Keyword Index
A
  • 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]
  • 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 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]
  • 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]
  • 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 (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]
  • 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]
  • 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 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]
  • 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]
  • 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 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 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
  • Basic accounting skills Construction , Validation and Typology of the Accountants Job Performance Questionnaire [Volume 9, Issue 18, 2024, Pages 335-377]
  • 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]
  • 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]
  • Breadth of Investors’ Social Interactions the Impact of Investors’ 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]
C
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • 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 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 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]
  • 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]
D
E
  • 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]
  • 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 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]
F
  • 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]
  • 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]
  • Financial Literacy the Impact of Investors’ 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 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 Investors’ 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]
  • 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 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]
  • Future Study Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
G
  • 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]
  • 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]
I
  • 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]
  • 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]
  • Investment Intentions the Impact of Investors’ 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]
  • Investors Beliefs the Impact of Investors’ 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]
  • Iran Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
  • 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]
J
  • Job Demands-Resources 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]
K
  • Koopmans job performance model Construction , Validation and Typology of the Accountants Job Performance Questionnaire [Volume 9, Issue 18, 2024, Pages 335-377]
L
  • Liquidity Conversion Cycle Investigating the impact of managers' myopia and overconfidence on the speed of achieving optimal working capital [Volume 9, Issue 18, 2024, Pages 465-503]
M
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
N
  • 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]
  • 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-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]
O
  • 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]
  • 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 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]
P
  • 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]
  • 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]
  • 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]
  • 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]
  • 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
  • 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]
S
  • 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]
  • Self-development behavior A Dimensional Model of Auditors’ Self-Development Behavior and Its Impact on the Quality of Auditors’ Professional Judgment [Volume 9, Issue 18, 2024, Pages 263-299]
  • 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 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 status Scenarios for the Future of the Social Status of the Accounting Profession in Iran [Volume 9, Issue 17, 2024, Pages 321-361]
  • 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]
  • 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 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]
T
  • 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]
W
  • 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]