Efficiency of Tehran Stock Exchange in Reflecting the Accounting Earnings and Its Components' Information in Shares Prices: the Mishkin (1983) Test Approach [Volume 10, Issue 39, 2018, Pages 133-148]
Accounting earnings management Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
Accounting Education Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
Accounting Education Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
Accounting Education The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
Accounting Education Identifying and classifying the dimensions and components of critical thinking in accounting education using structured deductive qualitative content analysis method [(Articles in Press)]
Accounting Education Identifying and Classifying the Dimensions and Components of Critical Thinking in Accounting Education Using Structured Deductive Qualitative Content Analysis Method [Volume 15, Issue 60, 2023, Pages 85-106]
Accounting Educators Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
Accounting Expertise The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
Accounting Graduate Curriculum Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
Accounting Historical Cost Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
Accounting Information Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
Accounting information quality Review difference among historical value based accounting information and inflation in cause adjusted value based accounting information and that efficacy on financial reporting quality in tehran Stock Exchange accepted companies [Volume 7, Issue 25, 2015, Pages 134-150]
Accounting information quality Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
Accounting Information System The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
Accounting Information System Pathology of health economics in medical universities of the country with emphasis on accounting information system [(Articles in Press)]
Accounting Opacity and Industry Specialization on Auditor Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes [Volume 10, Issue 39, 2018, Pages 111-132]
Accounting Practitioners Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
Accounting Principles Applying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Accounting Quality and Stock Price Delay Accounting Quality and Stock Price Delay [Volume 7, Issue 28, 2015, Pages 88-99]
Accounting Standards Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
Accounting system The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange [Volume 11, Issue 43, 2019, Pages 151-170]
Accounting Training The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
Accounts Receivable Level The Effect of Customers Concentration on Assets Structure [(Articles in Press)]
Accrual Accounting A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
Accrual Accounting A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
Accrual Component The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
Accrual components of income The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
Accrual Irregularity Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
Accruals Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
Accruals Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
Accruals The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
Accruals Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
Accruals A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
Accruals Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
Accruals Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
Accruals Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
Accruals Base Earnings Management The Impact of Financial Flexibility and Financial Constraints on Earnings Management [Volume 11, Issue 43, 2019, Pages 85-102]
Accruals Earnings Management The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2019, Pages 63-90]
Accruals Persistence The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
Accruals Quality and Agency Theory Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
Achieve More Market Share due to Strengthening Social Trust Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [(Articles in Press)]
Action Strategies Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
Activity Based Costing The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
Activity-Based Costing Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group) [Volume 11, Issue 41, 2019, Pages 71-88]
Actual Accruals The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
Actual Audit Quality The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
Actual Audit Quality perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
Adjusted Model of Altman Investigation the Relationship between the Corporate Governance Mechanisms and Timeliness of Earning with Emphasis on the Corporate Financial Distress in Tehran Stock Exchange [Volume 11, Issue 44, 2019, Pages 45-62]
Adjusted Profit Earnings Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
Administrative and Sales Expense The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
Adoption of International Financial Reporting Standards The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
Adverse Selection Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
Adverse Stock Selection The Effect of Information Efficiency of Stock Prices with Different Approaches on Adverse Stock selection and Managers' Moral Hazard [Volume 17, Issue 66, 2025, Pages 21-44]
Affairs of Sovereignty A Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]
Affiliated Firms The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
Agency The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
Agency Conflict Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2019, Pages 91-106]
Agency cost Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
Agency costs Information Asymmetry and Intellectual Capital: An Agency Theory- Based Perspective [Volume 8, Issue 31, 2016, Pages 100-119]
Agency costs The Analyzing Effective Factors on Agency Costs with Emphasis on the Ratio of Operating Expenses to Sales [Volume 9, Issue 36, 2017, Pages 65-80]
Agency costs The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
Agency costs The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
Agency costs The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
Agency costs Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
Agency Problems Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
Agency Relationship "The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
Agency Theory Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
Age of the firm Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
AHP Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
Airlines Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
Altman’s z^'Model Providing Optimal Model to Predict Bankruptcy Using Invasive Weed Algorithm and Evaluating it's Efficiency Compared to Altmen's Model [Volume 11, Issue 43, 2019, Pages 41-54]
Analyst Coverage" Analyst Coverage, Management Myopia and Investment Opportunities: A Study of analysts’ monitoring and pressure roles [(Articles in Press)]
Analytical hierarchy process (AHP) Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
Analytic Hierarchy Process (AHP) Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
And Multivariate Nonlinear Regression Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
Androgenic Characteristics The Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
Annual income Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Anomaly of accruals The Relation between Institutional Investors and Mispricing of Accruals on listed companies on the stock exchange [Volume 8, Issue 31, 2016, Pages 22-35]
Ant Colony Algorithm Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
Antropy Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
Application Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities [Volume 13, Issue 51, 2021, Pages 5-22]
ARMS Index Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
Artificial Intelligence Algorithm Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
Artificial Neural Network and Fuzzy Neural Network Predict Abnormal Stock Returns with Neural Network Approach: )Evidence from Tehran Stock Exchange( [Volume 11, Issue 43, 2019, Pages 187-202]
Artificial Neural Network Model Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
Artificial Neural Networks Predict the relationship between stock returns and information asymmetry using artificial neural networks [Volume 6, Issue 24, 2014, Pages 16-33]
Artificial Neural Networks Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
Artificial Neural Networks Model Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
Asset Return Explaining the Model of Managerial Overconfidence in Companies Listed on the Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 5-22]
Assurance Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
Assymetric Cost Behavior The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
Asymmetric Behavior of Dividends, Managers' The Relationship between the Asymmetric Behavior of Dividends and Managers' Opportunism with Regard to the Role of Financial Leverage [(Articles in Press)]
Asymmetric information The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
Asymmetric Risk Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
Audit Tax Audits Based on Risk-Based Audit Approaches [Volume 10, Issue 37, 2018, Pages 147-162]
Audit The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
Audit Prioritizing Factors Affecting Audit Expectations Gap Using Group Fuzzy Analytic Hierarchy Process (GFAHP) [Volume 17, Issue 66, 2025, Pages 129-146]
Audit Committee The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
Audit Committee Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
Audit Committee The association between audit committee effectiveness and audit risk [Volume 13, Issue 52, 2021, Pages 185-206]
Audit Committee Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
Audit Committee Audit committee members' willingness to challenge management's significant accounting estimates (joint effects of major audit issues and investor type) [Volume 16, Issue 64, 2024, Pages 23-42]
Audit Committee Chair Characters Investigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2020, Pages 107-120]
Audit Committee Characteristics Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
Audit Committee Characteristics The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 59-80]
Audit Committee Characteristics Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
Audit committee effectiveness Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
Audit committee quality Investigating Factors Influencing the Quality of the Audit Committee Using Confirmatory Factor Analysis [Volume 16, Issue 62, 2024, Pages 157-180]
Audit Cost The Effect of Corporate Social Responsibility Performance on the Type of Auditor and Audit Cost [Volume 16, Issue 61, 2024, Pages 103-124]
Audit Expectations Gap Prioritizing Factors Affecting Audit Expectations Gap Using Group Fuzzy Analytic Hierarchy Process (GFAHP) [Volume 17, Issue 66, 2025, Pages 129-146]
Audit Fee Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
Audit Fee Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
Audit Fee Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
Audit Fee Resitduals Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
Audit fees The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
Audit fees Effect of Corporate Ownership Type on the Relationship between Earnings Management and Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 11, Issue 42, 2019, Pages 71-88]
Audit fees Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
Audit fees The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2019, Pages 23-44]
Audit fees Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2019, Pages 91-106]
Audit fees Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
Audit firm Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Audit Firms Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
Audit firm size The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
Audit firm size Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
Audit Firms Listed in Iranian Association of Certified Public Accountants The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
Auditing Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Auditing perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
Auditing Analysis of Research Trends and Content Changes in Articles of the Journal of Accounting and Auditing Research: A Review of 16 Volumes (2009-2024) [(Articles in Press)]
Audit Knowledge of the Tax Director General Audit Knowledge and Psychological Security Created by the Tax Director General and its Effects on Tax Fraud Detection and Fraud Information Sharing [Volume 16, Issue 64, 2024, Pages 63-82]
Audit opinion Audit opinion improvement and timing of Disclosure [Volume 8, Issue 29, 2016, Pages 68-79]
Audit opinion type The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
Auditor Change Investigating the Relationship between Management Efficiency and Auditor Change with Emphasis on the Role of Information Asymmetry [Volume 11, Issue 43, 2019, Pages 23-40]
Auditor characteristics The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
Auditor Election The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
Auditor Errors The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
Audit Organization The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
Auditor Industry Specialization The Investigation of Mechanisms to Prevent Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
Auditor Judgment The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [(Articles in Press)]
Auditor Judgment The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
Auditor Objectivity Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
Auditor Objectivity Transformational client leadership and auditor objectivity with emphasis on the role of professional identification [Volume 13, Issue 52, 2021, Pages 147-166]
Auditor of Investee Company The Role of Audit Institutions' Size of Investee Company on Trading Profit Gaining of Mutual Funds [Volume 17, Issue 66, 2025, Pages 5-20]
Auditor Professional Ethics The Impact of Corporate Social Responsibility and Auditor Professional Ethics on the Quality of Auditing Based on Bohavia, Gagas and Zaki Model [Volume 13, Issue 52, 2021, Pages 131-146]
Auditors Factors Affecting Expectation Gap Auditors and financial Statements Users [Volume 5, Issue 20, 2013, Pages 18-33]
Auditors Effect of mindfulness on the ethical orientation of auditors working in the auditing profession [Volume 13, Issue 52, 2021, Pages 97-108]
Auditors Investigating the effect of auditor personality types on the dimensions of auditors' organizational silence [(Articles in Press)]
Auditors Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
Auditors ' The Impact of Auditors 'Social Communication on Audit Quality [(Articles in Press)]
Auditor’s Characteristics The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
Auditor's Decision Making Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
Auditor's Identity The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
Auditor’s industry specialization Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
Auditor size An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
Auditor size The Effect of Auditor Tenure, Size of Audit Institute and Quality of Earnings on Share Price In Same Time [Volume 16, Issue 61, 2024, Pages 25-44]
Auditor's judgment The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
Auditor's Opinion Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
Auditor’s Performance Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
Auditors' Personality Types Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
Auditors’ Professional Commitment The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
Auditors’ Professional Ethics Sensitivity Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
Auditors’ Professional Identification Transformational client leadership and auditor objectivity with emphasis on the role of professional identification [Volume 13, Issue 52, 2021, Pages 147-166]
Auditor's Professional Maturity Modeling the Role of Similar-to-Me Perceptual Bias in the Auditor's Professional Maturity [Volume 15, Issue 60, 2023, Pages 65-84]
Auditors Psychodynamic Disorder Approach Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
Auditor's Quality Auditor Quality, Earning Management and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 169-186]
Auditor’s size Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
Auditors’ Social Communication The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
Auditor’s tenure Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
Auditor Tenure An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
Audit Period The Effect of Auditor Tenure, Size of Audit Institute and Quality of Earnings on Share Price In Same Time [Volume 16, Issue 61, 2024, Pages 25-44]
Audit Quality Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
Audit Quality Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]
Audit Quality The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2019, Pages 63-90]
Audit Quality Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
Audit Quality Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
Audit Quality The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering [Volume 12, Issue 45, 2020, Pages 171-186]
Audit Quality The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 59-80]
Audit Quality The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
Audit Quality The Impact of Corporate Social Responsibility and Auditor Professional Ethics on the Quality of Auditing Based on Bohavia, Gagas and Zaki Model [Volume 13, Issue 52, 2021, Pages 131-146]
Audit Quality Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
Audit Quality The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
Audit Quality The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
Audit Quality The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
Audit Quality Institutional investor inattention and audit quality [(Articles in Press)]
Audit Quality Institutional Investor Inattention and Audit Quality [Volume 17, Issue 66, 2025, Pages 45-64]
Audit Quality Criteria and Transparency of Corporate Information Environment The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]
Audit Quality Model Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
Audit Quality Perception The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
Audit Report Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2019, Pages 175-194]
Audit Reporting The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
Audit reports quality Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Audit Services The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2023, Pages 23-42]
Audit Tenure The Investigation of Mechanisms to Prevent Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
Audit Tenure Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
Auto regress Models Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
Average Variance The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]

B

Backpropagation Algorithm Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
Bag of Words Method The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2024, Pages 103-124]
Balanced Scorecard System Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
Balanced Sorecard Water Management Accounting Indicators: Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
Balance sheet Variables Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Bank The conceptual framework of compiling vision, evaluation and the reporting of intellectual capital in Bank system [Volume 5, Issue 20, 2013, Pages 122-143]
Bank credit risk Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
Banking Services Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
Bank Performance Comparative Study of Capital Adequacy and its Effect on the Performance of Commercial Banks; a Case Study of Banks in Iran and Turkey [Volume 13, Issue 51, 2021, Pages 81-94]
Bankruptcy Providing Optimal Model to Predict Bankruptcy Using Invasive Weed Algorithm and Evaluating it's Efficiency Compared to Altmen's Model [Volume 11, Issue 43, 2019, Pages 41-54]
Bankruptcy Forecasting Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Bankruptcy Index Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2019, Pages 175-194]
Bankruptcy Prediction Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
Bankruptcy Prediction Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2022, Pages 171-190]
Bankruptcy Risk The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
Banks Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
Bank Stock Returns Compilation of Stock Returns Model of Active Listed Banks Based on Risk Aversion Components, Investors' Willingness and Monetary Policy Shocks [Volume 17, Issue 65, 2025, Pages 43-60]
Bank Transactions Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
Basel Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
Baseline Data Method Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
Basis for Modified Opinion Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
Basu model Modified Basu model for estimated conservatism [Volume 5, Issue 17, 2013, Pages 52-67]
BCC model Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
Behavioral The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
Behavioral Accounting Theory Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
Behavioral Approach Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
Behavioral Bias The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
Behavioral Finance Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
Behavioral Finance Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
Behavioral Finance Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
Behavioral Finance Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
Behavioral Finance" "Acquisition Excess Returns Using Quantitative Trading Strategies Whit Proper Timing Based on the Price Crash Factor in the Stock Market: Perspective of Behavioral Finance" [(Articles in Press)]
Behavior Cost The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
Behavior Finance Investigation the Moderating Role of CEO Narcissism on Explaining the Relationship between Corporate Social Responsibility and Financial Performance of Listed Companies of Tehran Stock Exchange [Volume 10, Issue 39, 2018, Pages 57-74]
Belief Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
Believe in Self-Efficacy Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
Benford’s Law Earnings Manipulation and Benford’s Law: A Study of Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 139-158]
Bias Errors Modeling Bias Errors of Managers' Financial Decisions With a Multi-Level Approach [(Articles in Press)]
Bias Errors Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
Bid-Ask spread The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
Bid-Ask spread On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
Bid-Ask spread The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
Bid-Ask Spread Tehran Stock Exchange The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
Bid Price The Relationship Between Profit Management and Market Liquidity [Volume 13, Issue 49, 2021, Pages 119-132]
Binary logistic regression the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
Blocks Stock Exchange and assignment practices stocks to the private sector [Volume 4, Issue 15, 2012, Pages 74-87]
Board Composition Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
Board director Size Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
Board Independence The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
Board of Directors The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting [Volume 10, Issue 40, 2018, Pages 43-58]
Board of Directors Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
Board of Directors Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
Board of Directors The Effect of The Board Faultlines on Value of Cash Holdings in Companies Listed on The Tehran Stock Exchange [Volume 17, Issue 66, 2025, Pages 81-102]
Board of directors independency Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
Board of directors ownership Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
Board of directors size Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
Board Ownership Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
Board Size The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
Board Size Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
Bold Financial Reporting Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
Bold financial reporting, financial entropy, irregularity of accruals" Investigating the effect of bold financial reporting and irregularity of accruals on financial entropy [(Articles in Press)]
Bonds issuance and obtain banking facilities Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
Books Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
Book Value Based Leverage The relationship between corporate responsibility and corporate financial leverage [(Articles in Press)]
Book Value Based Leverage The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
Bounded Rationality The Role of Cognitive Psychology Concepts (Limited and Unlimited Rationality) in Effective Earning Management Behavior [Volume 17, Issue 65, 2025, Pages 61-82]
Brand Orientation A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
Brand Performance A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
Brand value Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
Budgeting The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
Bullwhip Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2019, Pages 161-174]
Business Combination Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
Business Combinations The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
Business Cycle The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
Business Diversification The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
Business Intelligence Applying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Business Plans Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
Business strategy The moderating role of uncertainty in the context of the impact of business strategy on labor investment efficiency [(Articles in Press)]
Business Unit’s Performance The Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
Bussines Strategy The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
Buy-Back contracts Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]

