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]
  • 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]
  • Accountants Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2021, Pages 247-277]
  • 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]
  • 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]
  • 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 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 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]
  • 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]
B
  • Bibliometric Scientific flow analysis of behavioral accounting research in Web of Science database [Volume 6, Issue 12, 2021, Pages 27-55]
C
  • 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 theory Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
  • 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]
  • 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 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 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]
  • 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]
D
  • Dual-Coding theory Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
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]
  • 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]
  • 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 Reporting Examination of environmental reporting motives: meta-synthesis application [Volume 6, Issue 11, 2021, Pages 341-382]
  • 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 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]
F
  • 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 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]
  • 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]
  • 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]
  • 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]
  • Fuzzy Delphi Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2021, Pages 247-277]
H
  • Hiding 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]
I
  • 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 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]
  • 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]
  • 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]
  • Interpretive Structural Model Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2021, Pages 247-277]
  • Involvement Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
L
M
  • 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]
  • Mind Mapping Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
  • Moral awareness Effect of accountants’ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity [Volume 6, Issue 12, 2021, Pages 168-212]
  • Motivation Investigating the Factors Affecting the Professional Commitment of Accounting Students Using an Anticipatory Socialization Model [Volume 6, Issue 11, 2021, Pages 277-305]
N
  • Neo Big Five Traits Personality Type and Professional Skepticism: Are auditors really independent? [Volume 6, Issue 12, 2021, Pages 126-165]
  • 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]
  • 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]
O
  • Organizational Citizenship Behavior pattern of the nature of citizenship behavior in accounting [Volume 6, Issue 12, 2021, Pages 1-25]
  • 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]
P
  • 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]
  • 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]
  • Personal Branding Identification and prioritization of Components Effective on Personal Branding of Professional Accountants [Volume 6, Issue 12, 2021, Pages 247-277]
  • 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]
  • 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]
  • 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]
  • 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]
  • Professional judgment Model of Mind Mapping to Compilation of Audit Report [Volume 6, Issue 11, 2021, Pages 159-186]
Q
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]
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]
  • Scientific map Scientific flow analysis of behavioral accounting research in Web of Science database [Volume 6, Issue 12, 2021, Pages 27-55]
  • 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-Interest Threat The effect of Self-Interest Threat on ethical sensitivity, mediating role of moral intensity [Volume 6, Issue 11, 2021, Pages 41-66]
  • 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]
T
  • 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]
  • 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]
V
  • Value Orientation 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]
  • Visual Iillusion 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]
W
  • Whistleblowing Effect of accountants’ 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]