Journal of Accounting and Management Vision

Keyword Index

A

Ability to compare financial statements Investigating the effect of the CEO's tenure on the ability to compare financial statements with an emphasis on the type of auditor [Volume 3, Issue 25, 2020, Pages 1-15]
Accountants he Role of Accountants in Economic and Financial Transparency in Society [Volume 3, Issue 21, 2020, Pages 68-79]
Accountants' Strategic Decision Making Relationship between Market Orientation and Company Performance by Considering the Mediating Role of Management Accounting Systems [Volume 3, Issue 37, 2020, Pages 1-11]
Accounting conservatism An empirical study of relationships between accounting conservatism and Executive compensation performance sensitivity [Volume 3, Issue 31, 2020, Pages 117-136]
Accounting Information Complexity The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information [Volume 3, Issue 36, 2020, Pages 138-154]
Accounting Quality Information Investigating the effect of information technology methods on the quality of accounting information [Volume 3, Issue 25, 2020, Pages 141-158]
Accounting Standards Accounting standards, regulatory enforcement, and innovation [Volume 3, Issue 34, 2020, Pages 55-73]
Accruals Predicting financial helplessness in companies listed on the Tehran Stock Exchange with emphasis on accruals and cash flows [Volume 3, Issue 24, 2020, Pages 94-107]
Adjusted Stock Return Relation between proporation of price to Earning ratio and stock return and risk [Volume 3, Issue 30, 2020, Pages 83-95]
Agency Conflict The relationship between corporate governance, earnings management and financial performance in companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 92-109]
Agency cost The Impact of Managerial ability on the Relationship between Political political connections and Representation Agency Costs in companies listed in Tehran Stock Exchange [Volume 3, Issue 21, 2020, Pages 144-163]
Agency cost The effect horizons institutional investors on agency costs of debt contracts [Volume 3, Issue 32, 2020, Pages 180-193]
Asymmetrical Behavior of Selling The effect of Gender Diversity’s on the Asymmetrical Behavior of Selling, General, and Administrative Costs [Volume 3, Issue 36, 2020, Pages 47-60]
Audit Challenges Review of Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution [Volume 3, Issue 25, 2020, Pages 54-68]
Audit Committee The Impact of the Internal Auditor on the Quality of Financial Reporting with Emphasis on the Role of the Audit Committee [Volume 3, Issue 28, 2020, Pages 26-40]
Audit committee effectiveness The effect of ownership structure on the effectiveness of the audit committee in companies listed on the Tehran Stock Exchange [Volume 3, Issue 30, 2020, Pages 12-31]
Audit Committee Independence The effect of ownership type on the relationship between audit firm rating and audit quality [Volume 3, Issue 34, 2020, Pages 74-88]
Audit Committee Independence The Role of Audit Committee Characteristics on the Relationship between Tax Compliance and Profit Smoothing [Volume 3, Issue 35, 2020, Pages 60-76]
Audit Committee Power Influence of corporate governance mechanisms on forecasting operational cash flow [Volume 3, Issue 33, 2020, Pages 99-112]
Audit Committee Size The effect of ownership type on the relationship between audit firm rating and audit quality [Volume 3, Issue 34, 2020, Pages 74-88]
Audit Committee Size The Role of Audit Committee Characteristics on the Relationship between Tax Compliance and Profit Smoothing [Volume 3, Issue 35, 2020, Pages 60-76]
Audit Fee The relationship between certain characteristics of the company and the auditor's remuneration [Volume 3, Issue 22, 2020, Pages 14-28]
Audit fees Relationship of Transaction and Audit Costs: The Role of Internal Audit Performance [Volume 3, Issue 22, 2020, Pages 1-13]
Audit firm rotation The effect of auditor independence on the relationship between audit firm rotation and earnings stability [Volume 3, Issue 36, 2020, Pages 74-86]
Audit firm size Investigating the effect of voluntary and mandatory audits on earnings management according to the size of auditing firms in companies listed on the Tehran Stock Exchange [Volume 3, Issue 28, 2020, Pages 133-145]
