Applied Research in Financial Reporting

Keyword Index

A

Abnormal Accruals The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
Abnormal Future Stock Returns e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
Abnormal Return Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
Accountants' job self-efficacy: individual A study on the model of job self-efficacy in the accounting profession: An extension of the interpretive matrix theory and content analysis [Volume 14, Issue 1, 2025, Pages 45-87]
Accounting conservatism The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
Accounting Information The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
Accounting Information The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
Accounting Information Content The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
Accounting Items Comparing Models of Predicting Accruals for Determining Earnings Management [Volume 1, Issue 1, 2012, Pages 27-50]
Accounting Misstatements Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
Accounting model Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
Accounting Professional Maturity Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
Accounting Quality The Effect of Inventory Liquidation Costs on the Relationship between Accounting Quality and Trade Credit [Volume 11, Issue 1, 2022, Pages 7-28]
Accounting Standard NO.27 Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
Accounting Standards Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
Accounting system Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
Accrual Generating Process Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
Accrual innovations The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
Accrual Models Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
Accruals The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
Accruals Comparing Models of Predicting Accruals for Determining Earnings Management [Volume 1, Issue 1, 2012, Pages 27-50]
Accruals The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
Accruals Impact of Investor Optimism on Accounting Misconduct: Evidence From fraud and Big-Bath Accounting [Volume 11, Issue 1, 2022, Pages 77-113]
Accruals Investigating the hybrid approach of feature selection methods with logistic regression and machine learning classification algorithms to improve the accuracy of earnings management prediction [Volume 14, Issue 1, 2025, Pages 447-497]
Accuracy of Financial Information Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
Adjustment of Forecasted Earnings Per Share Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
Adjustment Speed The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
Advocacy Attitudes The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
Affects The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
Aggressive Financial Reporting Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]
Aggressive real earnings management Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
Aggressive Reporting Approach Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
Algebraic Models Algebraic and Empirical Models for Specification and Control of Characteristics Affecting Accrual-generating Process [Volume 7, Issue 1, 2018, Pages 7-42]
Altman’s score A Comparative Evaluation of the Effects of Board of Directors Characteristics on Altman and Ohlson Bankruptcy Prediction Models: Evidence from Tehran Stock Exchange [Volume 1, Issue 1, 2012, Pages 107-132]
Anarchist Accounting Investigating the Effect of Anarchist Accounting Functions on the Firm Accountability of Tehran Stock Exchange [Volume 14, Issue 1, 2025, Pages 153-195]
Anchoring Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
Annual Report Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
Annual Reports The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
Approach Based on Foundational Data Theory Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
Artificial Earnings Management The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
Assessment of Misstatement Risk The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
Asset pricing Model of Capital Assets Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
Asset turnover A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
Asymmetric Cost Behavior The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
Audit Committee Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
Audit Committee Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
Audit Committee Members Factors affecting the use of executive managers and audit committee from the work of the internal audit function [Volume 14, Issue 1, 2025, Pages 379-414]
Audit Committee Structure A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
Audit costs Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
Audit Dimensions Investigating the Relationship between Company Innovation and Transparency of Accounting Information with Emphasis on the Moderating Role of Audit Dimensions [Volume 11, Issue 1, 2022, Pages 187-224]
Audit Fee Client Business Strategy and Audit Fee [Volume 8, Issue 1, 2019, Pages 97-118]
Audit Fee The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
Audit Fee Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
Audit Fee The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
Auditing Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
Auditing Investigating the Challenges of Tax Auditing of Legal Entities and Analyzing Them Using MADM Methods [Volume 13, Issue 2, 2024, Pages 393-418]
Auditing ranking Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
Auditing Risk Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
Audit Marketing The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation [Volume 10, Issue 2, 2021, Pages 35-60]
Audit opinion Evaluating the Relationship between Audit Opinion and Earnings Persistence [Volume 4, Issue 2, 2015, Pages 55-80]
Audit opinion Audit Opinion Improvement and the Timeliness of Corporate Annual Reports [Volume 5, Issue 1, 2016, Pages 93-114]
Audit opinion Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
Audit opinion Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
Auditor Change The pattern of factors affecting the extension of the auditor's contract: with thematic analysis approach [Volume 13, Issue 1, 2024, Pages 231-263]
Auditor Industry Specialization The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
Auditor Objectivity The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
Auditor Opinion Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
Auditor Professional Competence Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
Auditor Reputation The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
Auditor Reputation The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
Auditors Designing the Opinion Pattern of Independent Auditors Using the Grounded Theory Approach [Volume 11, Issue 2, 2022]
Auditor's Analytical Thinking Investigating the Effect of The Auditor's Analytical Thinking on Improving the Auditing Quality [Volume 13, Issue 2, 2024, Pages 275-308]
Auditor Search Period The Effect of Audit Risk on the Company's Financial Risk and Tax Risk in Tehran Security Exchange [Volume 13, Issue 2, 2024, Pages 419-452]
Auditor Selection The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
Auditor Selection Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
Auditors' ethics A comparative approach between the views of independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors [Volume 13, Issue 1, 2024, Pages 77-102]
Auditor's Narcissism The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
Auditor's Opinion Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
Auditors’ professionalism The effect of privatization on the professionalism of auditors in the Iranian audit environment [Volume 11, Issue 1, 2022, Pages 151-186]
Auditor's Report Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
Auditors' skills A comparative approach between the views of independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors [Volume 13, Issue 1, 2024, Pages 77-102]
Audit Profession Explaining the relationship between social trust, individual values and market orientation in the auditing profession [Volume 13, Issue 1, 2024, Pages 151-175]
Audit Qualifying Language Reports Investigating The Relationship Between Audit Qualified Reports and Financial Statement Restatement [Volume 13, Issue 2, 2024, Pages 49-79]
Audit Quality The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
Audit Quality Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
Audit Quality The Effect of Audit Quality on Managerial Over Confidence and the possibility of Fraudulent Reporting: Multi-Dimensional (Hybrid) Approach [Volume 8, Issue 2, 2019, Pages 169-208]
Audit Quality The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
Audit Quality The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
Audit Quality Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
Audit Quality The impact of the auditor's expertise in the business sector on the relationship between managers' non-adherence to ethical principles and the divergence of investors' opinions [Volume 13, Issue 1, 2024, Pages 293-332]
Audit Quality Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
Audit Quality Perception Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
Audit-related Variables The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
Audit Report Delay Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]
Audit Report Lags The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality [Volume 11, Issue 1, 2022, Pages 115-149]
Avoid earnings decline Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]
Avoid negative earnings surprises Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]

