Value and Behavioral Accounting

Keyword Index

A

Abnormal Audit Fees Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory [Volume 6, Issue 12, 2021, Pages 345-371]
Abnormal transactions by related parties Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
Acceptance of Dysfunctional Audit Behaviors The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
Accountability Investigating the Impact of Financial Reporting Quality on Corruption (Corruption Perceptions Index, Corruption Control and Accountability) in 8 Middle Eastern Countries [Volume 6, Issue 12, 2021, Pages 98-125]
Accountability Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences [Volume 9, Issue 17, 2024, Pages 447-480]
Accountants Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2021, Pages 247-277]
Accounting The Relationship Between Ethical Approach to Relativism, Job Satisfaction and Machiavellianism Between the Society of Accountants and Auditors [Volume 2, Issue 4, 2017, Pages 37-67]
Accounting Compilation of the ethical oath of Iranian accountants [Volume 3, Issue 6, 2018, Pages 37-64]
Accounting Increasing accounting learning in the Keller's motivation environment [Volume 7, Issue 13, 2022, Pages 335-360]
Accounting Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates [Volume 8, Issue 16, 2023, Pages 47-70]
Accounting The Ethical and Behavioral Factors Influencing Research Topic Selection in Accounting: A Behavioral Approach from the Perspective of the Publishing Game [Volume 9, Issue 18, 2024, Pages 301-333]
Accounting Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization [Volume 11, Issue 21, 2026]
Accounting Accountability The Effect of Believing in Resurrection on the Quality of Accountability in Accounting [Volume 7, Issue 14, 2022, Pages 435-467]
Accounting Management Relationship Managersâ Religiosity with Earnings Management Behavior [Volume 1, Issue 2, 2016, Pages 17-40]
Accounting Narratives The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2019, Pages 33-62]
Accounting Oath Compilation of the ethical oath of Iranian accountants [Volume 3, Issue 6, 2018, Pages 37-64]
Accounting Profession Investigating the Impact of Some Normative and Behavioral Beliefs on Not Choosing The Accounting Field: A Case Study of Tehran, Shiraz and Jahrom Students [Volume 9, Issue 17, 2024, Pages 247-282]
Accounting Standards Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]
Accounting Students The effect of emotional health on academic performance of graduate students in accounting with the mediating role of academic achievement motivation [Volume 8, Issue 15, 2023, Pages 417-454]
Accounting Students Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
Accruals Relationship Managersâ Religiosity with Earnings Management Behavior [Volume 1, Issue 2, 2016, Pages 17-40]
Accruals Investigating the Impact of Financial Reporting Quality on Corruption (Corruption Perceptions Index, Corruption Control and Accountability) in 8 Middle Eastern Countries [Volume 6, Issue 12, 2021, Pages 98-125]
Agency The Effect of Believing in Resurrection on the Quality of Accountability in Accounting [Volume 7, Issue 14, 2022, Pages 435-467]
Agency Problems The Effect of Agency Problems on Cost Stickiness and the Moderating Role of Corporate Governance Quality in Family and Non-Family Firms [Volume 9, Issue 17, 2024, Pages 283-317]
Agency relationship the Relationship Between Audit Firmsâ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
Agency theory The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firmsâ Staff Viewpoints [Volume 2, Issue 4, 2017, Pages 1-35]
Aggressive financial reporting Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting [Volume 10, Issue 19, 2025, Pages 131-171]
Analytical Hierarchy process (AHP) method Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange [Volume 3, Issue 6, 2018, Pages 1-35]
Analytic Hierarchy Process (AHP) Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange [Volume 2, Issue 4, 2017, Pages 153-187]
Anticipatory socialization Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
Article The Ethical and Behavioral Factors Influencing Research Topic Selection in Accounting: A Behavioral Approach from the Perspective of the Publishing Game [Volume 9, Issue 18, 2024, Pages 301-333]
Artificial intelligence Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates [Volume 8, Issue 16, 2023, Pages 47-70]
Artificial Intelligence (AI) Analyzing the Tone of Emphasis of Matter Paragraphs in Audit Reports Using the GPT Language Model: Examining the Impact of Auditor Type and Gender Diversity of Partners [Volume 9, Issue 17, 2024, Pages 155-186]
Assessment of the Current Situation Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it [Volume 8, Issue 15, 2023, Pages 1-36]
Assets Misappropriation Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism [Volume 7, Issue 14, 2022, Pages 171-220]
Assurance the Relationship Between Audit Firmsâ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
Asymmetric cost behavior Relationship between cost stickiness and Social responsibility of manufacturing firms listed in the Tehran Stock Exchange [Volume 1, Issue 2, 2016, Pages 163-191]
Asymmetric cost behavior Asymmetric cost behavior of family firms: Socio-emotional Wealth perspective; Cost Stinckness [Volume 8, Issue 16, 2023, Pages 141-182]
Attitudes Investigating the Impact of Some Normative and Behavioral Beliefs on Not Choosing The Accounting Field: A Case Study of Tehran, Shiraz and Jahrom Students [Volume 9, Issue 17, 2024, Pages 247-282]
Attitude Toward Financial Behavior The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Attitude towards Whistleblowing Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2019, Pages 63-91]
Audit The Relationship Between Ethical Approach to Relativism, Job Satisfaction and Machiavellianism Between the Society of Accountants and Auditors [Volume 2, Issue 4, 2017, Pages 37-67]
Audit â¢ Thinking Styles and Professional Skepticism in Auditing (Theory of Mental Self-Government) [Volume 3, Issue 5, 2018, Pages 151-185]
Audit Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors [Volume 4, Issue 7, 2019, Pages 135-180]
Audit The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members [Volume 7, Issue 13, 2022, Pages 76-116]
Audit Committee The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
Audit Committee Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
Audit effort The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
Audit Fee The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
Audit Fee Dependence Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory [Volume 6, Issue 12, 2021, Pages 345-371]
Audit Implications The Impact of Financial Performance Indicators and Audit Implications on Readability Financial Reports in Companies Listed in the Iranian Capital Market [Volume 6, Issue 11, 2021, Pages 251-275]
Auditing Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession [Volume 2, Issue 3, 2017, Pages 61-86]
Auditing The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts [Volume 2, Issue 3, 2017, Pages 169-184]
Auditing Investigation of the Effect of Accounting Student's Personality Characteristics on Career Interests in Auditing and their perceptions of the ideal auditor [Volume 4, Issue 8, 2019, Pages 371-403]
Auditing A Meta-Analysis of the Factors Affecting the Behavior of Auditors to Acceptance of Information Technology [Volume 6, Issue 11, 2021, Pages 1-40]
Auditing Developing and presenting a conceptual model for managing knowledge sharing behavior in the Iranian auditing profession [Volume 7, Issue 14, 2022, Pages 35-75]
Auditing the Relationship Between Audit Firmsâ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
Auditing Institutions The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach [Volume 7, Issue 13, 2022, Pages 224-255]
Auditing Management Investigating the effect of gender on the neutralization of client audit management and Auditor Earning Management Discovering Capability [Volume 6, Issue 11, 2021, Pages 307-340]
Auditing profession Identification of Components Effective on auditing professionsâ social status in Iran: A social identity theory perspective [Volume 7, Issue 13, 2022, Pages 1-35]
Auditing profession Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
Auditor Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client [Volume 4, Issue 8, 2019, Pages 163-213]
Auditor The Impact of role Ambiguity on Auditors' Honesty and Competence with an Emphasis on the Moderating Role of Spiritual Intelligence [Volume 8, Issue 15, 2023, Pages 175-210]
Auditor The Effect of Some Auditors' Behavioral Duties On Ego Depletion According to The Moderating Role of Audit Experience: A Case Study of Auditors In Razavi Khorasan Province [Volume 8, Issue 15, 2023, Pages 371-416]
Auditor Compilation of the Conceptual Model of High Stress in Auditing and Strategies to Reduce It: Grounded Theory Approach in Meta-Synthesis [Volume 9, Issue 18, 2024, Pages 125-176]
Auditor Characteristics Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics [Volume 9, Issue 17, 2024, Pages 97-151]
Auditor Dysfunctional Behavior and Audit Quality The Mediating Role of Auditor's Dysfunctional Behavior in Explaining the Relationship between Religiosity and Professional Commitment with Audit Quality [Volume 7, Issue 13, 2022, Pages 117-153]
Auditor Ego Depletion Investigating the effect of auditor Ego Depletion on their judgment with respect to the moderating role of the auditor's Cognitive Fatigue [Volume 7, Issue 14, 2022, Pages 365-402]
Auditor Gender Investigating the effect of gender on the neutralization of client audit management and Auditor Earning Management Discovering Capability [Volume 6, Issue 11, 2021, Pages 307-340]
Auditor Independency Personality Type and Professional Skepticism: Are auditors really independent? [Volume 6, Issue 12, 2021, Pages 126-165]
Auditor Judgment The Impact of Cognitive Learning Strategies on The Auditor's Neutrality (A Test of self-regulatory Learning Strategies Theory) [Volume 6, Issue 11, 2021, Pages 123-158]
Auditor Judgment The Effect of Psychological Capital on the progress Motivation, Auditor Judgment, and Performance of Audit firms [Volume 7, Issue 13, 2022, Pages 154-199]
Auditor Performance The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2020, Pages 281-318]
Auditor Role Transparency Investigating the Effect of Auditor Role Transparency on Audit Quality, Unethical Decisions and Audit Performance [Volume 8, Issue 16, 2023, Pages 313-361]
Auditors Investigating Work-Family Conflict and its Effective Factors: Evidence from Auditors [Volume 3, Issue 5, 2018, Pages 233-262]
Auditors The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
Auditors The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach [Volume 7, Issue 13, 2022, Pages 224-255]
Auditors The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory. [Volume 7, Issue 14, 2022, Pages 121-168]
Auditors Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession [Volume 8, Issue 15, 2023, Pages 121-144]
Auditors Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory [Volume 9, Issue 17, 2024, Pages 409-446]
Auditors Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
Auditors and Auditing Profession The Relationship Between Social Dominance and Moral Dis-Engagement: Evidence from the Auditing Profession [Volume 7, Issue 13, 2022, Pages 200-223]
Auditor’s Behavioral Outcomes A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
Auditor's Cognitive Fatigue Investigating the effect of auditor Ego Depletion on their judgment with respect to the moderating role of the auditor's Cognitive Fatigue [Volume 7, Issue 14, 2022, Pages 365-402]
Auditor's Judgment Investigating the effect of auditor Ego Depletion on their judgment with respect to the moderating role of the auditor's Cognitive Fatigue [Volume 7, Issue 14, 2022, Pages 365-402]
Auditors’ Professional Skepticism A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
Auditor's Report Readability Analysis of the role of emotional intelligence, social intelligence and social responsibility of auditors on the audit report readability [Volume 8, Issue 15, 2023, Pages 297-337]
Auditors Working in Auditing Organization The effect of Machiavellianism on moral outrage of certified public accountants: A Comparative study of public and private sector [Volume 7, Issue 14, 2022, Pages 223-250]
Auditors Working in Private Audit Firms The effect of Machiavellianism on moral outrage of certified public accountants: A Comparative study of public and private sector [Volume 7, Issue 14, 2022, Pages 223-250]
Audit Partner’s Perceived Support A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
Audit Performance Investigating the Effect of Auditor Role Transparency on Audit Quality, Unethical Decisions and Audit Performance [Volume 8, Issue 16, 2023, Pages 313-361]
Audit profession Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
Audit profession Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession [Volume 8, Issue 15, 2023, Pages 121-144]
Audit Quality Investigating the Effect of Auditor Role Transparency on Audit Quality, Unethical Decisions and Audit Performance [Volume 8, Issue 16, 2023, Pages 313-361]
Audit Quality Cognitive Dissonance and Auditor Professional Skepticism [Volume 9, Issue 18, 2024, Pages 1-46]
Audit Quality The Impact Of Modesty On Audit Quality Through Professional Ethics And Professional Performance: The Moderating Role of Time Budget Pressure [Volume 9, Issue 18, 2024, Pages 79-123]
Audit Quality Providing a Framework for the Dimensions of Auditors' Cognitive Heterogeneity: with a Thematic Analysis Approach and Identifying the Most Effective Dimension Using the Interpretive Structural Modeling Method [Volume 9, Issue 18, 2024, Pages 219-261]
Audit Quality The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran [Volume 10, Issue 20, 2025, Pages 465-513]
Audit Quality Reducing Behaviors The Effect of Auditors' Intrinsic Characteristics on Fraud Detection Ability by Considering the Mediating Role of Audit Quality Reducing Behaviors [Volume 9, Issue 18, 2024, Pages 177-217]
Audit report The Effect of Audit Firm Partner Gender Diversity on the Disclosure of Key Audit Matters [Volume 9, Issue 18, 2024, Pages 47-78]
Audit Report Tone Analyzing the Tone of Emphasis of Matter Paragraphs in Audit Reports Using the GPT Language Model: Examining the Impact of Auditor Type and Gender Diversity of Partners [Volume 9, Issue 17, 2024, Pages 155-186]
Audit Report Type The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2019, Pages 131-161]
Audit risk The Effect of Audit Firm Partner Gender Diversity on the Disclosure of Key Audit Matters [Volume 9, Issue 18, 2024, Pages 47-78]

