Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
A
  • Abnormal Audit Fees The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [Volume 4, Issue 2, 2020, Pages 85-102]
  • Abnormal Audit Fees The Effect of Abnormal Audit Fees on Internal Control Weakness [Volume 4, Issue 3, 2020, Pages 81-96]
  • Abnormal Fees The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
  • Abnormal Return Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Access to finance Greener Growth, Tighter Credit? The Dual Role of Climate Action in Revenue Expectations and Financing Obstacles [Volume 10, Issue 3, 2026, Pages 47-77]
  • Accountants The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
  • Accountants' Behavioral Intention Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
  • Accounting Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
  • Accounting An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study [Volume 9, Issue 1, 2025, Pages 175-198]
  • Accounting and Auditing Knowledge A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
  • Accounting conservatism Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Accounting education The Accounting Education of Graduates: Is It Meeting the Needs of Employers? Evidence from Cyprus [Volume 2, Issue 2, 2018, Pages 58-73]
  • Accounting education The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
  • Accounting Information Systems Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
  • Accounting Information Systems The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital [Volume 9, Issue 2, 2025, Pages 57-76]
  • Accounting Professors Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Account-level Internal Control CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • Accrual Accounting Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Accrual Accounting Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
  • Accrual Earnings Management Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
  • Accruals Management The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
  • Adjustment Speed of financial leverage The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • Advertising and marketing The Effect of Brand Capital and the Determinants of Brand Value on Investment Efficiency and Asset Growth [(Articles in Press)]
  • Aggregate Cost Stickiness Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Aggregate of Announcement Returns The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Aggregate of Earnings The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Aggressive The Effect of working capital strategies on the speed of working capital adjustment [(Articles in Press)]
  • Aggressive earning Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Alertness to Investment Opportunities Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
  • Algorithmic trading Robust Portfolio Optimization using LSTM-based Stock and Cryptocurrency Price Prediction: An Application of Algorithmic Trading Strategies [Volume 9, Issue 3, 2025, Pages 151-169]
  • Alternative and Complementary Theory Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
  • Ambiguity Tolerance Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
  • Annual reports Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
  • Archival-empirical accounting research Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
  • ARDL Microfinance Banks’ Investment Portfolio and Standard of Living in Nigeria: an Empirical Study [Volume 6, Issue 2, 2022, Pages 1-17]
  • Article 141 of the Iranian Trade Act The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
  • Artificial Intelligence The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Artificial Neural Network and Particle swarm optimization Algorithm Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
  • Artificial Neural Network (ANN) A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
  • Artificial neural networks Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
  • Asset growth The Effect of Brand Capital and the Determinants of Brand Value on Investment Efficiency and Asset Growth [(Articles in Press)]
  • Asset quality review in banks Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • Asset Revaluation The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
  • Assets and liability management The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Assets Ratio The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
  • Assurance Standards Board Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Asymmetric cost behavior The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
  • Asymmetric Effects The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
  • ATM The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Attitude Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
  • Audit The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
  • Audit 4.0 Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Audit Committee The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018, Pages 115-132]
  • Audit Committee The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
  • Audit Committee Quality Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Auditee business risk Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
  • Audit efficiency Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
  • Audit fee The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Audit fee The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Audit fee Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Audit fee The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [Volume 5, Issue 1, 2021, Pages 79-97]
  • Audit fee The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
  • Audit fee The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
  • Audit fee premium The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017, Pages 97-121]
  • Audit fees The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017, Pages 97-121]
  • Audit fees The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
  • Audit fees The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
  • Audit fees A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Audit fees The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Audit fees Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
  • Audit fees Investigation of the Relationship Between Debt Structure, Credit Rating, and Audit Fees in Companies [Volume 10, Issue 1, 2026, Pages 167-185]
  • Audit fees Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
  • Audit fees Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
  • Audit Firm Choice Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
  • Audit Firm Partner Gender Diversity The Impact of Key Audit Matters Disclosure on Audit Report Lag: The Moderating Effect of Audit Firm Partner Gender Diversity [Volume 10, Issue 1, 2026, Pages 67-89]
  • Audit Firm Quality Ranking Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Audit firm size The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria [Volume 2, Issue 1, 2018, Pages 18-46]
  • Audit Firms’ Tenure The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • Audit institutions Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
  • Audit Market Concentration The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Audit Opinion Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
  • Auditor Change The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Auditor competition The Pricing of Auditor Market Power: Evidence from Iran [Volume 1, Issue 1, 2017, Pages 97-121]
  • Auditor Conservatism The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
  • Auditor Dependency The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Auditor Independence The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation [Volume 10, Issue 2, 2026, Pages 55-67]
  • Auditor Leaving Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Auditor Management Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
  • Auditor Report Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Auditors' Conscientiousness The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
  • Auditor's Economic Dependence The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
  • Auditor's Expertise in Industry The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
  • Auditors' Extraversion The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
  • Auditor's follow-up recommendations Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
  • Auditors' Impartiality The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
  • Auditors' Independence The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
  • Auditors' Judgments The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran [Volume 8, Issue 4, 2024, Pages 51-69]
  • Auditor's opinion Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
  • Auditor’s Opinion Shopping The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
  • Auditor's Pressure The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
  • Auditors’ Professional Judgment A Deep Learning Framework to Model the Moderating Effect of Ethical Leadership on Emerging Technology’s Impact on Auditors’ Professional Judgment [Volume 10, Issue 2, 2026, Pages 89-110]
  • Auditor's Stress The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
  • Auditor’s Tenure The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
  • Auditor Switching Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Auditor tenure Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Audit Performance The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
  • Audit profession Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • Audit profession Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
  • Audit Quality Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [Volume 3, Issue 1, 2019, Pages 97-111]
  • Audit Quality Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
  • Audit Quality A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Audit Quality The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Audit Quality The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
  • Audit Quality Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Audit Quality The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • Audit Quality Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Audit Quality The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
  • Audit Quality Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Audit Quality Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Audit Quality Game Theory-Based Analysis of the Relationship between Managers and Shareholders: An Emphasis on Information Disclosure Quality, Audit Quality and Expected Return [Volume 9, Issue 2, 2025, Pages 1-20]
  • Audit Quality Management Commentary and the Value Relevance of Earnings: The Accreditation Role of Independent Auditors [Volume 9, Issue 3, 2025, Pages 171-186]
  • Audit Quality Promotion Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
  • Audit Report The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