C

Capital Adequacy Comparative Study of Capital Adequacy and its Effect on the Performance of Commercial Banks; a Case Study of Banks in Iran and Turkey [Volume 13, Issue 51, 2021, Pages 81-94]
Capital Asset Model Pricing The effect of quality of authority accrual on stock risk [Volume 5, Issue 20, 2013, Pages 72-89]
Capital budgeting Managers’ decision making based on capital budgeting and its effect on financial performance of public and private companies [Volume 7, Issue 28, 2015, Pages 54-71]
Capital Employed Efficiency Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
Capital Expenditures Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
Capital Expenditures The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
Capital Expenses And Company Growth Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
Capital Market Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Capital Market Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
Capital Market Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
Capital Market Development Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
Capital Market Performance Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
Capital structure The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
Capital structure The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
Capital structure Explaining the Effect of the Dynamics of the Capital Structure, Profitability and Economic Value Added on EPS of the Company Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 5-20]
Capital structure Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
Capital structure The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
Capital structure The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
Capital structure The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
Capital structure The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
Capital structure The Role of Inappropriate Pricing on Investment Costs and Capital Structure in Profit Smoothing and Non-smoothing Firms [Volume 12, Issue 47, 2020, Pages 37-54]
Capital structure Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
Capital Structure-Ratio of Cash From Operating Cash Flows- The Stock Holders' Rights Ratio To Assets- Profit Division Policy Surveyingof capital structure effect and its chanyer on profit division policy in companiesaccepted in tehran stok Exchange (TSE) [Volume 9, Issue 35, 2017, Pages 129-144]
Carhart Four-factor Model Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
Cash The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
Cash Accounting A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
Cash Flow Comprehensive Review of Predictability Power and Informational Content of Income Statement and Balance Sheet Variables for Future Cash Flow [Volume 6, Issue 23, 2014, Pages 88-101]
Cash Flow Component The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
Cash flow components the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
Cash Flow From Operating Activities (CFO) Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
Cash Flow Patterns The Relationship between Profitability criteria and Risk With stock price Based on Cash Flow Patterns (Case study: companies growing and declining) [Volume 9, Issue 33, 2017, Pages 4-23]
Cash Flow Patterns The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
Cash Flow Predicting A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
Cash-Flow Properties Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
Cash Flow Volatility Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
Cash Holding Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
Cash Holding Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
Cash holding level Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
Cash holding level The Effect of Customers Concentration on Assets Structure [(Articles in Press)]
Cash returns of assets Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
CEO Narcissism Investigation the Moderating Role of CEO Narcissism on Explaining the Relationship between Corporate Social Responsibility and Financial Performance of Listed Companies of Tehran Stock Exchange [Volume 10, Issue 39, 2018, Pages 57-74]
CEO Ownership Features of CEO and Growth of Company Value: Quantitative Regression Analysis [Volume 13, Issue 49, 2021, Pages 175-194]
CEO power The Effect of CEO Power on Financial Reporting Readability: The Moderating Role of Financial Reporting Quality and CEO tenure [(Articles in Press)]
CEO Tenure Features of CEO and Growth of Company Value: Quantitative Regression Analysis [Volume 13, Issue 49, 2021, Pages 175-194]
CEO Tenure The Effect of CEO Power on Financial Reporting Readability: The Moderating Role of Financial Reporting Quality and CEO tenure [(Articles in Press)]
Certified Public Accountants Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [(Articles in Press)]
Certified Public Accountants Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
Certified Public Accountants The Effect of Certified Public Accountants’ External Accountability on Improving Public Trust and Better Performance of Certified Public Accountants' Reports [Volume 16, Issue 63, 2024, Pages 23-38]
Challenges Challenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
Chaos Model Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
Choice of Auditor The Effect of Corporate Social Responsibility Performance on the Type of Auditor and Audit Cost [Volume 16, Issue 61, 2024, Pages 103-124]
Classification Shifting Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
Classification Techniques Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
Client Incentive Pressure The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [(Articles in Press)]
Client Incentive Pressure The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
Clocouse Method. Direct Tax Rule The Study of Rule Readability of Direct Taxes and Necessity to Review it from Understanding Perspective by Users [Volume 13, Issue 51, 2021, Pages 111-126]
Close index Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]
Closing Price On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
COBIT To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
Cognitive Approaches Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility [Volume 16, Issue 63, 2024, Pages 39-60]
Cognitive Learning Theory The Effect of Learning Styles on Auditor Self-Efficacy: A Test of Cognitive Learning Theory [Volume 16, Issue 64, 2024, Pages 83-102]
Commercial Banks The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
Commercialization in Audit Firms The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
Companies Complexity Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
Companies Ranking The Role of Audit Institutions' Size of Investee Company on Trading Profit Gaining of Mutual Funds [Volume 17, Issue 66, 2025, Pages 5-20]
Company Complexity Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
Company performance The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
Company Products Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
Company Size The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
Comparability Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2019, Pages 107-124]
Compensation Study of board compensation and accounting performance indexes (Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
Competence of Internal Audit Department Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
Competition Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
Competition in Product Market The Impact of Product Market Competition & Corporate Governance on Cash Holdings Policies in Companies Listed on The Tehran Stock Exchange [Volume 6, Issue 23, 2014, Pages 102-119]
Competition Risk Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
Competitive advantage Investigating the impact of organizational learning on organizational performance in Day Bank City of Tehran [(Articles in Press)]
Competitive Strategy Meta-analysis of effective financial and accounting factors and components in competitive strategies [(Articles in Press)]
Competitive Strategy Meta-Analysis of Effective Financial and Accounting Factors and Components in Competitive Strategies [Volume 17, Issue 65, 2025, Pages 23-42]
Completed-contract method Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
Complex Systems, Financial Complex Network, Graph Theory, Network Science, Stock Correlation Stock Market Analysis Using Complex Networks Approach [Volume 17, Issue 67, 2025, Pages 67-84]
Concealment, Grounded Theory, Structural Equation Modeling Investigating Concealment in Accounting Profession Using Structural Equations [Volume 17, Issue 67, 2025, Pages 85-104]
Concentration on Customer Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
Conceptual model Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
Conditional Conservatism The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
Conditional Conservatism The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]
Conditional Conservatism The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2019, Pages 23-44]
Conditional Conservatism The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
Conditional Variance The Moderating Effect of Investor Sentiment on The Relationship between Conditional Variance and Stock Returns by Comparing the Rolling Window Model. Mixed Data Sampling Approach, GARCH and Asymmetric GARCH Models [Volume 17, Issue 65, 2025, Pages 103-138]
Confirmatory Factor Analysis Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
Confirmatory Factor Analysis Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
Confirmatory Factor Analysis Investigating Factors Influencing the Quality of the Audit Committee Using Confirmatory Factor Analysis [Volume 16, Issue 62, 2024, Pages 157-180]
Consequences of Complexity Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
Consequences of Market-Oriented Values Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [(Articles in Press)]
Consequences of Market-Oriented Values Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
Conservatism The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
Conservatism Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
Conservatism The relationship between conservatism and value relevance of accounting information in the Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 18-31]
Conservatism Modified Basu model for estimated conservatism [Volume 5, Issue 17, 2013, Pages 52-67]
Conservatism The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
Conservatism Managerial Reaction to Ambiguity: Analyzing the Relationship between Conservative Financial Reporting and Managerial Caution in Investment Process under Economic Growth Conditions [Volume 16, Issue 62, 2024, Pages 83-108]
Conservatism Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility [Volume 16, Issue 63, 2024, Pages 39-60]
Consideration Leadership Style The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
Consolidated financial statements Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
Contagion of Turbulenc The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]
Contextual The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
Contingency Theory Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
Continiuing income Standard deviation Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
Continuous Auditing Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
Contractualism Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
CoQ system Study of Effect of Implementation of Cost of Quality System on Cost Management in Fajr Jam Gas Refinering Company [Volume 6, Issue 22, 2014, Pages 36-51]
Corporate Culture The Impact of Corporate Culture on Readability Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
Corporate Financial Distress Investigation the Relationship between the Corporate Governance Mechanisms and Timeliness of Earning with Emphasis on the Corporate Financial Distress in Tehran Stock Exchange [Volume 11, Issue 44, 2019, Pages 45-62]
Corporate financial performance The impact corporate social responsibility on the corporate financial performance of companies listed in Tehran Stock Exchange. (TSE) [Volume 7, Issue 27, 2015, Pages 82-99]
Corporate Governance Providing a New Model of Corporate Governance and Firm Performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology [Volume 11, Issue 43, 2019, Pages 133-150]
Corporate Governance Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
Corporate Governance Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
Corporate Governance Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
Corporate Governance The Analyzing Effective Factors on Agency Costs with Emphasis on the Ratio of Operating Expenses to Sales [Volume 9, Issue 36, 2017, Pages 65-80]
Corporate Governance The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
Corporate Governance The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
Corporate Governance Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
Corporate Governance An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE) [Volume 10, Issue 40, 2018, Pages 25-42]
Corporate Governance The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting [Volume 10, Issue 40, 2018, Pages 43-58]
Corporate Governance A Study of the Effect of Corporate Governance Score on the Relation between Fundamental Variable of Accounting and Stock Return in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 147-162]
Corporate Governance The impact of conditional conservatism and the Corporate governance quality in reducing litigation risks and audit fees [Volume 11, Issue 44, 2019, Pages 23-44]
Corporate Governance Examine the relationship between corporate governance and ownership structure on earnings management of listed companies in Tehran stock exchange [Volume 7, Issue 28, 2015, Pages 100-120]
Corporate Governance The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
Corporate Governance The Impact of Product Market Competition & Corporate Governance on Cash Holdings Policies in Companies Listed on The Tehran Stock Exchange [Volume 6, Issue 23, 2014, Pages 102-119]
Corporate Governance The Effects of Corporate Governance on Intellectual Capital disclosure [Volume 5, Issue 17, 2013, Pages 18-33]
Corporate Governance The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
Corporate Governance Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
Corporate Governance The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
Corporate Governance Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
Corporate Governance The Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
Corporate Governance The Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
Corporate Governance Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
Corporate Governance The association between audit committee effectiveness and audit risk [Volume 13, Issue 52, 2021, Pages 185-206]
Corporate Governance Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
Corporate Governance Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
Corporate Governance Investigating Factors Influencing the Quality of the Audit Committee Using Confirmatory Factor Analysis [Volume 16, Issue 62, 2024, Pages 157-180]
Corporate Governance The Effect of Informed Outside Directors on Investment Efficiency [Volume 16, Issue 63, 2024, Pages 5-22]
Corporate governance level The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
Corporate Governance Mechanism Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
Corporate Governance Mechanisms The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
Corporate Governance Mechanisms The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
Corporate Governance Mechanisms Investigation the Relationship between the Corporate Governance Mechanisms and Timeliness of Earning with Emphasis on the Corporate Financial Distress in Tehran Stock Exchange [Volume 11, Issue 44, 2019, Pages 45-62]
Corporate Governance Mechanisms The Study of Corporate Governance Mechanisms and Auditor Election of Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 38-51]
Corporate Maturity The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
Corporate Philanthropy Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
Corporate Risk-taking Investigation the Impact of Stock Liquidity on Corporate Risk-Taking [Volume 17, Issue 66, 2025, Pages 65-80]
Corporate Specifications Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
Corporation Life Cycle The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]
Correct Accounting Errors The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
Correlation of Periodic Profits, State Ownership, Audit Fee Investigating The Effect of Government Ownership on The Correlation between Periodic Profits and Audit Fees [Volume 17, Issue 67, 2025, Pages 105-118]
Correlation of Periodic Profits, State Ownership, Audit Fee Investigating The Impact of Organizational Learning on Organizational Performance in Day Bank City of Tehran [Volume 17, Issue 67, 2025, Pages 119-134]
Corruption Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
Cost asymmetry Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
Cost behavior Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
Cost-benefit of IFRS Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
Cost management Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group) [Volume 11, Issue 41, 2019, Pages 71-88]
Cost management The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
Cost model of corporate income tax Providing the cost model of corporate income tax collection in the stages before tax proceedings and tax proceedings to taxpayers [(Articles in Press)]
Cost of Capital Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
Cost of Capital The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
Cost of Capital Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
Cost of Capital Investigation the Impact of Stock Liquidity on Corporate Risk-Taking [Volume 17, Issue 66, 2025, Pages 65-80]
Cost of Capital and Tehran Stock Exchange Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]
Cost of Common Stock Capital Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
Cost of Equity The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
Cost of stock capital The Effect of Accounting and Market Variables Asymmetry Information on the Common stock Cost of Capital [Volume 6, Issue 21, 2014, Pages 68-85]
Cost Reduction Evaluation of ERP implementation effectiveness in a sample company, using a new 4 parametric model based on financial statements information of Sample Company [Volume 5, Issue 20, 2013, Pages 144-160]
Costs Behavior Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
Costs Stickiness Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
Cost Stickiness Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
Cost Stickiness The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
Cost Sticky The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
COVID-19 Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
Crash Factor" "Acquisition Excess Returns Using Quantitative Trading Strategies Whit Proper Timing Based on the Price Crash Factor in the Stock Market: Perspective of Behavioral Finance" [(Articles in Press)]
Creative Accounting Presenting the Creative Accounting Framework and evaluating its Axes in the Context of Capital Market Companies: Todim Fuzzy Algorithm [(Articles in Press)]
Creative Accounting, Todim Fuzzy Algorithm, Ownership Function Presenting The Creative Accounting Framework and Evaluating its Axes in The Context of Capital Market Companies: Todim Fuzzy Algorithm [Volume 17, Issue 67, 2025, Pages 27-50]
Creativity and Knowledge Management Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
Credit Institution Challenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
Credit Sale Providing Conceptual Model for Internal and External Factors Affecting Credit Sale [Volume 11, Issue 41, 2019, Pages 163-182]
Credit Worthiness Risk Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
Critical success factors The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
Cumulative Abnormal Return Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return [Volume 11, Issue 41, 2019, Pages 183-198]
Customer concentration The Effect of Customers Concentration on Assets Structure [(Articles in Press)]
Customer Satisfaction Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]