B

Bad News The Relationship between Firm Life Cycle and Stock Price Crash Risk with an Emphasis on Information Asymmetry and Behavioral Approach [Volume 1, Issue 2, 2016, Pages 215-239]
Bag of Words Method The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach [Volume 4, Issue 8, 2019, Pages 1-31]
Basic accounting skills Construction , Validation and Typology of the Accountants Job Performance Questionnaire [Volume 9, Issue 18, 2024, Pages 335-377]
Behavioral Accounting Theories The Historical Roots of Stream Researches in Behavioral Management Accounting:Theories and Research Methods [Volume 1, Issue 1, 2016, Pages 25-52]
Behavioral Approach The Evaluation of Inventory Management with Behavioral Approach [Volume 1, Issue 2, 2016, Pages 97-126]
Behavioral Characteristics of the Board of Directors Investigating the Relationship Between the Behavioral Characteristics of the Board of Directors on the Company's Environmental Report with a Static and Dynamic Approach [Volume 9, Issue 17, 2024, Pages 189-223]
Behavioral Characteristics of the Company The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
Behavioral Commitment A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
Behavioral Features and Auditor The Relationship Between Auditor's Individual Effectiveness And Fraud Risk Assessment Error [Volume 3, Issue 6, 2018, Pages 255-277]
Behavioral Management Accounting The Historical Roots of Stream Researches in Behavioral Management Accounting:Theories and Research Methods [Volume 1, Issue 1, 2016, Pages 25-52]
Behavior Management Developing and presenting a conceptual model for managing knowledge sharing behavior in the Iranian auditing profession [Volume 7, Issue 14, 2022, Pages 35-75]
Behavior Structures Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts [Volume 4, Issue 8, 2019, Pages 281-317]
Beliefs Investigating the Impact of Some Normative and Behavioral Beliefs on Not Choosing The Accounting Field: A Case Study of Tehran, Shiraz and Jahrom Students [Volume 9, Issue 17, 2024, Pages 247-282]
Bibliometric Scientific flow analysis of behavioral accounting research in Web of Science database [Volume 6, Issue 12, 2021, Pages 27-55]
Bibliometric Analysis fraud and anomaly detection research: a bibliometric study [Volume 7, Issue 14, 2022, Pages 1-31]
Big Five personality model Investigation of the Effect of Accounting Student's Personality Characteristics on Career Interests in Auditing and their perceptions of the ideal auditor [Volume 4, Issue 8, 2019, Pages 371-403]
Big Five Personality Traits How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline [Volume 4, Issue 7, 2019, Pages 181-208]
Board The Investigation of Gender Diversityâs Impact on The Directors Board's on the likelihood of Internal Control Weaknesses [Volume 3, Issue 5, 2018, Pages 263-285]
Board Expertise The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting [Volume 2, Issue 3, 2017, Pages 33-60]
Board of Directors Relationship Between National Culture and womenâs membership In the Firmsâ Board of Directors: An International Study [Volume 8, Issue 16, 2023, Pages 73-97]
Breadth of Investors’ Social Interactions the Impact of Investorsâ Beliefs and the Breadth of Their Social Interactions on Their Investment Intentions: The Moderating Role of Financial Literacy [Volume 9, Issue 18, 2024, Pages 419-463]
Business Ethics The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
Bystander Effect Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]

C

Carbon Disclosure Strategy The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2020, Pages 231-280]
CEO Power The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
Certified Tax Advisors Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
Client Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client [Volume 4, Issue 8, 2019, Pages 163-213]
Cognitive dissonance The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants [Volume 3, Issue 6, 2018, Pages 137-164]
Cognitive dissonance Cognitive Dissonance and Auditor Professional Skepticism [Volume 9, Issue 18, 2024, Pages 1-46]
Cognitive Heterogeneity of Auditors Providing a Framework for the Dimensions of Auditors' Cognitive Heterogeneity: with a Thematic Analysis Approach and Identifying the Most Effective Dimension Using the Interpretive Structural Modeling Method [Volume 9, Issue 18, 2024, Pages 219-261]
Cognitive information processing ability Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
Cognitive Learning Strategies The Impact of Cognitive Learning Strategies on The Auditor's Neutrality (A Test of self-regulatory Learning Strategies Theory) [Volume 6, Issue 11, 2021, Pages 123-158]
Cognitive Load Investigating Financial Statements Recognition Process by Non-professional Users using eye tracking data analysis [Volume 7, Issue 14, 2022, Pages 329-361]
Cognitive load theory Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
Cognitive Psychology Identifying the Factors Affecting the Quality of Investorsâ Judgment and Decision-Making Based on Cognitive Psychology [Volume 7, Issue 13, 2022, Pages 399-429]
Cognitive Revolution The Historical Roots of Stream Researches in Behavioral Management Accounting:Theories and Research Methods [Volume 1, Issue 1, 2016, Pages 25-52]
Cognitive strategies Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2020, Pages 169-200]
Cognitive Styles The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
Cohesion and Conflict of the team The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members [Volume 7, Issue 13, 2022, Pages 76-116]
Collaboration Culture The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
Commercialization Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics [Volume 9, Issue 17, 2024, Pages 97-151]
Companies Private Information The Ranking of Effective Factors on Corporate Tax Avoidance [Volume 4, Issue 7, 2019, Pages 309-341]
Companies Public Information The Ranking of Effective Factors on Corporate Tax Avoidance [Volume 4, Issue 7, 2019, Pages 309-341]
Compensation Contract Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2020, Pages 230-201]
Compensatory behavior Slippery Slope or Compensatory Behavior: The Role of Locas of Control and Negative Affect on Ethical Accounting Decision Making [Volume 2, Issue 4, 2017, Pages 123-152]
Competence The Impact of role Ambiguity on Auditors' Honesty and Competence with an Emphasis on the Moderating Role of Spiritual Intelligence [Volume 8, Issue 15, 2023, Pages 175-210]
Competing Preferences The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
Competing Values Framework (CVF) Impact of Creative Corporate Culture on Corporate Sustainability Performance [Volume 11, Issue 21, 2026]
Competitive advantage The Effect of Contingency Factors on Social Responsibility Capability and Marketability Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 17, 2024, Pages 47-96]
Concession Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client [Volume 4, Issue 8, 2019, Pages 163-213]
Conditional Conservatism The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
Conformity Pressure Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
Conscientiousness Conscientiousness, Social Capital, and Auditorsâ Tendency for Whistleblowing in Audit Firms [Volume 10, Issue 19, 2025, Pages 173-203]
Consequences Of Professional Pkepticism Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
Conservation of Resource Theory Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics [Volume 9, Issue 17, 2024, Pages 97-151]
Constructing Social Account Investigating the Effect of Constructing Social Accounts on Accountants' Unethical Behavior: With Mediating Role of Moral Disengagement and Guilt [Volume 4, Issue 7, 2019, Pages 63-102]
Constructivist learning environment Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2020, Pages 169-200]
Content analysis Compilation of the ethical oath of Iranian accountants [Volume 3, Issue 6, 2018, Pages 37-64]
Content analysis Identify the components of sustainability reporting in the insurance industry [Volume 6, Issue 11, 2021, Pages 187-216]
Content analysis Scientific flow analysis of behavioral accounting research in Web of Science database [Volume 6, Issue 12, 2021, Pages 27-55]
Contingent Factors The Effect of Contingency Factors on Social Responsibility Capability and Marketability Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 17, 2024, Pages 47-96]
Contractualism Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
Conversion theory Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority [Volume 10, Issue 20, 2025, Pages 345-383]
Coordination The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members [Volume 7, Issue 13, 2022, Pages 76-116]
Coronavirus Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus [Volume 7, Issue 13, 2022, Pages 361-398]
Corporate Citizen Reporting Investigate the Effect of Social Pressure Anomie on Corporate Citizen Reporting [Volume 7, Issue 13, 2022, Pages 36-75]
Corporate Culture The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
Corporate Culture Impact of Creative Corporate Culture on Corporate Sustainability Performance [Volume 11, Issue 21, 2026]
Corporate Governance The Investigation of Gender Diversityâs Impact on The Directors Board's on the likelihood of Internal Control Weaknesses [Volume 3, Issue 5, 2018, Pages 263-285]
Corporate Governance The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2019, Pages 33-62]
Corporate Governance Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
Corporate Governance Investigating the Relationship Between Increased Urban Crime and Earnings Management Considering the Moderating Role of Corporate Governance [Volume 10, Issue 19, 2025, Pages 247-279]
Corporate Governance The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
Corporate Governance Quality The Effect of Agency Problems on Cost Stickiness and the Moderating Role of Corporate Governance Quality in Family and Non-Family Firms [Volume 9, Issue 17, 2024, Pages 283-317]
Corporate Governance Reporting Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange [Volume 2, Issue 4, 2017, Pages 153-187]
Corporate Governance Structure The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting [Volume 2, Issue 3, 2017, Pages 33-60]
Corporate Life Cycle Investigating the Impact of Company Life Cycle on Corporate Social Responsibility with Emphasis on Financial Resources in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 7, 2019, Pages 241-269]
Corporate Reporting Presentation of Greenwashing Pattern in the Corporate Reporting: Meta-Synthesis and Shannon Entropy Method [Volume 8, Issue 16, 2023, Pages 1-44]
Corporate social responsibility Skewness of Stock Returns and corporate social responsibility [Volume 1, Issue 1, 2016, Pages 77-98]
Corporate social responsibility The effect of corporate social responsibility and product diversification on performance evaluation [Volume 1, Issue 1, 2016, Pages 99-121]
Corporate social responsibility The effect of economic dimension of corporate social responsibility on sustainability of earnings [Volume 1, Issue 1, 2016, Pages 123-138]
Corporate social responsibility Relationship between cost stickiness and Social responsibility of manufacturing firms listed in the Tehran Stock Exchange [Volume 1, Issue 2, 2016, Pages 163-191]
Corporate social responsibility Examaining the Effect of accountantsâ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
Corporate social responsibility Investigating the Impact of Company Life Cycle on Corporate Social Responsibility with Emphasis on Financial Resources in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 7, 2019, Pages 241-269]
Corporate social responsibility Effect of normal and abnormal audit fee and audit fee dependence on corporate social responsibility according stakeholder theory [Volume 6, Issue 12, 2021, Pages 345-371]
Corporate social responsibility Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus [Volume 7, Issue 13, 2022, Pages 361-398]
Corporate social responsibility A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions [Volume 10, Issue 20, 2025, Pages 1-53]
Corporate social responsibility The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
Corporate Social Responsibility (CSR) Scenario Planning for the Future of Businesses: Integrating Social Responsibility and Management Accounting in Economic Development [Volume 9, Issue 17, 2024, Pages 363-408]
Corporate Social Responsibility (CSR) Impact of Creative Corporate Culture on Corporate Sustainability Performance [Volume 11, Issue 21, 2026]
Corporate Social Responsibility Disclosure The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure [Volume 6, Issue 12, 2021, Pages 308-343]
Corporate Social Responsibility Reporting Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
Corporate sustainability Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran [Volume 6, Issue 11, 2021, Pages 217-249]
Corporate sustainability Impact of Creative Corporate Culture on Corporate Sustainability Performance [Volume 11, Issue 21, 2026]
Corporate Sustainability Reporting Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values [Volume 9, Issue 17, 2024, Pages 1-46]
Corruption Control Investigating the Impact of Financial Reporting Quality on Corruption (Corruption Perceptions Index, Corruption Control and Accountability) in 8 Middle Eastern Countries [Volume 6, Issue 12, 2021, Pages 98-125]
Corruption Perceptions Index Investigating the Impact of Financial Reporting Quality on Corruption (Corruption Perceptions Index, Corruption Control and Accountability) in 8 Middle Eastern Countries [Volume 6, Issue 12, 2021, Pages 98-125]
Cost of Capital The Relationship between the Readability of Financial Reporting and the Company's Cost of Capital: The Moderating Role of Financial Reporting Tone [Volume 8, Issue 16, 2023, Pages 185-208]
Cost of equity Examine the Effect of Customers value disclosure level in The Web site firms on the cost of equity in The Tehran Exchange [Volume 2, Issue 3, 2017, Pages 215-232]
Cost of equity Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange [Volume 3, Issue 5, 2018, Pages 1-39]
Cost stickiness Relationship between cost stickiness and Social responsibility of manufacturing firms listed in the Tehran Stock Exchange [Volume 1, Issue 2, 2016, Pages 163-191]
Cost stickiness The Effect of Agency Problems on Cost Stickiness and the Moderating Role of Corporate Governance Quality in Family and Non-Family Firms [Volume 9, Issue 17, 2024, Pages 283-317]
Creative Corporate Culture Impact of Creative Corporate Culture on Corporate Sustainability Performance [Volume 11, Issue 21, 2026]
Credit Rating Investigating the Relationship between Discretionary Accruals and Credit Rating by Considering the Moderating Effect of Managers' Narcissism [Volume 8, Issue 16, 2023, Pages 101-138]
Cultural Values Performance Measurement System in Cultural Relativism Context [Volume 1, Issue 2, 2016, Pages 127-161]
Curriculum Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting [Volume 3, Issue 5, 2018, Pages 41-100]
Customer value Examine the Effect of Customers value disclosure level in The Web site firms on the cost of equity in The Tehran Exchange [Volume 2, Issue 3, 2017, Pages 215-232]