B

Balanced Scorecard Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
Bank A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
Bankruptcy The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
Bankruptcy A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
Bankruptcy Prediction Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
Bankruptcy prediction models The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
Bankruptcy Risk The Moderating Role of CEO Power in the Effect of Earnings Management and Business Strategy on Bankruptcy Risk [Volume 14, Issue 1, 2025, Pages 245-285]
Bargaining Power The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
Barriers to IFRS Implementation Barriers to the Implementation of International Financial Reporting Standards in Iranian Banking Industry [Volume 10, Issue 18, 2021, Pages 271-302]
Behavioral biases Investigating the effect of optimism, myopia and overconfidence behavioral biases on tax avoidance [Volume 13, Issue 1, 2024, Pages 265-292]
Behavioral Deviations The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
Behavioral Intention Identifying Factors Affecting Behavioral Intentions and Beliefs of Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 7-33]
Big Data Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2023, Pages 7-37]
Board Independence Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
Board of Directors Identification of suitable components for determining the remuneration of managers in state-owned enterprises [Volume 13, Issue 2, 2024, Pages 239-273]
Board of Director’s Bonus The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
Board of directors’ characteristics A Comparative Evaluation of the Effects of Board of Directors Characteristics on Altman and Ohlson Bankruptcy Prediction Models: Evidence from Tehran Stock Exchange [Volume 1, Issue 1, 2012, Pages 107-132]
Board Size Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
Board structure A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
Book Value The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
Breaking the Monopolistic Power Investigating the Effect of Anarchist Accounting Functions on the Firm Accountability of Tehran Stock Exchange [Volume 14, Issue 1, 2025, Pages 153-195]
Brunswick`s Lens Model The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
Business Cycle Investigating the Relationship between Intellectual Capital and Financial Capital on Value Creation: Control of Business Cycles [Volume 5, Issue 2, 2016, Pages 7-38]
Businesses and Political Condition Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
Business Groups The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
Business Model Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
Business rules Factors Affecting on the Disregard of General Assembly towards Inspection Clauses in the Independent Auditor and Inspector Legal Report [Volume 10, Issue 18, 2021, Pages 7-33]
Business Strategies Investigating the impact of conservative financial reporting on business strategies and Tax aggressiveness [Volume 13, Issue 1, 2024, Pages 203-229]
Business strategy The Moderating Role of CEO Power in the Effect of Earnings Management and Business Strategy on Bankruptcy Risk [Volume 14, Issue 1, 2025, Pages 245-285]

C

Capital Expenditure The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
Capital Market Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2023, Pages 173-213]
Capital Market Development Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]
Capital Raising Prospectus e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
Capital structure Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
Capital structure The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
CAPM Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
Cash Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
Cash conversion cycle The Relationship between Cash Conversion Cycle and Financial Performance [Volume 4, Issue 2, 2015, Pages 81-98]
Cash Flow The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
Cash Flow Corporate Life Cycle and Cost of Capital [Volume 5, Issue 2, 2016, Pages 39-62]
Cash Flow Informativeness The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
Cash Flows The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
Cash Flows The effect of market competition and cash flows on the relationship between stock dividends and cost stickiness [Volume 13, Issue 2, 2024, Pages 81-114]
Cash Flow Volatility The effect of marketing capability on the relationship between corporate social responsibility and cash flow volatility [Volume 11, Issue 1, 2022, Pages 303-328]
CEO compensation The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation [Volume 10, Issue 2, 2021, Pages 205-232]
CEO power The Moderating Role of CEO Power in the Effect of Earnings Management and Business Strategy on Bankruptcy Risk [Volume 14, Issue 1, 2025, Pages 245-285]
CEO Psychological Traits Analysis of the Impact of CEO Psychological Traits on Sustainability Performance [Volume 13, Issue 2, 2024, Pages 351-391]
Certified Public Accountants Auditor's Professional Judgment based on Big Data Test [Volume 12, Issue 2, 2023, Pages 7-37]
Change in Audit Opinion Audit Opinion Improvement and the Timeliness of Corporate Annual Reports [Volume 5, Issue 1, 2016, Pages 93-114]
Change in Non-Current Operating Assets e Information Content of Non-current Operating Assets in Capital Raising Prospectus [Volume 11, Issue 2, 2022]
Client Identification The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
Cloze Index Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
Coding Method The Relation of Corporate Social Responsibility and Auditor Selection; Focusing on Firms’ Auditors Reputation [Volume 8, Issue 1, 2019, Pages 43-66]
Cognitive Load Theory The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
Cognitive/Perceptual Assessment Investigating the Effect of The Auditor's Analytical Thinking on Improving the Auditing Quality [Volume 13, Issue 2, 2024, Pages 275-308]
Combination Ratio of Uncertainty The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
Commitment to public interest The effect of privatization on the professionalism of auditors in the Iranian audit environment [Volume 11, Issue 1, 2022, Pages 151-186]
Communication Effectiveness Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
Companies financial reports English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
Company life cycle Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
Company life cycle The Effect of Behavioral Strains, Management Ability and Motivation on Operational Efficiency during the Company's Life Cycle [Volume 14, Issue 1, 2025, Pages 7-44]
Company Market Value The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
Company Size Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
Compensation Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
Competency and Performance of Internal Audit Work Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
Competition in Industry Market The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
Competition in Product Market The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
Conditional Conservatism An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
Conditional Conservatism An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
Conditional Conservatism Relationship between Excess Cash and Conditional Conservatism with Emphasis on the Moderating Role of Net Cash Returned to Debtholders and Equityholders [Volume 12, Issue 1, 2023, Pages 199-225]
Conservatism Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
Conservatism The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
Conservatism Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
Conservatism An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
Conservatism Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
Conservatism The Role of Accounting Conservatism in Firms' Achievement of Target Financial Leverage [Volume 12, Issue 1, 2023, Pages 69-92]
Conservative Financial Reporting Investigating the impact of conservative financial reporting on business strategies and Tax aggressiveness [Volume 13, Issue 1, 2024, Pages 203-229]
Constraints. Moral Hazard An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
Controlling Shareholders An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
Control Risk Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
Corporate Characteristics Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
Corporate Citizenship Reporting A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
Corporate Governance Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
Corporate Governance Explaining the Role of Corporate Governance on Value Creation with Considering value Based Management [Volume 3, Issue 2, 2014, Pages 23-46]
Corporate Governance Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]
Corporate Governance The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
Corporate Governance Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
Corporate Governance Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
Corporate Governance The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
Corporate Governance Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
Corporate Governance Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
Corporate Governance A Survey on the Relationship between Product Market Competition with Cost Stickiness Behavior and Corporate Governance [Volume 8, Issue 1, 2019, Pages 119-146]
Corporate Governance Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
Corporate Governance Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
Corporate Governance The Effect of Managers' Ability on the Value Relevance of Earnings with Emphasis on the Role of Corporate Governance and Product Market Power [Volume 10, Issue 18, 2021, Pages 73-98]
Corporate Governance English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
Corporate Governance Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
Corporate Governance the relationship between the company's sustainability performance and the dividend policy, considering the role of corporate governance and institutional ownership [Volume 12, Issue 1, 2023, Pages 41-68]
Corporate Governance Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2023, Pages 251-280]
Corporate Governance Identification of suitable components for determining the remuneration of managers in state-owned enterprises [Volume 13, Issue 2, 2024, Pages 239-273]
Corporate Governance Investigating the relationship between managerial short-termism and corporate social responsibility performance: the moderating role of corporate governance and ownership structure [Volume 14, Issue 1, 2025, Pages 197-244]
Corporate Governance Mechanism Corporate Governance and Earning Downside Risk [Volume 9, Issue 1, 2020, Pages 93-116]
Corporate Governance Structure Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
Corporate Income Tax The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
Corporate Size Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
Corporate Value Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
Cost anti-stickiness The Moderating Effect of Future Expectations and Changes to Past Sales on Cost of Behavioral Asymmetry [Volume 4, Issue 2, 2015, Pages 99-124]
Cost-Benefits Analysis Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
Cost of Capital The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]
Cost of Capital The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]
Cost of Capital Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
Cost of Capital Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
Cost of Capital The Effect of Liquidity Risk on the Relationship between Information Quality and Cost of Capital [Volume 9, Issue 1, 2020, Pages 67-91]
Cost of Equity Corporate Life Cycle and Cost of Capital [Volume 5, Issue 2, 2016, Pages 39-62]
Cost of Equity Capital Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
Cost of Equity Capital Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
Costs- Benefits and Consequences of Accounting Standards Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
Cost Stickiness The Moderating Effect of Future Expectations and Changes to Past Sales on Cost of Behavioral Asymmetry [Volume 4, Issue 2, 2015, Pages 99-124]
Cost Stickiness A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
Cost Stickiness A Survey on the Relationship between Product Market Competition with Cost Stickiness Behavior and Corporate Governance [Volume 8, Issue 1, 2019, Pages 119-146]
Cost Stickiness The effect of market competition and cash flows on the relationship between stock dividends and cost stickiness [Volume 13, Issue 2, 2024, Pages 81-114]
COVID-19 Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2023, Pages 251-280]
Creative Accounting Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2023, Pages 103-143]
Credit Rating and Financial Constraint Managerial ability and trade credit: Emphasizing the role of credit rating and financial constraints [Volume 12, Issue 1, 2023, Pages 93-126]