  • Audit Risk The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
  • Audit Tenure A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Audit Tenure The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Audit Transparency Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies [Volume 9, Issue 4, 2025, Pages 45-64]
  • Augmented Dickey-Fuller test (ADF) An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
B
  • Bank Card The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Bank efficiency The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
  • Banking The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
  • Banking Performance Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • Banking risk Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • Banking System The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Bank Performance Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
  • Bankruptcy Application of Artificial Intelligence Algorithm of Linear and Non-linear Relevance Vector Machine in Predicting the Bankruptcy [Volume 2, Issue 3, 2018, Pages 81-94]
  • Bankruptcy Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
  • Bankruptcy Risk The impact of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [Volume 9, Issue 1, 2025, Pages 161-174]
  • Banks Profitability Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Barriers to Implementation Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • Behavioral Finance A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
  • Behavioral Finance Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Behavioral Finance The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
  • Behavioral Finance Identifying Behavioral Financial Components Using Emotional-Cognitive Dimensions and its Role in the Capital Market Crisis [Volume 9, Issue 3, 2025, Pages 53-80]
  • Behavioral Finance Analysis of Indexed Scientific Productions Related to the Subject Area of Investor Sentiment in Web Of Science Database and Construction of A Scientific Map [Volume 9, Issue 4, 2025, Pages 127-148]
  • Behavioral Finance Herding Behavior in Financial Markets: Tracing the Evolution of Knowledge (1990–2025) Through a Systematic Review and Bibliometric Analysis [(Articles in Press)]
  • Behavioral Intention Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
  • Behavioral Taxation Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education [(Articles in Press)]
  • Benish Model Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
  • Bibliometric Analysis Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Bibliometric Analysis Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
  • Bibliometric Analysis Herding Behavior in Financial Markets: Tracing the Evolution of Knowledge (1990–2025) Through a Systematic Review and Bibliometric Analysis [(Articles in Press)]
  • Bibliometric Analysis Mapping Research on Corporate Governance and Market Transparency: A Bibliometric Review [(Articles in Press)]
  • Blockchain Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Blockchain technology Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
  • Block holder Ownership The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Board Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
  • Board Characteristics Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
  • Board Characteristics How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
  • Board Characteristics The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Board Compensation Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Board Compensation Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
  • Board Diversity The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018, Pages 115-132]
  • Board Diversity Board Diversity and Environmental Performance with a Focus on Moderating Effect of Board Independence [Volume 9, Issue 3, 2025, Pages 33-52]
  • Board Financial Expertise Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
  • Board incentives Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
  • Board Independence Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Board Independence Board Diversity and Environmental Performance with a Focus on Moderating Effect of Board Independence [Volume 9, Issue 3, 2025, Pages 33-52]
  • Board Independence Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
  • Board Independence Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
  • Board interlock Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
  • Brand capital The Effect of Brand Capital and the Determinants of Brand Value on Investment Efficiency and Asset Growth [(Articles in Press)]
  • Brand value The Effect of Brand Capital and the Determinants of Brand Value on Investment Efficiency and Asset Growth [(Articles in Press)]
  • Business strategy Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
  • Buy and Hold Strategy Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
C
  • Capital The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
  • Capital Efficiency The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Capital employed The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017, Pages 67-81]
  • Capital expenditures The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
  • Capital Market The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
  • Capital Market The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
  • Capital Market A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards [Volume 9, Issue 2, 2025, Pages 93-111]
  • Capital market response Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Capital structure The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
  • Capital structure The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • Capital Structure Adjustment Speed The Effect of Corporate Sustainability Performance on the Speed of Achieving the Optimal Capital Structure: The Generalized Moments Approach [Volume 9, Issue 2, 2025, Pages 43-55]
  • Carbon Emission Disclosure Carbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
  • Cash Balance Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
  • Cash Basis Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Cash Flow Growth The Effects of Cost Efficiency and Investment Efficiency on Value Chain Performance and Cash Flow Growth [Volume 9, Issue 4, 2025, Pages 27-44]
  • Cash Flow Statement The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Cash Holdings The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
  • Cash Resources The Impact of the COVID-19 Crisis on Corporate Performance: The Moderating Role of Cash and Human Resources [Volume 10, Issue 2, 2026, Pages 21-36]
  • Causal relationships Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
  • CEO ability The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
  • CEO ability Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
  • CEO Characteristics How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
  • CEO duality CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • CEO Narcissism The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
  • CEO Narcissism The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
  • CEO Overconfidence The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
  • CEO Overconfidence CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [Volume 4, Issue 3, 2020, Pages 49-59]
  • CEO Overconfidence Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • CEO Overconfidence Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • CEO Overconfidence Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education [(Articles in Press)]
  • CEO replacement CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • CEO’s ethnicity The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
  • CEOs' Financial Knowledge The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
  • CEOs’ tenure CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • CEO talent Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
  • Challenges and obstacles Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Chimp Optimization Algorithm Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Clean Accounts Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
  • Client acquisition methods Identifying and Ranking Client Acquisition Techniques among Members of the Iranian Association of Certified Tax Consultants [Volume 9, Issue 4, 2025, Pages 65-81]
  • Client Firm Risk A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Client Firm Size A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Climate change mitigation Greener Growth, Tighter Credit? The Dual Role of Climate Action in Revenue Expectations and Financing Obstacles [Volume 10, Issue 3, 2026, Pages 47-77]
  • Climate change mitigation The Burden of Corruption: How Financial Sources, Female Ownership, and Climate Actions are associated with Firm Perceptions [(Articles in Press)]
  • CMS The Impact of ESG Performance on Capital Market Sensitivity [Volume 10, Issue 3, 2026, Pages 95-111]
  • Cognitive Bias Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Commercial banks Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • Common Auditor The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
  • Communicational The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Company-level Internal Control CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • Competitiveness Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
  • Concentration in The Industry The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
  • Conditional conservatism The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Condition Index The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
  • Conflict of Interest, Revolving Door Phenomenon The Impact of The Revolving Door Phenomenon on the Financial Performance [Volume 10, Issue 2, 2026, Pages 111-124]
  • Conspiracy Illusion The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation [Volume 10, Issue 2, 2026, Pages 55-67]
  • Consumption and Value-added Tax Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Content analysis The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
  • Content Causes of Corporate Bankruptcy Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Continuity Assumption The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
  • Corporate Citizen Reporting Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
  • Corporate executives The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Corporate Financial Performance The Impact of the COVID-19 Crisis on Corporate Performance: The Moderating Role of Cash and Human Resources [Volume 10, Issue 2, 2026, Pages 21-36]
  • Corporate Financial Risks Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies [Volume 9, Issue 4, 2025, Pages 45-64]
  • Corporate Governance Quality The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
  • Corporate Inertia Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Corporate Lobbying Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Corporate Market Performance The Impact of the COVID-19 Crisis on Corporate Performance: The Moderating Role of Cash and Human Resources [Volume 10, Issue 2, 2026, Pages 21-36]