D

Data envelopment analysis Investigating the effect of corporate social responsibility on systemic risk and idiosyncratic risk: Using data envelopment analysis model [Volume 2, Issue 4, 2017, Pages 189-214]
Decision making The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants [Volume 3, Issue 6, 2018, Pages 137-164]
Declared Tax Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
DEMATEL Technique Evaluation of effective dimensions in Islamic accounting using DEMATEL Techniques [Volume 1, Issue 2, 2016, Pages 1-15]
Detection of Assets Misappropriation Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism [Volume 7, Issue 14, 2022, Pages 171-220]
Different Earning Management Methods Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior [Volume 7, Issue 14, 2022, Pages 289-325]
Digitalization Scenario Planning Of The Professional Identity Of Accountants In The Era Of Digitalization [Volume 11, Issue 21, 2026]
Dirty documents Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
Discipline How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline [Volume 4, Issue 7, 2019, Pages 181-208]
Disclosure Examine the Effect of Customers value disclosure level in The Web site firms on the cost of equity in The Tehran Exchange [Volume 2, Issue 3, 2017, Pages 215-232]
Disclosure of Company Sustainability Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2020, Pages 385-421]
Disclosure of Ethical Values Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
Disclosure of human capital Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange [Volume 3, Issue 6, 2018, Pages 1-35]
Disclosure of intellectual capital Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange [Volume 3, Issue 6, 2018, Pages 1-35]
Disclosure of Relational Capital Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange [Volume 3, Issue 6, 2018, Pages 1-35]
Disclosure of Structural Capital Investigation and Ranking the Disclosure of Dimensions, Components and Indicators of Intellectual Capital by Analytical Hierarchy process (AHP) method in companies accepted in Tehran Stock Exchange [Volume 3, Issue 6, 2018, Pages 1-35]
Disclosure Quality The Impact of Self-Control and Religious Commitment of Financial Managers on the Information Disclosure Quality [Volume 1, Issue 2, 2016, Pages 41-63]
Discretionary Accruals Investigating the Relationship between Discretionary Accruals and Credit Rating by Considering the Moderating Effect of Managers' Narcissism [Volume 8, Issue 16, 2023, Pages 101-138]
Diversification The effect of corporate social responsibility and product diversification on performance evaluation [Volume 1, Issue 1, 2016, Pages 99-121]
Diversity of Criteria Performance Measurement System in Cultural Relativism Context [Volume 1, Issue 2, 2016, Pages 127-161]
Driver Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2020, Pages 69-101]
Dual-Coding theory Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
Dysfunctional Auditor Behavior Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate [Volume 2, Issue 3, 2017, Pages 111-146]
Dysfunctional Behaviors and Auditing Profession Effect of Machiavellianism on Dysfunctional Audit Behaviors [Volume 9, Issue 17, 2024, Pages 225-246]

E

Earning Management Investigating the effect of gender on the neutralization of client audit management and Auditor Earning Management Discovering Capability [Volume 6, Issue 11, 2021, Pages 307-340]
Earning Management Behavioral Model Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior [Volume 7, Issue 14, 2022, Pages 289-325]
Earnings Relationship Managersâ Religiosity with Earnings Management Behavior [Volume 1, Issue 2, 2016, Pages 17-40]
Earnings management Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
Earnings management The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure [Volume 6, Issue 12, 2021, Pages 308-343]
Earnings management Investigating the Relationship Between Increased Urban Crime and Earnings Management Considering the Moderating Role of Corporate Governance [Volume 10, Issue 19, 2025, Pages 247-279]
Earnings management The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
Earnings Manipulation Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2020, Pages 230-201]
Economic crime Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory [Volume 8, Issue 15, 2023, Pages 145-174]
Economic Crisis The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
Economic Dimension The effect of economic dimension of corporate social responsibility on sustainability of earnings [Volume 1, Issue 1, 2016, Pages 123-138]
Economic Structures Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts [Volume 4, Issue 8, 2019, Pages 281-317]
Efficient Earnings Management Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology [Volume 3, Issue 6, 2018, Pages 241-253]
Egoism Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
Ehtical climate Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession [Volume 2, Issue 3, 2017, Pages 61-86]
Emotional Health The effect of emotional health on academic performance of graduate students in accounting with the mediating role of academic achievement motivation [Volume 8, Issue 15, 2023, Pages 417-454]
Emotional Intelligence Analysis of the role of emotional intelligence, social intelligence and social responsibility of auditors on the audit report readability [Volume 8, Issue 15, 2023, Pages 297-337]
Emotional Intelligence The Effect of Auditors' Intrinsic Characteristics on Fraud Detection Ability by Considering the Mediating Role of Audit Quality Reducing Behaviors [Volume 9, Issue 18, 2024, Pages 177-217]
Emotional Manipulation and profit management The Role of Social Dominance, Machiavellianism, and Emotional Manipulation on Profit Management [Volume 5, Issue 10, 2020, Pages 351-383]
Emphasis of Matter Paragraph (EOM) Analyzing the Tone of Emphasis of Matter Paragraphs in Audit Reports Using the GPT Language Model: Examining the Impact of Auditor Type and Gender Diversity of Partners [Volume 9, Issue 17, 2024, Pages 155-186]
Environmental Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran [Volume 6, Issue 11, 2021, Pages 217-249]
Environmental and Social and Corporate Governance Reporting (ESG) Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange [Volume 2, Issue 4, 2017, Pages 153-187]
Environmental Impact Integration A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
Environmental Reporting Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange [Volume 2, Issue 4, 2017, Pages 153-187]
Environmental Reporting Examination of environmental reporting motives: meta-synthesis application [Volume 6, Issue 11, 2021, Pages 341-382]
Environmental Reporting The Application of Atride Stirling's Theme Analysis in the Analysis of Environmental Reporting Indicators [Volume 7, Issue 14, 2022, Pages 405-432]
Environmental Reporting Investigating the Relationship Between the Behavioral Characteristics of the Board of Directors on the Company's Environmental Report with a Static and Dynamic Approach [Volume 9, Issue 17, 2024, Pages 189-223]
Environmental Sustainability Performance Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange [Volume 3, Issue 5, 2018, Pages 1-39]
Environmental Sustainability Performance Indicator Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange [Volume 3, Issue 5, 2018, Pages 1-39]
Environmental Sustainability Reporting Index Analysis of Environmental Sustainability Performance and its impact on the cost of equity in companies listed in Tehran Stock Exchange [Volume 3, Issue 5, 2018, Pages 1-39]
Environment Structures Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts [Volume 4, Issue 8, 2019, Pages 281-317]
Error Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
Ethical accounting decision making Slippery Slope or Compensatory Behavior: The Role of Locas of Control and Negative Affect on Ethical Accounting Decision Making [Volume 2, Issue 4, 2017, Pages 123-152]
Ethical accounting decision making Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting [Volume 3, Issue 6, 2018, Pages 165-197]
Ethical Behavior The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2020, Pages 281-318]
Ethical Commitment The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
Ethical competencies A Three- dimensional Model of Ethical Competenciesâ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
Ethical culture hegemony The Hegemony of the Culture of Professional Ethics in Audithing and Evaluating its Consequences [Volume 6, Issue 12, 2021, Pages 57-95]
Ethical decision making of accountants Investigating the impact of formal ethical infrastructure in the organization on the ethical decision-making of accountants by expressing the mediating role of risk-taking propensity [Volume 8, Issue 15, 2023, Pages 37-74]
Ethical Decision-making of Accountants Psychological Well-being and Ethical Decision-making of Accountants with the Mediating Role of Individual Risk-taking Propensity: A Case Study of Accountants of Kashi Companies in Yazd Province [Volume 8, Issue 15, 2023, Pages 75-120]
Ethical Ideology The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2020, Pages 281-318]
Ethical leadership The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors' [Volume 6, Issue 12, 2021, Pages 213-246]
Ethical leadership The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members [Volume 7, Issue 13, 2022, Pages 76-116]
Ethical Predispositions Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
Ethical Pressures Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
Ethical Values The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2020, Pages 281-318]
Ethical Values of Forensic Accountant Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique [Volume 2, Issue 4, 2017, Pages 69-95]
Ethics The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants [Volume 3, Issue 6, 2018, Pages 137-164]
Ethics The Effect of Believing in Resurrection on the Quality of Accountability in Accounting [Volume 7, Issue 14, 2022, Pages 435-467]
Ethics Education Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
Ethics in Accounting Investigating the Effect of Personal and Social Factors on the Perceived Moral Intensity by Accountants [Volume 2, Issue 4, 2017, Pages 97-121]
Ethics Real Earnings Management Relationship Managersâ Religiosity with Earnings Management Behavior [Volume 1, Issue 2, 2016, Pages 17-40]
Evidence Strength Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]
Expectations gap Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
External Capabilities of Audit Firms Designing a Model and Assessing the Capabilities of Audit Institutions in Promoting Social Trust [Volume 3, Issue 6, 2018, Pages 65-104]
External Locus of Control Investigation the impact of motivation, religious and parentâs financial behavior on youthâs financial behavior: case study of Urmiaâ university students [Volume 2, Issue 3, 2017, Pages 87-109]
Eye Tracking Investigating Financial Statements Recognition Process by Non-professional Users using eye tracking data analysis [Volume 7, Issue 14, 2022, Pages 329-361]