D

Data Envelopment Analysis A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
Data mining Identifying and ranking Factors Influencing Levels of Corporate Social Responsibility Disclosure using Data Mining [Volume 6, Issue 2, 2017, Pages 7-46]
Datamining Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
Data mining methods Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
DCAPM Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
Debt Maturity Examining investment frameworks based on debt concentration [Volume 14, Issue 1, 2025, Pages 415-446]
Definition of SMEs Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
Delay in issuing the report of independent auditor Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance [Volume 10, Issue 2, 2021, Pages 259-286]
Detection Risk Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
Dialogic Accounting Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
Different Financial Reporting Attributes The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
Dirty Documents The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
Disclosing Information Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
Disclosure Index Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
Disclosure Quality Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
Disclosure Quality Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
Disclosure Quality Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
Disclosure Quality The Impact of Disclosure Quality and Quality of Information Environment on Dividend Smoothing [Volume 8, Issue 2, 2019, Pages 117-140]
Disclosure Score Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
Discretionary Accrual Items The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
Discretionary accruals Investigating the Information content of Earnings and Cash and Accruals Components in Explaining Market Value of Firms [Volume 4, Issue 2, 2015, Pages 33-54]
Discretionary accruals The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
Distortion in The Financial Statements Investigating The Relationship Between Audit Qualified Reports and Financial Statement Restatement [Volume 13, Issue 2, 2024, Pages 49-79]
Distracted Institutional Investors The Effect of Distracted Institutional Investors on Socially Responsibility [Volume 12, Issue 1, 2023, Pages 127-161]
Dividend Payment The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
Dividend Policy Effect of Free Cash Flow on Dividend Policy in Life Cycle of Companies [Volume 1, Issue 1, 2012, Pages 51-74]
Dividend Policy the relationship between the company's sustainability performance and the dividend policy, considering the role of corporate governance and institutional ownership [Volume 12, Issue 1, 2023, Pages 41-68]
Dividend reporting and Long-term and Short-term trends Performance criteria and Dividend Dividend Reporting Information Content Based on the Failure of Long-Term and Short-Term Trend Incremental and Decreasing Company performance Criteria [Volume 6, Issue 2, 2017, Pages 159-202]
Dividend Smoothing The Impact of Disclosure Quality and Quality of Information Environment on Dividend Smoothing [Volume 8, Issue 2, 2019, Pages 117-140]
Downside Beta Investigation of CAPM explanatory ability in comparison with DCAPM [Volume 1, Issue 1, 2012, Pages 107-132]
Downward earnings management A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
DuPont Analysis Investigating the Effect of Accounting System on the DuPont Analysis by Market Participants [Volume 6, Issue 1, 2017, Pages 183-208]

E

Earnings The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
Earnings Autocorrelation Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
Earnings Forecast Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
Earnings Forecast Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
Earnings Forecast Error The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
Earnings Forecasts Quantity Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
Earnings Management Comparing Models of Predicting Accruals for Determining Earnings Management [Volume 1, Issue 1, 2012, Pages 27-50]
Earnings Management Forecast Factors Affecting the Agency Cost and Quality of Information Disclosure [Volume 5, Issue 1, 2016, Pages 7-24]
Earnings Management The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380 [Volume 2, Issue 1, 2013, Pages 25-44]
Earnings Management The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
Earnings Management The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
Earnings Management The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
Earnings Management Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
Earnings Management Performance of Managers in Facing Earnings Thresholds: Evidence from the Role of Sustainability Reporting [Volume 8, Issue 2, 2019, Pages 141-168]
Earnings Management The role of Auditor’s Narcissism on Reduced Earnings Management [Volume 12, Issue 2, 2023, Pages 281-304]
Earnings Management Investigating the hybrid approach of feature selection methods with logistic regression and machine learning classification algorithms to improve the accuracy of earnings management prediction [Volume 14, Issue 1, 2025, Pages 447-497]
Earnings Management based on Accruals The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
Earnings Opacity The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
Earnings Persistence Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 47-74]
Earnings Persistence and Earnings Evaluating the Relationship between Audit Opinion and Earnings Persistence [Volume 4, Issue 2, 2015, Pages 55-80]
Earnings Predictability Value Relevance and Earnings Predictability of Earnings’ Components: Employee Expenses [Volume 5, Issue 1, 2016, Pages 115-140]
Earnings Quality A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]
Earnings Quality Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
Earnings Quality Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
Earnings Quality The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
Earnings Quality Measurement A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]
Earnings Response Coefficient The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
Earnings Response Coefficient Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
Earnings Surprise Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
Earnings Surprises Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
Economically related firms Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
Economic Consequences Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
Economic Development The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
Economic Development Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
Economic Value Added Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
Effective Tax Rate Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
Emotional decision making Designing the Framework of Paranoid Reporting Functions and Investigating Its Effect on The Stakeholders Mental Anchors [Volume 13, Issue 1, 2024, Pages 333-373]
Enterprise risk Management Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
Enterprise Risk Management base on Financial Reporting The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
Entropy of Financial Statements Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
Environmental Disclosure Quality The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
Environmental Reporting Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception [Volume 12, Issue 2, 2023, Pages 73-102]
Environmental Responsibility The Effect of Social and Environmental Responsibilities on the Firm's Financial Health: the Role of Market Concentration [Volume 13, Issue 1, 2024, Pages 177-201]
Environmental uncertainty Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
Estimation Risk * The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]
Ethical Orientation The Effect of Machiavellianism on Auditors' Attitudes toward Marketing Activities with the Mediating Role of Ethical Orientation [Volume 10, Issue 2, 2021, Pages 35-60]
Ethical Values The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
Event Study Announcement of Forecasted Earnings Per Share Adjustments and Stock Prices [Volume 2, Issue 1, 2013, Pages 131-146]
Evidence Search Strategy The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
Excess Cash Relationship between Excess Cash and Conditional Conservatism with Emphasis on the Moderating Role of Net Cash Returned to Debtholders and Equityholders [Volume 12, Issue 1, 2023, Pages 199-225]
Exchange Traded Fund (ETF) Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2023, Pages 173-213]
Expectation Gap Investigating the Audit Expectation Gap between External Auditors and Users of Auditing Services [Volume 6, Issue 1, 2017, Pages 67-88]
Expert Services Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
Explanatory power Comparison of Accounting Approach with Hazard Models in Dimension of Explanatory Power for Bankruptcy Prediction [Volume 4, Issue 2, 2015, Pages 125-144]
Extensible Business Reporting Language Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]