  • Corporate Performance Indicators The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
  • Corporate reputation The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
  • Corporate social responsibility (CSR) Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
  • Corporate Social Responsibility Disclosure The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Corporate Sustainability performance The Effect of Corporate Sustainability Performance on the Speed of Achieving the Optimal Capital Structure: The Generalized Moments Approach [Volume 9, Issue 2, 2025, Pages 43-55]
  • Corporate Sustainability Performance Disclosure Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Corporate Tax Avoidance Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Corruption The Burden of Corruption: How Financial Sources, Female Ownership, and Climate Actions are associated with Firm Perceptions [(Articles in Press)]
  • Cost and utility of green The Impact of Generational Accounting on Environmental Interactive Strategies of Capital Market Companies [Volume 9, Issue 1, 2025, Pages 33-50]
  • Cost behavior Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017, Pages 39-51]
  • Cost behavior Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Cost categories The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Cost Characteristics A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
  • Cost of Capital Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
  • Cost of Equity The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017, Pages 53-66]
  • Cost of Equity Capital Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
  • Cost stickiness Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017, Pages 39-51]
  • Cost stickiness Evaluating the Effect of Political Uncertainty on the Cost Stickiness [Volume 2, Issue 4, 2018, Pages 1-10]
  • Cost stickiness The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Cost stickiness CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [Volume 4, Issue 3, 2020, Pages 49-59]
  • Cost stickiness The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
  • Covid 19 Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Covid-19 Risk Management of Covid-19 in Tertiary Institutions of Learning: Challenges, Impact, and Future Preparation [Volume 2, Issue 4, 2018, Pages 69-78]
  • Covid-19 Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Covid-19 The Impact of COVID-19 on the Credit Rating of Companies by Separate Industry [Volume 10, Issue 1, 2026, Pages 209-218]
  • Covid-19 Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • COVID-19 Crisis The Impact of the COVID-19 Crisis on Corporate Performance: The Moderating Role of Cash and Human Resources [Volume 10, Issue 2, 2026, Pages 21-36]
  • Crash Risk The impact of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [Volume 9, Issue 1, 2025, Pages 161-174]
  • Credibility Judgment The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments [Volume 9, Issue 3, 2025, Pages 119-137]
  • Credit availability The Burden of Corruption: How Financial Sources, Female Ownership, and Climate Actions are associated with Firm Perceptions [(Articles in Press)]
  • Credit ranking Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
  • Credit Risk The Impact of COVID-19 on the Credit Rating of Companies by Separate Industry [Volume 10, Issue 1, 2026, Pages 209-218]
  • Cultural intelligence Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • Culture Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
  • Cup-FM The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
D
  • Data Analytics Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Data Envelopment Analysis The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
  • Data mining Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Debt dependence State-Linked Political Exposure and Intellectual Capital Investment: The Moderating Role of Managerial Ability [(Articles in Press)]
  • Debt Maturity The impact of Bankruptcy Risk on Stock Price Crash Risk by Emphasis on Debt Maturity [Volume 9, Issue 1, 2025, Pages 161-174]
  • Debt ratio Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Decision-making The Relationship between Social Crises and Quality of Managers' Financial Decision-Making: The Mediating Role of Financial Crisis [Volume 9, Issue 4, 2025, Pages 1-26]
  • Decision Tree Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
  • Deep Moderated Neural Network (DMNN) A Deep Learning Framework to Model the Moderating Effect of Ethical Leadership on Emerging Technology’s Impact on Auditors’ Professional Judgment [Volume 10, Issue 2, 2026, Pages 89-110]
  • Delay The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
  • Delay in Audit Report The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
  • Delta and Vega The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
  • Deposit to total assets ratio The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Designing Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • Deviation from Industry Norms Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
  • Diagnostic and Interactive Functions The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities [Volume 9, Issue 3, 2025, Pages 99-118]
  • Dialogic Accounting Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
  • Difference-in-differences Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
  • Digital Accounting Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
  • Dimensionality Reduction Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • Disclosure Mapping Research on Corporate Governance and Market Transparency: A Bibliometric Review [(Articles in Press)]
  • Disclosure Quality, Financial Reporting Transparency, Tax burden Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan [Volume 10, Issue 3, 2026, Pages 21-45]
  • Discretionary Accruals The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
  • Diversification Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • Dividend Payout Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
  • Dividend Payout Policy The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
  • Dividend policy Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017, Pages 1-18]
  • Dual Earnings Management Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
E
  • Earning growth dispersion Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Earning Response Coefficient The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Earnings Forecast The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Earnings Forecast Error The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
  • Earnings management The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018, Pages 115-132]
  • Earnings management New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
  • Earnings management The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • Earnings management Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • Earnings management The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
  • Earnings management A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
  • Earnings manipulation The Effects of Auditor's Type and Expertise on Real and Accrual Earnings Management based on Fraud Triangle Concepts [Volume 1, Issue 1, 2017, Pages 19-38]
  • Earnings Persistence The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Earnings Quality The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
  • Earnings Quality The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • Earnings Response Coefficient Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • E-Banking The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • E-Banking Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
  • Echelon Theory The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria [Volume 2, Issue 1, 2018, Pages 115-132]
  • Economic Consequences of Auditor Conservatism The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
  • Economic Freedom The Impact of Adopting International Financial Reporting Standards and Public Sector Standards on Economic Freedom [(Articles in Press)]
  • Economic growth and development The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
  • Economic plans The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
  • Economic value Disclosure and Economic Value of Listed Insurance Companies in Nigeria [(Articles in Press)]
  • Economic value added The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017, Pages 67-81]
  • Economic value added Does EVA Have More Information Content with Stock Return than Profitability Ratios? Evidence from Malaysia [Volume 2, Issue 3, 2018, Pages 1-16]
  • Educational Technology The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
  • Efficient Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • Efficient-Market Hypothesis A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
  • Emerging markets Investigation of the Relationship Between Debt Structure, Credit Rating, and Audit Fees in Companies [Volume 10, Issue 1, 2026, Pages 167-185]
  • Emotional intelligence Are Auditors Really Independent in Making Professional Judgment? [Volume 8, Issue 3, 2024, Pages 111-130]
  • Emphasis on specific point paragraph Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
  • Employee Performance Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Employees withdrawal Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • Encrypted assets A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Enterprise Risk Management (ERM) Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
  • Environment The Effect of Valuing Social Responsibility by Combining the Company's Life Cycle [Volume 8, Issue 2, 2024, Pages 85-100]
  • Environmental conditions The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
  • Environmental Costing The Relationship Between Managerial Overconfidence and ESG: Emphasizing The Role of Environmental Costing [Volume 10, Issue 3, 2026, Pages 187-200]
  • Environmental Entrepreneurship Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Environmental Performance Board Diversity and Environmental Performance with a Focus on Moderating Effect of Board Independence [Volume 9, Issue 3, 2025, Pages 33-52]
  • Environmental sensitivity The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018, Pages 75-92]
  • Environmental Social and Governance (ESG) Criteria The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
  • Environmental, Social, and Governance (ESG) Disclosure The Impact of Environmental, Social, and Governance Disclosure on Research and Development Investment: The Mediating Role of External Financing [(Articles in Press)]
  • Epistemic Humility, Financial Stress Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
  • Equity Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • ESG The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
  • ESG The Impact of ESG Performance on Capital Market Sensitivity [Volume 10, Issue 3, 2026, Pages 95-111]