F

Fair tax system â¢ Phenomenology of the role of Individual attitudes on Tax Ethics [Volume 3, Issue 5, 2018, Pages 187-208]
Family firms Asymmetric cost behavior of family firms: Socio-emotional Wealth perspective; Cost Stinckness [Volume 8, Issue 16, 2023, Pages 141-182]
Family firms The Effect of Agency Problems on Cost Stickiness and the Moderating Role of Corporate Governance Quality in Family and Non-Family Firms [Volume 9, Issue 17, 2024, Pages 283-317]
Fars province Investigating the Impact of Professional Ethics on Organizational Performance in Industrial Managers of Fars province [Volume 1, Issue 1, 2016, Pages 53-75]
FDANP Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values [Volume 9, Issue 17, 2024, Pages 1-46]
FDEMATEL Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values [Volume 9, Issue 17, 2024, Pages 1-46]
Female The Investigation of Gender Diversityâs Impact on The Directors Board's on the likelihood of Internal Control Weaknesses [Volume 3, Issue 5, 2018, Pages 263-285]
Financial and Non-Financial Reporting Quality The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory [Volume 8, Issue 15, 2023, Pages 339-369]
Financial Behavior of Parents Investigation the impact of motivation, religious and parentâs financial behavior on youthâs financial behavior: case study of Urmiaâ university students [Volume 2, Issue 3, 2017, Pages 87-109]
Financial Knowledge The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Financial Literacy the Impact of Investorsâ Beliefs and the Breadth of Their Social Interactions on Their Investment Intentions: The Moderating Role of Financial Literacy [Volume 9, Issue 18, 2024, Pages 419-463]
Financial Managers The Impact of Self-Control and Religious Commitment of Financial Managers on the Information Disclosure Quality [Volume 1, Issue 2, 2016, Pages 41-63]
Financial Managers Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences [Volume 9, Issue 17, 2024, Pages 447-480]
Financial Markts and Economic Conditions the Impact of Investorsâ Beliefs and the Breadth of Their Social Interactions on Their Investment Intentions: The Moderating Role of Financial Literacy [Volume 9, Issue 18, 2024, Pages 419-463]
Financial Performance Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
Financial Performance The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
Financial Performance Indicators The Impact of Financial Performance Indicators and Audit Implications on Readability Financial Reports in Companies Listed in the Iranian Capital Market [Volume 6, Issue 11, 2021, Pages 251-275]
Financial reporting Examine the Effect of Customers value disclosure level in The Web site firms on the cost of equity in The Tehran Exchange [Volume 2, Issue 3, 2017, Pages 215-232]
Financial reporting Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
Financial reporting A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
Financial Reporting Errors Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
Financial Reporting Quality Investigating the Impact of Financial Reporting Quality on Corruption (Corruption Perceptions Index, Corruption Control and Accountability) in 8 Middle Eastern Countries [Volume 6, Issue 12, 2021, Pages 98-125]
Financial Reporting Quality The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency [Volume 10, Issue 19, 2025, Pages 1-37]
Financial Resource Investigating the Impact of Company Life Cycle on Corporate Social Responsibility with Emphasis on Financial Resources in Companies Listed on Tehran Stock Exchange [Volume 4, Issue 7, 2019, Pages 241-269]
Financial socialization Investigating the relationship between financial socialization and perceived usefulness of financial technology with financial behavior considering the mediating role of financial literacy [Volume 10, Issue 19, 2025, Pages 281-323]
Financial Statements Investigating Financial Statements Recognition Process by Non-professional Users using eye tracking data analysis [Volume 7, Issue 14, 2022, Pages 329-361]
Financial Transparency Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it [Volume 8, Issue 15, 2023, Pages 1-36]
Firm Life Cycle The Relationship between Firm Life Cycle and Stock Price Crash Risk with an Emphasis on Information Asymmetry and Behavioral Approach [Volume 1, Issue 2, 2016, Pages 215-239]
Firm performance The effect of corporate social responsibility and product diversification on performance evaluation [Volume 1, Issue 1, 2016, Pages 99-121]
Firm performance Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
Firm’s Perceived Support A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
Firm Value Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange [Volume 1, Issue 2, 2016, Pages 193-213]
Firm Value The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Companyâs Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
Flexible Working Patterns Investigating Work-Family Conflict and its Effective Factors: Evidence from Auditors [Volume 3, Issue 5, 2018, Pages 233-262]
Forensic accounting Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique [Volume 2, Issue 4, 2017, Pages 69-95]
Forensic accounting Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting [Volume 3, Issue 5, 2018, Pages 41-100]
Forensic accounting Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis [Volume 6, Issue 12, 2021, Pages 373-406]
Forensic accounting Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory [Volume 8, Issue 15, 2023, Pages 145-174]
Forensic accounting A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
Formal infrastructure Investigating the impact of formal ethical infrastructure in the organization on the ethical decision-making of accountants by expressing the mediating role of risk-taking propensity [Volume 8, Issue 15, 2023, Pages 37-74]
Form of Financial Iinformation Presentation Impact of Information Presentation Form and Visual Illusion In the Accuracy of Financial Information Analysis Accounting Students [Volume 6, Issue 12, 2021, Pages 278-307]
Foundational Data Theory Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory [Volume 9, Issue 17, 2024, Pages 409-446]
Fraud Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]
Fraud Curriculum Development: A Master's Degree Program in Anti- Fraud and Forensic Accounting [Volume 3, Issue 5, 2018, Pages 41-100]
Fraud Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
Fraud Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis [Volume 6, Issue 12, 2021, Pages 373-406]
Fraud Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession [Volume 8, Issue 15, 2023, Pages 121-144]
Fraud A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
Fraud brainstorming Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority [Volume 10, Issue 20, 2025, Pages 345-383]
Fraud Detection Ability The Effect of Auditors' Intrinsic Characteristics on Fraud Detection Ability by Considering the Mediating Role of Audit Quality Reducing Behaviors [Volume 9, Issue 18, 2024, Pages 177-217]
Fraud Detection Capability Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2020, Pages 319-349]
Fraud Diamond Model A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [Volume 4, Issue 8, 2019, Pages 339-369]
Fraud Pentagon Model A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [Volume 4, Issue 8, 2019, Pages 339-369]
Fraud Risk Assessment The Relationship Between Auditor's Individual Effectiveness And Fraud Risk Assessment Error [Volume 3, Issue 6, 2018, Pages 255-277]
Fraud Risk Assessment A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [Volume 4, Issue 8, 2019, Pages 339-369]
Fraud Risk Assessment The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
Fraud Triangle Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective [Volume 3, Issue 6, 2018, Pages 105-135]
Fraud Triangle Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates [Volume 8, Issue 16, 2023, Pages 47-70]
Fraud Triangle Model A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [Volume 4, Issue 8, 2019, Pages 339-369]
Fraudulent Accounting Activity Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective [Volume 3, Issue 6, 2018, Pages 105-135]
Fraudulent Financial Reporting The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting [Volume 2, Issue 3, 2017, Pages 33-60]
Fraudulent Financial Reporting The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting [Volume 5, Issue 10, 2020, Pages 167-131]
Future Study Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2020, Pages 69-101]
Future Study Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
Fuzzy Delphi Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2021, Pages 247-277]
Fuzzy Delphi methodology A Three- dimensional Model of Ethical Competenciesâ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]

G

Gender Diversity The Investigation of Gender Diversityâs Impact on The Directors Board's on the likelihood of Internal Control Weaknesses [Volume 3, Issue 5, 2018, Pages 263-285]
Gender diversity of auditors The Effect of Audit Firm Partner Gender Diversity on the Disclosure of Key Audit Matters [Volume 9, Issue 18, 2024, Pages 47-78]
Genealogy Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]
Government Ownership Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2020, Pages 385-421]
GPT Chat Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates [Volume 8, Issue 16, 2023, Pages 47-70]
Greenwashing Presentation of Greenwashing Pattern in the Corporate Reporting: Meta-Synthesis and Shannon Entropy Method [Volume 8, Issue 16, 2023, Pages 1-44]
Greenwashing A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions [Volume 10, Issue 20, 2025, Pages 1-53]
Gregorc's Method The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
Grounded theory Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
Grounded theory Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach [Volume 5, Issue 9, 2020, Pages 225-267]
Grounded theory The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory. [Volume 7, Issue 14, 2022, Pages 121-168]
Grounded theory Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory [Volume 8, Issue 15, 2023, Pages 145-174]
Grounded theory Compilation of the Conceptual Model of High Stress in Auditing and Strategies to Reduce It: Grounded Theory Approach in Meta-Synthesis [Volume 9, Issue 18, 2024, Pages 125-176]
Grounded Theory Method Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method [Volume 8, Issue 15, 2023, Pages 249-296]
Guilt Investigating the Effect of Constructing Social Accounts on Accountants' Unethical Behavior: With Mediating Role of Moral Disengagement and Guilt [Volume 4, Issue 7, 2019, Pages 63-102]