D

Dark personality traits Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
Dark Traid Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior [Volume 15, Issue 60, 2023, Pages 43-64]
Database A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
Data Envelopment Analysis Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
Data Envelopment Analysis Comparative Ranking of Brokerages Based on DEA and AHP [Volume 5, Issue 20, 2013, Pages 52-71]
Data Envelopment Analysis The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
Data envelopment analysis method A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
Data Governance Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
Data mining Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
Data mining Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
Day Bank Investigating the impact of organizational learning on organizational performance in Day Bank City of Tehran [(Articles in Press)]
Debt Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
Debt Covenant Requirements The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches [Volume 11, Issue 41, 2019, Pages 111-128]
Debt level Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
Debt Maturity The Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
Debt Maturity Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
Debt Maturity Structure Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
Debt Optimization Structure Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
Debt Ratios The Study of the Role of Information Asymmetry in Capital Structure Decisions for Corporations Listed in Tehran Stock Exchange (TSE) [Volume 4, Issue 14, 2012, Pages 4-19]
Debt Ratios Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
Debts to Assets Ratio The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
Dechow Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
Decision Making The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
Delay in Financial Reporting Investigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2020, Pages 107-120]
Delivery Time Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2019, Pages 161-174]
Delphi method Presentation and Explanation of The Cultural Model of Internal Audit Development in Iran [Volume 17, Issue 65, 2025, Pages 83-102]
Demand Variation Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2019, Pages 161-174]
Demographic Characteristics Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2024, Pages 125-144]
Dependence on External Financing The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
Derivative-Integral Relationship Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
Development Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
Development The Effect of Fintech Development on Liquidity Efficiency [(Articles in Press)]
Dichev and McNichols model Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
Directorial capital Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
Direct Tax Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
Disaggregated accounting profitability The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
Disciplinary sanctums Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Disclosure of Intellectual Capital Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
Disclosure Quality Directorial corporate capital and information disclosure quality [Volume 9, Issue 33, 2017, Pages 74-87]
Disclosure Quality Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
Disclosure Quality Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
Disclosure Quality Disclosure Quality and Mispricing of Accruals and Cash Flows [Volume 5, Issue 19, 2013, Pages 38-53]
Disclosure Quality Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
Discounted measures and Market value added Managers’ decision making based on capital budgeting and its effect on financial performance of public and private companies [Volume 7, Issue 28, 2015, Pages 54-71]
Discount Rate Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
Discretional accruals Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
Discretionary Accrual Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
Discretionary accruals Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
Discretionary accruals The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
Discretionary accruals Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
Discretionary accruals Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]
Discretionary accruals Effect of Corporate Ownership Type on the Relationship between Earnings Management and Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 11, Issue 42, 2019, Pages 71-88]
Discretionary accruals The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
Discretionary accruals Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Discretionary accruals Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
Discretionary accruals Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]
Discretionary accruals Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
Discretionary and Non-Discretionary Accruals Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
Diversity The Effect of Diversification on the Financial Performance of the Manufacturing Companies of Tehran Securities Bourse. [Volume 6, Issue 22, 2014, Pages 110-123]
Dividend Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
Dividend and Price Index Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
Dividend Changes Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
Dividend Discounted Model Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Dividend Growth Rate Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
Dividend Payout Investigating the Impact of Product Market Competition on the Dividend Payouts of Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 94-109]
Dividend per Share Determining the Relationship between QToobin Ratio and Dividend per Share Criteria for Listed Companies in the Tehran Security Exchange [Volume 4, Issue 14, 2012, Pages 134-150]
Dividend Policy The investigation of relationship between volatility of profit ability ratios, retained earnings, capital expenditures, and changes incorporate dividend policy on firms listed in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 91-106]
Dividend Policy Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
Dividend Policy Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
Dividend Policy The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
Dividend Policy Persistence Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
Dividend Profit Stocks The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
Dividends Policies The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
DPS Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
Dynamic Determinants of Dividend The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
Dynamic Structure of Measurement Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
Dynamic system Optimization and controlling of inventory under uncertainty with dynamic system [(Articles in Press)]
Dysfunctional audit behavior A Survey on Relationship between Auditors Professional and Organizational Commitment with Dysfunctional Audit Behavior [Volume 7, Issue 27, 2015, Pages 34-53]

E

Earning Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Earning Dividend Policy Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
Earning Management Behavior The Role of Cognitive Psychology Concepts (Limited and Unlimited Rationality) in Effective Earning Management Behavior [Volume 17, Issue 65, 2025, Pages 61-82]
Earning Quality The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Earning Quality Investigation on the Relationship Between Earning Quality and Excess Returns [Volume 11, Issue 41, 2019, Pages 53-70]
Earning Quality Examination of Iranian companies characteristics’ relative importance in earning quality determination and analytical comparison with market capital of other countries. [Volume 6, Issue 24, 2014, Pages 134-150]
Earning Quality The Effect of Earning Quality on Idiosyncratic Return Volatility [Volume 6, Issue 23, 2014, Pages 36-55]
Earning Quality The Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
Earning Quality Measures Investigation on the Relationship Between Earning Quality and Excess Returns [Volume 11, Issue 41, 2019, Pages 53-70]
Earnings The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
Earnings Management The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
Earnings Management Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
Earnings Management Small Audit Firms and Earnings Management [Volume 10, Issue 40, 2018, Pages 181-194]
Earnings Management Effect of Corporate Ownership Type on the Relationship between Earnings Management and Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 11, Issue 42, 2019, Pages 71-88]
Earnings Management Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
Earnings Management Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
Earnings Management Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
Earnings Management Analyzing Earning Management, Using Classification Shifting Operating to Non-Operating Expenses at the Middle Fiscal Periods [Volume 5, Issue 18, 2013, Pages 4-17]
Earnings Management Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
Earnings Management The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering [Volume 12, Issue 45, 2020, Pages 171-186]
Earnings Management Auditor Quality, Earning Management and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 169-186]
Earnings Management Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
Earnings Management Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
Earnings Management The Effect of Earnings Management on the long-term Investment Productivity of Selected Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 49, 2021, Pages 97-118]
Earnings Management Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
Earnings Management Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
Earnings Management Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]
Earnings Management The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
Earnings Management Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
Earnings Management Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
Earnings Management (Income Minimization) Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
Earnings of Timeliness Asymmetric The Effect of Costs Stickiness on Conditional Conservatism [Volume 7, Issue 27, 2015, Pages 20-33]
Earnings Per Share and Dividend Forecast Error Impact of Investments of Institutional Shareholders and Forecast Error Per-Share Earnings and Dividends the Cumulative Abnormal Return [Volume 11, Issue 41, 2019, Pages 183-198]
Earnings Persistence Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
Earnings Persistence Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
Earnings Persistence "The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
Earnings Persistence Sustainability of Tax Paid Rate and Investors’ Expectations of Future Earnings [Volume 6, Issue 23, 2014, Pages 70-87]
Earnings Persistence Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
Earnings Persistence The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
Earnings Predictability The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
Earnings Quality Comparing the Effect of Earnings Quality Measures on Excess Returns [Volume 8, Issue 31, 2016, Pages 36-49]
Earnings Quality Restated Yearly Income and Factors Influencing Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
Earnings Quality Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
Earnings Quality The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
Earnings Quality Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
Earnings Quality Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
Earnings Quality Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
Earnings Quality "The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
Earnings Quality Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
Earnings Quality Evaluating and measuring the quality of reported earnings by firms listed in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 32-41]
Earnings Quality Capital Raise by Iranian Listed Firms [Volume 4, Issue 16, 2012, Pages 80-101]
Earnings Quality The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
Earnings Quality Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
Earnings Quality and Tax Avoidance Auditor Quality, Earning Management and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 169-186]
Earnings Response Coefficient Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
Earnings restatement The comparison between the quality of reported earnings and restated earnings [Volume 4, Issue 14, 2012, Pages 52-65]
Earnings smoothing Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
Earnings smoothing Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
Earnings Surprise Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
Earnings Surprise Evaluating and measuring the quality of reported earnings by firms listed in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 32-41]
Earnings Surprises The Effect of Earnings Surprises and Earnings Quality Attributes on Capital Market Reactions Evidenced from Iran [Volume 6, Issue 24, 2014, Pages 90-103]
Earnings timeliness The effect of bourd composition on the content and quality of earnings in acceptable companies in stock exchange of Tehran [Volume 8, Issue 29, 2016, Pages 80-97]
Earnings transparency The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
Earnings transparency The effect of corporate governance level on the Earnings transparency and cost of capital in tehran stock exchange [Volume 7, Issue 26, 2015, Pages 46-57]
Economic Condition Managerial Reaction to Ambiguity: Analyzing the Relationship between Conservative Financial Reporting and Managerial Caution in Investment Process under Economic Growth Conditions [Volume 16, Issue 62, 2024, Pages 83-108]
Economic Consequences The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
Economic Development Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
Economic Growth Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
Economic Growth Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
Economic Openness Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
Economic or Government Policy Related Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
Economic Profit Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
Economic Value Added Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
Economic Value Added The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
Economic Value Added Components Explaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2020, Pages 5-20]
Economic Value Added (EVA) and the price of per share compared to the earnings of per share (P / E) Methods of measuring intellectual capital and economic added value [Volume 8, Issue 29, 2016, Pages 97-110]
Economic variables The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
Educational Planning The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
Education of IFRS Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
Eeconomic Conditions Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
EEG Signal Processing Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
Effective Internal Audit Challenges of Establishing Effective Internal Audit in Credit Institutions (Case Study of One of the Iranian Banks) [Volume 12, Issue 47, 2020, Pages 21-36]
Effectiveness Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
Effectiveness The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
Effectiveness of Accounting Standards Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
Effective Size of Internal Audit Department Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
Effective Tax Rate The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
Effective Tax Rate The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
Effective Tax Rate Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
Effective Tax Rate Effective Tax Rate and Risks Faced by Companies According to the Components of Tax Culture (Companies Accepted in Tehran Stock Exchange) [Volume 14, Issue 55, 2022, Pages 141-158]
Efficiency The Application of Multi-Purpose Genetic Algorithm in Optimizing Bank's Facilities Portfolio (A Case Study of the Granted Facilities in One of the Commercial Banks of Iran) [Volume 7, Issue 27, 2015, Pages 100-120]
Efficiency THE EFFECTS OF RISK ON THE EFFICIENCY OF IRANIAN BANKS BASED ON DEA METHOD [Volume 5, Issue 17, 2013, Pages 68-85]
Efficiency A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
Efficient Cash Management Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
Efficient Earning Management The Role of Cognitive Psychology Concepts (Limited and Unlimited Rationality) in Effective Earning Management Behavior [Volume 17, Issue 65, 2025, Pages 61-82]
Efficient-Market Hypothesis The Profitability Anomaly and The Sticky Investor Sentiment [(Articles in Press)]
Ego depletion, Forensic and Independent Auditors, Over-confidence, Professional Skepticism, Quality of Judgment and Decision-Making A Comparative Study of the Role of Behavioral-Attitudinal Variables on the QJDM among Independent and Forensic Auditors [Volume 17, Issue 68, 2025, Pages 43-66]
Emotional Bias The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
Emotional intelligence The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
Emotional intelligence Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
Enterprise risk Management Presenting a native model of the maturity of management processes and capabilities of audit firms [(Articles in Press)]
Entrepreneurship Providing a New Model of Corporate Governance and Firm Performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology [Volume 11, Issue 43, 2019, Pages 133-150]
Entrepreneurship ecosystem Designing a Model of Technological Entrepreneurship Financing Ecosystem in Knowledge-Based Business Case Study: Information Technology and Communication [Volume 12, Issue 48, 2020, Pages 177-192]
Envelopment analysis of data Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
Environmental changes Designing the model of factors that determine risk, environmental changes and stock returns of companies listed to the stock exchange of Iran [(Articles in Press)]
Environmental changes Designing The Model of Factors that Determine Risk, Environmental Changes and Stock Returns of Companies Listed to The Stock Exchange of Iran [Volume 17, Issue 66, 2025, Pages 103-128]
Environmental Factors Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]
Environmental uncertainty The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
Environmental uncertainty Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
EPS Explaining the Effect of the Dynamics of the Capital Structure, Profitability and Economic Value Added on EPS of the Company Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 5-20]
EPS A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
Equity Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
Equity Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Equity Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
Equity The effect of ownership structure, financing method based on equity and time horizon of institutional investors on the Financial Performance of companies listed in Tehran Stock Exchange [(Articles in Press)]
Ethical Culture in Audit Firm Investigation the Effect of Audit Firm’s Ethical Culture and Auditors Personality Types on Auditor Objectivity [Volume 12, Issue 46, 2020, Pages 5-20]
Ethical Judgment Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
Ethics and Professional Behavior Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [(Articles in Press)]
Ethics and Professional Behavior Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
EVA Explaining the Effect of the Dynamics of the Capital Structure, Profitability and Economic Value Added on EPS of the Company Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 5-20]
Event Related Potential Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
Excellence Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
Excess Return Model Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Excess return on equities Beta Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
Excess return on equities Standard deviation Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
Excess Returns" "Acquisition Excess Returns Using Quantitative Trading Strategies Whit Proper Timing Based on the Price Crash Factor in the Stock Market: Perspective of Behavioral Finance" [(Articles in Press)]
Exchange rate Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
Exchange rate fluctuation An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
Exchange Rate Volatilities Exchange Rate Volatilities & Stock Return in Iran [Volume 6, Issue 22, 2014, Pages 4-17]
Executive compensation Alignment between executive compensation and the value-relevance of earnings [(Articles in Press)]
Executive Directors The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
Expected Accruals Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
Expected Accruals The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
Expected Return Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
Expected Returns Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]
Expected Stock Price Crash Risk Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2019, Pages 107-124]
Explanatory power Explaining return on equity through economic value added and its components by modulating the quality of profit [Volume 12, Issue 48, 2020, Pages 5-20]
Explanatory Relationship Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
External Capital Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
External Factors Providing Conceptual Model for Internal and External Factors Affecting Credit Sale [Volume 11, Issue 41, 2019, Pages 163-182]
External Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
External Financing The relationship between the external financing methods with the future financial operation [Volume 7, Issue 25, 2015, Pages 42-57]
External Financing Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
External Financing The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]