  • ESG The Relationship Between Managerial Overconfidence and ESG: Emphasizing The Role of Environmental Costing [Volume 10, Issue 3, 2026, Pages 187-200]
  • ESG disclosure Disclosure and Economic Value of Listed Insurance Companies in Nigeria [(Articles in Press)]
  • Ethical Ideologies Financial Behavior Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
  • Ethical Leadership The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
  • Ethical Leadership A Deep Learning Framework to Model the Moderating Effect of Ethical Leadership on Emerging Technology’s Impact on Auditors’ Professional Judgment [Volume 10, Issue 2, 2026, Pages 89-110]
  • Ethical values Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • Excess Cash The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018, Pages 86-99]
  • Expectation convergence The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
  • Expectation Gap Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
  • Expected Credit Loss (ECL) Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Experience The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
  • Experience Intelligence Accountants' Risk-Taking and Alertness to Investment Opportunities [Volume 8, Issue 1, 2024, Pages 111-129]
  • Experimental Economics Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
  • Export performance The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Export sales The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Export sales intensity The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Export sales volumes The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Extensible Business Reporting Language Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • External Financing The Impact of Environmental, Social, and Governance Disclosure on Research and Development Investment: The Mediating Role of External Financing [(Articles in Press)]
F
  • Factor analysis The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Fair value Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • Fama-French five-factor model Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Fama–French three-factor model The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
  • Family and non-family Ownership The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • Feature selection Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Feature selection Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • Female leadership Greener Growth, Tighter Credit? The Dual Role of Climate Action in Revenue Expectations and Financing Obstacles [Volume 10, Issue 3, 2026, Pages 47-77]
  • Female leadership and ownership The Burden of Corruption: How Financial Sources, Female Ownership, and Climate Actions are associated with Firm Perceptions [(Articles in Press)]
  • Female ownership Greener Growth, Tighter Credit? The Dual Role of Climate Action in Revenue Expectations and Financing Obstacles [Volume 10, Issue 3, 2026, Pages 47-77]
  • Financial Constraints The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
  • Financial Crisis The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Financial Crisis The Relationship between Social Crises and Quality of Managers' Financial Decision-Making: The Mediating Role of Financial Crisis [Volume 9, Issue 4, 2025, Pages 1-26]
  • Financial Criteria The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Financial Education Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education [(Articles in Press)]
  • Financial Fraud Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
  • Financial health The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
  • Financial Instability Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
  • Financial instruments The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
  • Financial Leverage The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
  • Financial Leverage The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
  • Financial Leverage Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • Financial Literacy The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • Financial managers The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • Financial markets Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Financial markets Herding Behavior in Financial Markets: Tracing the Evolution of Knowledge (1990–2025) Through a Systematic Review and Bibliometric Analysis [(Articles in Press)]
  • Financial Markov-Switching The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
  • Financial numbers Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Financial Performance The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
  • Financial Performance Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
  • Financial Performance The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
  • Financial pressure The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Financial reporting Mapping Research on Corporate Governance and Market Transparency: A Bibliometric Review [(Articles in Press)]
  • Financial Reporting Features The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
  • Financial reporting quality The Impact of Audit Firm Size on Financial Reporting Quality of Listed Insurance Companies in Nigeria [Volume 2, Issue 1, 2018, Pages 18-46]
  • Financial reporting quality The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018, Pages 13-31]
  • Financial reporting quality Comments on the Context-Specific Nature of Financial Reporting Quality [Volume 2, Issue 4, 2018, Pages 29-39]
  • Financial reporting quality New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
  • Financial reporting quality The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • Financial reporting quality The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • Financial reporting quality Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Financial reporting quality Investigation of the Relationship Between Debt Structure, Credit Rating, and Audit Fees in Companies [Volume 10, Issue 1, 2026, Pages 167-185]
  • Financial reporting supply chain Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Financial reports Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Financial restatement The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement [Volume 4, Issue 4, 2020, Pages 31-43]
  • Financial restatement The Role of Workforce Support on Financial Restatement: Evidence from Iran [Volume 9, Issue 3, 2025, Pages 139-150]
  • Financial Risk Tolerance The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • Financial Stability Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • Financial Supervision The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
  • Financing constraints The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017, Pages 53-66]
  • Firm age Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
  • Firm Credit The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Firm Growth The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
  • Firm Performance The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
  • Firm Performance The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
  • Firm Risk Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
  • Firms’ Coverage Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
  • Firm value The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
  • Firm value Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • Firm value Carbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
  • Firm value Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
  • Fixed-charge coverage ratio Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Foreign Board Diversity Carbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
  • Foreign Ownership Carbon Emission Disclosure and Firm Value: The Moderating Role of Corporate Governance [Volume 9, Issue 3, 2025, Pages 1-15]
  • Foreign Ownership Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
  • Fractal patterns Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
  • Fraud detection Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
  • Fraudulent Financial reporting The Relationship Between the Weakness of Internal Controls and Fraudulent Financial Reporting with an Emphasis on the Adjustment Role of External Audit Quality [Volume 2, Issue 4, 2018, Pages 11-27]
  • Future Cash Flows Evidence for the Ability of the Regression Model and Particle Swarm Optimization Algorithm in Predicting Future Cash Flows [Volume 2, Issue 4, 2018, Pages 79-95]
  • Futures Studies Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • Future Stock The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
  • Fuzzy Delphi Identifying and Ranking Client Acquisition Techniques among Members of the Iranian Association of Certified Tax Consultants [Volume 9, Issue 4, 2025, Pages 65-81]
  • Fuzzy Delphi approach Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • Fuzzy Delphi method Comprehensive Identification and Ranking of Factors Affecting the Credibility of Financial Reports in Iran in the Light of Stakeholder Theory and Organizational Legitimacy Theory [Volume 9, Issue 3, 2025, Pages 81-98]
  • Fuzzy EDAS A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
G
  • Gambler’s Fallacy and Stereotypes Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Game-based learning The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
  • Gamification The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
  • GARCH Analysis Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • GDP prediction Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • GDP restatement Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Generalized Additive Model How is the Iranian stock market affected by geopolitical risk and economic policy uncertainty in China, the US and the global? [Volume 9, Issue 1, 2025, Pages 131-159]
  • Generalized Torque Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Generative AI The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity [Volume 10, Issue 1, 2026, Pages 1-19]
  • Genetic algorithm Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
  • Geographical proximity of institutional owners The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
  • Going Concern Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Governance The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence [Volume 8, Issue 4, 2024, Pages 125-138]
  • Governance indicators The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
  • Governance Score The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
  • Government Bonds Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Government Credits The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Government ownership State-Linked Political Exposure and Intellectual Capital Investment: The Moderating Role of Managerial Ability [(Articles in Press)]
  • G*Power software Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • Granger causality test An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