I

Immaturity The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory. [Volume 7, Issue 14, 2022, Pages 121-168]
Impairment of goodwill Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting [Volume 10, Issue 19, 2025, Pages 131-171]
Importance-Performance Analysis Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it [Volume 8, Issue 15, 2023, Pages 1-36]
Impression Management The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach [Volume 4, Issue 8, 2019, Pages 1-31]
Income Tax The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]
Independent Non-Executive Director Effectiveness The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting [Volume 2, Issue 3, 2017, Pages 33-60]
Individual and organizational characteristics of auditors The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran [Volume 10, Issue 20, 2025, Pages 465-513]
Individual Effectiveness The Relationship Between Auditor's Individual Effectiveness And Fraud Risk Assessment Error [Volume 3, Issue 6, 2018, Pages 255-277]
Individual Investors The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Individual Mechanisms Providing a Framework for the Dimensions of Auditors' Cognitive Heterogeneity: with a Thematic Analysis Approach and Identifying the Most Effective Dimension Using the Interpretive Structural Modeling Method [Volume 9, Issue 18, 2024, Pages 219-261]
Individual Morality â¢ Phenomenology of the role of Individual attitudes on Tax Ethics [Volume 3, Issue 5, 2018, Pages 187-208]
Individual Organizational Behavior Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
Individual Risk-taking Psychological Well-being and Ethical Decision-making of Accountants with the Mediating Role of Individual Risk-taking Propensity: A Case Study of Accountants of Kashi Companies in Yazd Province [Volume 8, Issue 15, 2023, Pages 75-120]
Information Analysis Impact of Information Presentation Form and Visual Illusion In the Accuracy of Financial Information Analysis Accounting Students [Volume 6, Issue 12, 2021, Pages 278-307]
Information Asymmetry The Relationship between Firm Life Cycle and Stock Price Crash Risk with an Emphasis on Information Asymmetry and Behavioral Approach [Volume 1, Issue 2, 2016, Pages 215-239]
Information Asymmetry Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
Information Asymmetry The Influence of Financial Restatements on the Quality and Disclosure of Voluntary Activities of Corporate Social Responsibility Reporting [Volume 8, Issue 16, 2023, Pages 279-309]
Information Asymmetry The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
Information Disclosure Examinint the necessity of Islamic accounting: an academic view [Volume 1, Issue 1, 2016, Pages 1-24]
Information Source Credibility The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
Information technology A Meta-Analysis of the Factors Affecting the Behavior of Auditors to Acceptance of Information Technology [Volume 6, Issue 11, 2021, Pages 1-40]
Innovation Diffusion Theories Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran [Volume 7, Issue 14, 2022, Pages 79-117]
Input- environment-output model Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
Instantiation Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis [Volume 6, Issue 12, 2021, Pages 373-406]
Insurance Industry Identify the components of sustainability reporting in the insurance industry [Volume 6, Issue 11, 2021, Pages 187-216]
Integrated Reporting Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran [Volume 7, Issue 14, 2022, Pages 79-117]
Intellectual capital Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
Intention to Corporate Sustainability Accounting and Reporting The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
Internal Audit The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with internal auditors' Intention to Whistle-blowing [Volume 6, Issue 11, 2021, Pages 67-91]
Internal Auditor Characteristics. Auditor power erosion The Effect of Auditors' Intrinsic Characteristics on Fraud Detection Ability by Considering the Mediating Role of Audit Quality Reducing Behaviors [Volume 9, Issue 18, 2024, Pages 177-217]
Internal Auditors Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach [Volume 5, Issue 9, 2020, Pages 225-267]
Internal Capabilities of Audit Firms Designing a Model and Assessing the Capabilities of Audit Institutions in Promoting Social Trust [Volume 3, Issue 6, 2018, Pages 65-104]
Internal Controls Weakness The Investigation of Gender Diversityâs Impact on The Directors Board's on the likelihood of Internal Control Weaknesses [Volume 3, Issue 5, 2018, Pages 263-285]
Internal Control Weakness Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories [Volume 4, Issue 8, 2019, Pages 318-338]
International auditing standard No.701. Key audit matter the Relationship Between Audit Firmsâ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
International Study Relationship Between National Culture and womenâs membership In the Firmsâ Board of Directors: An International Study [Volume 8, Issue 16, 2023, Pages 73-97]
Interpretive Structural Model Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2021, Pages 247-277]
Investment Intentions the Impact of Investorsâ Beliefs and the Breadth of Their Social Interactions on Their Investment Intentions: The Moderating Role of Financial Literacy [Volume 9, Issue 18, 2024, Pages 419-463]
Investment Policies The Impact of Organizational Culture Dimensions on Operational and Investment Policies of Companies Listed on The Tehran Stock Exchange [Volume 9, Issue 18, 2024, Pages 379-418]
Investor Protection Investigate the Effect of Social Pressure Anomie on Corporate Citizen Reporting [Volume 7, Issue 13, 2022, Pages 36-75]
Investors Beliefs the Impact of Investorsâ Beliefs and the Breadth of Their Social Interactions on Their Investment Intentions: The Moderating Role of Financial Literacy [Volume 9, Issue 18, 2024, Pages 419-463]
Involvement Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
Inward and outward orientation The effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditorsâ Professional Skepticism [Volume 8, Issue 16, 2023, Pages 241-276]
Iran The Pattern of Auditors' Professional Ethics Immaturity in Iran Base on Grounded Theory. [Volume 7, Issue 14, 2022, Pages 121-168]
Iran Assessing the Current State of Financial Transparency in the Government of the Islamic Republic of Iran and Providing Solutions to Improve it [Volume 8, Issue 15, 2023, Pages 1-36]
Iran Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
Iranian Association of Certified Public Accountants Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession [Volume 2, Issue 3, 2017, Pages 61-86]
Iranian Association of Certified Public Accountants The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification [Volume 7, Issue 14, 2022, Pages 253-286]
Iranian audit firms Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
Irrelevant information Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
Islamic accounting Examinint the necessity of Islamic accounting: an academic view [Volume 1, Issue 1, 2016, Pages 1-24]
Islamic accounting Evaluation of effective dimensions in Islamic accounting using DEMATEL Techniques [Volume 1, Issue 2, 2016, Pages 1-15]
Islamic Accounting Model Evaluation of effective dimensions in Islamic accounting using DEMATEL Techniques [Volume 1, Issue 2, 2016, Pages 1-15]
Islamic accounting’s Spiritual (valued) dimension Examinint the necessity of Islamic accounting: an academic view [Volume 1, Issue 1, 2016, Pages 1-24]
Islamic debt securities The relation between Sukuk issuance and financial performance: overconfidence and financial and accounting expertise of managers [Volume 8, Issue 16, 2023, Pages 365-390]
Islamic Financial Reporting The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS [Volume 4, Issue 7, 2019, Pages 343-380]
Islamic Funds The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS [Volume 4, Issue 7, 2019, Pages 343-380]
Islamic Responsibility Activities Interrelationships and Prioritization of Corporate Sustainability Reporting Elements with Emphasis on Islamic Principles and Values [Volume 9, Issue 17, 2024, Pages 1-46]

M

Machiavellian ism The Effect of Auditorsâ Feature Machiavellian behavior on Their Whistle Blowing [Volume 1, Issue 2, 2016, Pages 65-95]
Management accountants' decision making The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making [Volume 3, Issue 5, 2018, Pages 101-129]
Management accounting Scenario Planning for the Future of Businesses: Integrating Social Responsibility and Management Accounting in Economic Development [Volume 9, Issue 17, 2024, Pages 363-408]
Management Incentives on Earnings Management The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
Management judgment Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting [Volume 10, Issue 19, 2025, Pages 131-171]
Managerial Ability The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
Managerial Ability The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
Managerial learning hypothesis Investigating the effect of stock price informativeness on labor investment efficiency [Volume 3, Issue 5, 2018, Pages 209-232]
Managers' Cash Bonus Investigating the Relationship between Discretionary Accruals and Credit Rating by Considering the Moderating Effect of Managers' Narcissism [Volume 8, Issue 16, 2023, Pages 101-138]
Managers' Myopia‌ Investigating the impact of managers' myopia and overconfidence on the speed of achieving optimal working capital [Volume 9, Issue 18, 2024, Pages 465-503]
Managers' Photos Investigating the Relationship between Discretionary Accruals and Credit Rating by Considering the Moderating Effect of Managers' Narcissism [Volume 8, Issue 16, 2023, Pages 101-138]
Managers' Social Capital Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
Marketability Efficiency The Effect of Contingency Factors on Social Responsibility Capability and Marketability Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 17, 2024, Pages 47-96]
Mental Accounting The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]
Mental Biases The Evaluation of Inventory Management with Behavioral Approach [Volume 1, Issue 2, 2016, Pages 97-126]
Mental Toughness Accountants Investigating the Impact of Self-Efficacy and Job Performance with the Mediating Role of Mental Toughness of Accountants: Case Study Offices of Arvand Free Zone [Volume 7, Issue 13, 2022, Pages 298-334]
Meta-analysis A Meta-Analysis of the Factors Affecting the Behavior of Auditors to Acceptance of Information Technology [Volume 6, Issue 11, 2021, Pages 1-40]
Meta-analysis Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
Metacognition The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making [Volume 3, Issue 5, 2018, Pages 101-129]
Meta-synthesis Presentation of Greenwashing Pattern in the Corporate Reporting: Meta-Synthesis and Shannon Entropy Method [Volume 8, Issue 16, 2023, Pages 1-44]
Meta-synthesis Compilation of the Conceptual Model of High Stress in Auditing and Strategies to Reduce It: Grounded Theory Approach in Meta-Synthesis [Volume 9, Issue 18, 2024, Pages 125-176]
Metasynthesis Identifying The Dimensions And Indicators Affecting Managers' Fraud In Financial Reporting Based On The Hexagon Theory Of Fraud: A Meta-Synthesis [Volume 11, Issue 21, 2026, Pages 1-43]
Meta Synthesis Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
Meta-synthesis Approach The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach [Volume 7, Issue 13, 2022, Pages 224-255]
Mind Mapping Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
Minor error Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
Mixed Methods (Quantitative and Qualitative Methods) Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach [Volume 5, Issue 9, 2020, Pages 225-267]
Moral awareness Effect of accountantsâ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity [Volume 6, Issue 12, 2021, Pages 168-212]
Moral courage The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
Moral Decision Making Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory [Volume 9, Issue 17, 2024, Pages 409-446]
Moral Disengagement Investigating the Effect of Constructing Social Accounts on Accountants' Unethical Behavior: With Mediating Role of Moral Disengagement and Guilt [Volume 4, Issue 7, 2019, Pages 63-102]
Moral Dis-Engagement The Relationship Between Social Dominance and Moral Dis-Engagement: Evidence from the Auditing Profession [Volume 7, Issue 13, 2022, Pages 200-223]
Morality The Study of Correlation between Personal Moral Philosophy and Attitudes to Tax Evasion [Volume 2, Issue 4, 2017, Pages 247-275]
Moral Judgment How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline [Volume 4, Issue 7, 2019, Pages 181-208]
Moral Obligation Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective [Volume 3, Issue 6, 2018, Pages 105-135]
Moral Outrage The effect of Machiavellianism on moral outrage of certified public accountants: A Comparative study of public and private sector [Volume 7, Issue 14, 2022, Pages 223-250]
Moral reasoning ability The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
Motivation Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
Motivation Increasing accounting learning in the Keller's motivation environment [Volume 7, Issue 13, 2022, Pages 335-360]
Motivational strategies Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2020, Pages 169-200]
Motivation for Academic Achievement The effect of emotional health on academic performance of graduate students in accounting with the mediating role of academic achievement motivation [Volume 8, Issue 15, 2023, Pages 417-454]
Motivation Theory The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory [Volume 8, Issue 15, 2023, Pages 339-369]
Mudaraba The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firmsâ Staff Viewpoints [Volume 2, Issue 4, 2017, Pages 1-35]