F

Factor analysis Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2024, Pages 43-62]
Factors Related to the Profession and the Cultural and Social Conditions Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
Fajr Jam Gas Refinering Company Study of Effect of Implementation of Cost of Quality System on Cost Management in Fajr Jam Gas Refinering Company [Volume 6, Issue 22, 2014, Pages 36-51]
Fama and French's Five-Factor Model Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
Family Ownership The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
FDI The factors effective on the direct foreign financial investmentin air transport industry of Iran [Volume 8, Issue 32, 2016, Pages 108-123]
Fdistanceg The Effect of The Board Faultlines on Value of Cash Holdings in Companies Listed on The Tehran Stock Exchange [Volume 17, Issue 66, 2025, Pages 81-102]
Feasibility Study, Management Accounting System, Global Value Creation, Data-Based Theory Implementing the Feasibility of Using Management Accounting to Create Global Value in Listed Companies [Volume 17, Issue 68, 2025, Pages 27-42]
Finance Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
Financial Analysis The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
Financial and Insurance Institutions The Effect of Competition in Market on Non-Manufacturing Companies' Financial Stability (Financial and Insurance Institutions) [Volume 9, Issue 34, 2017, Pages 58-69]
Financial Attitude Measurment of Students Financial Literacy and its Relationship with Financil Behavior & Financial Attitude ( case study : students of Parandac Institue) [Volume 13, Issue 51, 2021, Pages 187-198]
Financial Auditing Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
Financial Characteristics The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
Financial Constrains The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
Financial Constraint Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
Financial Constraints The Impact of Financial Flexibility and Financial Constraints on Earnings Management [Volume 11, Issue 43, 2019, Pages 85-102]
Financial Constraints Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
Financial Constraints Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
Financial Distress The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
Financial Distress Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
Financial Distress The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
Financial Distress the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
Financial Distress The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
Financial Distress Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
Financial Distress A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
Financial distress prediction Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
Financial distress prediction The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
Financial distress prediction Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
Financial Entropy Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
Financial Expenses Investigation the relationship between changes of profit and loss statement items and value- added changes in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 109-120]
Financial Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
Financial Flexibility The Impact of Financial Flexibility and Financial Constraints on Earnings Management [Volume 11, Issue 43, 2019, Pages 85-102]
Financial Flexibility The study of relationship conservatism & flexibility in cash management [Volume 4, Issue 16, 2012, Pages 136-151]
Financial Flexibility Investigating the Impact of Financial Flexibility, Liquidity and Growth Opportunities on the Investment Ability [Volume 16, Issue 64, 2024, Pages 5-22]
Financial health Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
Financial health The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
Financial Information Quality Applying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Financial Intelligence Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
Financial Leverage The Relationship between Information Asymmetry and Earnings Management in Mutual Funds [Volume 8, Issue 32, 2016, Pages 54-73]
Financial Leverage The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
Financial Leverage Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
Financial Leverage Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
Financial Leverage Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
Financial Leverage The Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
Financial Leverage Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
Financial Leverage Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
Financial Leverage The relationship between corporate responsibility and corporate financial leverage [(Articles in Press)]
Financial Leverage The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
Financial Leverage Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
Financial Leverage Explaining the Model of Managerial Overconfidence in Companies Listed on the Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 5-22]
Financial Leverage The Effect of Fintech Development on Liquidity Efficiency [(Articles in Press)]
Financial Leverage Adjustment Speed Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
Financial Literacy Measurment of Students Financial Literacy and its Relationship with Financil Behavior & Financial Attitude ( case study : students of Parandac Institue) [Volume 13, Issue 51, 2021, Pages 187-198]
Financial Market Volatility The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
Financial Quantum Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
Financial Ratios Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
Financial Ratios Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
Financial Reporting Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
Financial Reporting Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2019, Pages 107-124]
Financial Reporting Quality Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
Financial Reporting Quality Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
Financial Reporting Quality Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
Financial Reporting Quality Investigating the Weaknesses of Managers' Moral Behaviors on the Corporate Governance System and the Financial Reporting Quality [Volume 16, Issue 61, 2024, Pages 5-24]
Financial Reporting Quality The Effect of CEO Power on Financial Reporting Readability: The Moderating Role of Financial Reporting Quality and CEO tenure [(Articles in Press)]
Financial Reporting Quality The Role of Key Audit Matters Disclosure in Enhancing Financial Reporting Quality: Empirical Evidence from Restatements and Tax Avoidance in Iran Stock Exchange [(Articles in Press)]
Financial Reporting Readability The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
Financial Reporting Readability The Effect of CEO Power on Financial Reporting Readability: The Moderating Role of Financial Reporting Quality and CEO tenure [(Articles in Press)]
Financial Reporting Transparency The Investigation of Mechanisms to Prevent Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
Financial Restatements Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
Financial Restatements The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
Financial Restatements Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
Financial Statement Relationship between Financial Statement Comparability and Expected stock Price Crash Risk [Volume 11, Issue 44, 2019, Pages 107-124]
Financial Statement The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
Financial Statement The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
Financial Statement Analysis Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
Financial Statement Restatements The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2019, Pages 63-90]
Financial statements and accounting Meta-analysis of effective financial and accounting factors and components in competitive strategies [(Articles in Press)]
Financial statements and accounting Meta-Analysis of Effective Financial and Accounting Factors and Components in Competitive Strategies [Volume 17, Issue 65, 2025, Pages 23-42]
Financial Statements Users’ Perceptions Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
Financial Sustainability Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
Financial Technology (FinTech) Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
Financial Technology (FinTech) The Effect of Fintech Development on Liquidity Efficiency [(Articles in Press)]
Financial Turbulence The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
Financial Variables The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
Financial Variables Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
Financing Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
Financing Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
Financing activities The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
Financing Constraints Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
Fintech – Banking Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
Firm growth The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
Firm growth The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
Firm Investment The effect of liquidity and investment in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 63-78]
Firm Performance The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
Firm Performance The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
Firms Characteristics An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE) [Volume 10, Issue 40, 2018, Pages 25-42]
Firms’ Characteristics The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
Firm Size Comparing the Effect of Earnings Quality Measures on Excess Returns [Volume 8, Issue 31, 2016, Pages 36-49]
Firm Size Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
Firm Size The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
Firms' Size The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
Firm`s Value Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
Firm Valuation Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
Firm Valuation Managerial Ownership, Cash Holdings and Firm Valuation [Volume 10, Issue 39, 2018, Pages 5-20]
Fixed Assets Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2024, Pages 43-62]
Fixed Effect Method Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
Flash Method The Study of Rule Readability of Direct Taxes and Necessity to Review it from Understanding Perspective by Users [Volume 13, Issue 51, 2021, Pages 111-126]
Flesch Index Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]
Fog Index The Impact of Corporate Culture on Readability Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
Forecasted Expected Return Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
Forecast Horizon Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
Forensic Accountant Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]
Forensic Accounting Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]
Forward-Looking model Consolidated and parent company earning management: an Exprimental Study [Volume 6, Issue 21, 2014, Pages 52-67]
Framwork Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
Fraud Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
Fraud A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
Fraud risk assessment Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
Fraudulent Firm Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
Free Cash Flow Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
Free Cash Flow Explaining the market value of real options in TSE [Volume 9, Issue 35, 2017, Pages 39-56]
Free Cash Flow Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
Free Cash Flow Investigating the Persistence of The Cash Component of Earnings [Volume 4, Issue 15, 2012, Pages 60-73]
Free Cash Flow Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
Free Cash Flows The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
Free Cash Flows Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
Free float Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
Fstrengthg The Effect of The Board Faultlines on Value of Cash Holdings in Companies Listed on The Tehran Stock Exchange [Volume 17, Issue 66, 2025, Pages 81-102]
Functional Fixation Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
Fundamental Variable of Accounting A Study of the Effect of Corporate Governance Score on the Relation between Fundamental Variable of Accounting and Stock Return in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 147-162]
Fundamental variables The Effect of The fundamentals on portfolio returns in [Volume 4, Issue 16, 2012, Pages 152-165]
Future Cash Flow Predicting Model A Model for Cash Flow forecasting in Iranian Companies [Volume 6, Issue 21, 2014, Pages 4-23]
Future of Accounting Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
Future Performance Studying the role of Smoothed Earnings on Future Performance of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 122-137]
Future Performance Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
Future Profit The Relationship Between Future Profits and Free Cash Flows with Dividends Policy [Volume 7, Issue 26, 2015, Pages 58-73]
Futures Study Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
Future Stock Price Crash Risk Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
Future Studies The conceptual framework of compiling vision, evaluation and the reporting of intellectual capital in Bank system [Volume 5, Issue 20, 2013, Pages 122-143]
Fuzzy Delphi Method A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
Fuzzy Group Analytic Hierarchy Process (GFAHP) Prioritizing Factors Affecting Audit Expectations Gap Using Group Fuzzy Analytic Hierarchy Process (GFAHP) [Volume 17, Issue 66, 2025, Pages 129-146]
Fuzzy Multi-Criteria Decision Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
Fuzzy Neural Network Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]

G

GARCH models Forcasting and Modeling Stock Returns Volatility in Tehran Stock Exchange Using GARCH Models [Volume 11, Issue 43, 2019, Pages 55-70]
GDP The Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
GDP Investigating the Impact of Distribution Growth Income and Stock Returns in Forecasting GDP [Volume 14, Issue 56, 2022, Pages 191-206]
Gender The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2023, Pages 23-42]
Generalized method of moments The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
Genetic Algorithm The Application of Multi-Purpose Genetic Algorithm in Optimizing Bank's Facilities Portfolio (A Case Study of the Granted Facilities in One of the Commercial Banks of Iran) [Volume 7, Issue 27, 2015, Pages 100-120]
Genetic Algorithm A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
Genetic Programming Model The Effectiveness of Cash flow patterns and genetic programming Model in Predicting Financial Distress [Volume 6, Issue 22, 2014, Pages 70-93]
Geometric Brownie Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
Geranded Theory The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
Glass Ceiling Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2024, Pages 125-144]
Global Financial Crisis The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
GLS method Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
Goals of Capital Increase Company Success in Covering Objectives Evaluate The success of the companies in achieving the objectives of the capital increase [Volume 11, Issue 44, 2019, Pages 145-160]
Going-Concern Uncertainties The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2024, Pages 103-124]
Gordon's Model Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
Governmental Affiliation Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
Government Asset Management A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
Government Ownership Relationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Government prepared Tax Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
GRA Evaluating corporate social responsibility using entropy weight and grey relation analysis [Volume 9, Issue 35, 2017, Pages 145-164]
Grand theory Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
Gross Domestic Product Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
Gross Domestic production (GDP) Growth The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
Grounded theory Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
Grounded theory Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
Grounded theory Providing a model of health tourism brand equity [Volume 13, Issue 50, 2021, Pages 99-112]
Grounded theory Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
Grounded theory The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
Grounded theory Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
Grounded theory Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
Grounded theory The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
Grounded theory Pathology of health economics in medical universities of the country with emphasis on accounting information system [(Articles in Press)]
Group Fuzzy Analytic Hierarchy Process (GFAHP) Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
Growth of Assets The effect of liquidity and investment in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 63-78]
Growth Opportunities Growth opportunities, Cash Holding and Audit Fee [Volume 11, Issue 44, 2019, Pages 91-106]
Growth Opportunities Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
Growth Opportunities Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
Growth Opportunities Investigating the Impact of Financial Flexibility, Liquidity and Growth Opportunities on the Investment Ability [Volume 16, Issue 64, 2024, Pages 5-22]
Growth opportunity The investigation of effect of firm's performance and institutional ownership in intellectual capital about firm's accepted in TSE [Volume 6, Issue 22, 2014, Pages 52-69]
Grullon's Four-Factor Model Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]

H

Hackman's Two-Stage Method The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
Halo Effect Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
Halo Effect Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
Harmonic Quantum Oscillator (QHO) Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
Health Services The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
Health tourism Providing a model of health tourism brand equity [Volume 13, Issue 50, 2021, Pages 99-112]
Herd Behavior Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]
Herding Behavior The Effect of Intangible Information by Lakonishok, Shleifer and Vishny Model on Institutional Investors Herding Behavior [Volume 10, Issue 40, 2018, Pages 147-158]
Highly Valued Equity Examining the Association between Audit Quality and Discretionary Accruals in Highly-Valued Equity [Volume 11, Issue 42, 2019, Pages 143-158]
Hofested Form The Impact of Corporate Culture on Readability Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
Honesty Profit The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Hormonal Changes Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
Hospital Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
Human capital Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
Human capital Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
Human Capital Efficiency Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]