  • Green Accounting Consequences Dialogic Accounting Model and Green Accounting Consequences: Empirical Evidence from Iran [Volume 8, Issue 1, 2024, Pages 17-37]
  • Green Financing Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • GRI reporting standard A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards [Volume 9, Issue 2, 2025, Pages 93-111]
  • Grounded Data Theory Method, Tax Audit Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
  • Grounded theory Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Grounded theory approach A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
  • Growth Opportunities The Relationship between Growth Opportunities, Tangible Assets, and Financial Structure of Companies listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 61-73]
  • Guilt Aversion Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
H
  • HamiChain A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Herding Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • Herding Behavior Herding Behavior in Financial Markets: Tracing the Evolution of Knowledge (1990–2025) Through a Systematic Review and Bibliometric Analysis [(Articles in Press)]
  • Heritage Foundation The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
  • Heteroscedasticity, Asymmetric Effect of Return on Assets on the Profitability of Listed Firms on Tehran Stock Exchange Based on Variance Heteroscedasticity Model [Volume 2, Issue 3, 2018, Pages 71-80]
  • Hierarchical clustering Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Hubris, Magnitude Mind Model, Systematic Review Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
  • Human Capital The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017, Pages 67-81]
  • Human Capital The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Human Capital Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Human Capital Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • Human Capital The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital [Volume 9, Issue 2, 2025, Pages 57-76]
  • Hybrid Asymmetric Conditional Variance The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
  • Hybrid Asymmetric Conditional Variance Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
I
  • Identification of drivers Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • Idiosyncratic Risk Anomaly The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
  • IFRS Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • IFRS 9 Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Implement Model Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Improved Auditor’s Opinion The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
  • Income Tax Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Independence of board of directors The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018, Pages 75-92]
  • Independence of the Audit Committee The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
  • Independence of the Board of Directors The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
  • Individual Behavior Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • Indonesia Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Industry Specialization A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Inflation rate The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
  • Inflation Targeting Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
  • Information Asymmetry Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Information Asymmetry The Impact of Economic Policy Uncertainty on Stock Liquidity with a Focus on the Role of Financial Disclosure [Volume 9, Issue 4, 2025, Pages 101-125]
  • Information Disclosure The Impact of Economic Policy Uncertainty on Stock Liquidity with a Focus on the Role of Financial Disclosure [Volume 9, Issue 4, 2025, Pages 101-125]
  • Information Normativity Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
  • Information Quality The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Information security Constellations of Trust: Where Service Innovation Meets Digital Banking's Heart [(Articles in Press)]
  • Informative income smoothing Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017, Pages 1-18]
  • Innovations Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Institutional Ownership The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 47-59]
  • Institutional Ownership Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
  • Institutional Ownership The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
  • Institutional Ownership Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
  • Institutional Ownership Ownership Structure and Value of Listed Manufacturing Companies in Nigeria Moderated by Dividend Pay-Out [Volume 10, Issue 1, 2026, Pages 21-36]
  • Institutional trust Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
  • Instruction Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Insufficient Cash The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018, Pages 86-99]
  • Intangible Assets The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
  • Integrated factors of sustainable development The Relationship between Return Equities, Independence of the Board of Directors and Environmental Sensitivity of Industry Group and the Social Responsibility [Volume 2, Issue 1, 2018, Pages 75-92]
  • Intellectual capital The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017, Pages 67-81]
  • Intellectual capital The Relationship between Corporate Governance and Intellectual Capital of Companies Listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 47-59]
  • Intellectual capital A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
  • Intellectual capital The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran [Volume 3, Issue 2, 2019, Pages 27-41]
  • Intellectual capital The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
  • Intellectual capital The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Intellectual capital Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Intellectual capital The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Intellectual capital The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Intellectual capital Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • Intellectual capital The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital [Volume 9, Issue 2, 2025, Pages 57-76]
  • Intellectual capital investment State-Linked Political Exposure and Intellectual Capital Investment: The Moderating Role of Managerial Ability [(Articles in Press)]
  • Interest rate Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Interest Rates of Facilities The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Interest rate targeting Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
  • Internal Audit Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • Internal Auditors Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • Internal Control Material Weaknesses (ICMWs) CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • Internal Controls Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Internal Control Weaknesses How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
  • International Auditing Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • International Financial Reporting Standards The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • International Financial Reporting Standards An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study [Volume 9, Issue 1, 2025, Pages 175-198]
  • International Financial Reporting Standards The Impact of Adopting International Financial Reporting Standards and Public Sector Standards on Economic Freedom [(Articles in Press)]
  • International Public Sector Accounting Standards The Impact of Adopting International Financial Reporting Standards and Public Sector Standards on Economic Freedom [(Articles in Press)]
  • Internet speed Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Inventory Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Investment Microfinance Banks’ Investment Portfolio and Standard of Living in Nigeria: an Empirical Study [Volume 6, Issue 2, 2022, Pages 1-17]
  • Investment Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Investment addiction The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • Investment Appraisal The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity [Volume 10, Issue 1, 2026, Pages 1-19]
  • Investment Decision Behavior Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Investment efficiency Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Investment efficiency The Effects of Cost Efficiency and Investment Efficiency on Value Chain Performance and Cash Flow Growth [Volume 9, Issue 4, 2025, Pages 27-44]
  • Investment efficiency The Effect of Brand Capital and the Determinants of Brand Value on Investment Efficiency and Asset Growth [(Articles in Press)]
  • Investment Strategies Wavelet Analysis of Stock Returns and Total Index with Moving Average of Stock Returns and Total Index [Volume 9, Issue 1, 2025, Pages 93-107]
  • Investor Decisions The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
  • Investor Risk Level The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
  • Investors The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • Investors’ Behavior Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
  • Investor Sentiment Analysis of Indexed Scientific Productions Related to the Subject Area of Investor Sentiment in Web Of Science Database and Construction of A Scientific Map [Volume 9, Issue 4, 2025, Pages 127-148]
  • Investors' Perceptions The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
  • Iranian banking business Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • Iranian banking industry Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Iranian Capital Market Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Iranian Capital Market A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
  • Iranian English Journals Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Iranian Industry Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • Iran’s Capital Market Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
  • Iraq Stock Exchange The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • Isis The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
  • Islamic banking Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
  • Islamic country Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
J
  • Johansen cointegration test An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
  • Journals of Accounting and Finance Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Judgment and Decision Making Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Judgment and decision-making in accounting Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
K
  • Kahoot The Effectiveness of Kahoot! Game in Teaching Accounting Principles Course on Students' Quantitative and Qualitative Academic Performance [Volume 10, Issue 3, 2026, Pages 113-137]
  • Kasznik Model A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
