A
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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]
-
Actual Audit Quality
perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
-
Audit Committee
Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
-
Audit Committee Characteristics
Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
-
Audit fees
Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
-
Auditing
perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
-
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 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]
-
Auditor Judgment
The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
-
Auditors
Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
-
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 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 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 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]
-
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 Services
The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2023, Pages 23-42]
B
-
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
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
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]
-
Book Value Based Leverage
The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
-
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]
C
-
Capital structure
Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
-
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]
-
Classification Shifting
Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
-
Client Incentive Pressure
The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
-
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]
-
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]
-
Conceptual model
Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
-
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]
-
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 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]
-
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]
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]
-
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
Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
E
-
EEG Signal Processing
Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
-
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]
-
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]
-
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]
-
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]
-
Event Related Potential
Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
-
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]
-
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
-
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 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 Leverage
The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
-
Financial Quantum
Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
-
Financial Statement
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
-
Fintech – Banking
Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
-
Framwork
Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
-
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]
G
-
Gender
The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2023, Pages 23-42]
-
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]
-
Geometric Brownie
Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
-
Grounded theory
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
H
-
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]
-
Hospital
Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
I
-
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]
-
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]
-
Information
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
-
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 Technology Risk
Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
-
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]
-
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]
-
Interpretive Ranking Process (IRP)
Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
-
Investment
Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
J
-
Job Stress
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]
L
-
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]
M
-
Machine learning model
Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
-
Managerial Ability
Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
-
Market Value Based Leverage
The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
-
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]
-
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 [Volume 15, Issue 59, 2023, Pages 5-18]
-
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]
N
-
Network analysis
Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
-
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]
-
Nonmedical Costs
Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
O
-
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]
-
Optimal Cash Holding Levels
Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
-
Ownership structure
Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
P
-
Perceived conflict
Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
-
Perceptions of Audit Quality
perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
-
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]
-
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]
-
Power Transition Auditor Partner
Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
-
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 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]
-
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 Skepticism
The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
Q
-
Quality of Accounting Reporting
Study the Effect of Institutional Ownership on the Relationship Between Accounting Quality and Cost of Capital [Volume 15, Issue 57, 2023, Pages 5-28]
R
-
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]
-
Risk Management
Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
-
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]
S
-
Speed of Partial Adjustment Cash Holding
Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
-
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]
-
Stock portfolio
Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
-
Strategic
Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
-
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]
-
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]
T
-
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 Fraud
Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
-
Tax Organization Risks
Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
-
Tax Process Outsourcing Risk
Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
-
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]
-
Tenure of Audit Committee Members
Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
-
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]
-
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 [Volume 15, Issue 58, 2023, Pages 5-28]
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]
-
Unrealistic Tax Returns
Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
-
Users
The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
V
-
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]
-
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
-
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]
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