I

Idealism The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation [Volume 11, Issue 42, 2019, Pages 177-192]
Idealism Effect of mindfulness on the ethical orientation of auditors working in the auditing profession [Volume 13, Issue 52, 2021, Pages 97-108]
Idiosyncratic Return Volatility The Effect of Earning Quality on Idiosyncratic Return Volatility [Volume 6, Issue 23, 2014, Pages 36-55]
Idiosyncratic Volatility Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
IDQRI A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
IFRS The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange [Volume 11, Issue 43, 2019, Pages 151-170]
IFRS The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
IFRS Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
Implementation Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
Importance of Business Group The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
Importance - Performance Matrix Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
Improvement audit opinion Effect of changes in the auditor's opinion on the timeliness of disclosure in the listed companies at Tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 70-87]
Inappropriate Pricing The Role of Inappropriate Pricing on Investment Costs and Capital Structure in Profit Smoothing and Non-smoothing Firms [Volume 12, Issue 47, 2020, Pages 37-54]
Incentives to Avoid Earnings Decreases and Incentives to Meet Earnings Forecast The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
Incentives to Avoid Losses The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
Incentives to Meet Earnings Targets The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
Income momentum accounting A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
Income predictability The Relationship between Earnings Quality and Reformed Laws and Regulations in Public companies transformed through Privatization [Volume 4, Issue 15, 2012, Pages 42-59]
Income Tax Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
Income Tax Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
Income Tax An Assessment of the Implementation and Effectiveness of Iran’s Comprehensive Tax Plan Plan [(Articles in Press)]
Incorrect Pricing of Stock The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches [Volume 11, Issue 41, 2019, Pages 111-128]
Incorrect stock pricing, moral hazard between managers and shareholders, auditor' The effect of moral hazard between managers and shareholders on the incorrect pricing of shares, taking into account the conservatism role of the auditor [(Articles in Press)]
Increasing Capital Evaluate The success of the companies in achieving the objectives of the capital increase [Volume 11, Issue 44, 2019, Pages 145-160]
Independence of Audit Committee The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
Independence of Internal Audit Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
Independence of the Board The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
Independent Auditor Opinion Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
Index Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
Indicator Water Management Accounting Indicators: Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
Indicators of Earnings Manipulation Earnings Manipulation and Benford’s Law: A Study of Tehran Stock Exchange [Volume 17, Issue 65, 2025, Pages 139-158]
Individual investor Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
Indivisual Investor The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Industrial Products Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
Industry Beta Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
Inflated Perception Modeling Bias Errors of Managers' Financial Decisions With a Multi-Level Approach [(Articles in Press)]
Inflated Perception Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
Inflation Review difference among historical value based accounting information and inflation in cause adjusted value based accounting information and that efficacy on financial reporting quality in tehran Stock Exchange accepted companies [Volume 7, Issue 25, 2015, Pages 134-150]
Inflation Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
Inflation Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
Information The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
Information The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
Informational Efficiency of Stock Prices The Effect of Information Efficiency of Stock Prices with Different Approaches on Adverse Stock selection and Managers' Moral Hazard [Volume 17, Issue 66, 2025, Pages 21-44]
Information Asymmetric The Study of Relationship between Financial Leverage and Information Asymmetry in Listed Firms of Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 104-121]
Information Asymmetry Investigating the Relationship between Management Efficiency and Auditor Change with Emphasis on the Role of Information Asymmetry [Volume 11, Issue 43, 2019, Pages 23-40]
Information Asymmetry Information Asymmetry and Intellectual Capital: An Agency Theory- Based Perspective [Volume 8, Issue 31, 2016, Pages 100-119]
Information Asymmetry The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
Information Asymmetry The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
Information Asymmetry Information Asymmetry, Cost of Capital and Disclosure Quality [Volume 11, Issue 42, 2019, Pages 159-176]
Information Asymmetry Corporate Social Responsibility and Information Asymmetry (Companies listed on the Tehran Stock Exchange) [Volume 8, Issue 30, 2016, Pages 126-135]
Information Asymmetry The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
Information Asymmetry Predict the relationship between stock returns and information asymmetry using artificial neural networks [Volume 6, Issue 24, 2014, Pages 16-33]
Information Asymmetry Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
Information Asymmetry Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Information Asymmetry The Impact of Innovation on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
Information Asymmetry The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
Information Content Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2019, Pages 175-194]
Information Content The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
Information content of Accounting Earnings Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
Information Disclosure An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE) [Volume 10, Issue 40, 2018, Pages 25-42]
Information Environment The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
Information Environment Transparency Providing a Model for Measuring the Transparency of the Information Environment in the Stock Market Using the Qualitative Characteristics of Financial Information [Volume 15, Issue 57, 2023, Pages 69-88]
Information Propagation Deterrents To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
Information technology Providing a New Model of Corporate Governance and Firm Performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology [Volume 11, Issue 43, 2019, Pages 133-150]
Information Technology Risk Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
Information Transmission Hypothesis Accounting disclosure and Future performance: Structural equation approach [Volume 9, Issue 35, 2017, Pages 71-90]
Information Transparency The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
Information Transparency, Combined Research, E-commerce, Corruption JEL Classification: C13 The Mediating Role of Information Transparency in Reducing Economic Corruption in the Country's e-commerce Environment [Volume 13, Issue 49, 2021, Pages 61-80]
Initial Auditing Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
Initial Public Offering The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering [Volume 12, Issue 45, 2020, Pages 171-186]
Initial Public Offering Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
Initial Public Offerings Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
Initial Public Offerings Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
Innovation Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
Innovation The Impact of Innovation on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
Institutional Investor The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Institutional investor inattention Institutional investor inattention and audit quality [(Articles in Press)]
Institutional investor inattention Institutional Investor Inattention and Audit Quality [Volume 17, Issue 66, 2025, Pages 45-64]
Institutional Owners Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
Institutional ownership with long-term vision Relationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Institutional ownership with short-term vision Relationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Instrumental Variables Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
Insurance Industry Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
Intangible Assets Investigating the Relationship between Intangible Assets, Profitability and Value of Firms Listed in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 4-27]
Intangible Assets Accounting for intellectual capital: on the elsive path from theory to practice [Volume 7, Issue 25, 2015, Pages 4-11]
Intangible Information The Effect of Intangible Information by Lakonishok, Shleifer and Vishny Model on Institutional Investors Herding Behavior [Volume 10, Issue 40, 2018, Pages 147-158]
Intangible Information The affecting Factors on Stock Market reactions to Intangible information [Volume 11, Issue 44, 2019, Pages 5-22]
Intangible Information The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
Intangible Return The affecting Factors on Stock Market reactions to Intangible information [Volume 11, Issue 44, 2019, Pages 5-22]
Intangible Return The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
Integrated Audit Institutions The Role of Audit Institutions' Size of Investee Company on Trading Profit Gaining of Mutual Funds [Volume 17, Issue 66, 2025, Pages 5-20]
Integrated Reporting Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
Interest Cost Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
Interest Rate Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
Intermediate Accounting Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
Internal Audit Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
Internal Audit Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
Internal Audit Investigating Factors Affecting Internal Audit Quality [Volume 11, Issue 41, 2019, Pages 129-146]
Internal Audit Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
Internal Audit Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
Internal Audit Department The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
Internal Audit Development Presentation and Explanation of The Cultural Model of Internal Audit Development in Iran [Volume 17, Issue 65, 2025, Pages 83-102]
Internal Audit Effectiveness Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
Internal Audit Independence Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
Internal Auditing The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
Internal Audit Quality Investigating Factors Affecting Internal Audit Quality [Volume 11, Issue 41, 2019, Pages 129-146]
Internal Audit System The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
Internal Capital Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
Internal Capital Markets The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
Internal Controls Weakness Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
Internal control weaknesses report Institutional investor inattention and audit quality [(Articles in Press)]
Internal control weaknesses report Institutional Investor Inattention and Audit Quality [Volume 17, Issue 66, 2025, Pages 45-64]
Internal Factors Providing Conceptual Model for Internal and External Factors Affecting Credit Sale [Volume 11, Issue 41, 2019, Pages 163-182]
Internal Financing Board of director's attitudes and financing methods relation of listed companies of Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 24-37]
Internal Property The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
International Financial Reporting Standards Financial statements users’ Perceptions about acceptance and adaptation of International financial reporting standards (IFRS) [Volume 9, Issue 36, 2017, Pages 51-64]
International Financial Reporting Standards Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
International Sustainability Standards Board (ISSB)، AI in Accounting، Esfahan' Sustainability Reporting in Iran (Case Study: Esfahan's Mobarakeh Steel Company) [(Articles in Press)]
Interpretive Ranking Process (IRP) Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
Intervening Conditions Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
Invasive Weed Algorithm Providing Optimal Model to Predict Bankruptcy Using Invasive Weed Algorithm and Evaluating it's Efficiency Compared to Altmen's Model [Volume 11, Issue 43, 2019, Pages 41-54]
Inventory Holding Level The Effect of Customers Concentration on Assets Structure [(Articles in Press)]
Inventory Optimization Optimization and controlling of inventory under uncertainty with dynamic system [(Articles in Press)]
Inventory Optimization, Warehouse Inventory Control, Dynamic System, Cost of Production, Adjustment of Warehouse Expenses Optimization and Controlling of Inventory Under Uncertainty with Dynamic System [Volume 17, Issue 67, 2025, Pages 51-66]
Investment Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
Investment Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
Investment Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
Investment Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
Investment Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
Investment Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
Investment Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
Investment Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
Investment Ability Investigating the Impact of Financial Flexibility, Liquidity and Growth Opportunities on the Investment Ability [Volume 16, Issue 64, 2024, Pages 5-22]
Investment Cash Flows Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
Investment Cash flow Sensitivity Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
Investment Companies Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
Investment Decisions Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
Investment Decisions The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit [Volume 11, Issue 42, 2019, Pages 193-210]
Investment Opportunities The Role of Trading Volumes and Liquidity on Investment Opportunities and Capital Expenditures in Companies Listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2019, Pages 195-210]
Investment Opportunities" Analyst Coverage, Management Myopia and Investment Opportunities: A Study of analysts’ monitoring and pressure roles [(Articles in Press)]
Investment Opportunity Constraints Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
Investment Options Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
Investment volume Relationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Investor Belif Model Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
Investor Judgment Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
Investor Sentiment The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Investor Sentiment Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
Investor Sentiment The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]
Investor Sentiment The Profitability Anomaly and The Sticky Investor Sentiment [(Articles in Press)]
Investor Sentiment The Moderating Effect of Investor Sentiment on The Relationship between Conditional Variance and Stock Returns by Comparing the Rolling Window Model. Mixed Data Sampling Approach, GARCH and Asymmetric GARCH Models [Volume 17, Issue 65, 2025, Pages 103-138]
Investor Sentiment Alignment between executive compensation and the value-relevance of earnings [(Articles in Press)]
Investors’ perceptions Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
Investors’ Reaction The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
Investors’ Sentiment Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
Investors' Trading Performance Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
Investors' Willingness Compilation of Stock Returns Model of Active Listed Banks Based on Risk Aversion Components, Investors' Willingness and Monetary Policy Shocks [Volume 17, Issue 65, 2025, Pages 43-60]
Investor Trading Behavior The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Iran Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
Iranian Association of Certified Public Accountants Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
Iranian companies Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
Iranian Governmental Universities Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities [Volume 13, Issue 51, 2021, Pages 5-22]
Iranian Public Sector Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
Iranian Universities The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
Iran’s Comprehensive Tax Plan An Assessment of the Implementation and Effectiveness of Iran’s Comprehensive Tax Plan Plan [(Articles in Press)]
Islamic contracts Patterns of Margin Trading Based on Investment Fund and Spv [Volume 9, Issue 36, 2017, Pages 115-134]
Issued Flow Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency [Volume 11, Issue 42, 2019, Pages 107-124]
Items Changes Investigation the relationship between changes of profit and loss statement items and value- added changes in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 109-120]

L

Labor cost Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
Lack of Adequate Disclosure of Environmental Information and Grounded Theory Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
Latent variables The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
Learning Organization Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
Learning Organizational Investigating the impact of organizational learning on organizational performance in Day Bank City of Tehran [(Articles in Press)]
Learning styles The Effect of Learning Styles on Auditor Self-Efficacy: A Test of Cognitive Learning Theory [Volume 16, Issue 64, 2024, Pages 83-102]
Legal system Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
Legitimacy theory The effect of internal control and corporate social responsibility on conditional accounting conservatism [(Articles in Press)]
Level of Cash Holdings The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
Level of Fixed Assets The Effect of Customers Concentration on Assets Structure [(Articles in Press)]
Leverage Cycle The Interactive Role of the Earning Quality on the Financial Leverage Sensitivity Against Gross Product Domestic and Assets Volume Changes in Iranian Banks [Volume 12, Issue 46, 2020, Pages 113-132]
Leverage Ratio The Effect of Diversification on the Financial Performance of the Manufacturing Companies of Tehran Securities Bourse. [Volume 6, Issue 22, 2014, Pages 110-123]
Leverage Situation Restated Yearly Income and Factors Influencing Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
Life Cycle Stages The Study of The Relation Between Corporate Life Cycle and Capital Structure in TSE (Tehran Stock Exchange) [Volume 9, Issue 36, 2017, Pages 81-96]
LInear Structural RELation (LISREL) The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
Liquidity conversion cycle The effect of risk management on the speed of achieving optimal working capital: the generalized moments approach (GMM) [(Articles in Press)]
Liquidity Ratios Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
Loan Loss Provision Ratio Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
Logistics A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
Long-Term Construction Contracts Accounting Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
Long-term Investment Productivity The Effect of Earnings Management on the long-term Investment Productivity of Selected Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 49, 2021, Pages 97-118]
Low Balling Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]