  • Key Audit Findings Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies [Volume 9, Issue 4, 2025, Pages 45-64]
  • Key Audit Matters The Impact of Key Audit Matters Disclosure on Audit Report Lag: The Moderating Effect of Audit Firm Partner Gender Diversity [Volume 10, Issue 1, 2026, Pages 67-89]
  • Keywords: audit committee independence Audit Committee Characteristics and Sustainable Growth Among Selected Listed Non-Financial Firms in Nigeria [Volume 6, Issue 3, 2022, Pages 1-13]
  • Keywords: audit committee size Audit Committee Attributes and Readability of Financial Statement Footnotes [Volume 3, Issue 2, 2019, Pages 43-63]
  • Keywords: Exchange Rate Fluctuations The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
  • Keywords: Financial Structure The Relationship between Growth Opportunities, Tangible Assets, and Financial Structure of Companies listed on the Tehran Stock Exchange [Volume 2, Issue 1, 2018, Pages 61-73]
  • Keywords: predictive earnings management The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
  • K-means Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Knowledge Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018, Pages 32-57]
  • Knowledge Factors The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
  • Knowledge Frontier An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study [Volume 9, Issue 1, 2025, Pages 175-198]
  • Knowledge sharing Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
L
  • Leaving the Profession of Certified Public Accountant Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Legitimacy Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
  • Legitimacy of BRA Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
  • Legitimacy Theory Stakeholder Theory Comprehensive Identification and Ranking of Factors Affecting the Credibility of Financial Reports in Iran in the Light of Stakeholder Theory and Organizational Legitimacy Theory [Volume 9, Issue 3, 2025, Pages 81-98]
  • Leverage Ratio The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
  • Leverage Ratio Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Liability to capital ratio The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Life Cycle The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
  • Liquidity Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
  • Liquidity The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
  • Liquidity The Role of Sukuk in the Economic Growth of Islamic Countries: An Approach to the Absorption of Liquidity Available in Iran [Volume 8, Issue 2, 2024, Pages 23-38]
  • Listed Companies in Tehran Stock Exchange Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
  • Literature review An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study [Volume 9, Issue 1, 2025, Pages 175-198]
  • Loans to total assets ratio The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Loss Components The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
  • LSTM Robust Portfolio Optimization using LSTM-based Stock and Cryptocurrency Price Prediction: An Application of Algorithmic Trading Strategies [Volume 9, Issue 3, 2025, Pages 151-169]
M
  • Machiavellian Twists The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
  • Machine learning Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach [Volume 9, Issue 2, 2025, Pages 113-133]
  • Machine learning A Deep Learning Framework to Model the Moderating Effect of Ethical Leadership on Emerging Technology’s Impact on Auditors’ Professional Judgment [Volume 10, Issue 2, 2026, Pages 89-110]
  • Machine learning A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
  • Macro Accounting Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Macro Accounting The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Macro-economic variables An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
  • Macroprudential policy Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • Management Ability The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Management Ability The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Management commentary Management Commentary and the Value Relevance of Earnings: The Accreditation Role of Independent Auditors [Volume 9, Issue 3, 2025, Pages 171-186]
  • Management control system Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
  • Management entrenchment The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
  • Management entrenchment Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Managerial Ability The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
  • Managerial Ability The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
  • Managerial Ability Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
  • Managerial Ability State-Linked Political Exposure and Intellectual Capital Investment: The Moderating Role of Managerial Ability [(Articles in Press)]
  • Managerial overconfidence The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
  • Managerial overconfidence The Relationship Between Managerial Overconfidence and ESG: Emphasizing The Role of Environmental Costing [Volume 10, Issue 3, 2026, Pages 187-200]
  • Managerial Remuneration The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Managerial Resistance Corporate Inertia and Information Asymmetry: Evidence from Iran [Volume 8, Issue 3, 2024, Pages 1-25]
  • Managerial stock The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
  • Managers’ incentives The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [Volume 8, Issue 4, 2024, Pages 107-123]
  • Mandatory Risk Disclosure Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
  • Mandatory Rotation The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • Manufacturing companies Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Manufacturing Sector Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • Market Behavior Efficiency A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
  • Market Efficiency Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
  • Market Factors Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Market fragility Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Market Hypothesis Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • Marketing mix Marketing in Auditing: Application of the 7P Model [Volume 8, Issue 1, 2024, Pages 1-16]
  • Market transparency Mapping Research on Corporate Governance and Market Transparency: A Bibliometric Review [(Articles in Press)]
  • Market value The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
  • Material sustainability Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Mental Accounting Mitigating the Mental Accounting Cognitive Bias through Instruction [Volume 8, Issue 1, 2024, Pages 89-109]
  • Mental Well-being Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
  • Mere-Exposure Effect The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments [Volume 9, Issue 3, 2025, Pages 119-137]
  • Meta-synthesis Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • Meta-synthesis Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
  • Meta-Synthesis Qualitative Approach A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Ministry of Economic and Finance Affairs The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
  • Misrecorded Transaction Strategy Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
  • Modeling Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Moderating Role Audit Fees under Dual Earnings Management: The Moderating Role of Accruals in the REM-Audit Fee Nexus [Volume 10, Issue 2, 2026, Pages 171-195]
  • Monetary policy The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
  • Money avoidance The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • Money status The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • Money vigilance The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • Money worship The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
  • Moral Courage Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • Moth Flame Optimization Algorithm Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Multifactor Model Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Multinational firms Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Multi-Objective Optimization A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
  • Mutual Funds The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
N
  • Nash Bayesian equilibrium Game Theory-Based Analysis of the Relationship between Managers and Shareholders: An Emphasis on Information Disclosure Quality, Audit Quality and Expected Return [Volume 9, Issue 2, 2025, Pages 1-20]
  • Net Profit The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
  • Network analysis Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
  • Neural Network Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
  • Neural Network Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
  • Neural Network Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach [Volume 9, Issue 2, 2025, Pages 113-133]
  • Non-current Asset Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Normal Audit Fees The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [Volume 4, Issue 2, 2020, Pages 85-102]
  • Novel Meta-Heuristic Algorithms Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Number of branches The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
O
  • Oil Revenues Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Omissions Bias Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
  • Omission Strategy Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
  • Online Education Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Operational Use Operational Use, Responsibility and Performance Measurement [Volume 9, Issue 1, 2025, Pages 15-31]
  • Opinion shopping The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
  • Opportunistic Earnings Management The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
  • Opportunities Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Optimal leverage The Effect of Family Ownership on the Adjustment Speed of Financial Leverage towards Optimal Leverage [Volume 8, Issue 2, 2024, Pages 39-49]
  • Organizational Comprehensive Identification and Ranking of Factors Affecting the Credibility of Financial Reports in Iran in the Light of Stakeholder Theory and Organizational Legitimacy Theory [Volume 9, Issue 3, 2025, Pages 81-98]
  • Organizational capital Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Organizational culture A Study of the Effect of Organizational Culture Effect on Association between Intellectual Capital and Cost Characteristics [Volume 2, Issue 2, 2018, Pages 74-85]
  • Organizational culture The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital [Volume 9, Issue 2, 2025, Pages 57-76]
  • Organizational Factors Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
  • Origin of cost stickiness The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Over-investment in Human Resource The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Ownership Power CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [Volume 2, Issue 3, 2018, Pages 29-47]
