Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
A
  • 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 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]
  • 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]
  • Artificial neural networks Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
  • Audit Committee Quality Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Audit Opinion Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
  • 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]
  • 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 Transparency Disclosure of Key Audit Matters in Assessing the Level of Financial Distress of Companies [Volume 9, Issue 4, 2025, Pages 45-64]
B
  • 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]
  • 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 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]
  • Board Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
  • 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 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]
C
  • 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 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 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]
  • 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]
  • Common Auditor The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
  • 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]
  • Condition Index The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
  • 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 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]
  • 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 of Capital Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
  • 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]
  • Cultural intelligence Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
D
  • 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]
  • 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]
  • 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]
  • Digital Accounting Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
E
  • Environmental Performance Board Diversity and Environmental Performance with a Focus on Moderating Effect of Board Independence [Volume 9, Issue 3, 2025, Pages 33-52]
F
  • 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 Leverage Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • 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 restatement The Role of Workforce Support on Financial Restatement: Evidence from Iran [Volume 9, Issue 3, 2025, Pages 139-150]
  • Firm Risk Deviation from Industry Norms, Financial Restatements and Audit Opinion [Volume 9, Issue 2, 2025, Pages 77-92]
  • 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]
  • 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]
  • 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 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]
G
  • 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]
  • Genetic algorithm Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
  • 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]
H
  • 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 Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
I
  • 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]
  • Institutional Ownership Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
  • 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]
  • 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]
  • 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 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 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]
  • 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]
K
  • 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]
  • 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]
L
  • Legitimacy Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
  • 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]
  • 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]
  • 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]
  • Management commentary Management Commentary and the Value Relevance of Earnings: The Accreditation Role of Independent Auditors [Volume 9, Issue 3, 2025, Pages 171-186]
  • Mandatory Risk Disclosure Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [Volume 9, Issue 4, 2025, Pages 183-204]
  • Manufacturing Sector Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • 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]
  • Monetary policy The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
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]
  • Network analysis Analyzing Board Network in Iran’s Capital Market [Volume 9, Issue 1, 2025, Pages 73-91]
  • Neural Network Modeling the Relationship between Financial Stability and Banking Risks: Artificial Intelligence Approach [Volume 9, Issue 2, 2025, Pages 113-133]
O
  • Operational Use Operational Use, Responsibility and Performance Measurement [Volume 9, Issue 1, 2025, Pages 15-31]
  • 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 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]
P
  • Particle swarm algorithm Neural Network VS Genetic and Particle Swarm Optimization Algorithms in Bankruptcy [Volume 9, Issue 2, 2025, Pages 175-196]
  • 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]
  • 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]
  • Principal Component Approach The Realationship between Monetary Policy and Financial Condition Index in Iran (MSIHA Approach) [Volume 9, Issue 1, 2025, Pages 51-71]
Q
  • 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]
R
  • Receivable Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • 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 Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • 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]
  • Return Volatility Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • 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
  • 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]
  • 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]
  • 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]
  • Size Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [Volume 9, Issue 1, 2025, Pages 1-13]
  • 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]
  • Software Services Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services [Volume 9, Issue 4, 2025, Pages 149-181]
  • 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 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 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]
  • Structural capital Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms [Volume 9, Issue 1, 2025, Pages 109-130]
  • 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 water management Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]
  • 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]
T
  • Taxable income Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Tax avoidance The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [Volume 9, Issue 2, 2025, Pages 157-174]
  • Tax payable Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
  • Total Asset Receivables and Tax Payable in Manufacturing Companies: Panel Analysis Reactions [Volume 9, Issue 2, 2025, Pages 21-42]
V
  • 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]
  • 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]
W
  • Water Accounting Implementing Water Accounting in a Developing Economy: Barriers and Insights from Iran [Volume 9, Issue 4, 2025, Pages 205-226]