M

M15 The Mediating Role of Information Transparency in Reducing Economic Corruption in the Country's e-commerce Environment [Volume 13, Issue 49, 2021, Pages 61-80]
Machine Learning Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2022, Pages 171-190]
Machine Learning Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
Machine learning model Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
Macro-economic factors Determining the Relationship between Macro-Economic Factors & Bank Credit Risk [Volume 4, Issue 16, 2012, Pages 102-119]
Macroeconomic Factors Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
Major audit issues Audit committee members' willingness to challenge management's significant accounting estimates (joint effects of major audit issues and investor type) [Volume 16, Issue 64, 2024, Pages 23-42]
Management Accountant Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
Management Accounting Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
Management Accounting Techniques and Tools Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
Management Accounting Tools Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities [Volume 13, Issue 51, 2021, Pages 5-22]
Management Earnings Forecast Horizon Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
Management Efficiency Investigating the Relationship between Management Efficiency and Auditor Change with Emphasis on the Role of Information Asymmetry [Volume 11, Issue 43, 2019, Pages 23-40]
Management Myopia" Analyst Coverage, Management Myopia and Investment Opportunities: A Study of analysts’ monitoring and pressure roles [(Articles in Press)]
Management Ownership Relationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Management's decision Accounting positioning in the managerial planning process [Volume 9, Issue 34, 2017, Pages 70-87]
Manager Director being from Founders Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
Managerial Ability Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
Managerial Ability Examining Financial Reporting Quality Effects on the relation between Managerial Ability and Future Stock Price Crash Risk [Volume 12, Issue 48, 2020, Pages 45-60]
Managerial Ability Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
Managerial Caution Managerial Reaction to Ambiguity: Analyzing the Relationship between Conservative Financial Reporting and Managerial Caution in Investment Process under Economic Growth Conditions [Volume 16, Issue 62, 2024, Pages 83-108]
Managerial Competency Impact of Operating Cash Flow on Research and Development Costs with Emphasis on the Role of Managers' Competency [Volume 13, Issue 49, 2021, Pages 81-96]
Managerial Conservatism The effect of the manager's conservatism on the company's financial policies [(Articles in Press)]
Managerial Ownership Factors affecting free cash flow valuation of listed companies in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 28-45]
Managerial Ownership The effect of ownership structure, financing method based on equity and time horizon of institutional investors on the Financial Performance of companies listed in Tehran Stock Exchange [(Articles in Press)]
Managers’ Ability Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
Managers’ earning forecast Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
Managers Financial Knowledge Wisdom Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [(Articles in Press)]
Managers Financial Knowledge Wisdom Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
Manager`s incentives Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
Managers' Moral Hazard The Effect of Information Efficiency of Stock Prices with Different Approaches on Adverse Stock selection and Managers' Moral Hazard [Volume 17, Issue 66, 2025, Pages 21-44]
Managers' Weak Moral Behaviors Investigating the Weaknesses of Managers' Moral Behaviors on the Corporate Governance System and the Financial Reporting Quality [Volume 16, Issue 61, 2024, Pages 5-24]
Mandatory Adoption The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange [Volume 11, Issue 43, 2019, Pages 151-170]
Mandatory Disclosure The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
Market-Based Approach Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
Market Competition The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
Market Efficiency Investigating the Efficiency of Tehran Stock Exchange in Reflecting the Accounting Earnings and Its Components' Information in Shares Prices: the Mishkin (1983) Test Approach [Volume 10, Issue 39, 2018, Pages 133-148]
Market feedback Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
Market Formation Explain and Design the Model of Formation of the Banking Services Market Based on Financial Technology (Fintech) in Iran Based on Grounded Theory [Volume 12, Issue 47, 2020, Pages 73-86]
Market Liquidity The Relationship Between Profit Management and Market Liquidity [Volume 13, Issue 49, 2021, Pages 119-132]
Market Reaction The affecting Factors on Stock Market reactions to Intangible information [Volume 11, Issue 44, 2019, Pages 5-22]
Market Reaction The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
Market-Related Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
Market Return Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
Market Risk Premium The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
Market Technical Efficiency Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency [Volume 11, Issue 42, 2019, Pages 107-124]
Market Timing" "Acquisition Excess Returns Using Quantitative Trading Strategies Whit Proper Timing Based on the Price Crash Factor in the Stock Market: Perspective of Behavioral Finance" [(Articles in Press)]
Market –to-Book Ratio Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
Market Value The Effect of The Board Faultlines on Value of Cash Holdings in Companies Listed on The Tehran Stock Exchange [Volume 17, Issue 66, 2025, Pages 81-102]
Market- Value -Added (MVA) A research on usefulness of stock valuation models to anticipate stock prices in TSE [Volume 4, Issue 16, 2012, Pages 4-15]
Market Value Based Leverage The relationship between corporate responsibility and corporate financial leverage [(Articles in Press)]
Market Value Based Leverage The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
Markov Switching Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]
Markov Switching A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
Markowitz Model Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
Maturity level To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
MDA Comparison of Ant Colony Algorithm (ACA) with MDA & LOGIT Methods in Financial Distress Prediction [Volume 6, Issue 23, 2014, Pages 120-143]
Measurement in Accountin Applying Business Intelligence in the Quality of Financial Information with Emphasis on Principles and Constraints and Measurement in Accounting [Volume 12, Issue 48, 2020, Pages 121-136]
Measure of profitability The investigation of relationship between volatility of profit ability ratios, retained earnings, capital expenditures, and changes incorporate dividend policy on firms listed in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 91-106]
Medical Costs Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
Message Conveying The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
Message Conveying The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
Meta-analysis Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
Meta-analysis Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
Meta Analysis Meta-analysis of effective financial and accounting factors and components in competitive strategies [(Articles in Press)]
Meta Analysis Meta-Analysis of Effective Financial and Accounting Factors and Components in Competitive Strategies [Volume 17, Issue 65, 2025, Pages 23-42]
Meta-analysis Approach Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
Meta-Synthesis Water Management Accounting Indicators: Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
Meta-Synthesis Application of The Meta-Combination Technique in The Evaluation of Internal Controls by Independent Auditors [Volume 17, Issue 67, 2025, Pages 5-26]
Mindfulness Effect of mindfulness on the ethical orientation of auditors working in the auditing profession [Volume 13, Issue 52, 2021, Pages 97-108]
Minimum Spanning Tree A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
Minority ownership Relationship between equity ownership groups and the amount of investment in companies admitted to the Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 79-94]
Mishkin (1983) Test Investigating the Efficiency of Tehran Stock Exchange in Reflecting the Accounting Earnings and Its Components' Information in Shares Prices: the Mishkin (1983) Test Approach [Volume 10, Issue 39, 2018, Pages 133-148]
Mishkin test The Effect of Firm growth on Mispricing of Accruals and Cash Flows in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 72-87]
Mispricing The Relation between Institutional Investors and Mispricing of Accruals on listed companies on the stock exchange [Volume 8, Issue 31, 2016, Pages 22-35]
Mispricing Disclosure Quality and Mispricing of Accruals and Cash Flows [Volume 5, Issue 19, 2013, Pages 38-53]
Mixed Approach Designing the model of factors that determine risk, environmental changes and stock returns of companies listed to the stock exchange of Iran [(Articles in Press)]
Mixed Approach Designing The Model of Factors that Determine Risk, Environmental Changes and Stock Returns of Companies Listed to The Stock Exchange of Iran [Volume 17, Issue 66, 2025, Pages 103-128]
Mixed Research Method A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
Modeling Modeling of Earnings Quality in Tehran Stock Exchange: Accruals Role [Volume 7, Issue 25, 2015, Pages 76-99]
Modeling Forecasting the Tehran Stock Market return by using following models؛ moving average (MA) and moving average model with external inputs (MAX) [Volume 4, Issue 16, 2012, Pages 16-37]
Momentum Factor Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
Monetary and Financial Policies The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
Monetary Policy Shocks Compilation of Stock Returns Model of Active Listed Banks Based on Risk Aversion Components, Investors' Willingness and Monetary Policy Shocks [Volume 17, Issue 65, 2025, Pages 43-60]
Moral Equity Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
Moral Intelligence The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
Moral Vision The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
Multiple Logit Modeling Bias Errors of Managers' Financial Decisions With a Multi-Level Approach [(Articles in Press)]
Multiple Logit Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
Multiple regression Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
Multivariate Discriminant Analysis Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
Mutual Fund The Role of Audit Institutions' Size of Investee Company on Trading Profit Gaining of Mutual Funds [Volume 17, Issue 66, 2025, Pages 5-20]
Mutual Funds The Relationship between Information Asymmetry and Earnings Management in Mutual Funds [Volume 8, Issue 32, 2016, Pages 54-73]
Mutual Funds Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency [Volume 11, Issue 42, 2019, Pages 107-124]

N

National accounting standards Investigating the Participation of Financial Statement Users in National Accounting Standard-Setting [Volume 5, Issue 20, 2013, Pages 90-107]
National Trust Designing and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
Negative fluctuations Oil price Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
Net cash flow from operating activities Study of board compensation and accounting performance indexes (Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
Net Flow Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency [Volume 11, Issue 42, 2019, Pages 107-124]
Net Income Explaining the market value of real options in TSE [Volume 9, Issue 35, 2017, Pages 39-56]
Net Income Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
Net Income Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
Net profit A Study about the power of accounting variables in predicting future cash flows, during the stages of company's life - cycles [Volume 6, Issue 23, 2014, Pages 144-160]
Net sustainable financing ratio The Effect of Fintech Development on Liquidity Efficiency [(Articles in Press)]
Network analysis Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client [Volume 14, Issue 56, 2022, Pages 53-74]
Network analysis Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
Network Theory A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
Neural Network (NN) The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
Neural Networks Comparison of neural networks and Auto regression performance in prediction of Dividend and Price Index [Volume 6, Issue 21, 2014, Pages 128-140]
Neuro finance Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
Newton's laws of motion explain stock prices A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
Non-executive director The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
Nonfamily ownership The Relationship Between Family & Nonfamily Ownership with Performance in Tehran Stock & Exchange [Volume 7, Issue 25, 2015, Pages 28-41]
Non-Financial Characteristics The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
Non Financial Performance Dimensions of Social Responsibility and Improving the Financial and Non-financial Performance of Companies [Volume 13, Issue 50, 2021, Pages 81-98]
Nonlinear method Provides a Model for Display the Structure of Financial Market by Valuation Laws [Volume 11, Issue 43, 2019, Pages 5-22]
Nonmedical Costs Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
Non-Operational Profit from Sale of Fixed Assets The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
Non-Profit Management Opportunistic The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
Nonsystematic Risk The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange [Volume 11, Issue 43, 2019, Pages 151-170]
Nonsystematic Risk The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
Non-Systematic Risk Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
Number of contracts Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Number of CPA employees Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Number of partners Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
Number of professional staff Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]

O

Obstacles to the Development of Public Sector Accounting Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]
OCF A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
Off Balance Sheet Financing Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
Operating activities The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
Operating Cash Flow Impact of Operating Cash Flow on Research and Development Costs with Emphasis on the Role of Managers' Competency [Volume 13, Issue 49, 2021, Pages 81-96]
Operating Cash Flows Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
Operating Cash Flows Survey of the relationship between Operating Earnings , accruals and Operating cash flows [Volume 4, Issue 15, 2012, Pages 116-133]
Operating income Standard deviation Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
Operating Leases Role of Off-Balance Sheet Lease Financing on Capital Structure and Financial Distress [Volume 11, Issue 41, 2019, Pages 37-52]
Operating performance Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
Operational Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
Operational risk Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
Opportunism, Financial Leverage The Relationship between the Asymmetric Behavior of Dividends and Managers' Opportunism with Regard to the Role of Financial Leverage [(Articles in Press)]
Opportunistic Earning Management The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
Optimal Cash Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
Optimal Cash Holding Levels Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
Optimal Limit Optimizing the Quality of Accounting Information for Sustainable and Intolerable Shareholders through PSO Algorithm [Volume 13, Issue 49, 2021, Pages 45-60]
Optimism and Pessimism Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility [Volume 16, Issue 63, 2024, Pages 39-60]
Optional Accrual Items Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
Optional Accruals The Effect of Auditor Tenure, Size of Audit Institute and Quality of Earnings on Share Price In Same Time [Volume 16, Issue 61, 2024, Pages 25-44]
Organizational Culture Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
Organizational Culture Presentation and Explanation of The Cultural Model of Internal Audit Development in Iran [Volume 17, Issue 65, 2025, Pages 83-102]
Organizational Environment Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
Organizational Ethical Behaviors, Internal Control Structure, Internal Control Effectiveness, Organizational Mindfulness Investigating the Effect of Internal Control Structure on Organizational Ethical Behaviours with the Mediating Role of Internal Control Effectiveness and the Moderating Role of Organizational Mindfulness [Volume 17, Issue 68, 2025, Pages 89-110]
Organizational Evolution and Strategic Planning Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
Organizational Position The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
Outside Director Experience The Effect of Informed Outside Directors on Investment Efficiency [Volume 16, Issue 63, 2024, Pages 5-22]
Out sourcing The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
Overinvestment The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
Over-Investment Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
Overproduction The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
Ownership Function Presenting the Creative Accounting Framework and evaluating its Axes in the Context of Capital Market Companies: Todim Fuzzy Algorithm [(Articles in Press)]
Ownership Rights The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
Ownership structure Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
Ownership structure "The investigative of effect of ownership structure on earning persistence of companies listed in Tehran Stock Exchange" [Volume 6, Issue 24, 2014, Pages 118-133]
Ownership structure Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
Ownership structure Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]

P

Panel Data and Seemingly Unrelated Regression Approach Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
Parisian Tourism Company Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
Participation Presenting a native model of the maturity of management processes and capabilities of audit firms [(Articles in Press)]
Participation papers Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
Partnership and Human Resource Development Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
Pay Dividends Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
P/BV) Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Perceived conflict Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
Percentage Managerial Ownership The investigation of the Effect of Board of Directors Characteristics on the Firm Performance in Different Level of Market Competition [Volume 6, Issue 24, 2014, Pages 34-49]
Percentage-of-completion method Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
Perception Fluctuations Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
Perceptions of Audit Quality perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
Performance Audit Quality Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
Performance Evaluation Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
Performance Evaluation The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
Performance measurement The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
Performance measurement Determining the Relationship between QToobin Ratio and Dividend per Share Criteria for Listed Companies in the Tehran Security Exchange [Volume 4, Issue 14, 2012, Pages 134-150]
Performance Metrics The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
Performance-Related Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
Persistence Themoderating effect of the sticky cost on the relationship between the earning qyality and its determinants [Volume 9, Issue 33, 2017, Pages 128-141]
Persistence The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Persistency Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
Personality Types Investigating the effect of auditor personality types on the dimensions of auditors' organizational silence [(Articles in Press)]
Personality Types Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
Personal Values Prioritization of Accountants’ Personal Values and Individual Characteristics: Some Criticism on Accountants Education [Volume 7, Issue 25, 2015, Pages 118-133]
Physical Economics and Stock Market Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
P&L Variables Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Political communication The study of relationship between management ability, political relationship and reporting fake finance [Volume 13, Issue 50, 2021, Pages 23-42]
Political connection Effects of political communication on investment and Reducing financing constraints in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 4-23]
Political Connections The effect of political communication on the value of cash with the mediating role of agency costs [(Articles in Press)]
Political Connections The impact of accounting information quality on tax avoidance based on political relations [(Articles in Press)]
Political Relations Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
Pool Data Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
Portfolio Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
Portfolio Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
Portfolio Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
Positive Accounting Theory Examining Earnings Management in IPO Firms in Contrast to the Other Firms: Evidence from Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 4-17]
Post Implementation Review of Accounting Standards Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
Power Transition Auditor Partner Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
Precautionary Incentives Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
Predictability Themoderating effect of the sticky cost on the relationship between the earning qyality and its determinants [Volume 9, Issue 33, 2017, Pages 128-141]
Predictability The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Predictability Information quality proxies analysis from precision Aspect [Volume 6, Issue 22, 2014, Pages 18-35]
Predictable Earnings Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
Predicting Investigation into the decomposition of cash flows in predicting future operating cash flows [Volume 7, Issue 25, 2015, Pages 100-117]
Price Difference in Stock Trading Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
Priced Risk Fundamental-Based Risk Measurement and its Relation with Risk Adjustment and Stock Return [Volume 4, Issue 16, 2012, Pages 38-61]
Pricing of Audit Services Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
Principal component analysis (PCA) The compilation of predicting patterns of financial distress using internal analysis data and artificial intelligent techniques’’ [Volume 4, Issue 16, 2012, Pages 120-135]
Prior Period Adjustments The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
Private Information Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
Private Ownership Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
Privatization Evaluating Governmental Corporations Financial Performance after Privatization in Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 140-155]
Privatization Stock Exchange and assignment practices stocks to the private sector [Volume 4, Issue 15, 2012, Pages 74-87]
Privatization The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
Privatization Development Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
Probability of Fraud in Financial Statements Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
Production cost Optimization and controlling of inventory under uncertainty with dynamic system [(Articles in Press)]
Productivity Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
Productivity A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
Product Market Effect of Competition Risk in Product Market on Cash Holding Level in Firms Having Constraints in Financing and Investment Opportunities [Volume 7, Issue 27, 2015, Pages 98-81]
Professional Auditor's Career Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
Professional commitment A Survey on Relationship between Auditors Professional and Organizational Commitment with Dysfunctional Audit Behavior [Volume 7, Issue 27, 2015, Pages 34-53]
Professional Commitment, Burnout, Audit Quality The Impact of Auditors 'Social Communication on Audit Quality [(Articles in Press)]
Professional Development The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
Professional Ethics Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
Professional Identity Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
Professional Independence The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
Professionalism Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
Professional Organizations Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
Professional services Presenting a model of ethical hypocrisy among auditors in professional services [(Articles in Press)]
Professional Skepticism Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
Professional Skepticism The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [(Articles in Press)]
Professional Skepticism The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
Professional Skepticism, Outward Skeptical Orientation, Inward Skeptical Orientation, Skeptical Judgments and Skeptical Actions The Effect of Skeptical Orientation on Auditors’ Skeptical Judgments and Skeptical Actions [Volume 17, Issue 68, 2025, Pages 5-26]
Profitability Examine the relationship between ROI,ROI,ROE in holding companies [Volume 9, Issue 33, 2017, Pages 142-157]
Profitability The importance of working capital management in determining the profitability of the companies studied (automotive, and chemical) in the Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 165-178]
Profitability Explaining the Effect of the Dynamics of the Capital Structure, Profitability and Economic Value Added on EPS of the Company Listed in Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 5-20]
Profitability The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
Profitability The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
Profitability Anomaly The Profitability Anomaly and The Sticky Investor Sentiment [(Articles in Press)]
Profitability Industry Coefficient Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
Profit Announcement The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
Profit Change Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
Profit Earnings Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings [Volume 12, Issue 45, 2020, Pages 201-218]
Profit from long-lived assets sales Earning management through Timimg of long-lived assets sales [Volume 4, Issue 15, 2012, Pages 102-115]
Profit Management The Relationship Between Profit Management and Market Liquidity [Volume 13, Issue 49, 2021, Pages 119-132]
Profit Quality Investigating the Effect of Risk-Taking Behavior and Financial Crisis on Earnings Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 62, 2024, Pages 133-156]
PSO algorithm Optimizing the Quality of Accounting Information for Sustainable and Intolerable Shareholders through PSO Algorithm [Volume 13, Issue 49, 2021, Pages 45-60]
Psychological Security Created by the Tax Director General Audit Knowledge and Psychological Security Created by the Tax Director General and its Effects on Tax Fraud Detection and Fraud Information Sharing [Volume 16, Issue 64, 2024, Pages 63-82]
Public Financial Information Information Content of Audit report in Predicting Bankruptcy [Volume 11, Issue 44, 2019, Pages 175-194]
Public Sector Accounting Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]
Public Sector Accounting Standards Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]