N

National Culture Relationship Between National Culture and womenâs membership In the Firmsâ Board of Directors: An International Study [Volume 8, Issue 16, 2023, Pages 73-97]
Natural Language Processing (NLP) Analyzing the Tone of Emphasis of Matter Paragraphs in Audit Reports Using the GPT Language Model: Examining the Impact of Auditor Type and Gender Diversity of Partners [Volume 9, Issue 17, 2024, Pages 155-186]
Negative Affect Slippery Slope or Compensatory Behavior: The Role of Locas of Control and Negative Affect on Ethical Accounting Decision Making [Volume 2, Issue 4, 2017, Pages 123-152]
Negotiation Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client [Volume 4, Issue 8, 2019, Pages 163-213]
Neo Big Five Traits Personality Type and Professional Skepticism: Are auditors really independent? [Volume 6, Issue 12, 2021, Pages 126-165]
NEO Personality questionnaire The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts [Volume 2, Issue 3, 2017, Pages 169-184]
Neuro economics The Historical Roots of Stream Researches in Behavioral Management Accounting:Theories and Research Methods [Volume 1, Issue 1, 2016, Pages 25-52]
Neutrality The Impact of Cognitive Learning Strategies on The Auditor's Neutrality (A Test of self-regulatory Learning Strategies Theory) [Volume 6, Issue 11, 2021, Pages 123-158]
News The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants [Volume 3, Issue 6, 2018, Pages 137-164]
Newsvendor Model The Evaluation of Inventory Management with Behavioral Approach [Volume 1, Issue 2, 2016, Pages 97-126]
Non-Family Firms The Effect of Agency Problems on Cost Stickiness and the Moderating Role of Corporate Governance Quality in Family and Non-Family Firms [Volume 9, Issue 17, 2024, Pages 283-317]
Non-financial information disclosure Examination of environmental reporting motives: meta-synthesis application [Volume 6, Issue 11, 2021, Pages 341-382]
Nonlinear Judgments Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
Non-Paternal Behavior Presenting the Pattern of Non-Paternal Behavior of Some Auditors in Iran with an Approach Based on Foundational Data Theory [Volume 9, Issue 17, 2024, Pages 409-446]
Non-professional Users Investigating Financial Statements Recognition Process by Non-professional Users using eye tracking data analysis [Volume 7, Issue 14, 2022, Pages 329-361]
Number of ‎Emphasis Specific Matter Paragraph The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2019, Pages 131-161]
Number of Total Restriction Paragraph The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2019, Pages 131-161]

O

Obedience Pressure Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
Operational Policies The Impact of Organizational Culture Dimensions on Operational and Investment Policies of Companies Listed on The Tehran Stock Exchange [Volume 9, Issue 18, 2024, Pages 379-418]
Opportunistic Earnings Management Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology [Volume 3, Issue 6, 2018, Pages 241-253]
Organizational Accountability Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences [Volume 9, Issue 17, 2024, Pages 447-480]
Organizational Citizenship Behavior A Study of the Effect of the Audit Partnerâs Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditorâs Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
Organizational Citizenship Behavior pattern of the nature of citizenship behavior in accounting [Volume 6, Issue 12, 2021, Pages 1-25]
Organizational commitment The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
Organizational culture The Impact of Organizational Culture Dimensions on Operational and Investment Policies of Companies Listed on The Tehran Stock Exchange [Volume 9, Issue 18, 2024, Pages 379-418]
Organizational ethics Planning and Validation of Multi-dimensional Model of Professional Ethics of the Supreme Audit Court [Volume 7, Issue 13, 2022, Pages 256-297]
Organizational Identification The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification [Volume 7, Issue 14, 2022, Pages 253-286]
Organizational Identity Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2020, Pages 230-201]
Organizational Identity The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors' [Volume 6, Issue 12, 2021, Pages 213-246]
Other oriented Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting [Volume 3, Issue 6, 2018, Pages 165-197]
Ownership of Board Members Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2020, Pages 385-421]

P

Participation Social Activities Examaining the Effect of accountantsâ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
Partner communication of fraud likelihood The effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditorsâ Professional Skepticism [Volume 8, Issue 16, 2023, Pages 241-276]
Patriotism â¢ Phenomenology of the role of Individual attitudes on Tax Ethics [Volume 3, Issue 5, 2018, Pages 187-208]
Peer Effect The Relationship between Peersâ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
Pentagon Theory Of Fraud Fraudulent Financial Reporting Identifying The Dimensions And Indicators Affecting Managers' Fraud In Financial Reporting Based On The Hexagon Theory Of Fraud: A Meta-Synthesis [Volume 11, Issue 21, 2026, Pages 1-43]
Perceived Behavioral Control The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Perceived Behavior Control Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2019, Pages 63-91]
Perceived Moral Intensity Investigating the Effect of Personal and Social Factors on the Perceived Moral Intensity by Accountants [Volume 2, Issue 4, 2017, Pages 97-121]
Perceived organizational support Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
Perceived Partner Support Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
Perceived Personal Costs of Reporting The Effect of Auditorsâ Feature Machiavellian behavior on Their Whistle Blowing [Volume 1, Issue 2, 2016, Pages 65-95]
Perceived Personal Responsibility to Report The Effect of Auditorsâ Feature Machiavellian behavior on Their Whistle Blowing [Volume 1, Issue 2, 2016, Pages 65-95]
Perceived Responsibility Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]
Perceived Risk The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
Perception of Fairness and Whistle-blowing The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with internal auditors' Intention to Whistle-blowing [Volume 6, Issue 11, 2021, Pages 67-91]
Perceptual Justice Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
Perfectionism The Effect of Mental Health and Perfectionism on Ethical Accounting Decision Making with the Mediating Role of Procrastination [Volume 6, Issue 11, 2021, Pages 93-121]
Performance Capability Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences [Volume 9, Issue 17, 2024, Pages 447-480]
Performance Measurement System Performance Measurement System in Cultural Relativism Context [Volume 1, Issue 2, 2016, Pages 127-161]
Performance of Iranian Audit firms The Effect of Psychological Capital on the progress Motivation, Auditor Judgment, and Performance of Audit firms [Volume 7, Issue 13, 2022, Pages 154-199]
Personal Branding Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2021, Pages 247-277]
Personal Factors Investigating the Effect of Personal and Social Factors on the Perceived Moral Intensity by Accountants [Volume 2, Issue 4, 2017, Pages 97-121]
Personality The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts [Volume 2, Issue 3, 2017, Pages 169-184]
Personality Characteristics Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism [Volume 2, Issue 4, 2017, Pages 215-246]
Personality type Personality Type and Professional Skepticism: Are auditors really independent? [Volume 6, Issue 12, 2021, Pages 126-165]
PersonalityType The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure [Volume 6, Issue 12, 2021, Pages 308-343]
Personal Moral Philosophy The Study of Correlation between Personal Moral Philosophy and Attitudes to Tax Evasion [Volume 2, Issue 4, 2017, Pages 247-275]
Personal Moral Philosophy Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2020, Pages 319-349]
Person-Job Fit Investigation of the Effect of Accounting Student's Personality Characteristics on Career Interests in Auditing and their perceptions of the ideal auditor [Volume 4, Issue 8, 2019, Pages 371-403]
Persuasion Techniques in Disclosure Financial Reports Designing a Model and Explaining Persuasion Techniques in Disclosure Financial Reports by Companies with Job Acquisition Incentives Bias CEO [Volume 3, Issue 6, 2018, Pages 199-240]
Pessimistic Tone of Financial Reporting The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2019, Pages 33-62]
Pharmaceutical Companies Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus [Volume 7, Issue 13, 2022, Pages 361-398]
Phenomenology Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
Philosophic - Mindedness The Role of Mediating the Auditor's Philosophic - Mindedness on the Affects Social Trust and Social Identity on Professional Judgment [Volume 4, Issue 7, 2019, Pages 23-62]
Pintrich The Impact of Cognitive Learning Strategies on The Auditor's Neutrality (A Test of self-regulatory Learning Strategies Theory) [Volume 6, Issue 11, 2021, Pages 123-158]
Planned Behavior Investigating the application of theories of innovation diffusion and planned behavior in The adoption process of integrated reporting by University administrators in Iran [Volume 7, Issue 14, 2022, Pages 79-117]
Political connections Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
Positive Affect An Analysis on the Psychological Wellbeing of Public Sector Accountants Based on Self-Determination Theory; Examining the Role of Positive Affect and Psychological Safety [Volume 8, Issue 16, 2023, Pages 211-238]
Positive and Negative Emotions Individual Emotions and Earnings Management Behavior: A Test of the Theory of Positive-Psychology [Volume 3, Issue 6, 2018, Pages 241-253]
Positive Moods The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with internal auditors' Intention to Whistle-blowing [Volume 6, Issue 11, 2021, Pages 67-91]
Poverty Alleviation Scenario Planning for the Future of Businesses: Integrating Social Responsibility and Management Accounting in Economic Development [Volume 9, Issue 17, 2024, Pages 363-408]
Premature sign-off The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
Premature Sign-Off of procedures and psychological empowerment The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit [Volume 4, Issue 7, 2019, Pages 1-22]
Pride Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting [Volume 3, Issue 6, 2018, Pages 165-197]
Principles-Based Accounting Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]
Proactive Personality The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification [Volume 7, Issue 14, 2022, Pages 253-286]
Procrastination The Effect of Mental Health and Perfectionism on Ethical Accounting Decision Making with the Mediating Role of Procrastination [Volume 6, Issue 11, 2021, Pages 93-121]
Profesional Ethics The Ethical and Behavioral Factors Influencing Research Topic Selection in Accounting: A Behavioral Approach from the Perspective of the Publishing Game [Volume 9, Issue 18, 2024, Pages 301-333]
Professional conduct Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith [Volume 10, Issue 20, 2025, Pages 515-553]
Professional judgment The Impact of Personality Type on the Professional Judgment of the Auditor in Allocation of Time Budget on Estimated Accounts [Volume 2, Issue 3, 2017, Pages 169-184]
Professional judgment The Role of Mediating the Auditor's Philosophic - Mindedness on the Affects Social Trust and Social Identity on Professional Judgment [Volume 4, Issue 7, 2019, Pages 23-62]
Professional judgment Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]
Professional judgment Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
Professional Skepticism Perspectives Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
Professional Skeptics Auditors Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism [Volume 2, Issue 4, 2017, Pages 215-246]
Professional Skills Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism [Volume 2, Issue 4, 2017, Pages 215-246]
Professional Socialization Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2020, Pages 169-200]
Profit Seeking Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession [Volume 8, Issue 15, 2023, Pages 121-144]
Progress Motivation The Effect of Psychological Capital on the progress Motivation, Auditor Judgment, and Performance of Audit firms [Volume 7, Issue 13, 2022, Pages 154-199]
Prolongation of proceedings Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory [Volume 8, Issue 15, 2023, Pages 145-174]
Propensity to Cheat Examining the Effect of the Fraud Triangle on the Tendency to Commit Research Fraud while Using GPT Chat in Accounting Students and Graduates [Volume 8, Issue 16, 2023, Pages 47-70]
Psychological Capital The Effect of Psychological Capital on the progress Motivation, Auditor Judgment, and Performance of Audit firms [Volume 7, Issue 13, 2022, Pages 154-199]
Psychological Characteristics Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism [Volume 2, Issue 4, 2017, Pages 215-246]
Psychological Factors Providing a Framework for the Dimensions of Auditors' Cognitive Heterogeneity: with a Thematic Analysis Approach and Identifying the Most Effective Dimension Using the Interpretive Structural Modeling Method [Volume 9, Issue 18, 2024, Pages 219-261]
Psychological Safety An Analysis on the Psychological Wellbeing of Public Sector Accountants Based on Self-Determination Theory; Examining the Role of Positive Affect and Psychological Safety [Volume 8, Issue 16, 2023, Pages 211-238]
Psychological well-being Psychological Well-being and Ethical Decision-making of Accountants with the Mediating Role of Individual Risk-taking Propensity: A Case Study of Accountants of Kashi Companies in Yazd Province [Volume 8, Issue 15, 2023, Pages 75-120]
Psychological well-being An Analysis on the Psychological Wellbeing of Public Sector Accountants Based on Self-Determination Theory; Examining the Role of Positive Affect and Psychological Safety [Volume 8, Issue 16, 2023, Pages 211-238]
Publishing Game The Ethical and Behavioral Factors Influencing Research Topic Selection in Accounting: A Behavioral Approach from the Perspective of the Publishing Game [Volume 9, Issue 18, 2024, Pages 301-333]