F

Fair Value Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
Fair Value Evaluation of the fair value accounting standard after its implementation [Volume 13, Issue 2, 2024, Pages 309-350]
Fama and French Five-Factor Model Fama and French Five-Factor Model with Emphasis on Firm’s Life Cycle Hypothesis [Volume 5, Issue 2, 2016, Pages 93-118]
Feature selection Investigating the hybrid approach of feature selection methods with logistic regression and machine learning classification algorithms to improve the accuracy of earnings management prediction [Volume 14, Issue 1, 2025, Pages 447-497]
Field of Study Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
Financial and Nonfinancial Information Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
Financial and Non-Financial Reporting A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
Financial Components Designing a Framework for Universities Annual Reports [Volume 11, Issue 2, 2022]
Financial Constraint Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
Financial Constraints The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
Financial Constraints Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
Financial Constraints Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
Financial Decision-Making Key Drivers in Visual Accounting: Moving from Numbers to Philosophical Insights into the Future of Finance [Volume 14, Issue 1, 2025, Pages 287-342]
Financial Information Quality. Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
Financial instability Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
Financial Ratios The Effect of Different Financial Reporting Attributes on Decline the Predictive Ability of Bankruptcy Models [Volume 3, Issue 1, 2014, Pages 29-48]
Financial Ratios Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
Financial Reporting Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
Financial Reporting The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
Financial Reporting Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
Financial Reporting Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
Financial Reporting Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
Financial Reporting The Role of financial reporting in fixing investment opportunities uncertainty [Volume 10, Issue 2, 2021, Pages 233-257]
Financial Reporting Complexity The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
Financial Reporting Quality Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
Financial Reporting Quality Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
Financial Reporting Quality The Effect of Accounting Comparability on the Relationship between Financial Reporting Quality and CEO Compensation [Volume 10, Issue 2, 2021, Pages 205-232]
Financial Reporting Quality Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2023, Pages 251-280]
Financial Reporting Quality Measures Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
Financial Resource Adequacy Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
Financial Restatements Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
Financial risk The Effect of Audit Risk on the Company's Financial Risk and Tax Risk in Tehran Security Exchange [Volume 13, Issue 2, 2024, Pages 419-452]
Financial Statement Restatement Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
Financial Statements Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
Financial Statements Comparability Impact of Comparability of Financial Statements on the Level of Cash Holdings with an Emphasis on the Role of Financial Reporting Quality, Financing Constraints and Corporate Governance [Volume 7, Issue 2, 2018, Pages 275-306]
Financial Statements Comparability The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
Financial Statements Information Fama and French Five-Factor Model with Emphasis on Firm’s Life Cycle Hypothesis [Volume 5, Issue 2, 2016, Pages 93-118]
Financial Statements Restatement Investigating The Relationship Between Audit Qualified Reports and Financial Statement Restatement [Volume 13, Issue 2, 2024, Pages 49-79]
Financing An Investigation of the Moral Hazard of Controlling Shareholders and Financing Constraints [Volume 7, Issue 2, 2018, Pages 73-98]
Firm Accountability Investigating the Effect of Anarchist Accounting Functions on the Firm Accountability of Tehran Stock Exchange [Volume 14, Issue 1, 2025, Pages 153-195]
Firm Characteristics A Comprehensive Investigation of Intra-Organizational Factors Affecting Financial Fraud: Evidence from the Tehran Stock Exchange [Volume 11, Issue 2, 2022]
Firm growth Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
Firm Life Cycle Corporate Life Cycle and Cost of Capital [Volume 5, Issue 2, 2016, Pages 39-62]
Firm Performance The Relationship between Firm Performance, Corporate Governance and Environmental Disclosure Quality [Volume 3, Issue 2, 2014, Pages 123-146]
Firm Performance The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
Firm Performance Corporate Governance, financial reporting quality and Performance in Tehran Stock Exchange with Emphasis on coronavirus [Volume 12, Issue 2, 2023, Pages 251-280]
Firm Risk The effect of marketing capability on the relationship between corporate social responsibility and cash flow volatility [Volume 11, Issue 1, 2022, Pages 303-328]
Firm's Financial Health The Effect of Social and Environmental Responsibilities on the Firm's Financial Health: the Role of Market Concentration [Volume 13, Issue 1, 2024, Pages 177-201]
Firm Value Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
Firm Value Investigating the relationship between change in forward looking disclosure and firm value in well and poor performing Firms with a static and dynamic approach [Volume 14, Issue 1, 2025, Pages 119-152]
Firm Value * Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
Flesch Index Assessment Readability and Understandability of Accounting Standards by Accountants and Auditors Using Flesch and Cloze Indexes [Volume 7, Issue 2, 2018, Pages 241-274]
Forensic Accounting Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
Forensic Accounting Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
Forensic Accounting Education Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
Forward looking disclosure Investigating the relationship between change in forward looking disclosure and firm value in well and poor performing Firms with a static and dynamic approach [Volume 14, Issue 1, 2025, Pages 119-152]
Fraud Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
Fraud Impact of Investor Optimism on Accounting Misconduct: Evidence From fraud and Big-Bath Accounting [Volume 11, Issue 1, 2022, Pages 77-113]
Fraud Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
Fraud A comparative approach between the views of independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors [Volume 13, Issue 1, 2024, Pages 77-102]
Fraud Probability Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
Free Cash Flow Effect of Free Cash Flow on Dividend Policy in Life Cycle of Companies [Volume 1, Issue 1, 2012, Pages 51-74]
Free Cash Flow Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
Free Cash Flow The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
Free Cash Flow Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
Free Cash Flow The effect of Firm Life Cycle on the Financial Statement Comparability with Emphasis on the Role of Information Asymmetry and Free Cash Flow [Volume 13, Issue 1, 2024, Pages 103-121]
Free Cash Flows Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
Fulmer Model A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
Future Performance Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
Future performance Content Information Dividend Reporting Information Content Based on the Failure of Long-Term and Short-Term Trend Incremental and Decreasing Company performance Criteria [Volume 6, Issue 2, 2017, Pages 159-202]
Future Profitability Earnings Quality and Profitability Forecast [Volume 5, Issue 2, 2016, Pages 119-142]
Future Return Investigating the Effect of Accounting System on the DuPont Analysis by Market Participants [Volume 6, Issue 1, 2017, Pages 183-208]
Future Stock Price Crash Risk An Investigation on the Effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk: New Evidence from Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 115-140]
Future Stock Price Crash Risk The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
Fuzzy Delphi Technique Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]