R

Raising Capital Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
Ranking Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
Ranking Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client [Volume 14, Issue 56, 2022, Pages 53-74]
Rational Pricing Investigating the Efficiency of Tehran Stock Exchange in Reflecting the Accounting Earnings and Its Components' Information in Shares Prices: the Mishkin (1983) Test Approach [Volume 10, Issue 39, 2018, Pages 133-148]
Ratio of Book Value to Market Value Appraising Expected Return Prediction on Corporate Using the Carhart Four-Factor Model [Volume 9, Issue 35, 2017, Pages 57-70]
Readability measurement Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]
Readability of Financial Reports The Impact of Corporate Culture on Readability Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
Real Activities Management Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
Real Earnings Management The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings [Volume 11, Issue 42, 2019, Pages 89-106]
Real Earnings Management The Effect of Audit Quality, Real and Accrual Earnings Management on Financial Statement Restatements [Volume 11, Issue 44, 2019, Pages 63-90]
Real Earnings Management Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
Real Earnings Management The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
Real Earnings Management Aggressive The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings [Volume 11, Issue 42, 2019, Pages 89-106]
Real Performance Manipulation Investigating the Relationship between Weaknesses with the Importance of Internal Control and Evidence of Actual Performance Manipulation in Companies Listed in the Tehran Stock Exchange [Volume 12, Issue 47, 2020, Pages 101-114]
Recent Graduates of Accounting Dissensions in the Desirable Undergraduate Accounting Curriculum among Accounting Educators, Auditors, Accountants and Recent Graduates of Accounting [Volume 4, Issue 15, 2012, Pages 22-41]
Recognition Psychology Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
Recognition Psychology Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
Redemption Flow Using DEA Model to Measure the Effect of Mutual Funds Capital Flows on Capital Market Technical Efficiency [Volume 11, Issue 42, 2019, Pages 107-124]
Relative Valuation Model (P/E Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Relevance Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
Relevance Profit The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches [Volume 11, Issue 41, 2019, Pages 111-128]
Reliability Impact of Qualitative Characteristics of Accounting Information on Cost of Common Stock Capital [Volume 9, Issue 36, 2017, Pages 35-50]
Reporting Presenting a native model of the maturity of management processes and capabilities of audit firms [(Articles in Press)]
Reporting Quality. Application of The Meta-Combination Technique in The Evaluation of Internal Controls by Independent Auditors [Volume 17, Issue 67, 2025, Pages 5-26]
Re-Presentation of the Financial Statements The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
Representation Theory Investigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2020, Pages 107-120]
Reputation repair incentive Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
Requirements of Official Institutions The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
Research and Development Expenditures Impact of Operating Cash Flow on Research and Development Costs with Emphasis on the Role of Managers' Competency [Volume 13, Issue 49, 2021, Pages 81-96]
Research Trend Analysis Analysis of Research Trends and Content Changes in Articles of the Journal of Accounting and Auditing Research: A Review of 16 Volumes (2009-2024) [(Articles in Press)]
Research Vision The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
Residual Income Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
Resistance to change Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
Resources and Expenditures Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
Restated Yearly Income Restated Yearly Income and Factors Influencing Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
Restatement The Effects of Prior Period Adjustments on Firm Growth of the Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 135-154]
Restatement Institutional investor inattention and audit quality [(Articles in Press)]
Restatement Institutional Investor Inattention and Audit Quality [Volume 17, Issue 66, 2025, Pages 45-64]
Restatement The Role of Key Audit Matters Disclosure in Enhancing Financial Reporting Quality: Empirical Evidence from Restatements and Tax Avoidance in Iran Stock Exchange [(Articles in Press)]
Restatement of earnings The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
Restatement of Financial Statements The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
Restatement Severity The Relationship between Managerial Overconfidence and Restatement of Financial Statements [Volume 11, Issue 42, 2019, Pages 53-70]
Restructured Financial Statements The Study of Value Relevance of Disaggregated Profitability Based on the New Framework of Financial Statements proposed by IASB & FASB, for Tehran Stock Exchange Companies. [Volume 9, Issue 33, 2017, Pages 24-41]
Return on Asset The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
Return on Assets Relation between Investment Cash Flows And Financial Leverage on the Garanted Companies in Tehran Stock Exchange [Volume 9, Issue 36, 2017, Pages 5-16]
Return on Assets Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
Return on Assets The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
Return on Equity Comparative Study of Capital Adequacy and its Effect on the Performance of Commercial Banks; a Case Study of Banks in Iran and Turkey [Volume 13, Issue 51, 2021, Pages 81-94]
Return on Equity Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
Return on Stock The Study of Relationship between Accruals Persistence & Return on Stock [Volume 6, Issue 21, 2014, Pages 86-99]
Revaluation Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2024, Pages 43-62]
Revenue Changes Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
Revised Iranian Accounting Standards No.19 Effectiveness of Revised Iranian Accounting Standards No.19 (Business Combination) [Volume 11, Issue 42, 2019, Pages 5-30]
Revised Presentation of Financial Statements The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
Risk Aversion Compilation of Stock Returns Model of Active Listed Banks Based on Risk Aversion Components, Investors' Willingness and Monetary Policy Shocks [Volume 17, Issue 65, 2025, Pages 43-60]
Risk avoidance incentive Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
Risk Management Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
Risk Management A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
Risk Management The effect of risk management on the speed of achieving optimal working capital: the generalized moments approach (GMM) [(Articles in Press)]
Risk of Expected Fall in Stock Prices Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
Risk Pricing Model Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
Risky Behavior Investigating the Effect of Risk-Taking Behavior and Financial Crisis on Earnings Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 62, 2024, Pages 133-156]
ROA An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
ROA Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
ROE An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]
ROE Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
Role of Monitoring Auditor The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
ROS An investigation the impact of exchange rate fluctuations on profitability of listed export companies in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 5-20]

S

Sales Growth Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]
Scientometrics Analysis of Research Trends and Content Changes in Articles of the Journal of Accounting and Auditing Research: A Review of 16 Volumes (2009-2024) [(Articles in Press)]
Securities Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
Self-Explanation Process Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
SEM.Aliabad Kat Providing a model of health tourism brand equity [Volume 13, Issue 50, 2021, Pages 99-112]
Sensitivity Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
Serial Correlation of Cash Flow Changes Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
Service cost The effect of out-sourcing on Health Services Costs of Qom Health Center by Activity based Costing approach [Volume 9, Issue 33, 2017, Pages 88-107]
Servqual The Effect of Certified Public Accountants’ External Accountability on Improving Public Trust and Better Performance of Certified Public Accountants' Reports [Volume 16, Issue 63, 2024, Pages 23-38]
Shareholder Quality Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
Simulation Calculation of Cost of Products Through the Activity-Based Costing Method Using Simulation (Case Study of Industrial Group Manufacturing Group) [Volume 11, Issue 41, 2019, Pages 71-88]
Simullaneous Equation System Investigate the relationship between liquidity, disclosure quality and firm value based on the system of simultaneous equations [Volume 9, Issue 35, 2017, Pages 107-128]
Size Factor Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
Small Audit Firms Small Audit Firms and Earnings Management [Volume 10, Issue 40, 2018, Pages 181-194]
Small Shareholder Rights Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
SMEs The Impact of Financial Performance on SMEs Utilization of Trade Credit [Volume 14, Issue 54, 2022, Pages 39-50]
Smoothing and Non-Smoothing Firms The Role of Inappropriate Pricing on Investment Costs and Capital Structure in Profit Smoothing and Non-smoothing Firms [Volume 12, Issue 47, 2020, Pages 37-54]
Social Communication, Auditors' The Impact of Auditors 'Social Communication on Audit Quality [(Articles in Press)]
Social conservatism The Relationship between Social Conservatism and Accountants and Auditors Ethical Orientation [Volume 11, Issue 42, 2019, Pages 177-192]
Social Responsibilities Dimensions of Social Responsibility and Improving the Financial and Non-financial Performance of Companies [Volume 13, Issue 50, 2021, Pages 81-98]
Social trust The role of Trust on the Reaction of Investors against Announcement of Profit by Emphasizing on the Requirements of Official Institutions and Information Asymmetry [Volume 7, Issue 26, 2015, Pages 92-107]
Social trust Investigating the Role of Social Trust and Corporate Social Responsibility with Structural Equation Modeling Approach [Volume 16, Issue 61, 2024, Pages 125-144]
Social trust Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
Speculative Incentives Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
Speed Cash Adjustment Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
Speed of Partial Adjustment Cash Holding Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
SRMM To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
Stability Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
Staff Enabling Inflectional Factors on Mostazafan Foundation Organizational Excellence [Volume 11, Issue 41, 2019, Pages 89-110]
Stagelberg Modeling corporate sustainability reporting in Iran's capital market (based on the approaches of quantum finance and game theory) [(Articles in Press)]
State Owned Companies Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
Stepwise method Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
Sticky Cost The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Sticky Sentiment The Profitability Anomaly and The Sticky Investor Sentiment [(Articles in Press)]
Stock Abnormal Return The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
Stock Exchange The importance of working capital management in determining the profitability of the companies studied (automotive, and chemical) in the Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 165-178]
Stock Exchange The Role of Trading Volumes and Liquidity on Investment Opportunities and Capital Expenditures in Companies Listed in the Tehran Stock Exchange [Volume 11, Issue 44, 2019, Pages 195-210]
Stock Exchange A research on usefulness of stock valuation models to anticipate stock prices in TSE [Volume 4, Issue 16, 2012, Pages 4-15]
Stockholder Behavior The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
Stock Liquidity Review of the Relation of Auditor’s Size, Tenure & Industry Specialization with Stock Liquidity [Volume 6, Issue 21, 2014, Pages 38-51]
Stock Liquidity Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk [Volume 12, Issue 45, 2020, Pages 5-22]
Stock Liquidity Investigation the Impact of Stock Liquidity on Corporate Risk-Taking [Volume 17, Issue 66, 2025, Pages 65-80]
Stock market A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
Stock Market Analysts’ Prediction Error Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
Stock Market Development Impact of Stock Market Development Corporates Social Responsibility [Volume 12, Issue 46, 2020, Pages 81-96]
Stock markets Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
Stock market value The Relationship between Profitability criteria and Risk With stock price Based on Cash Flow Patterns (Case study: companies growing and declining) [Volume 9, Issue 33, 2017, Pages 4-23]
Stock portfolio Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
Stock Price Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
Stock Price Crashes Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes [Volume 10, Issue 39, 2018, Pages 111-132]
Stock Price Crash Risk The Investigation of Mechanisms to Prevent Stock Price Crash Risk [Volume 11, Issue 42, 2019, Pages 31-52]
Stock Price Crash Risk Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
Stock Price Crash Risk The Effect of Debt Maturity on Future Stock Price Crash Risk by considering Corporate Governance [Volume 12, Issue 48, 2020, Pages 95-106]
Stock Price Crash Risk The Impact of Innovation on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
Stock Price Crash Risk Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
Stock Price in the Initial Public Offering Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Stock Prices Crash Risk The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]
Stock Return The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
Stock Return A Study of the Effect of Corporate Governance Score on the Relation between Fundamental Variable of Accounting and Stock Return in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 41, 2019, Pages 147-162]
Stock Returns Forcasting and Modeling Stock Returns Volatility in Tehran Stock Exchange Using GARCH Models [Volume 11, Issue 43, 2019, Pages 55-70]
Stock Returns Investigating the Effect of Momentum on the Risk and Stock Returns and Simultaneous Impact [Volume 11, Issue 43, 2019, Pages 71-84]
Stock Returns Examine the relationship between ROI,ROI,ROE in holding companies [Volume 9, Issue 33, 2017, Pages 142-157]
Stock Returns The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
Stock Returns Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]
Stock Returns The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
Stock Returns Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
Stock Returns Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
Stock Returns Investigating the Impact of Distribution Growth Income and Stock Returns in Forecasting GDP [Volume 14, Issue 56, 2022, Pages 191-206]
Stock Returns The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
Stock Returns Designing the model of factors that determine risk, environmental changes and stock returns of companies listed to the stock exchange of Iran [(Articles in Press)]
Stock Returns The Moderating Effect of Investor Sentiment on The Relationship between Conditional Variance and Stock Returns by Comparing the Rolling Window Model. Mixed Data Sampling Approach, GARCH and Asymmetric GARCH Models [Volume 17, Issue 65, 2025, Pages 103-138]
Stock Returns Designing The Model of Factors that Determine Risk, Environmental Changes and Stock Returns of Companies Listed to The Stock Exchange of Iran [Volume 17, Issue 66, 2025, Pages 103-128]
Stock Returns, Tehran Stock Market, GARCH model Exchange Rate Volatilities & Stock Return in Iran [Volume 6, Issue 22, 2014, Pages 4-17]
Stock Risk Investigating the Effect of Momentum on the Risk and Stock Returns and Simultaneous Impact [Volume 11, Issue 43, 2019, Pages 71-84]
Stocks Liquidity On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
Stock trading costs Investigating the Relationship of Accrual Components and Stock Trading Costs [Volume 9, Issue 34, 2017, Pages 24-41]
Strategic Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
Strategic Human Resource Management Factors Influencing the Development of Strategic Human Resource Management in Parsian Tourism Company [Volume 11, Issue 43, 2019, Pages 103-132]
Strategic Planning A Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]
Structural Capital Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]
Structural Capital Efficiency Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
Structural Equation Modeling the Role of Similar-to-Me Perceptual Bias in the Auditor's Professional Maturity [Volume 15, Issue 60, 2023, Pages 65-84]
Structural Equation Modeling (SEM) The Investigation of Co-Determination of Capital Structure and Stock Returns in Listed Companies in Tehran Stock Exchange (TSE) [Volume 7, Issue 25, 2015, Pages 12-27]
Structural Equations Investigating the Role of Social Trust and Corporate Social Responsibility with Structural Equation Modeling Approach [Volume 16, Issue 61, 2024, Pages 125-144]
Structural Vector Error Correction model (SVEC) Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
Structure and Functions of Government A Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country [Volume 12, Issue 45, 2020, Pages 41-54]
Structured Equation Modeling (SEM) The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
Structure Leadership Style The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
Style Investing Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
Sukuk issuance Feasibility Sukuk issued in comparison with other methods of financing in The companies listed on the Stock Exchange [Volume 7, Issue 25, 2015, Pages 58-75]
Supply Chain Mmanagement Modelling cash flow and Investigate Bullwhip Effect on Cash Flow of the Firm on the Supply Chain [Volume 11, Issue 44, 2019, Pages 161-174]
Supply of money Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
Support Vector Machine Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
Surplus Return The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Surplus Returns The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
Sustainability Modeling corporate sustainability reporting in Iran's capital market (based on the approaches of quantum finance and game theory) [(Articles in Press)]
Sustainable and Intolerable Shareholders Optimizing the Quality of Accounting Information for Sustainable and Intolerable Shareholders through PSO Algorithm [Volume 13, Issue 49, 2021, Pages 45-60]
Symbols and Signs Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
Systematic risk Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
Systematic risk The effect of RISK on CONSERVATISM [Volume 7, Issue 26, 2015, Pages 74-91]
Systematic Risks The Consequence of the Risk Relevance of International Financial Reporting Standards in Listed Iranian Banks on the Tehran Stock Exchange [Volume 11, Issue 43, 2019, Pages 151-170]
System Du pint The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]