R

Readability of financial reporting The Impact of Financial Performance Indicators and Audit Implications on Readability Financial Reports in Companies Listed in the Iranian Capital Market [Volume 6, Issue 11, 2021, Pages 251-275]
Readability of financial reporting The Relationship between the Readability of Financial Reporting and the Company's Cost of Capital: The Moderating Role of Financial Reporting Tone [Volume 8, Issue 16, 2023, Pages 185-208]
Reading Patterns Investigating Financial Statements Recognition Process by Non-professional Users using eye tracking data analysis [Volume 7, Issue 14, 2022, Pages 329-361]
Relativism The Relationship Between Ethical Approach to Relativism, Job Satisfaction and Machiavellianism Between the Society of Accountants and Auditors [Volume 2, Issue 4, 2017, Pages 37-67]
Religiosity The Mediating Role of Auditor's Dysfunctional Behavior in Explaining the Relationship between Religiosity and Professional Commitment with Audit Quality [Volume 7, Issue 13, 2022, Pages 117-153]
Religious Attitude Examaining the Effect of accountantsâ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
Religious Beliefs Evaluating the Effects of Religious Beliefs and Cultural Elements on the Risk of Falling Stock Prices Yasser Rezaei Pitenoei [Volume 8, Issue 16, 2023, Pages 393-424]
Religious Beliefs Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
Religious Commitment The Impact of Self-Control and Religious Commitment of Financial Managers on the Information Disclosure Quality [Volume 1, Issue 2, 2016, Pages 41-63]
Religiousness â¢ Phenomenology of the role of Individual attitudes on Tax Ethics [Volume 3, Issue 5, 2018, Pages 187-208]
Rent The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firmsâ Staff Viewpoints [Volume 2, Issue 4, 2017, Pages 1-35]
Reporting Social Responsibility and its Reporting in Pharmaceutical Companies: With Focus on Responsible Actions in Related to Coronavirus [Volume 7, Issue 13, 2022, Pages 361-398]
Reporting Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method [Volume 8, Issue 15, 2023, Pages 249-296]
Reporting Standards Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences [Volume 9, Issue 17, 2024, Pages 447-480]
Research The Ethical and Behavioral Factors Influencing Research Topic Selection in Accounting: A Behavioral Approach from the Perspective of the Publishing Game [Volume 9, Issue 18, 2024, Pages 301-333]
Restriction The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2019, Pages 131-161]
Resurrection The Effect of Believing in Resurrection on the Quality of Accountability in Accounting [Volume 7, Issue 14, 2022, Pages 435-467]
Return on Assets Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
Risk Preferences The Evaluation of Inventory Management with Behavioral Approach [Volume 1, Issue 2, 2016, Pages 97-126]
Risk Tolerance The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Risky Taxpayers The Ranking of Effective Factors on Corporate Tax Avoidance [Volume 4, Issue 7, 2019, Pages 309-341]
Rough Analyzing The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2020, Pages 231-280]
Rreligiosity Relationship Managersâ Religiosity with Earnings Management Behavior [Volume 1, Issue 2, 2016, Pages 17-40]
Rules-Based Accounting Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]

S

Salience Effect Impact of Information Presentation Form and Visual Illusion In the Accuracy of Financial Information Analysis Accounting Students [Volume 6, Issue 12, 2021, Pages 278-307]
Scandal The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants [Volume 3, Issue 6, 2018, Pages 137-164]
Scenario Planning Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2020, Pages 69-101]
Scenario Planning Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
Scenario Planning Scenario Planning for the Future of Businesses: Integrating Social Responsibility and Management Accounting in Economic Development [Volume 9, Issue 17, 2024, Pages 363-408]
Scientific map Scientific flow analysis of behavioral accounting research in Web of Science database [Volume 6, Issue 12, 2021, Pages 27-55]
Scientific Mapping A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
Scientometrics Scientific flow analysis of behavioral accounting research in Web of Science database [Volume 6, Issue 12, 2021, Pages 27-55]
Selective attention Impact of Information Presentation Form and Visual Illusion In the Accuracy of Financial Information Analysis Accounting Students [Volume 6, Issue 12, 2021, Pages 278-307]
Self-consciousness Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting [Volume 3, Issue 6, 2018, Pages 165-197]
Self-control The Impact of Self-Control and Religious Commitment of Financial Managers on the Information Disclosure Quality [Volume 1, Issue 2, 2016, Pages 41-63]
Self-Determination An Analysis on the Psychological Wellbeing of Public Sector Accountants Based on Self-Determination Theory; Examining the Role of Positive Affect and Psychological Safety [Volume 8, Issue 16, 2023, Pages 211-238]
Self-development behavior A Dimensional Model of Auditorsâ Self-Development Behavior and Its Impact on the Quality of Auditorsâ Professional Judgment [Volume 9, Issue 18, 2024, Pages 263-299]
Self- Efficacy Investigating the Impact of Self-Efficacy and Job Performance with the Mediating Role of Mental Toughness of Accountants: Case Study Offices of Arvand Free Zone [Volume 7, Issue 13, 2022, Pages 298-334]
Self-employed Taxpayers The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]
Self-Interest Threat The effect of Self-Interest Threat on ethical sensitivity, mediating role of moral intensity [Volume 6, Issue 11, 2021, Pages 41-66]
Self-leadership The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making [Volume 3, Issue 5, 2018, Pages 101-129]
Self-Selection Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
Shame Investigating the Role of Self-consciousness Excitement (pride and shame) In Ethical decision-making in Accounting [Volume 3, Issue 6, 2018, Pages 165-197]
Shannon's Entropy Presentation of Greenwashing Pattern in the Corporate Reporting: Meta-Synthesis and Shannon Entropy Method [Volume 8, Issue 16, 2023, Pages 1-44]
Sientometric A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
Signaling Theory The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach [Volume 4, Issue 8, 2019, Pages 1-31]
Signaling Theory Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories [Volume 4, Issue 8, 2019, Pages 318-338]
Signaling Theory The Influence of Financial Restatements on the Quality and Disclosure of Voluntary Activities of Corporate Social Responsibility Reporting [Volume 8, Issue 16, 2023, Pages 279-309]
Skeptical action Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
Skewness of Stock Returns Skewness of Stock Returns and corporate social responsibility [Volume 1, Issue 1, 2016, Pages 77-98]
Skills Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique [Volume 2, Issue 4, 2017, Pages 69-95]
Slippery slope Slippery Slope or Compensatory Behavior: The Role of Locas of Control and Negative Affect on Ethical Accounting Decision Making [Volume 2, Issue 4, 2017, Pages 123-152]
Social Accounting Investigating the Effect of Constructing Social Accounts on Accountants' Unethical Behavior: With Mediating Role of Moral Disengagement and Guilt [Volume 4, Issue 7, 2019, Pages 63-102]
Social capital Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
Social capital Conscientiousness, Social Capital, and Auditorsâ Tendency for Whistleblowing in Audit Firms [Volume 10, Issue 19, 2025, Pages 173-203]
Social Dominance The Role of Social Dominance, Machiavellianism, and Emotional Manipulation on Profit Management [Volume 5, Issue 10, 2020, Pages 351-383]
Social Dominance The Relationship Between Social Dominance and Moral Dis-Engagement: Evidence from the Auditing Profession [Volume 7, Issue 13, 2022, Pages 200-223]
Social Ethics Planning and Validation of Multi-dimensional Model of Professional Ethics of the Supreme Audit Court [Volume 7, Issue 13, 2022, Pages 256-297]
Social Factors Investigating the Effect of Personal and Social Factors on the Perceived Moral Intensity by Accountants [Volume 2, Issue 4, 2017, Pages 97-121]
Social Identity The Role of Mediating the Auditor's Philosophic - Mindedness on the Affects Social Trust and Social Identity on Professional Judgment [Volume 4, Issue 7, 2019, Pages 23-62]
Social identity theory Identification of Components Effective on auditing professionsâ social status in Iran: A social identity theory perspective [Volume 7, Issue 13, 2022, Pages 1-35]
Social identity theory Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics [Volume 9, Issue 17, 2024, Pages 97-151]
Social Intelligence Analysis of the role of emotional intelligence, social intelligence and social responsibility of auditors on the audit report readability [Volume 8, Issue 15, 2023, Pages 297-337]
Social Pressure Anomie Investigate the Effect of Social Pressure Anomie on Corporate Citizen Reporting [Volume 7, Issue 13, 2022, Pages 36-75]
Social Pressures Stakeholders The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2020, Pages 231-280]
Social Reporting Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange [Volume 2, Issue 4, 2017, Pages 153-187]
Social responsibility Investigating the effect of corporate social responsibility on systemic risk and idiosyncratic risk: Using data envelopment analysis model [Volume 2, Issue 4, 2017, Pages 189-214]
Social responsibility Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories [Volume 4, Issue 8, 2019, Pages 318-338]
Social responsibility Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method [Volume 8, Issue 15, 2023, Pages 249-296]
Social responsibility Analysis of the role of emotional intelligence, social intelligence and social responsibility of auditors on the audit report readability [Volume 8, Issue 15, 2023, Pages 297-337]
Social responsibility The Effect of Total Labor Cost on the Financial and Non-Financial Reporting Quality based on Motivation Theory [Volume 8, Issue 15, 2023, Pages 339-369]
Social Responsibility Capability The Effect of Contingency Factors on Social Responsibility Capability and Marketability Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 17, 2024, Pages 47-96]
Social Responsibility Reporting Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange [Volume 1, Issue 2, 2016, Pages 193-213]
Social-Shari'a Responsibilities The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS [Volume 4, Issue 7, 2019, Pages 343-380]
Social status Identification of Components Effective on auditing professionsâ social status in Iran: A social identity theory perspective [Volume 7, Issue 13, 2022, Pages 1-35]
Social status Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
Social Trust Designing a Model and Assessing the Capabilities of Audit Institutions in Promoting Social Trust [Volume 3, Issue 6, 2018, Pages 65-104]
Social Trust The Role of Mediating the Auditor's Philosophic - Mindedness on the Affects Social Trust and Social Identity on Professional Judgment [Volume 4, Issue 7, 2019, Pages 23-62]
Socio-Emotional Wealth Perspective Asymmetric cost behavior of family firms: Socio-emotional Wealth perspective; Cost Stinckness [Volume 8, Issue 16, 2023, Pages 141-182]
Sociolinguistics Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
Soft information The Application of Atride Stirling's Theme Analysis in the Analysis of Environmental Reporting Indicators [Volume 7, Issue 14, 2022, Pages 405-432]
Speed of tax avoidance adjustment The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
Spiritual Intelligence The Impact of role Ambiguity on Auditors' Honesty and Competence with an Emphasis on the Moderating Role of Spiritual Intelligence [Volume 8, Issue 15, 2023, Pages 175-210]
Spoken Interaction Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
Stakeholders Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
Stakeholders Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
Stakeholder Theory Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories [Volume 4, Issue 8, 2019, Pages 318-338]
Static and Dynamic models Investigating the Relationship Between the Behavioral Characteristics of the Board of Directors on the Company's Environmental Report with a Static and Dynamic Approach [Volume 9, Issue 17, 2024, Pages 189-223]
Stochastic Frontier Analysis The Effect of Contingency Factors on Social Responsibility Capability and Marketability Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 17, 2024, Pages 47-96]
Stock Price Crash Risk Skewness of Stock Returns and corporate social responsibility [Volume 1, Issue 1, 2016, Pages 77-98]
Stock Price Crash Risk The Relationship between Firm Life Cycle and Stock Price Crash Risk with an Emphasis on Information Asymmetry and Behavioral Approach [Volume 1, Issue 2, 2016, Pages 215-239]
Stock Price Crash Risk Evaluating the Effects of Religious Beliefs and Cultural Elements on the Risk of Falling Stock Prices Yasser Rezaei Pitenoei [Volume 8, Issue 16, 2023, Pages 393-424]
Stock price informativeness Investigating the effect of stock price informativeness on labor investment efficiency [Volume 3, Issue 5, 2018, Pages 209-232]
Strategy Identification and Ranking of Influencing Factors on The Adoption of A Concession Strategy in The Negotiations Between The Auditor and The Client [Volume 4, Issue 8, 2019, Pages 163-213]
Stress Management The Pattern of Causal Factors, Strategies and Consequences of Auditors' Stress Management with a Meta-Synthesis Approach [Volume 7, Issue 13, 2022, Pages 224-255]
Structural Equation Modelling Investigating the Effect of Personal and Social Factors on the Perceived Moral Intensity by Accountants [Volume 2, Issue 4, 2017, Pages 97-121]
Structuration Theory The Effect of Believing in Resurrection on the Quality of Accountability in Accounting [Volume 7, Issue 14, 2022, Pages 435-467]
Students Investigating the Impact of Some Normative and Behavioral Beliefs on Not Choosing The Accounting Field: A Case Study of Tehran, Shiraz and Jahrom Students [Volume 9, Issue 17, 2024, Pages 247-282]
Subjective norms Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2019, Pages 63-91]
Subjective norms The Impact of Financial Knowledge on Individual Investorsâ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
Subjective Well-being Auditors' Subjective Well-being: Evidence from the Role of Commercialization in Audit Firms With Emphasis on Auditor Characteristics [Volume 9, Issue 17, 2024, Pages 97-151]
Substitution and Complementary Theory Evaluating the Effects of Religious Beliefs and Cultural Elements on the Risk of Falling Stock Prices Yasser Rezaei Pitenoei [Volume 8, Issue 16, 2023, Pages 393-424]
Supervisors’ Relationships Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate [Volume 2, Issue 3, 2017, Pages 111-146]
Supreme Audit Court Planning and Validation of Multi-dimensional Model of Professional Ethics of the Supreme Audit Court [Volume 7, Issue 13, 2022, Pages 256-297]
Sustainability Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2020, Pages 69-101]
Sustainability Costs Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2020, Pages 385-421]
Sustainability Reporting Explaining and Ranking of the components and indicators of environmental, social and corporate governance reporting by Analytic Hierarchy Process in the companies listed in Stock Exchange [Volume 2, Issue 4, 2017, Pages 153-187]
Sustainability Reporting Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
Sustainability Reporting Identify the components of sustainability reporting in the insurance industry [Volume 6, Issue 11, 2021, Pages 187-216]
Sustainability Reporting Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran [Volume 6, Issue 11, 2021, Pages 217-249]
Sustainable Accounting A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
Sustiability Performance The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
Systematic Risk Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange [Volume 1, Issue 2, 2016, Pages 193-213]
Systematic Risk Investigating the effect of corporate social responsibility on systemic risk and idiosyncratic risk: Using data envelopment analysis model [Volume 2, Issue 4, 2017, Pages 189-214]

