Keyword Index
A
  • Accounting Narratives The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2019, Pages 33-62]
  • Accounting Standards Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]
  • 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 Investigating the Impact of Organizational Silence on Professional and Ethical Performance of Auditors [Volume 4, Issue 7, 2019, Pages 135-180]
  • 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]
  • 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’s Behavioral Outcomes A Study of the Effect of the Audit Partner’s Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditor’s Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
  • Auditors’ Professional Skepticism A Study of the Effect of the Audit Partner’s Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditor’s Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
  • Audit Partner’s Perceived Support A Study of the Effect of the Audit Partner’s Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditor’s Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
  • Audit Report Type The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2019, Pages 131-161]
B
  • 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]
  • Behavioral Commitment A Study of the Effect of the Audit Partner’s Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditor’s Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
  • 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]
  • 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]
C
  • 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]
  • 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]
  • 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]
  • 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]
  • Corporate Governance The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2019, Pages 33-62]
  • 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 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]
D
  • Discipline How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline [Volume 4, Issue 7, 2019, Pages 181-208]
E
  • 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]
  • 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]
F
  • Financial Performance Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
  • Financial reporting Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
  • 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]
  • Firm’s Perceived Support A Study of the Effect of the Audit Partner’s Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditor’s Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
  • 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 A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [Volume 4, Issue 8, 2019, Pages 339-369]
  • Fraud Triangle Model A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [Volume 4, Issue 8, 2019, Pages 339-369]
G
  • Genealogy Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]
  • 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]
H
  • Hurry sickness The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2019, Pages 131-161]
I
  • 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]
  • Individual Organizational Behavior Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
  • Information Asymmetry Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
  • Intellectual capital Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
  • 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]
  • 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]
J
  • Job Opportunity 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]
K
  • Keywords: Professional Ethics of Auditing 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]
  • Knowledge Based Companies Designing Intellectual Capital Reporting Model in Iranian Knowledge Based Companies [Volume 4, Issue 7, 2019, Pages 271-307]
M
  • Managers' Social Capital Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
  • 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 Judgment How Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline [Volume 4, Issue 7, 2019, Pages 181-208]
N
  • 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]
  • 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
  • Organizational Citizenship Behavior A Study of the Effect of the Audit Partner’s Perceived Support on the Neutrality-Oriented and Skepticism-Based Approaches in Professional Skepticism and the Auditor’s Behavioral Outcomes [Volume 4, Issue 8, 2019, Pages 93-129]
P
  • 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 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]
  • 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]
  • Pessimistic Tone of Financial Reporting The Impact of Corporate Governance on Tone of Financial Reporting [Volume 4, Issue 8, 2019, Pages 33-62]
  • 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]
  • 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]
  • Principles-Based Accounting Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]
  • 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 Skepticism Perspectives Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
R
  • Restriction The Impact of Hurry Sicknesses on Audit Reports Content in Iran [Volume 4, Issue 8, 2019, Pages 131-161]
  • Return on Assets Managers' Social Capital and Financial Performance of Banks [Volume 4, Issue 7, 2019, Pages 381-401]
  • Risky Taxpayers The Ranking of Effective Factors on Corporate Tax Avoidance [Volume 4, Issue 7, 2019, Pages 309-341]
  • Rules-Based Accounting Reviewing the Protection Strategies of Auditing Profession by Genealogy of "Judgment" Concept [Volume 4, Issue 8, 2019, Pages 215-241]
S
  • 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]
  • 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 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 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-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 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]
  • 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]
  • 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]
  • 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]
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 Avoidance The Ranking of Effective Factors on Corporate Tax Avoidance [Volume 4, Issue 7, 2019, Pages 309-341]
  • 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]
  • 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]
  • 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]
  • Turnover Intention Neutral and Presumptive Doubt Perspectives of Professional Skepticism and Auditor Job Outcomes [Volume 4, Issue 7, 2019, Pages 103-134]
U
  • Unethical Behavior 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]
W
  • 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]
  • 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]