I

Ideal gas law Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
Implementation of Accounting Standards a demand from implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
Implied cost of capital Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
Independence Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
Indexing A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
Information Asymmetry Evaluating the Effect of Financial Reporting Quality Measurement Proxies on Future Growth through Firms’ Life Cycle Stages [Volume 5, Issue 2, 2016, Pages 143-172]
Information Asymmetry The Effect of Dividend Payment on Future Stock Price Crash Risk with Considering Effect Free Cash Flow and Information Asymmetric [Volume 6, Issue 2, 2017, Pages 131-158]
Information Asymmetry The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
Information Asymmetry The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
Information Asymmetry Investigation of the effect of information asymmetry on the relationship between board characteristics and investment opportunities in tehran stock exchange [Volume 13, Issue 1, 2024, Pages 7-32]
Information Asymmetry The effect of Firm Life Cycle on the Financial Statement Comparability with Emphasis on the Role of Information Asymmetry and Free Cash Flow [Volume 13, Issue 1, 2024, Pages 103-121]
Information Content Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
Information Content of Stock Prices Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
Information Disclosure The Relationship between Information disclosure and Cost of Capital in Entities Listed on Tehran Stock Exchange (TSE) [Volume 3, Issue 1, 2014, Pages 97-118]
Information Disclosure A Model of Financial and Non-Financial Reporting in Banks: By Indexing the Corporate Citizenship Reporting [Volume 7, Issue 1, 2018, Pages 43-70]
Information Disclosure Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
Information Disclosure English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
Information Environment Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
Information Need Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
Information Processing Style The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
Information Risk Impact of Conservatism and Disclosure Quality on Cost of Equity Capital [Volume 1, Issue 1, 2012, Pages 75-106]
Information Risk Audit Committee and Entropy of financial Statements [Volume 7, Issue 1, 2018, Pages 143-170]
Information Source Combination The Impact of Information Sources Combination on the Information Content of Annual Financial Reports [Volume 7, Issue 2, 2018, Pages 179-204]
Information Transparency The Impact of Corporate Governance Mechanism on Financial Performance and Information Transparency [Volume 2, Issue 2, 2013, Pages 123-148]
Information Transparency Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
Information Transparency and Innovation Investigating the Relationship between Company Innovation and Transparency of Accounting Information with Emphasis on the Moderating Role of Audit Dimensions [Volume 11, Issue 1, 2022, Pages 187-224]
Information Uncertainty The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
Inherent Risk Ranking and Investigating Independent Auditors’ Attitudes towards Factors Affecting Auditing Risk [Volume 5, Issue 2, 2016, Pages 63-92]
Initial Public Offering Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
Institutional Owners Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
Insurance Industry implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
Integrated Reporting Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
Intelligent Financial Monitoring Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]
Intensity of Restated Profitng Investigating the Impaet of Intensity of the restated profit on Firm Value [Volume 5, Issue 1, 2016, Pages 73-92]
Internal Audit Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
Internal Audit The effect of internal audit performance on the use of data analytics by internal audit Functions [Volume 12, Issue 1, 2023, Pages 7-40]
Internal Audit Objectives Factors affecting the use of executive managers and audit committee from the work of the internal audit function [Volume 14, Issue 1, 2025, Pages 379-414]
Internal Audit Quality Internal Audit Quality Model [Volume 8, Issue 2, 2019, Pages 7-38]
Internal Audit Quality Factors affecting the use of executive managers and audit committee from the work of the internal audit function [Volume 14, Issue 1, 2025, Pages 379-414]
Internal Audit Structure Factors affecting the use of executive managers and audit committee from the work of the internal audit function [Volume 14, Issue 1, 2025, Pages 379-414]
Internal Capital Markets of Business Groups Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
International Financial Reporting Standard No. 13 Evaluation of the fair value accounting standard after its implementation [Volume 13, Issue 2, 2024, Pages 309-350]
International Financial Reporting Standards Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
International Financial Reporting Standards implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
International Financial Reporting Standards Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
International Financial Reporting Standards (IFRS) Consequences of IFRS Implementation In The Iranian Banking Industry [Volume 10, Issue 2, 2021, Pages 61-90]
International Financial Reporting Standards(IFRS) Barriers to the Implementation of International Financial Reporting Standards in Iranian Banking Industry [Volume 10, Issue 18, 2021, Pages 271-302]
Internet-based Corporate Disclosure Index Influencing Factors on web-based Financial Information Disclosure [Volume 4, Issue 1, 2015, Pages 27-52]
Internet financial reporting Identifying and Ranking of Effective Factors on Internet Financial Reporting Quality in Website of Firm listed on TSE [Volume 8, Issue 2, 2019, Pages 87-115]
Intra-industry Connectedness Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
Intra-Industry Information Transfer Intra-Industry Connectedness, Earnings Response Coefficient, Earnings Forecasts Quantity and Cost of Capital. [Volume 6, Issue 2, 2017, Pages 203-232]
Inventory liquidation costs The Effect of Inventory Liquidation Costs on the Relationship between Accounting Quality and Trade Credit [Volume 11, Issue 1, 2022, Pages 7-28]
Investment Cash flow Sensitivity The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
Investment Decisions An Investigation of Conditional and Unconditional Conservatism Effects on Corporate Investment Behavior [Volume 2, Issue 2, 2013, Pages 29-46]
Investment Opportunities The Role of financial reporting in fixing investment opportunities uncertainty [Volume 10, Issue 2, 2021, Pages 233-257]
Investors Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
Investors' Sentiments The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
Investors’ Heterogeneous Perceptions Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2023, Pages 103-143]
Investors' optimism Impact of Investor Optimism on Accounting Misconduct: Evidence From fraud and Big-Bath Accounting [Volume 11, Issue 1, 2022, Pages 77-113]
Investors' Sentiments The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
Iranian Banking Industry Barriers to the Implementation of International Financial Reporting Standards in Iranian Banking Industry [Volume 10, Issue 18, 2021, Pages 271-302]
Iranian Banking Industry Consequences of IFRS Implementation In The Iranian Banking Industry [Volume 10, Issue 2, 2021, Pages 61-90]
Iran’s Banking Industry Macro Impediments of Implementing Fair Value Accounting in Iran’s Banking Industry [Volume 10, Issue 18, 2021, Pages 303-342]
Iran Stock Exchange Fraudulent financial reporting throughthe view of fraud pentagontheory [Volume 12, Issue 1, 2023, Pages 267-300]
Irrelevant Information The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
Islamic approach Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
IT Audit The effect of internal audit performance on the use of data analytics by internal audit Functions [Volume 12, Issue 1, 2023, Pages 7-40]