T

Tax Aggressiveness Reporting Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
Tax Avoidance The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]
Tax Avoidance Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
Tax Avoidance The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy [Volume 12, Issue 45, 2020, Pages 113-132]
Tax Avoidance Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
Tax Avoidance Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
Tax Avoidance The impact of accounting information quality on tax avoidance based on political relations [(Articles in Press)]
Tax Avoidance The Role of Key Audit Matters Disclosure in Enhancing Financial Reporting Quality: Empirical Evidence from Restatements and Tax Avoidance in Iran Stock Exchange [(Articles in Press)]
Tax Compliance Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
Tax Culture, Personal Values, Self-Enhancement, Conservation Individual Values of Self-Enhancement and Conservation, and Tax Culture [Volume 17, Issue 68, 2025, Pages 133-150]
Tax Definite Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
Taxes Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
Tax Evasion Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
Tax Fraud Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
Tax Gap Capacity of Tax in Iran [Volume 10, Issue 40, 2018, Pages 159-180]
Tax Income Survey Relation between Tax Avoidance and tax difference in listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2014, Pages 50-75]
Tax in Iran Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
Tax Organization Risks Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
Tax policy Capacity of Tax in Iran [Volume 10, Issue 40, 2018, Pages 159-180]
Tax Pressure Study Of Main Components Of Effective Tax Rate In The Accepted Firms, In The Tehran Stock Exchange, Based On Model Of Multivariate Nonlinear Regression. [Volume 6, Issue 24, 2014, Pages 76-89]
Tax Proceedings Providing the cost model of corporate income tax collection in the stages before tax proceedings and tax proceedings to taxpayers [(Articles in Press)]
Tax Process Outsourcing Risk Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
Team-Based Learning (TBL) Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting [Volume 12, Issue 45, 2020, Pages 55-70]
Tehran Stock Exchange The Association of Earning Management and Financial Distress With in Global Financial Crisis Period in Tehran Stock Exchange [Volume 9, Issue 35, 2017, Pages 21-38]
Tehran Stock Exchange Investigating Time Varying Herd Behavior: A Markov Switching Approach [Volume 11, Issue 42, 2019, Pages 125-142]
Tehran Stock Exchange Audit opinion improvement and timing of Disclosure [Volume 8, Issue 29, 2016, Pages 68-79]
Tehran Stock Exchange Audit Quality and Accounting Conservatism: Evidence from the Listed Companies on the Tehran Stock Exchange [Volume 7, Issue 27, 2015, Pages 4-19]
Tehran Stock Exchange Investigating the Impact of Product Market Competition on the Dividend Payouts of Listed Companies on the Tehran Stock Exchange [Volume 6, Issue 22, 2014, Pages 94-109]
Tehran Stock Exchange the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
Tehran Stock Exchange The Effect of Earnings Management on the long-term Investment Productivity of Selected Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 49, 2021, Pages 97-118]
Tehran Stock Exchange Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
Tehran Stock Exchange Providing a Model for Measuring the Transparency of the Information Environment in the Stock Market Using the Qualitative Characteristics of Financial Information [Volume 15, Issue 57, 2023, Pages 69-88]
Tehran Stock Exchange Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
Tehran Stock Exchange The effect of the manager's conservatism on the company's financial policies [(Articles in Press)]
Tehran Stock Exchange (TSE) Investigating the Effect of Managers’ and Market Perceptions Regarding Firm’s Value on Capital Expenditures in Imperfect Markets Considering Agency Problems [Volume 9, Issue 34, 2017, Pages 88-103]
Tehran Stock Exchange (TSE) Macroeconomic Variables Fluctuations and Management Earnings Forecast Horizon [Volume 11, Issue 41, 2019, Pages 21-36]
Tehran Stock Exchange (TSE) Investigating the Relationship between Intangible Assets, Profitability and Value of Firms Listed in Tehran Stock Exchange [Volume 7, Issue 26, 2015, Pages 4-27]
Tehran Stock Exchange (TSE) Earnings per Share forecasting models using MLP and RBF Neural Networks on the listed firms in Tehran Stock Exchange (TSE) [Volume 6, Issue 21, 2014, Pages 100-115]
Tehran Stock Exchange (TSE) Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
Tendency to Whistleblowing Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
Tenure of Audit Committee Members Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
Testosterone Hormone The Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
The Audit Partner The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches [Volume 11, Issue 41, 2019, Pages 111-128]
The Cost of Equity An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
The effect of mediation The Investigation of Mediating Effect of Costs of Research and Development Disclosure on the Relationship between Product Market Competition and Stock Returns [Volume 9, Issue 33, 2017, Pages 108-127]
The Future of Accounting Research Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
Theme analysis Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
Theme analysis Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
Theory of Price Distinctiveness According to Quality Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
The Role of Government Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
The theory of legitimization Corporate Social Responsibility and Information Asymmetry (Companies listed on the Tehran Stock Exchange) [Volume 8, Issue 30, 2016, Pages 126-135]
The Type of Corporate Ownership and Stock Companies Effect of Corporate Ownership Type on the Relationship between Earnings Management and Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 11, Issue 42, 2019, Pages 71-88]
Thinking style Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [(Articles in Press)]
Thinking style Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
Time Budget Pressure The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [(Articles in Press)]
Time Budget Pressure The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
Timeliness Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
Timeliness The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Timeliness of Earning Investigation the Relationship between the Corporate Governance Mechanisms and Timeliness of Earning with Emphasis on the Corporate Financial Distress in Tehran Stock Exchange [Volume 11, Issue 44, 2019, Pages 45-62]
Timimg of transactions Earning management through Timimg of long-lived assets sales [Volume 4, Issue 15, 2012, Pages 102-115]
Tobin's Q Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
Tobin's Q Study of board compensation and accounting performance indexes (Evidence from: listed firms in Tehran Stock Exchange) [Volume 6, Issue 23, 2014, Pages 24-35]
Tobin’s Q Investigation the impact corporate governance structure on financial Performance and valuation in public firms [Volume 4, Issue 15, 2012, Pages 88-101]
Tobit Regression Influence of Corporate Governance and Capital Structure Indexes on Agency Cost [Volume 4, Issue 14, 2012, Pages 82-97]
Todim Fuzzy Algorithm Presenting the Creative Accounting Framework and evaluating its Axes in the Context of Capital Market Companies: Todim Fuzzy Algorithm [(Articles in Press)]
TOPSIS Selection strategic indicators and measure the financial performance of companies Using fuzzy AHP and TOPSIS (Case Study: Chemical Industry in Tehran Stock Exchange) [Volume 11, Issue 44, 2019, Pages 125-144]
TOPSIS Technique Identify and Ranking the Effective Factors On the Implementation of Continuous Auditing By TOPSIS Technique [Volume 9, Issue 33, 2017, Pages 56-73]
Total Assets Determining Factors of Financial Stability in Investments Companies Accepted in Securities Market [Volume 9, Issue 36, 2017, Pages 17-34]
Trading Volume The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
Trading Volume Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
Trading Volume Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
Traditional Vision The Study and Recognition of Dominated view about the Teaching of Accounting in Universities; Traditional view or Ethical view [Volume 6, Issue 23, 2014, Pages 56-69]
Transaction Incentives Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
Transformational Leadership Transformational client leadership and auditor objectivity with emphasis on the role of professional identification [Volume 13, Issue 52, 2021, Pages 147-166]
Transparency Designing and Evaluating a Model to Explain Economic Transparency and National Trust by Emphasis on E-Commerce [Volume 12, Issue 46, 2020, Pages 187-206]
Transparency Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
Transylvania Studing Transylvania Effect on Stock Return and Trading Volume [Volume 4, Issue 14, 2012, Pages 114-133]
Triple-Entry Bookkeeping Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
Turnover The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
Two-dimensional accounting A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
Type of Industry Disclosure of Intellectual Capital in Financial Reporting of firms which listed in Tehran Stock Exchange [Volume 6, Issue 21, 2014, Pages 116-127]
Type of Opinion The Relationship between Type of Audit Opinion And Audit Size with Tax Avoidance Using Heckman [Volume 11, Issue 43, 2019, Pages 171-186]

U

Ultra-Corporate Financial Crisis A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
Unbounded Rationality The Role of Cognitive Psychology Concepts (Limited and Unlimited Rationality) in Effective Earning Management Behavior [Volume 17, Issue 65, 2025, Pages 61-82]
Uncertainty The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
Uncertainty The moderating role of uncertainty in the context of the impact of business strategy on labor investment efficiency [(Articles in Press)]
Unconditional Conservatism The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]
Unconditional Conservatism The effect of capital structure on unconditional conservatism and agency costs in firms listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 36-53]
Under-investment Effects of Cash Flow on Corporate Investment Decisions [Volume 6, Issue 23, 2014, Pages 4-23]
Under pricing Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
Unexpected Accruals Relationship between optional accruals and accounting conservatism [Volume 4, Issue 15, 2012, Pages 134-155]
Unexpected Cash Changes The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
Unmanaged Earnings The Relationship between Environmental Uncertainty and manager's Use of Discretionary Accruals among Listed Firms in the Tehran’s Stock Exchange [Volume 4, Issue 14, 2012, Pages 20-37]
Unrealistic Tax Returns Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
Unusual Changes Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
Users The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [(Articles in Press)]
Users The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]

V

VAIC Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
Validation Analysis of Causes increased overdue Receivables sample bank and Strategies to prevent and reduce [Volume 5, Issue 17, 2013, Pages 124-143]
Valuation Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
Valuation Laws Provides a Model for Display the Structure of Financial Market by Valuation Laws [Volume 11, Issue 43, 2019, Pages 5-22]
Value Accounting for intellectual capital: on the elsive path from theory to practice [Volume 7, Issue 25, 2015, Pages 4-11]
Value The Impact of Private Ownership ratio on Economic Value added (EVA) And Return On Asset (ROA) in Tehran Stock Exchange Corporations [Volume 4, Issue 14, 2012, Pages 66-81]
Value Added The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange [Volume 4, Issue 14, 2012, Pages 98-113]
Value Added Intellectual Coefficient - Pulic (AVIC) model Methods of measuring intellectual capital and economic added value [Volume 8, Issue 29, 2016, Pages 97-110]
Value Added Market Investigation the relationship between changes of profit and loss statement items and value- added changes in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 109-120]
Value and Size The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
Value Co-creation A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
Value Factor Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
Value of Cash Holdings The Impact of Aggressive Real Earnings Management on the Value of Firm Cash Holdings [Volume 11, Issue 42, 2019, Pages 89-106]
Value Relationship Investigating The Impact Of Audit Committee Chair Characters On The Relationship Between Delay In Financial Reporting And Value Relevance [Volume 12, Issue 48, 2020, Pages 107-120]
Value Relevance Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Value Relevance Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
Value Relevance of Accounting Information The relationship between conservatism and value relevance of accounting information in the Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 18-31]
Virtual Currency The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]
Volatility anomaly Asymmetric Risk and Expected Return [Volume 9, Issue 36, 2017, Pages 97-114]
Volatility of Earnings Survey of comparing the effect of ownership type ( public and private ) on the earnings quality of firms listed in Tehran Stock Exchange [Volume 9, Issue 34, 2017, Pages 42-57]
Volatility Spillover, Correlation Coefficients, Copula-Vine Model, Multivariate Garch Model Dependence and Spillover between Oil, Stock and Currency Markets: Evidence from the Multivariate Vine and Garch Copula Frameworks [Volume 17, Issue 68, 2025, Pages 111-132]
Voluntary Disclosure The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
Voluntary Disclosure The relationship between quality of aggregate disclosure (mandatory and voluntary) and financial and nonfinancial characteristics of companies listed in Tehran Stock Exchange [Volume 7, Issue 28, 2015, Pages 18-35]
Voluntary Discretionary Accruals The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]

W

Water accounting Water Management Accounting Indicators: Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
Water Management Accounting Water Management Accounting Indicators: Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
Weaknesses in Internal Control and Auditing Investigating the Relationship between Weaknesses with the Importance of Internal Control and Evidence of Actual Performance Manipulation in Companies Listed in the Tehran Stock Exchange [Volume 12, Issue 47, 2020, Pages 101-114]
Weaknesses of Law Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
Whistleblowing Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior [Volume 15, Issue 60, 2023, Pages 43-64]
Whistleblowing Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
WHR Ratio The Effect of Anderogenic Characteristics and Moderating Role of the Corporate Governance on the Performance of the Firm [Volume 12, Issue 46, 2020, Pages 147-168]
Window data envelopment analysis Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran [Volume 6, Issue 24, 2014, Pages 4-15]
Women Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2024, Pages 125-144]
Working capital adjustment speed The effect of risk management on the speed of achieving optimal working capital: the generalized moments approach (GMM) [(Articles in Press)]

Accounting and Auditing Research

Keyword Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X