  • Ownership Structure New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
  • Ownership Structure The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
  • Ownership Structure Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Ownership Structure The Impact of Corporate Governance, Ownership Structure, and Cash Flow on the Value of the Companies Listed on the Iraqi Stock Exchange [Volume 8, Issue 2, 2024, Pages 51-66]
P
  • Particle swarm algorithm Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
  • Peer Effect The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size [Volume 10, Issue 2, 2026, Pages 37-54]
  • Perceived Ease of Use and Usefulness Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
  • Perceive ease of use Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Perceive usefulness Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Performance The Impact of Insufficient and Excess Cash on Future Performance [Volume 2, Issue 2, 2018, Pages 86-99]
  • Performance Evaluation Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]
  • Performance improvement Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
  • Performance measurement Operational Use, Responsibility and Performance Measurement [Volume 9, Issue 1, 2025, Pages 15-31]
  • Performance Measurement System The Effect of Performance Evaluation System Dimensions on Organizational Results: A Financial Approach and Organizational Capabilities [Volume 9, Issue 3, 2025, Pages 99-118]
  • Personality types The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
  • PMC The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Policy-Making Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Political Connections Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
  • Political costs The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Political influence The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Portfolio Diversification Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Portfolio optimization Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • POS The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Power Distance The Moderating Effect of Power Distance on the Relationship between Conscientiousness and Extraversion with Auditors' Impartiality [Volume 10, Issue 3, 2026, Pages 139-161]
  • Preventive and regulatory factors The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
  • Price Stability Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
  • Principal Component Approach The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
  • Product Market Competition The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
  • Product-Market Power The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
  • Professional Ethical Commitment Sociology of ideological perspective, professional ethical commitment and value judgments of Iranian certified public accountant toward SDGs [(Articles in Press)]
  • Professional ethics Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
  • Professional ethics The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran [Volume 8, Issue 4, 2024, Pages 51-69]
  • Propensity score matching Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
  • PSO algorithm Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
  • Public Sector Accounting The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
  • Pulic Model The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
Q
  • Qualified Opinion The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
  • Quality of Accruals The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Quality of Audit Judgments The Distortions of Machiavellianism, Containment Solutions and Effect on the Quality of Audit Judgments [Volume 9, Issue 2, 2025, Pages 135-156]
  • Quality of corporate governance Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [Volume 1, Issue 1, 2017, Pages 1-18]
  • Quality of Information The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
  • Quasi-experimental methods Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
R
  • Ranking Discrepancies The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns [Volume 10, Issue 1, 2026, Pages 151-166]
  • R&D Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
  • Receivable Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Recorded intangible assets The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
  • Related Party Transactions The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments [Volume 9, Issue 3, 2025, Pages 119-137]
  • Relational capital The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Relational capital Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Relational capital Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • Religion Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
  • Religious Attitude The Impact of Professional Ethics, Social Structure, and Religious Attitude on Auditors’ Judgments: A Comparison of the Environments in India and Iran [Volume 8, Issue 4, 2024, Pages 51-69]
  • Reporting A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards [Volume 9, Issue 2, 2025, Pages 93-111]
  • Reporting Judgment The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments [Volume 9, Issue 3, 2025, Pages 119-137]
  • Representativeness Heuristic and Conjunction Fallacy Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Research and Development Investment The Impact of Environmental, Social, and Governance Disclosure on Research and Development Investment: The Mediating Role of External Financing [(Articles in Press)]
  • Return Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Return on Asset Asymmetric Effect of Return on Assets on the Profitability of Listed Firms on Tehran Stock Exchange Based on Variance Heteroscedasticity Model [Volume 2, Issue 3, 2018, Pages 71-80]
  • Return Volatility The Impact of Company Characteristics on Return Volatility in Sorted Portfolios: A Hybrid Asymmetric Conditional Variance Approach [Volume 8, Issue 4, 2024, Pages 71-88]
  • Return Volatility Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • Revenue expectations Greener Growth, Tighter Credit? The Dual Role of Climate Action in Revenue Expectations and Financing Obstacles [Volume 10, Issue 3, 2026, Pages 47-77]
  • Right to Control The Relationship between Financing Constraints and Cost of Equity of Iranian Listed Companies [Volume 1, Issue 1, 2017, Pages 53-66]
  • Risk Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
  • Risk Management Risk Management of Covid-19 in Tertiary Institutions of Learning: Challenges, Impact, and Future Preparation [Volume 2, Issue 4, 2018, Pages 69-78]
  • Risk Management The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Risk Management The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity [Volume 10, Issue 1, 2026, Pages 1-19]
  • Risk of material misstatement Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
  • Robust optimization A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
  • Robust Portfolio Optimization Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Robust Portfolio Optimization Robust Portfolio Optimization using LSTM-based Stock and Cryptocurrency Price Prediction: An Application of Algorithmic Trading Strategies [Volume 9, Issue 3, 2025, Pages 151-169]
S
  • Sanctions The Effect of Some Macroeconomic Variables on the Performance Indicators of Companies Listed on The Tehran Stock Exchange During Sanction Periods (before and after the JCPOA) [Volume 8, Issue 2, 2024, Pages 101-118]
  • SASB reporting standard A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards [Volume 9, Issue 2, 2025, Pages 93-111]
  • Scholarly Collaborations Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Scientometric Analysis Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Scientometrics Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Scientometrics An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study [Volume 9, Issue 1, 2025, Pages 175-198]
  • Scientometrics Analysis of Indexed Scientific Productions Related to the Subject Area of Investor Sentiment in Web Of Science Database and Construction of A Scientific Map [Volume 9, Issue 4, 2025, Pages 127-148]
  • SDGs Achievement Sociology of ideological perspective, professional ethical commitment and value judgments of Iranian certified public accountant toward SDGs [(Articles in Press)]
  • Sentiment Analysis Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Service Innovation Constellations of Trust: Where Service Innovation Meets Digital Banking's Heart [(Articles in Press)]
  • Service Personalization Constellations of Trust: Where Service Innovation Meets Digital Banking's Heart [(Articles in Press)]
  • Severe Managerial Remuneration Cut The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Shareholders participation in annual meetings The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement [Volume 4, Issue 4, 2020, Pages 31-43]
  • Signaling games Game Theory-Based Analysis of the Relationship between Managers and Shareholders: An Emphasis on Information Disclosure Quality, Audit Quality and Expected Return [Volume 9, Issue 2, 2025, Pages 1-20]
  • Six-factor model Fama & French Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Size Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
  • Size Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • Size Anomaly The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
  • Skills Recognition of the Skills and Knowledge of Iranian Auditors at workplace [Volume 2, Issue 2, 2018, Pages 32-57]
  • SMART financing A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Smart Pls Method Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Social capital The Effect of Organizational Culture on Implementation of Accounting Information Systems with the Mediating Role of Types of Capital [Volume 9, Issue 2, 2025, Pages 57-76]
  • Social Effects Guilt Aversion and the Financial Behavior of Individuals: The Moderating Role of Ethical Ideologies [Volume 8, Issue 4, 2024, Pages 89-105]
  • Social Media News The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking [Volume 8, Issue 1, 2024, Pages 67-87]
  • Social Network Analytics (SNA) Collaboration Network Analysis of Papers Published in English language Accounting and Finance Journals in Iran [Volume 8, Issue 1, 2024, Pages 39-65]
  • Software Services Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
  • Spirituality Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Stackelberg method Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Stakeholder mechanisms The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
  • Standards Setters Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
  • Startup A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Startup companies A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • State-linked political exposure State-Linked Political Exposure and Intellectual Capital Investment: The Moderating Role of Managerial Ability [(Articles in Press)]