M

Machine Learning Investigating the hybrid approach of feature selection methods with logistic regression and machine learning classification algorithms to improve the accuracy of earnings management prediction [Volume 14, Issue 1, 2025, Pages 447-497]
MADM Investigating the Challenges of Tax Auditing of Legal Entities and Analyzing Them Using MADM Methods [Volume 13, Issue 2, 2024, Pages 393-418]
Management " Investigating the relationships between the dimensions of the knowledge sharing pattern in auditing institutions with the knowledge management approach [Volume 12, Issue 1, 2023, Pages 163-198]
Management Accounting Techniques The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]
Management Characteristics The Effect of Behavioral Strains, Management Ability and Motivation on Operational Efficiency during the Company's Life Cycle [Volume 14, Issue 1, 2025, Pages 7-44]
Management commentary English Investigating the Relationship Between Corporate Characteristics and Information Disclosure in Management Commentary in Firms Listed in Tehran Stock Exchange (TSE) [Volume 11, Issue 1, 2022, Pages 263-302]
Management Commentary Report The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
Management Errors Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
Management Myopia The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
Management Optimism The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
Management`s Decisions The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions [Volume 5, Issue 2, 2016, Pages 173-201]
Management Support Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
Managerial Ability The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
Managerial Ability A Survey on the Effect of Managerial Ability on Cost Stickiness Using DEA Approach [Volume 6, Issue 2, 2017, Pages 261-283]
Managers' Ability Impact of Management Ability on Information Disclosure Quality with an Emphasis on Conservatism [Volume 7, Issue 1, 2018, Pages 71-90]
Managers' ability The Effect of Managers' Ability on the Value Relevance of Earnings with Emphasis on the Role of Corporate Governance and Product Market Power [Volume 10, Issue 18, 2021, Pages 73-98]
Managers Ability The Impact of Managers' Ability on the Consequences of Corporate Opacity [Volume 10, Issue 18, 2021, Pages 149-185]
Managers Accounting Competence Accounting Competence, Compensation, and the Aggressive Reporting Approach in Financial Statements Restatement [Volume 12, Issue 2, 2023, Pages 145-172]
Mandatory Audit Changes The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
Mandatory Disclosure The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
Market Efficiency The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
Market Orientation Explaining the relationship between social trust, individual values and market orientation in the auditing profession [Volume 13, Issue 1, 2024, Pages 151-175]
Market Risk Economic Links and the Effect of Earnings Quality on Market Risk [Volume 8, Issue 2, 2019, Pages 57-85]
Mean-reverting Behavior Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
Media Coverage Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
Membership in Iranian Official Auditors Association and Reasonable Assurance Auditor’s Perceptions of Reasonable Assurance in Audit Work [Volume 4, Issue 1, 2015, Pages 81-114]
Mental Anchors Designing the Framework of Paranoid Reporting Functions and Investigating Its Effect on The Stakeholders Mental Anchors [Volume 13, Issue 1, 2024, Pages 333-373]
Meta-analysis The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
Meta-analysis Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
Metaverse and Accounting Evaluating the Effect of Metaverse Capabilities in Accounting Procedures on Sustainability Reporting Functions From the Perspective of Sharia [Volume 13, Issue 2, 2024, Pages 189-237]
Method of Cash Flows Examination the Relationship between the Life-Cycle and Cost of Capital of the listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 141-170]
Mindsets The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
Minor Error The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
Modified Audit Opinions The Effective Factors Determination of Modified Audit Opinion- The Meta Analysis Method [Volume 6, Issue 1, 2017, Pages 89-126]
Myopia Investigating the effect of optimism, myopia and overconfidence behavioral biases on tax avoidance [Volume 13, Issue 1, 2024, Pages 265-292]

O

Ohlson’s score A Comparative Evaluation of the Effects of Board of Directors Characteristics on Altman and Ohlson Bankruptcy Prediction Models: Evidence from Tehran Stock Exchange [Volume 1, Issue 1, 2012, Pages 107-132]
Oil Price Fluctuations The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
Operating Cash Flow Investigating the Information content of Earnings and Cash and Accruals Components in Explaining Market Value of Firms [Volume 4, Issue 2, 2015, Pages 33-54]
Operating Cash Flow The Impact of Corporate Cash Holdings and Financial Constraints on Investment-Cash Flow Sensitivity [Volume 2, Issue 2, 2013, Pages 149-174]
Operational efficiency The Effect of Behavioral Strains, Management Ability and Motivation on Operational Efficiency during the Company's Life Cycle [Volume 14, Issue 1, 2025, Pages 7-44]
Opportunistic Motives Investigating the effect of creative accounting on the heterogeneous perception of investors [Volume 12, Issue 2, 2023, Pages 103-143]
Optimal Investment The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
Organizational Barriers Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
Organizational Centralization The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
Organizational Concentration Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
Overinvestment The Impact of Accounting Conservatism on Optimization of Investment [Volume 3, Issue 2, 2014, Pages 99-122]
Over-Investment Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
Overreaction behavior Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
Ownership structure Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
Ownership structure The Role of Accounting Conservatism in the Relationship between Ownership Structure and Firm Performance [Volume 8, Issue 2, 2019, Pages 235-257]
Ownership structure Investigating the relationship between managerial short-termism and corporate social responsibility performance: the moderating role of corporate governance and ownership structure [Volume 14, Issue 1, 2025, Pages 197-244]

P

Panel Unit Root Tests Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
Paranoid Reporting Designing the Framework of Paranoid Reporting Functions and Investigating Its Effect on The Stakeholders Mental Anchors [Volume 13, Issue 1, 2024, Pages 333-373]
Partial Least Squares Method Systematic Analysis and Evaluation of Information Disclosure Criteria of Business Models [Volume 10, Issue 18, 2021, Pages 99-148]
Parts of Report Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
Performance Audit Adoption Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
Performance Efficiency Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
Performance Evaluation Strategy of Modifying Balanced Scorecard Model with Islamic Approach: Grounded Theory Approach [Volume 8, Issue 2, 2019, Pages 209-234]
Performance Indicators Investigation the Relationship between Performance Evaluation Criteria and Corporate Value [Volume 5, Issue 1, 2016, Pages 51-72]
Persistence Value Relevance and Earnings Predictability of Earnings’ Components: Employee Expenses [Volume 5, Issue 1, 2016, Pages 115-140]
Positive Free Cash Flow Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
Post-earnings-announcement Drift Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
Post-Earnings Announcement Drift Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
Post Implementation Review Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
Post Implementation Review of Accounting standard Evaluation of the fair value accounting standard after its implementation [Volume 13, Issue 2, 2024, Pages 309-350]
Predictability The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
Predictive Error of Net profit Management Forecasts and Unsystematic Risk: Role of Desirable Information Environment [Volume 8, Issue 2, 2019, Pages 39-55]
Presentation Format The Effect of Asymmetric Cost Behavior and Presentation Formats on Costs Prediction Accuracy: An Explanation of Brunswick`s Lens Model [Volume 6, Issue 1, 2017, Pages 7-34]
Presentation Format The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
Prioritization Identifying and Ranking the Factors Affecting the Firms Financial Stability [Volume 10, Issue 18, 2021, Pages 187-226]
Prior Period Adjustments Investigating the Effect of Audit Committee's Activities on Financial Reporting [Volume 6, Issue 1, 2017, Pages 35-66]
Probability of Purchasing Auditor's Opinion The Effect of Audit Risk on the Company's Financial Risk and Tax Risk in Tehran Security Exchange [Volume 13, Issue 2, 2024, Pages 419-452]
Product Market Power The Effect of Managers' Ability on the Value Relevance of Earnings with Emphasis on the Role of Corporate Governance and Product Market Power [Volume 10, Issue 18, 2021, Pages 73-98]
Professional Identification The Effect of Auditor Advocacy Attitudes and Client Identification on Auditor's Initial Judgment and Search Strategy of Evidence [Volume 8, Issue 1, 2019, Pages 7-42]
Professional Skepticism The Role of Auditors’ Mindset, Moral Values and Behavioral Deviations on Their Professional Skepticism [Volume 6, Issue 2, 2017, Pages 47-84]
Profitability Study of Linear and Nonlinear Interactions between Growth and Profitability, based on Financial Reports [Volume 3, Issue 1, 2014, Pages 119-140]
Profitability Measures Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
Profit Management The Moderating Role of CEO Power in the Effect of Earnings Management and Business Strategy on Bankruptcy Risk [Volume 14, Issue 1, 2025, Pages 245-285]
Profit margin A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin [Volume 3, Issue 1, 2014, Pages 75-96]
Profit Precision The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
Profit Sensitivity The Effect of Precision and Sensitivity Dimensions of profit on Board of Directors Bonus [Volume 6, Issue 1, 2017, Pages 153-182]
Public Sector Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
Public Sector Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran [Volume 14, Issue 1, 2025, Pages 343-377]
Public Sector Reporting Providing a model for smart financial monitoring in the accounting and reporting system of the public sector [Volume 11, Issue 2, 2022]

