Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
A
  • 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]
  • 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]
  • 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]
  • 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]
  • Asset quality review in banks Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • 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 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]
  • 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]
  • 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]
  • 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]
  • 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’ 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]
B
  • Banking risk Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • Bibliometric Analysis Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
  • 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 Independence Board Characteristics, Audit Fees, and Political Connections: An Integration of Resource Dependence and Agency Theories [Volume 10, Issue 3, 2026, Pages 163-185]
C
  • 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]
  • 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]
  • CMS The Impact of ESG Performance on Capital Market Sensitivity [Volume 10, Issue 3, 2026, Pages 95-111]
  • Commercial banks Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • 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]
  • 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 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 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]
  • 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 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]
  • Credit Risk The Impact of COVID-19 on the Credit Rating of Companies by Separate Industry [Volume 10, Issue 1, 2026, Pages 209-218]
D
  • 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]
  • Dimensionality Reduction Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • 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]
  • 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]
  • 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
  • Earnings management A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]
  • 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]
  • Emerging markets Investigation of the Relationship Between Debt Structure, Credit Rating, and Audit Fees in Companies [Volume 10, Issue 1, 2026, Pages 167-185]
  • Environmental Costing The Relationship Between Managerial Overconfidence and ESG: Emphasizing The Role of Environmental Costing [Volume 10, Issue 3, 2026, Pages 187-200]
  • Epistemic Humility, Financial Stress Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
  • 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]
  • 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]
  • 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]
F
  • 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 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 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 Stability Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • 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]
  • 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]
  • Futures Studies Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • Fuzzy Delphi approach Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
G
  • 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]
  • 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]
H
  • Herding Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • Hubris, Magnitude Mind Model, Systematic Review Financial Stress Research Under the Magnitude Mind Lens [Volume 10, Issue 3, 2026, Pages 201-221]
I
  • Identification of drivers Identifying the drivers of asset quality review in Iranian banks [Volume 10, Issue 1, 2026, Pages 187-207]
  • 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]
  • 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]
  • 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]
J
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 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]
M
  • 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]
  • Macroprudential policy Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
  • 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]
  • Managerial overconfidence The Relationship Between Managerial Overconfidence and ESG: Emphasizing The Role of Environmental Costing [Volume 10, Issue 3, 2026, Pages 187-200]
  • Market Efficiency Bibliometric Analysis of Fractal Patterns in Stock Markets: Trends and Perspectives [Volume 10, Issue 2, 2026, Pages 1-20]
  • Market Hypothesis Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
  • Meta-synthesis Systematic Review of the Factors Influencing Cognitive Management Control Systems: A Meta-Synthesis Approach [Volume 10, Issue 1, 2026, Pages 91-116]
  • 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]
P
  • 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]
  • 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]
  • 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]
R
  • Ranking Discrepancies The Impact of Changes and Ranking Discrepancies in Sustainability Reporting on Stock Returns [Volume 10, Issue 1, 2026, Pages 151-166]
  • 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]
  • 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]
S
  • 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]
  • Sustainability Corporate Citizenship Sustainability Reporting Model Based on Adherence to Stakeholder Norms in the Capital Market [Volume 10, Issue 1, 2026, Pages 37-65]
  • Systemic General Method of Moments Macroprudential Policy and the Risk Exposure of Commercial Banks [Volume 10, Issue 3, 2026, Pages 79-93]
T
  • 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]
  • 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]
  • Temporal Fusion Transformer Predicting Stock Market Returns Using Temporal Fusion Transformer: A Comprehensive Data-Driven Approach [Volume 10, Issue 2, 2026, Pages 125-151]
  • 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 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]
V
  • Volatility Sectoral Herding and Volatility in the Chinese Stock Market: Lessons from COVID-19 [Volume 10, Issue 3, 2026, Pages 1-19]
W
  • 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]
X
  • XGBoost A Comparative Study of XGBoost and Artificial Neural Networks for Earnings Management Prediction [Volume 10, Issue 2, 2026, Pages 69-87]