Keyword Index

A

  • Abnormal Audit Fee Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
  • Abnormal stock returns Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
  • Accounting Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]
  • Accounting-Based Approach Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
  • 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 Education Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
  • Accounting information quality Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
  • 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]
  • 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]
  • Action Strategies Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
  • Actual Audit Quality The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
  • 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]
  • 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]
  • Age of the firm Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
  • 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]
  • ARMS Index Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
  • 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]
  • 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 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 Resitduals Abnormal Audit Fees and Accounting Quality [Volume 12, Issue 47, 2020, Pages 87-100]
  • Audit firm Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
  • 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's Opinion Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
  • 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]
  • Auditor's Quality Auditor Quality, Earning Management and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 169-186]
  • 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 Perception The Presentation of the Market Perception Pattern from Audit Quality [Volume 12, Issue 47, 2020, Pages 133-152]
  • 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]

B

  • 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]
  • Bankruptcy Forecasting Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
  • Banks Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
  • Basel Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
  • Basis for Modified Opinion Basis for Modified Auditor's Opinion and Earning Management [Volume 12, Issue 45, 2020, Pages 23-40]
  • 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]
  • 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 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]

C

  • 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]
  • Cash Holding Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
  • 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]
  • Concentration on Customer Concentration on Customer and Earnings Management: Empirical study of Tehran Stock Exchange [Volume 12, Issue 48, 2020, Pages 137-156]
  • 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]
  • 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]

D

  • Data envelopment analysis method A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
  • 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]
  • 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]
  • Disciplinary sanctums Factors Affecting CPA Firms Audit reports Quality [Volume 12, Issue 48, 2020, Pages 21-44]
  • 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]
  • Dividend Changes Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]

E

  • 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]
  • 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 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]
  • 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]
  • 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]
  • Efficiency A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]
  • 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]
  • Environmental uncertainty Investigating the Relationship between Environmental Uncertainty, Institutional Ownership and Tax Avoidance [Volume 12, Issue 46, 2020, Pages 133-146]
  • 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]
  • 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]

F

  • 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]
  • 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 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 health Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
  • 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 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 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 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]
  • Future of Accounting Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
  • 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]
  • Fuzzy Delphi Method A Model for Assessing Efficiency from the Accounting Information Perspective [Volume 12, Issue 47, 2020, Pages 153-170]

G

  • 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]
  • 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]
  • 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]

H

  • Halo Effect Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
  • Human capital Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital [Volume 12, Issue 45, 2020, Pages 71-88]

I

  • Idiosyncratic Volatility Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
  • 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]
  • Information Asymmetry Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
  • 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]
  • 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]
  • 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 Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
  • 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 Internal Audit Position and Its Performance Process in Iran’s Bank System [Volume 12, Issue 45, 2020, Pages 187-200]
  • Intervening Conditions Investigating Factors Affecting Audit Fees: Factors Related to the Professional, Cultural and Social Environment [Volume 12, Issue 46, 2020, Pages 43-64]
  • Investment Impact of Brand Investment on the Future Financial Health of Companies [Volume 12, Issue 47, 2020, Pages 171-184]
  • 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]
  • Investors’ Sentiment Stock Price Crash Risk: Investors' Sentiment and the Moderator Role of Earnings Management [Volume 12, Issue 47, 2020, Pages 115-132]
  • 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]

K

  • Knowledge Based firms 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]

L

  • 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]

M

  • 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]
  • 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]
  • Market-Based Approach Bankruptcy Risk of Companies; A Comparative Study [Volume 12, Issue 47, 2020, Pages 55-72]
  • 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 Reaction The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality [Volume 12, Issue 46, 2020, Pages 21-42]
  • 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]
  • 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]
  • Mixed Research Method A model for value co-creation in business-to-business marketing [Volume 12, Issue 48, 2020, Pages 157-176]
  • Momentum Factor Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]

N

  • 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]
  • 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

  • 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]
  • Optimal Cash Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]

P

  • 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]
  • Private Information Abnormal Stock Returns, Private Information In Stock Prices And Dividend Changes [Volume 12, Issue 47, 2020, Pages 5-20]
  • Professional Auditor's Career Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
  • Professional Identity Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
  • Professional Skepticism Investigating the Halo Effect on the Professional Auditor's Career [Volume 12, Issue 45, 2020, Pages 89-112]
  • 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]

Q

  • Quality of Profit 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]

R

  • 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]
  • 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]

S

  • Size Factor Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
  • 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]
  • Speed Cash Adjustment Cash Holding Levels, its Adjustment Speed and Financial Leverage Ratio in Tehran Stock Exchange (TSE) [Volume 12, Issue 48, 2020]
  • 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 Market Development Impact of Stock Market Development Corporates Social Responsibility [Volume 12, Issue 46, 2020, Pages 81-96]
  • 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 Returns Idiosyncratic Volatility Function in Explanation of Stock Returns [Volume 12, Issue 45, 2020, Pages 147-170]
  • 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]
  • 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]
  • Style Investing Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]

T

  • 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]
  • 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]
  • 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 Future of Accounting Research Futures Study in Researches and Accounting Education [Volume 12, Issue 45, 2020, Pages 133-146]
  • 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]

V

  • 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 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 Analysis of the Application of Accounting Information in Style Investing [Volume 12, Issue 46, 2020, Pages 97-112]

W

  • 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]
  • 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]