R

Random affect models The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
Random Forest Algorithm Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
Random Tree Algorithm Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
Random Walk Pattern Investigating the Post-Earnings Announcement Drift at Firms and Market Levels [Volume 2, Issue 1, 2013, Pages 107-129]
Rapport Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
Rate of Growth of Profit Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
Rationing effect Investigation of overreaction in Iranian IPO of Tehran stock market, evidence of rationing effect [Volume 12, Issue 2, 2023, Pages 39-71]
Readability of Board Activity Report Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
Real Earnings Management The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
Real Earnings Management The Relationship between Audit Quality and Artificial and Real Earnings Management [Volume 2, Issue 2, 2013, Pages 47-79]
Real Earnings Management Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance [Volume 7, Issue 1, 2018, Pages 111-142]
Real Earnings Management Real Earnings Management and Financial Reporting Readability [Volume 7, Issue 2, 2018, Pages 45-72]
Real Earnings Management Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
Regulatory Mechanisms and Managers' Opportunistic Behavior Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
Regulatory Mechanisms and Quality of Disclosure The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
Reliability Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
Relif Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
Remuneration Identification of suitable components for determining the remuneration of managers in state-owned enterprises [Volume 13, Issue 2, 2024, Pages 239-273]
Reporting Components Identification of Integrated Reporting Parts and Components Emphasizing the Confirmatory Factor Analysis Approach [Volume 10, Issue 2, 2021, Pages 171-203]
Resource Allocation Efficiency Organizational Concentration and Efficiency of Internal Capital Markets of Business Groups in Resource Allocation and Performance; Emphasizing the Moderating Role of Environmental Uncertainty [Volume 11, Issue 2, 2022]
Retirement Benefit Plans Assessment of Accounting Standard of Retirement Benefit Plans [Volume 7, Issue 2, 2018, Pages 99-140]
Return on Assets Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
Return on Sales Investigating the Effect of Free Cash Flow (FCF) on ROA, ROS and Rate of Growth of Profit in Tehran Stock Exchange [Volume 2, Issue 2, 2013, Pages 7-27]
Returns of Stock Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
Revenue Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
Risk effect The impact of oil price uncertainty on audit fees: evidence from energy industries. [Volume 14, Issue 1, 2025, Pages 89-118]
Risk Sentiment The Effect of Management Interpretative Report Regulations on the Simultaneous Relationship between the Company's Market Value and Risk Sentiment in Annual Reports Using the System of Simultaneous Equations [Volume 11, Issue 2, 2022]
ROA: Return on Assets & Liquidity Influencing Factors on web-based Financial Information Disclosure [Volume 4, Issue 1, 2015, Pages 27-52]

S

SEC Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
Second type audit errors Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
Sharia Functions Evaluating the Effect of Metaverse Capabilities in Accounting Procedures on Sustainability Reporting Functions From the Perspective of Sharia [Volume 13, Issue 2, 2024, Pages 189-237]
Sharing" ؛ "Knowledge Investigating the relationships between the dimensions of the knowledge sharing pattern in auditing institutions with the knowledge management approach [Volume 12, Issue 1, 2023, Pages 163-198]
Skeptical Judgment The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
Small and Large Traders Identifying the Factors Affecting Post-Earnings-Announcement Drift [Volume 2, Issue 1, 2013, Pages 7-23]
Smoothed Earnings The Study of Membership Effect in Business Group on Earnings Quality. [Volume 2, Issue 1, 2013, Pages 89-106]
Social Capital Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
Social cognitive capital Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
Social contexts in accounting Effect of Dialogic Accounting on the Accounting Professional Maturity [Volume 11, Issue 1, 2022, Pages 329-365]
Social Reporting Investigating The impact of environmental, social and governance (ESG) reporting on investor risk perception [Volume 12, Issue 2, 2023, Pages 73-102]
Social trust Explaining the relationship between social trust, individual values and market orientation in the auditing profession [Volume 13, Issue 1, 2024, Pages 151-175]
Software Skills The effect of internal audit performance on the use of data analytics by internal audit Functions [Volume 12, Issue 1, 2023, Pages 7-40]
Springate Model A Comparative Study of Bankruptcy Prediction Models of Fulmer and Springate in accepted Companies in Tehran Stock Exchang [Volume 2, Issue 2, 2013, Pages 81-100]
Stability of Dividend Effect of Auditor’s Opinion on Stability of Dividend and Free Cash Flow [Volume 7, Issue 1, 2018, Pages 223-247]
Stakeholder Management The Impact of Stakeholder Management on Firm Performance [Volume 5, Issue 1, 2016, Pages 25-50]
Stakeholders Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
Standard 42 Evaluation of the fair value accounting standard after its implementation [Volume 13, Issue 2, 2024, Pages 309-350]
State-owned enterprises Identification of suitable components for determining the remuneration of managers in state-owned enterprises [Volume 13, Issue 2, 2024, Pages 239-273]
Static and Dynamic Approach Investigate the Relationship of Financial Constraints and Positive and Negative Free Cash Flow on Overinvestment and Underinvestment in Corporate Assets Using the Static and Dynamic Model [Volume 6, Issue 2, 2017, Pages 233-260]
Static and Dynamic Approach Investigating the relationship between change in forward looking disclosure and firm value in well and poor performing Firms with a static and dynamic approach [Volume 14, Issue 1, 2025, Pages 119-152]
Stationary Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
Stochastic Behavior Testing Competitive Environment Hypothesis on Tehran Stock Exchange listed Firms: Evidences from Stationary Status of Profitability Measures at Industry and Market levels [Volume 3, Issue 1, 2014, Pages 141-160]
Stock Market Development The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
Stock Market Development Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
Stock Market Prices The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 171-202]
Stock Market Prices The Mechanism of Analyzing Investors’ Sentiments and Accounting Information on Stock Market Prices [Volume 7, Issue 1, 2018, Pages 203-222]
Stock Price Crashes The Study of Relationship between Operating Cash Flows, Earnings Opacity and Stock Price Crash Risk [Volume 2, Issue 1, 2013, Pages 63-88]
Stock Price Crash Risk The relationship between financial statements comparability and stock price crash risk with an emphasis on the role of information asymmetry [Volume 8, Issue 1, 2019, Pages 173-206]
Stock Price Informativeness Aggressive Reporting and Stock Price Informativeness [Volume 3, Issue 2, 2014, Pages 7-22]
Stock Price Synchronization Investigating the Effect of Media Coverage on Stock Price Synchronization Considering the Moderating Role of Corporate Governance and Information Transparency [Volume 11, Issue 2, 2022]
Stock Returns Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2023, Pages 173-213]
Stock Return Synchronicity Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
Stock Return Volatility Investigating the Relationship Between Stock Return Volatility and Management Earnings Forecast Errors [Volume 4, Issue 2, 2015, Pages 7-32]
Strategies for Applying Standards Feasibility and providing a framework for applying International Financial Reporting Standards for Small and Medium-sized Enterprises in Iran [Volume 11, Issue 1, 2022, Pages 29-75]
Structural A study on the model of job self-efficacy in the accounting profession: An extension of the interpretive matrix theory and content analysis [Volume 14, Issue 1, 2025, Pages 45-87]
Structural Equation The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
Structural Equation The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]
Structural Equations Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
Supervisory Power The Effect of Distracted Institutional Investors on Socially Responsibility [Volume 12, Issue 1, 2023, Pages 127-161]
Sustainability Performance Existential Philosophy of Corporate Sustainability in Iran: A Hybrid Approach [Volume 12, Issue 1, 2023, Pages 227-265]
Sustainability Performance Analysis of the Impact of CEO Psychological Traits on Sustainability Performance [Volume 13, Issue 2, 2024, Pages 351-391]
Sustainability Reporting The Effect of Disclosure of Sustainability Reporting Components on the Relationship between Applying Different Levels of Management Accounting Techniques to Value Creation [Volume 10, Issue 2, 2021, Pages 7-34]
Sustainability Reporting Evaluating the Effect of Metaverse Capabilities in Accounting Procedures on Sustainability Reporting Functions From the Perspective of Sharia [Volume 13, Issue 2, 2024, Pages 189-237]
Systematic risk The Effect of Information Quality on Systematic Risk and Cost of capital [Volume 4, Issue 1, 2015, Pages 171-196]