  • Stochastic Frontier Function The Effects of Cost Efficiency and Investment Efficiency on Value Chain Performance and Cash Flow Growth [Volume 9, Issue 4, 2025, Pages 27-44]
  • Stock Excess Returns The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
  • Stock Exchange Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Stock Liquidity The Impact of Economic Policy Uncertainty on Stock Liquidity with a Focus on the Role of Financial Disclosure [Volume 9, Issue 4, 2025, Pages 101-125]
  • Stock Market Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
  • Stock Market Prediction Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • Stock market return How is the Iranian stock market affected by geopolitical risk and economic policy uncertainty in China, the US and the global? [Volume 9, Issue 1, 2025, Pages 131-159]
  • Stock Performance Risk and Return Analysis of Government Bonds in Indonesia: A Multifactor Model Approach [Volume 8, Issue 3, 2024, Pages 63-74]
  • Stock Price Fall The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
  • Stock Price Risk Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
  • Stock return The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
  • Stock return The Relationship between Specific Fluctuations, Liquidity Risk, and Stock Return in Listed Companies on Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 49-60]
  • Stock return The Relationship between Predictive Earnings Management and Opportunistic Earnings Management with Bonus and Stock Return in Iran [Volume 2, Issue 4, 2018, Pages 53-68]
  • Stock Trading The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Stop-loss Strategy Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Strategic Management Investigating the Effect of Financial Crisis Severity on the Relationship between Competitiveness and Profitability in the Product Market [Volume 2, Issue 3, 2018, Pages 17-28]
  • Structural capital The Effect of Intellectual Capital Components on Effective Indicators and Investor Decisions [Volume 1, Issue 1, 2017, Pages 67-81]
  • Structural capital The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Structural capital Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Structural capital Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • Structural Causes of Corporate Bankruptcy Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Structural-interpretive Model Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
  • Supervisory Body Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Sustainability Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
  • Sustainability Reporting(SR) A Qualitative Model of the Firm’s Sustainability Reporting(SR) Requirements in the Iranian Capital Market, Inspired by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) Standards [Volume 9, Issue 2, 2025, Pages 93-111]
  • Sustainable Accounting Ethics Sociology of ideological perspective, professional ethical commitment and value judgments of Iranian certified public accountant toward SDGs [(Articles in Press)]
  • Sustainable development Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
  • Sustainable development Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Sustainable water management Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • SWARA A Hybrid Decision-Making Model for Optimal Portfolio Selection under Interval Uncertainty [Volume 8, Issue 4, 2024, Pages 1-24]
  • SWARA Identifying and Ranking Client Acquisition Techniques among Members of the Iranian Association of Certified Tax Consultants [Volume 9, Issue 4, 2025, Pages 65-81]
  • Systematic Approach Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
  • Systematic risk The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
  • System efficiency Constellations of Trust: Where Service Innovation Meets Digital Banking's Heart [(Articles in Press)]
  • Systemic General Method of Moments Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
T
  • Tail Risk The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
  • Task- technology Fit Model Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
  • Tax Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017, Pages 39-51]
  • Taxable income Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Tax Audit Identifying the Effective Components in Validating the Declared Taxable Income of Companies: Using the Structural Equation Model [Volume 8, Issue 4, 2024, Pages 25-49]
  • Tax Auditing Quality Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
  • Tax avoidance Tax Avoidance and Asymmetric Behavior of Costs [Volume 1, Issue 1, 2017, Pages 39-51]
  • Tax avoidance The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Tax avoidance Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
  • Tax avoidance The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
  • Tax avoidance The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
  • Tax avoidance Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education [(Articles in Press)]
  • Tax compliance, Tax Plan Ranking the Factors Affecting the Level of Tax Compliance within the Framework of Comprehensive Tax Plan [Volume 10, Issue 3, 2026, Pages 21-45]
  • Tax payable Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Technical analysis Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Technological dimension A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Technology Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • Technology Acceptance Model (TAM) Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
  • Tehran Stock Exchange The Relationship between Financial Reporting Quality and Corporate Performance: Evidence from Iran [Volume 2, Issue 2, 2018, Pages 13-31]
  • Tehran Stock Exchange Application of Artificial Intelligence Algorithm of Linear and Non-linear Relevance Vector Machine in Predicting the Bankruptcy [Volume 2, Issue 3, 2018, Pages 81-94]
  • Tehran Stock Exchange The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
  • Tehran Stock Exchange The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Tehran Stock Exchange Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
  • Tehran Stock Exchange The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
  • Tehran Stock Exchange Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [Volume 8, Issue 3, 2024, Pages 93-110]
  • Tehran Stock Exchange Judgment and Decision-Making in Accounting and Auditing: The Perspective of the Individual, Task, and Environment [Volume 10, Issue 1, 2026, Pages 117-149]
  • Tehran Stock Exchange-Iran The Impact of Company’s Entrance into Article 141 of the Iranian Trade Act on Audit Fees: Evidence from Tehran Stock Exchange [Volume 2, Issue 3, 2018, Pages 61-70]
  • Tehran Stock Exchange (TSE) Corporate Social Responsibility and Stock Price Crash Risk: Evidence from an Emerging Market [Volume 2, Issue 1, 2018, Pages 95-114]
  • Temporal Fusion Transformer Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • Text mining Enhancing Going Concern Prediction Models: Integrating Text Mining with Data Mining Approaches [Volume 8, Issue 3, 2024, Pages 27-42]
  • Tolerance for ambiguity The Impact of Conspiracy Illusion on Auditor Independence: The Moderating Roles of Tolerance for Ambiguity and Religious Orientation [Volume 10, Issue 2, 2026, Pages 55-67]
  • Total Asset Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Total Cost of Ownership (TCO) The Primacy of Control: A Risk-Centric TCO Framework for Generative AI and the Financial Irrelevance of Productivity [Volume 10, Issue 1, 2026, Pages 1-19]
  • Total Interpretive Structural Modelling Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Trade volume The Asymmetric Effects of Stock Returns on Trading Volume in Tehran Stock Exchange [Volume 2, Issue 2, 2018, Pages 1-12]
  • Trust Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
  • TSE CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
  • Turnover Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Turnover Intention Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • TWSE The Relationship between Firm Performance and Capital Structure: Evidence from Taiwan [Volume 2, Issue 1, 2018, Pages 1-17]
  • Type of Audit Report Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
  • Type of Audit Report How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
U
  • Uncertainty Exploring the Evolution of Robust Portfolio Optimization: A Scientometric Analysis [Volume 8, Issue 3, 2024, Pages 75-92]
  • Unconditional conservatism The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [Volume 8, Issue 1, 2024, Pages 131-150]
  • Under-investment in Human Resource The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Unemployment Rate Forecast Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Unified Theory of Acceptance and Use of Technology Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
  • Universities Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
  • Unsystematic Risk The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
  • Unsystematic Risk The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
  • Upper Echelons Theory Upper Echelons and Corporate Tax Behavior: The Role of CEO Overconfidence and Financial Education [(Articles in Press)]
  • Users’ Training Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
V
  • Valuation A Comprehensive Analysis of Startup Valuation Models: Insights from Meta-Synthesis [Volume 8, Issue 3, 2024, Pages 43-62]
  • Value Anomaly The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
  • Value Chain Performance The Effects of Cost Efficiency and Investment Efficiency on Value Chain Performance and Cash Flow Growth [Volume 9, Issue 4, 2025, Pages 27-44]
  • Variance-based structural equation modeling Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
  • Vector Auto Regression Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Violator’s Assertions The Effects of Familiarity and Assertions of the RPT Violator on Internal Auditors’ Credibility and Reporting Judgments [Volume 9, Issue 3, 2025, Pages 119-137]
  • Voice Stimulus Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
  • Volatility Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • Volatility of Profit The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
  • Volume of Banks Transactions The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Voluntary disclosure Voluntary Information Disclosure: A Tool for Organizational Leadership [Volume 2, Issue 2, 2018, Pages 100-110]
W
  • Water Accounting Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • Wealth Tax Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Whistleblowing Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [Volume 8, Issue 2, 2024, Pages 67-84]
  • Wisdom of Crowds The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Working capital management The Effect of Working Capital Management on Cost Stickiness Considering the Mediating Role of Financial Constraints [Volume 10, Issue 2, 2026, Pages 153-170]
  • World Bank The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
X
  • XGBoost A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]