Keyword Index
A
  • Accounting Students Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
  • Agency relationship the Relationship Between Audit Firms’ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
  • Aggressive financial reporting Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting [Volume 10, Issue 19, 2025, Pages 131-171]
  • Assurance the Relationship Between Audit Firms’ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
  • Attitude Toward Financial Behavior The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
  • Audit effort The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
  • Audit Fee The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
  • Auditing the Relationship Between Audit Firms’ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
  • Auditors Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
  • Audit Quality The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran [Volume 10, Issue 20, 2025, Pages 465-513]
B
  • Business Ethics The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
C
  • Certified Tax Advisors Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
  • Cognitive information processing ability Modeling the Role of Cognitive Information Processing Ability on the Quality of Auditor's Professional Judgment With Regard to the Mediating Role of Audit Quality-Reducing Behaviors [Volume 10, Issue 19, 2025, Pages 89-129]
  • Collaboration Culture The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
  • Conditional Conservatism The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
  • Conscientiousness Conscientiousness, Social Capital, and Auditors’ Tendency for Whistleblowing in Audit Firms [Volume 10, Issue 19, 2025, Pages 173-203]
  • Contractualism Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
  • Conversion theory Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority [Volume 10, Issue 20, 2025, Pages 345-383]
  • Corporate Culture The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
  • Corporate Governance Investigating the Relationship Between Increased Urban Crime and Earnings Management Considering the Moderating Role of Corporate Governance [Volume 10, Issue 19, 2025, Pages 247-279]
  • Corporate Governance The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
  • Corporate social responsibility A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions [Volume 10, Issue 20, 2025, Pages 1-53]
  • Corporate social responsibility The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
D
  • Declared Tax Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
  • Disclosure of Ethical Values Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
E
  • Earnings management Investigating the Relationship Between Increased Urban Crime and Earnings Management Considering the Moderating Role of Corporate Governance [Volume 10, Issue 19, 2025, Pages 247-279]
  • Earnings management The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
  • Egoism Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
  • Environmental Impact Integration A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
  • Ethical Predispositions Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
  • Ethics Education Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
F
  • Financial Knowledge The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
  • Financial reporting A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
  • Financial Reporting Quality The Dual Effects of the Existence of Institutional Cross-ownership and Its Impact on Financial Reporting Quality Against the Pressure Caused by External Transparency [Volume 10, Issue 19, 2025, Pages 1-37]
  • Financial socialization Investigating the relationship between financial socialization and perceived usefulness of financial technology with financial behavior considering the mediating role of financial literacy [Volume 10, Issue 19, 2025, Pages 281-323]
  • Forensic accounting A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
  • Fraud A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
  • Fraud brainstorming Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority [Volume 10, Issue 20, 2025, Pages 345-383]
G
  • Greenwashing A Systematic Review of The Greenwashing Literature: Conceptual Framework , Measurement Scale, and Future Research Directions [Volume 10, Issue 20, 2025, Pages 1-53]
H
  • Human resource flexibility The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
I
  • Impairment of goodwill Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting [Volume 10, Issue 19, 2025, Pages 131-171]
  • Individual and organizational characteristics of auditors The Model of the Impact of Individual and Organizational Characteristics of Independent Auditors on Audit Quality in Iran [Volume 10, Issue 20, 2025, Pages 465-513]
  • Individual Investors The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
  • Information Asymmetry The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
  • International auditing standard No.701. Key audit matter the Relationship Between Audit Firms’ Structural Characteristics And Key Audit Matters (KAMs) Readability [Volume 10, Issue 20, 2025, Pages 435-463]
M
  • Management judgment Investigating the Impact of Disclosure of Key Audit Matters on Financial Managers' Financial Gudgment and Reporting [Volume 10, Issue 19, 2025, Pages 131-171]
  • Managerial Ability The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
  • Managerial Ability The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
  • Moral courage The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
  • Moral reasoning ability The Effect of Business Ethics on the Moral Reasoning Ability of Accountants and Auditors with the Mediating Role of Moral Courage and Machiavellianism and the Moderating Role of Human Resource Flexibility [Volume 10, Issue 20, 2025, Pages 55-117]
P
  • Peer Effect The Relationship between Peers’ Weak Performance and Conditional Conservatism: The Moderating Role of Corporate Governance, Information Asymmetry, and Managerial Ability [Volume 10, Issue 20, 2025, Pages 119-163]
  • Perceived Behavioral Control The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
  • Perceptual Justice Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
  • Phenomenology Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
  • Professional conduct Exploring the gap between theory and practice in accounting in order to serve the interests of stakeholders: with a theoretical approach based on the theory of faith [Volume 10, Issue 20, 2025, Pages 515-553]
R
  • Religious Beliefs Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
  • Risk Tolerance The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
S
  • Scientific Mapping A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
  • Self-Selection Explaining the Moral Predispositions of Accounting Students: An Analytical Approach to the Effectiveness and Development of Professional Ethics Education [Volume 10, Issue 20, 2025, Pages 203-249]
  • Sientometric A Scientometric Analysis and Scientific Mapping of Forensic Accounting Research in Iran and the World [Volume 10, Issue 20, 2025, Pages 385-433]
  • Social capital Conscientiousness, Social Capital, and Auditors’ Tendency for Whistleblowing in Audit Firms [Volume 10, Issue 19, 2025, Pages 173-203]
  • Sociolinguistics Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
  • Speed of tax avoidance adjustment The Impact of Corporate Social Responsibility, Behavioral Biases, and Managerial Ability on the Speed of Tax Avoidance Adjustment [Volume 10, Issue 20, 2025, Pages 285-343]
  • Spoken Interaction Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
  • Subjective norms The Impact of Financial Knowledge on Individual Investors’ Willingness to Undertake High-Risk Investments: Mediating Role of Key Elements of the Theory of Planned Behavior and Moderating Role of Risk Tolerance [Volume 10, Issue 19, 2025, Pages 205-245]
  • Sustainable Accounting A Model for Integrating Environmental Impacts into Financial Reporting: A Framework for Disclosure and Sustainable Accounting [Volume 10, Issue 19, 2025, Pages 325-377]
  • Sustiability Performance The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
T
  • Tax Audit Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
  • Tax Auditors Verbal Interactions in the Tax Assessment Process: A Sociolinguistic Approach to the Communication between Tax Organization Auditors and Certified Tax Consultants [Volume 10, Issue 19, 2025, Pages 419-441]
  • Tax Avoidance The Impact of Earnings Management and Sustiability Performance on Corporate Tax Avoidance: The Moderating Role of Financial Leverage [Volume 10, Issue 20, 2025, Pages 165-201]
  • Tax System Explaining the Role of Religious Beliefs, legal Deterrence, and Perceived Justice on Correct Tax Declaration [Volume 10, Issue 20, 2025, Pages 251-283]
  • Textual Analysis The Relationship Between Collaboration Corporate Culture and Audit Fee: Textual Analysis Approach [Volume 10, Issue 19, 2025, Pages 39-87]
  • Thematic analysis Developing Pattern of Disclosure of Ethical Values in Annual Reports with the method of Phenomenology and Thematic Analysis [Volume 10, Issue 19, 2025, Pages 443-469]
U
  • Urban crime Investigating the Relationship Between Increased Urban Crime and Earnings Management Considering the Moderating Role of Corporate Governance [Volume 10, Issue 19, 2025, Pages 247-279]
W
  • Whistleblowing by Auditors Conscientiousness, Social Capital, and Auditors’ Tendency for Whistleblowing in Audit Firms [Volume 10, Issue 19, 2025, Pages 173-203]