T

Tax Aggressiveness Investigating the Effects of Board Size and Independence on Tax Aggressiveness [Volume 3, Issue 1, 2014, Pages 7-28]
Tax Aggressiveness Investigating the impact of conservative financial reporting on business strategies and Tax aggressiveness [Volume 13, Issue 1, 2024, Pages 203-229]
Tax aggressive procedures The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
Taxation Explain the Barriers to Using Information and Communication Technology (ICT) for Taxation [Volume 10, Issue 18, 2021, Pages 35-72]
Taxation Investigating the Challenges of Tax Auditing of Legal Entities and Analyzing Them Using MADM Methods [Volume 13, Issue 2, 2024, Pages 393-418]
Tax Avoidance Investigating the effect of optimism, myopia and overconfidence behavioral biases on tax avoidance [Volume 13, Issue 1, 2024, Pages 265-292]
Tax Avoidance The Mediating Role of Corporate Social Responsibility in the Impact of Tax Avoidance, Evasion, and Corruption on Fraudulent Reporting [Volume 13, Issue 2, 2024, Pages 7-48]
Tax Evasion The Mediating Role of Corporate Social Responsibility in the Impact of Tax Avoidance, Evasion, and Corruption on Fraudulent Reporting [Volume 13, Issue 2, 2024, Pages 7-48]
Tax Evasion Prediction Investigating the Usefulness of Relief Selection Variable Method in Improving Tax Evasion Prediction Outcomes Using Data Mining [Volume 7, Issue 2, 2018, Pages 7-44]
Tax Management Study the Effect of Moderating Corporate Size on the Relationship between Financial Crisis, Ownership Structure and Tax Management [Volume 7, Issue 2, 2018, Pages 205-240]
Tehran Stock Exchange Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting [Volume 4, Issue 1, 2015, Pages 53-80]
Thematic Analysis Existential Philosophy of Corporate Sustainability in Iran: A Hybrid Approach [Volume 12, Issue 1, 2023, Pages 227-265]
Theme analysis Pattern of Factors Affecting the Occurrence of Fraud in the Financial Statements of Iranian Companies with Forensic Accounting Approach: Based on Thematic Analysis Method (Theme) [Volume 11, Issue 2, 2022]
The predictive power Enterprise risk management and its implications for financial reporting quality [Volume 10, Issue 2, 2021, Pages 93-131]
Timeliness Investigating the Relationship between Corporate Governance Mechanism and the Reduction of Audit Report Delay for the Companies Listed on Tehran Stock Exchange [Volume 3, Issue 2, 2014, Pages 75-98]
Timeliness Audit Opinion Improvement and the Timeliness of Corporate Annual Reports [Volume 5, Issue 1, 2016, Pages 93-114]
Timeliness Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
Timely Disclosure Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
Trade Volume Surveying the relationship between Liquidity, Corporate Governance and the Value of Public Companies in Tehran Stock Exchange [Volume 3, Issue 1, 2014, Pages 49-74]
Trading Volume Identifying the Relationship Between the Trading Volume with the Returns of Tradable Investment Funds in Tehran Stock Exchange; Using Quantile Regression [Volume 12, Issue 2, 2023, Pages 173-213]
Transparency in Financial Reporting The Role of Stock Market Development on Promoting Concepts of Financial Reporting [Volume 10, Issue 18, 2021, Pages 227-270]
Transparency in Financial Reporting Investigating the Role of Stock Market Development on Political and Ethical Dimensions of Management Behaviors [Volume 11, Issue 2, 2022]
Transparency of Financial Information The Impact of Myopic and Optimistic Management Behaviors on the Transparency of Financial Information [Volume 7, Issue 2, 2018, Pages 141-177]
Transparency of Financial Information Effect of Using Extensible Business Reporting Language on Transparency of Financial Information in Listed Companies in Tehran Stock Exchange [Volume 8, Issue 1, 2019, Pages 147-171]
Treasury Accounting Presenting and validating the role model of Treasury Accounting System for a Good Governance [Volume 13, Issue 2, 2024, Pages 153-188]
Type of Industry A Comparative Approach to the Study of Methods for Measuring Earnings Quality [Volume 1, Issue 1, 2012, Pages 133-154]

V

Value Relevance Value Relevance and Earnings Predictability of Earnings’ Components: Employee Expenses [Volume 5, Issue 1, 2016, Pages 115-140]
Value Relevance Profits or Revenue؛ More Related to Stock Returns? [Volume 2, Issue 2, 2013, Pages 101-122]
Value Relevance Meta-analysis of IFRS Adoption and Value Relevance of Accounting Information [Volume 6, Issue 2, 2017, Pages 85-130]
Value Relevance of Accounting Information Conservatism and Value Relevance of Accounting Information [Volume 2, Issue 1, 2013, Pages 45-61]
Value Relevance Studies The Effect of Market Efficiency on Value Relevance of Accounting Information [Volume 1, Issue 1, 2012, Pages 7-26]
Variation of the effective tax rate The study of Investor Valuation Through Uncertain Tax Positions of listed companies in Tehran Stock Exchange [Volume 4, Issue 1, 2015, Pages 7-26]
Voluntary Audit Changes The Role of Managerial Ability to Change in Voluntary and Mandatory Audit [Volume 4, Issue 2, 2015, Pages 145-170]
Voluntary Disclosure The Effect of Voluntary Disclosure on Earnings Management: Structural Equation Modeling Approach [Volume 5, Issue 1, 2016, Pages 141-168]
Voluntary Disclosure Studying the Effect of Earnings Announcement Lag on the Relation between Voluntary Disclosure and Cost of Equity [Volume 6, Issue 1, 2017, Pages 127-152]
Voluntary Disclosure The Impact of Organizational Centralization on Mandatory and Voluntary Disclosure of Information [Volume 7, Issue 1, 2018, Pages 91-110]
Voluntary Disclosure Identification of Voluntary Disclosure Indicators and Corporate Governance: The gap between current and expected Situations [Volume 8, Issue 1, 2019, Pages 67-95]
Voluntary Disclosure Measurements Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
Voluntary disclosure of information Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners [Volume 10, Issue 2, 2021, Pages 133-169]
Voluntary Disclosure Quality Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]

Applied Research in Financial Reporting

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