T

Task Structures and Interpretive Structural Modeling Effective Structures modeling on professional ethics of auditing by using interpretive structural modeling from the presspective of profession experts [Volume 4, Issue 8, 2019, Pages 281-317]
Tax Audit Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
Tax Auditors Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
Tax Avoidance â¢ Phenomenology of the role of Individual attitudes on Tax Ethics [Volume 3, Issue 5, 2018, Pages 187-208]
Tax Avoidance The Ranking of Effective Factors on Corporate Tax Avoidance [Volume 4, Issue 7, 2019, Pages 309-341]
Tax Avoidance The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
Tax System Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
Teaching Course A Three- dimensional Model of Ethical Competenciesâ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
Teaching Method A Three- dimensional Model of Ethical Competenciesâ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
Tetrad of Dark Personality The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting [Volume 5, Issue 10, 2020, Pages 167-131]
Textual Analysis The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
Textual Information The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach [Volume 4, Issue 8, 2019, Pages 1-31]
Thematic analysis Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
Thematic analysis Development and evaluation of model of implementation barriers, disclosure and standardization of corporate sustainability in Iran [Volume 6, Issue 11, 2021, Pages 217-249]
Thematic analysis Identification of Components Effective on auditing professionsâ social status in Iran: A social identity theory perspective [Volume 7, Issue 13, 2022, Pages 1-35]
Thematic analysis Identifying the Factors Affecting the Quality of Investorsâ Judgment and Decision-Making Based on Cognitive Psychology [Volume 7, Issue 13, 2022, Pages 399-429]
Thematic analysis Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
Theme Analysis Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis [Volume 6, Issue 12, 2021, Pages 373-406]
Theme Analysis The Application of Atride Stirling's Theme Analysis in the Analysis of Environmental Reporting Indicators [Volume 7, Issue 14, 2022, Pages 405-432]
Theory of Planned Behavior Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective [Volume 3, Issue 6, 2018, Pages 105-135]
Theory of Planned Behavior Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2019, Pages 63-91]
Theory of Planned Behavior The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
Theory of Planned Behavior The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
Theory of Planned Behavior Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2020, Pages 319-349]
Theory of Planned Behavior Investigating the Individual's Intention Physiological Factors in Different Earning Management Methods: Applying The Theory of Planned Behavior [Volume 7, Issue 14, 2022, Pages 289-325]
Theory of Reasoned Action (TRA) Investigating the Impact of Some Normative and Behavioral Beliefs on Not Choosing The Accounting Field: A Case Study of Tehran, Shiraz and Jahrom Students [Volume 9, Issue 17, 2024, Pages 247-282]
The Size of Managers' Signatures Investigating the Relationship between Discretionary Accruals and Credit Rating by Considering the Moderating Effect of Managers' Narcissism [Volume 8, Issue 16, 2023, Pages 101-138]
Thinking Styles Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism [Volume 7, Issue 14, 2022, Pages 171-220]
Three-dimensional model of ethical competencies’ education A Three- dimensional Model of Ethical Competenciesâ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
Tone The Effect of Tone in Board's Activity Reports on Future Performance Based on Signaling and Opportunistic Approach [Volume 4, Issue 8, 2019, Pages 1-31]
Tone at the Top Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate [Volume 2, Issue 3, 2017, Pages 111-146]
Tone of Financial Reporting The Relationship between the Readability of Financial Reporting and the Company's Cost of Capital: The Moderating Role of Financial Reporting Tone [Volume 8, Issue 16, 2023, Pages 185-208]
Topics in Environmental Biology Examaining the Effect of accountantsâ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
Topsis Technique Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique [Volume 2, Issue 4, 2017, Pages 69-95]
Trait Professional skepticism Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
Traits Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique [Volume 2, Issue 4, 2017, Pages 69-95]
Turnover Intention Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]

W

Web Reporting Examine the Effect of Customers value disclosure level in The Web site firms on the cost of equity in The Tehran Exchange [Volume 2, Issue 3, 2017, Pages 215-232]
Whistleblowing Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]
Whistleblowing Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior [Volume 4, Issue 8, 2019, Pages 63-91]
Whistleblowing Effect of accountantsâ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity [Volume 6, Issue 12, 2021, Pages 168-212]
Whistleblowing The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors' [Volume 6, Issue 12, 2021, Pages 213-246]
Whistle Blowing The Effect of Auditorsâ Feature Machiavellian behavior on Their Whistle Blowing [Volume 1, Issue 2, 2016, Pages 65-95]
Whistle Blowing Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession [Volume 2, Issue 3, 2017, Pages 61-86]
Whistleblowing by Auditors Conscientiousness, Social Capital, and Auditorsâ Tendency for Whistleblowing in Audit Firms [Volume 10, Issue 19, 2025, Pages 173-203]
Whistle-blowing Intentions Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective [Volume 3, Issue 6, 2018, Pages 105-135]
Women Relationship Between National Culture and womenâs membership In the Firmsâ Board of Directors: An International Study [Volume 8, Issue 16, 2023, Pages 73-97]
Work and Family Investigating Work-Family Conflict and its Effective Factors: Evidence from Auditors [Volume 3, Issue 5, 2018, Pages 233-262]
Work Engagement The Mediating Role of Work Engagement in the Relationship Between Proactive Personality and Auditors' Organizational Identification [Volume 7, Issue 14, 2022, Pages 253-286]
Working Capital Adjustment Rate Investigating the impact of managers' myopia and overconfidence on the speed of achieving optimal working capital [Volume 9, Issue 18, 2024, Pages 465-503]
Work Underreporting Time The Impact of Psychological Empowerment on Premature Sign-Off Procedures and Underreporting Time of Audit [Volume 4, Issue 7, 2019, Pages 1-22]

Keyword Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

Y