Keyword Index
A
  • Acceptance of Dysfunctional Audit Behaviors The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
  • Audit Committee The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
  • Audit Committee Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
  • Auditor Performance The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2020, Pages 281-318]
  • Auditors The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
  • Audit profession Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
B
  • Behavioral Characteristics of the Company The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
C
  • Carbon Disclosure Strategy The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2020, Pages 231-280]
  • CEO Power The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
  • Cognitive strategies Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2020, Pages 169-200]
  • Cognitive Styles The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
  • Compensation Contract Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2020, Pages 230-201]
  • Competing Preferences The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
  • Conformity Pressure Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
  • Consequences Of Professional Pkepticism Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
  • Constructivist learning environment Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2020, Pages 169-200]
  • Corporate Governance Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
D
  • Dirty documents Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
  • Disclosure of Company Sustainability Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2020, Pages 385-421]
  • Driver Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2020, Pages 69-101]
E
  • Earnings Manipulation Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2020, Pages 230-201]
  • Economic Crisis The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
  • Emotional Manipulation and profit management The Role of Social Dominance, Machiavellianism, and Emotional Manipulation on Profit Management [Volume 5, Issue 10, 2020, Pages 351-383]
  • Error Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
  • Ethical Behavior The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2020, Pages 281-318]
  • Ethical Commitment The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
  • Ethical competencies A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
  • Ethical Ideology The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2020, Pages 281-318]
  • Ethical Pressures Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
  • Ethical Values The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values and Ethical Ideology on Performance of Auditors. [Volume 5, Issue 10, 2020, Pages 281-318]
  • Expectations gap Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
F
  • Financial Performance The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
  • Financial Reporting Errors Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
  • Firm Value The Impact of the Economic Crisis on the Relationship between the CEO Power on Firm Value and the Financial Performance; The Role of Company’s Behavioral Characteristics [Volume 5, Issue 9, 2020, Pages 153-188]
  • Fraud Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
  • Fraud Detection Capability Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2020, Pages 319-349]
  • Fraud Risk Assessment The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
  • Fraudulent Financial Reporting The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting [Volume 5, Issue 10, 2020, Pages 167-131]
  • Future Study Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2020, Pages 69-101]
  • Fuzzy Delphi methodology A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
G
  • Government Ownership Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2020, Pages 385-421]
  • Gregorc's Method The Impact of Auditors' Cognitive Styles on Fraud Risk Assessment (A Test of Gregorc's Energy Theory) [Volume 5, Issue 9, 2020, Pages 33-1]
  • Grounded theory Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
  • Grounded theory Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach [Volume 5, Issue 9, 2020, Pages 225-267]
I
  • Income Tax The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]
  • Information Source Credibility The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
  • Intention to Corporate Sustainability Accounting and Reporting The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
  • Internal Auditors Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach [Volume 5, Issue 9, 2020, Pages 225-267]
  • Iranian audit firms Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
  • Irrelevant information Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
J
K
  • Keywords: Professional Skepticism (PS) Developing a qualitative model of auditors 'professional skepticism: A perspective of auditing partners and managers of Iranian Association of Certified Public Accountants [Volume 5, Issue 9, 2020, Pages 55-79]
L
  • Locus of control The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
  • Locus of control The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting [Volume 5, Issue 10, 2020, Pages 167-131]
M
  • Management Incentives on Earnings Management The Impact of Management Incentives on Earnings Management and Audit Committee Communication with the Auditor on the Quality of Auditor's Judgment [Volume 5, Issue 9, 2020, Pages 189-224]
  • Mental Accounting The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]
  • Meta Synthesis Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias [Volume 5, Issue 9, 2020, Pages 301-334]
  • Minor error Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
  • Mixed Methods (Quantitative and Qualitative Methods) Designing a model and prioritizing competencies of internal audit managers: a mixed-methods approach [Volume 5, Issue 9, 2020, Pages 225-267]
  • Motivational strategies Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2020, Pages 169-200]
O
  • Obedience Pressure Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
  • Organizational commitment The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
  • Organizational Identity Investigating the Moderating role of Organizational Identity on the Relationship between Managerial Compensation and Earnings Manipulation [Volume 5, Issue 10, 2020, Pages 230-201]
  • Ownership of Board Members Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2020, Pages 385-421]
P
  • Perceived Risk The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
  • Personal Moral Philosophy Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2020, Pages 319-349]
  • Premature sign-off The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
  • Professional Socialization Explaining the relationship between learning environment ,cognitive and Motivational strategies with professional socialization of accountining Students of Islamic Azad University [Volume 5, Issue 10, 2020, Pages 169-200]
R
  • Rough Analyzing The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2020, Pages 231-280]
S
  • Scenario Planning Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2020, Pages 69-101]
  • Self-employed Taxpayers The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]
  • Skeptical action Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
  • Social capital Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
  • Social Dominance The Role of Social Dominance, Machiavellianism, and Emotional Manipulation on Profit Management [Volume 5, Issue 10, 2020, Pages 351-383]
  • Social Pressures Stakeholders The Cognitive Pattern of Selecting the Most Effective Carbon Disclosure Strategy Based on Stakeholder Social Pressures: Rough Collection Analytical [Volume 5, Issue 10, 2020, Pages 231-280]
  • Stakeholders Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
  • Stakeholders Social Capital Framework for Iranian Audit Firms [Volume 5, Issue 10, 2020, Pages 68-29]
  • Sustainability Sustainability Reporting Future Study Using Scenario Planning Approach [Volume 5, Issue 10, 2020, Pages 69-101]
  • Sustainability Costs Providing a Model for Exposing Corporate Sustainability and Evaluating the effect of Factors Related to Signaling Theory and Stakeholders on Reporting of this Information [Volume 5, Issue 10, 2020, Pages 385-421]
  • Sustainability Reporting Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level [Volume 5, Issue 9, 2020, Pages 335-369]
T
  • Teaching Course A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
  • Teaching Method A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
  • Tetrad of Dark Personality The Effect of Self-efficacy, Locus of Control, and Dark Personality Trait on Fraudulent Fiinancial Reporting [Volume 5, Issue 10, 2020, Pages 167-131]
  • Theory of Planned Behavior The Effect of Planned Behavior Theory, Ethical Commitment, and Perceived Risk on Corporate Sustainability Accounting and Reporting [Volume 5, Issue 9, 2020, Pages 269-299]
  • Theory of Planned Behavior The Effect of locus of Control and Organizational Commitment on Acceptance of Dysfunctional Audit Behavior Based on the Theory of Planed Behavior [Volume 5, Issue 10, 2020, Pages 129-103]
  • Theory of Planned Behavior Investigating the effect of Professional Ethics and Personal Moral Philosophy on Auditors' Fraud Detection Capability according to moderating role of Professional Skepticism [Volume 5, Issue 10, 2020, Pages 319-349]
  • Three-dimensional model of ethical competencies’ education A Three- dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 5, Issue 10, 2020, Pages 28-1]
  • Trait Professional skepticism Irrelevant Information, Minor Error, Dirty Documents, Skeptical Action, Trait Professional Skepticism. [Volume 5, Issue 9, 2020, Pages 117-151]
U
  • Unethical Decision Making Investigating the Impact of Conformity and Obedience Pressures on Financial Managers' Unethical Decision Making with Emphasis on the Moderating Role of Individual Characteristics. [Volume 5, Issue 9, 2020, Pages 81-115]
V
  • VAT The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province) [Volume 5, Issue 9, 2020, Pages 371-394]