Keyword Index
A
  • Abnormal transactions by related parties Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
  • 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]
  • Agency theory The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firms’ Staff Viewpoints [Volume 2, Issue 4, 2017, 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]
  • 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]
  • 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]
B
  • Board Expertise The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting [Volume 2, Issue 3, 2017, Pages 33-60]
  • 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
  • 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]
  • 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 social responsibility Examaining the Effect of accountants’ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
  • 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]
  • 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]
  • 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]
  • 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]
E
  • Earnings management Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
  • 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]
  • 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 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]
  • 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 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 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]
  • 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]
  • External Locus of Control Investigation the impact of motivation, religious and parent’s financial behavior on youth’s financial behavior: case study of Urmia’ university students [Volume 2, Issue 3, 2017, Pages 87-109]
F
  • Financial Behavior of Parents Investigation the impact of motivation, religious and parent’s financial behavior on youth’s financial behavior: case study of Urmia’ university students [Volume 2, Issue 3, 2017, Pages 87-109]
  • 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]
  • Forensic accounting Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique [Volume 2, Issue 4, 2017, Pages 69-95]
  • Fraud Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]
  • Fraudulent Financial Reporting The Relationship between Corporate Governance Structure and Likelihood of Fraudulent Financial Reporting [Volume 2, Issue 3, 2017, Pages 33-60]
H
  • Health and Safety Examaining the Effect of accountants’ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
  • Human Productivity The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firms’ Staff Viewpoints [Volume 2, Issue 4, 2017, Pages 1-35]
  • Human Resources Examaining the Effect of accountants’ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
I
J
  • Job Satisfaction 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]
  • Job Satisfaction and Audit Firms The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firms’ Staff Viewpoints [Volume 2, Issue 4, 2017, Pages 1-35]
L
  • Locus of control 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]
M
  • Morality The Study of Correlation between Personal Moral Philosophy and Attitudes to Tax Evasion [Volume 2, Issue 4, 2017, Pages 247-275]
  • Mudaraba The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firms’ Staff Viewpoints [Volume 2, Issue 4, 2017, Pages 1-35]
N
  • 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]
  • 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]
P
  • Participation Social Activities Examaining the Effect of accountants’ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
  • 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 Responsibility Examination of the relationship of Bystander Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud [Volume 2, Issue 3, 2017, Pages 1-32]
  • 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]
  • Personal Moral Philosophy The Study of Correlation between Personal Moral Philosophy and Attitudes to Tax Evasion [Volume 2, Issue 4, 2017, Pages 247-275]
  • Political connections Political Connections and Abnormal Transactions by Related Parties [Volume 2, Issue 3, 2017, Pages 147-168]
  • 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 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]
  • Psychological Characteristics Design of Interpretative-Structural Analysis Model (ISM) Factors Affecting Auditor's Professional Skepticism [Volume 2, Issue 4, 2017, Pages 215-246]
R
  • 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]
  • Religious Attitude Examaining the Effect of accountants’ Religious Attitude on Corporate Social Responsibility [Volume 2, Issue 3, 2017, Pages 185-214]
  • Rent The Effect of Islamic Contracts of Mudaraba and Rent from Two Aspects of Desired Productivity and Job Satisfaction: Audit Firms’ Staff Viewpoints [Volume 2, Issue 4, 2017, Pages 1-35]
S
  • 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 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 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]
  • 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]
  • Supervisors’ Relationships Dysfunctional Auditor Behavior and Working relationships with supervisors, managers moderating role of ethical climate [Volume 2, Issue 3, 2017, Pages 111-146]
  • 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]
  • 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
  • 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]
  • Topics in Environmental Biology Examaining the Effect of accountants’ 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]
  • Traits Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique [Volume 2, Issue 4, 2017, Pages 69-95]
U
  • Unsystematic 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]
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]
  • 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]
Y
  • Youth Financial Behavior Investigation the impact of motivation, religious and parent’s financial behavior on youth’s financial behavior: case study of Urmia’ university students [Volume 2, Issue 3, 2017, Pages 87-109]
  • Youth Religious Behavior Investigation the impact of motivation, religious and parent’s financial behavior on youth’s financial behavior: case study of Urmia’ university students [Volume 2, Issue 3, 2017, Pages 87-109]