Keyword Index
A
  • 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 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]
  • 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]
  • 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]
  • Asymmetric cost behavior Asymmetric cost behavior of family firms: Socio-emotional Wealth perspective; Cost Stinckness [Volume 8, Issue 16, 2023, Pages 141-182]
  • 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 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 Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession [Volume 8, Issue 15, 2023, Pages 121-144]
  • 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]
  • 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 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]
B
  • Board of Directors Relationship Between National Culture and women’s membership In the Firms’ Board of Directors: An International Study [Volume 8, Issue 16, 2023, Pages 73-97]
C
  • 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]
  • 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 Reporting Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
  • 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]
  • 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]
D
  • 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]
E
  • 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]
  • 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]
  • 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]
F
  • Family firms Asymmetric cost behavior of family firms: Socio-emotional Wealth perspective; Cost Stinckness [Volume 8, Issue 16, 2023, Pages 141-182]
  • 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 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 performance Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
  • 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]
  • 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]
  • Fraud Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession [Volume 8, Issue 15, 2023, Pages 121-144]
  • 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]
G
  • 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]
  • 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 Method Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method [Volume 8, Issue 15, 2023, Pages 249-296]
I
  • 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]
  • 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 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]
  • International Study Relationship Between National Culture and women’s membership In the Firms’ Board of Directors: An International Study [Volume 8, Issue 16, 2023, Pages 73-97]
  • Inward and outward orientation The effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors’ Professional Skepticism [Volume 8, Issue 16, 2023, Pages 241-276]
  • 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]
  • 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]
K
  • Keywords: Professional skepticism The effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors’ Professional Skepticism [Volume 8, Issue 16, 2023, Pages 241-276]
L
  • Labor Costs 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]
  • Labor 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]
M
  • 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' 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]
  • Meta-analysis Investigating the Relationship between Corporate Social Responsibility Reporting and Corporate Performance: meta-analysis [Volume 8, Issue 15, 2023, Pages 211-247]
  • Meta-synthesis Presentation of Greenwashing Pattern in the Corporate Reporting: Meta-Synthesis and Shannon Entropy Method [Volume 8, Issue 16, 2023, Pages 1-44]
  • 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]
N
  • National Culture Relationship Between National Culture and women’s membership In the Firms’ Board of Directors: An International Study [Volume 8, Issue 16, 2023, Pages 73-97]
P
  • Partner communication of fraud likelihood The effect of Partner Communications of Fraud Likelihood and Skeptical Orientation on Auditors’ Professional Skepticism [Volume 8, Issue 16, 2023, Pages 241-276]
  • 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]
  • Profit Seeking Organizational fraud(Shalatanism) and self-interest: evidence from the auditing profession [Volume 8, Issue 15, 2023, Pages 121-144]
  • 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 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]
R
  • 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]
  • 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]
  • Reporting Explanation the Model of Social Responsibility Reporting in Iran Using the Grounded Theory Method [Volume 8, Issue 15, 2023, Pages 249-296]
S
  • 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]
  • 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]
  • 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]
  • 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 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]
  • Socio-Emotional Wealth Perspective Asymmetric cost behavior of family firms: Socio-emotional Wealth perspective; Cost Stinckness [Volume 8, Issue 16, 2023, Pages 141-182]
  • 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]
  • 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]
  • 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]
T
  • 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]
  • 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]
U
  • Unethical Decisions Investigating the Effect of Auditor Role Transparency on Audit Quality, Unethical Decisions and Audit Performance [Volume 8, Issue 16, 2023, Pages 313-361]
W
  • Women Relationship Between National Culture and women’s membership In the Firms’ Board of Directors: An International Study [Volume 8, Issue 16, 2023, Pages 73-97]