Audit firm size Relationship between financial distress and audit report delay mediated by audit firm size, auditor expertise in industry and client diversity [Volume 3, Issue 36, 2020, Pages 1-13]
Auditing Perspective Review of Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution [Volume 3, Issue 25, 2020, Pages 54-68]
Auditing Risk Review The Theoretical and Experimental Literature on The Impact of Macroeconomic Conditions on Auditing Risk [Volume 3, Issue 37, 2020, Pages 12-18]
Auditing steps The relationship between the ethical characteristics of auditors in the audit process [Volume 3, Issue 23, 2020, Pages 118-133]
Auditor Change The effect of factors related to audit characteristics by changing the independent auditor from the perspective of employers (CEOs and members of the board of directors of companies) (Case study of Tehran Stock Exchange member companies) [Volume 3, Issue 25, 2020, Pages 124-140]
Auditor independence The effect of auditor independence on the relationship between audit firm rotation and earnings stability [Volume 3, Issue 36, 2020, Pages 74-86]
Auditor Reputation The Impact of Auditor Reputation on the Relationship between Weak Internal Control in Financial Reporting and Investment Efficiency [Volume 3, Issue 25, 2020, Pages 85-96]
Auditor Reputation The Impact of Management Ability on Profit Information Content with Emphasis on Auditor Reputation [Volume 3, Issue 29, 2020, Pages 18-30]
Auditors' education The effect of auditors' education on auditor stress and audit quality [Volume 3, Issue 27, 2020, Pages 91-105]
Auditor size Investigating the effect of the CEO's tenure on the ability to compare financial statements with an emphasis on the type of auditor [Volume 3, Issue 25, 2020, Pages 1-15]
Auditor specialization in industry Relationship between financial distress and audit report delay mediated by audit firm size, auditor expertise in industry and client diversity [Volume 3, Issue 36, 2020, Pages 1-13]
Audit Quality Investigating the Impact of Political Relations of the Board of Directors on the Relationship between Auditing Quality and Financial Reporting Quality [Volume 3, Issue 22, 2020, Pages 60-81]
Audit Quality Investigating the relationship between independence, professionalism and professional skepticism on audit quality [Volume 3, Issue 23, 2020, Pages 79-98]
Audit Quality The effect of auditor's expertise in the industry on the quality of financial reporting of companies listed on the Tehran Stock Exchange [Volume 3, Issue 23, 2020, Pages 47-58]
Audit Quality The effect of factors related to audit characteristics by changing the independent auditor from the perspective of employers (CEOs and members of the board of directors of companies) (Case study of Tehran Stock Exchange member companies) [Volume 3, Issue 25, 2020, Pages 124-140]
Audit Quality The effect of auditors' education on auditor stress and audit quality [Volume 3, Issue 27, 2020, Pages 91-105]
Audit Quality Assessing the Impact of Ownership Structure, Audit Quality, Structure of the Board at the Risk of Falling Stock Prices in Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 27, 2020, Pages 106-122]
Audit Quality Investigating the effect of voluntary and mandatory audits on earnings management according to the size of auditing firms in companies listed on the Tehran Stock Exchange [Volume 3, Issue 28, 2020, Pages 133-145]
Audit Quality Investigating the relationship between audit quality and risk-taking in order to create company value [Volume 3, Issue 31, 2020, Pages 45-62]
Audit Quality The effect of management ownership structure and financial knowledge of board members on audit quality [Volume 3, Issue 32, 2020, Pages 163-179]
Audit Report Delay Relationship between financial distress and audit report delay mediated by audit firm size, auditor expertise in industry and client diversity [Volume 3, Issue 36, 2020, Pages 1-13]
Audit Report Users Audit Materiality: The Expectation Gap Between Auditor's and Users of Audit Reports [Volume 3, Issue 24, 2020, Pages 57-68]

B

Bank Performance Investigating the relationship between cash rewards and bank performance with emphasis on the role of profit management [Volume 3, Issue 27, 2020, Pages 1-11]
Bank Performance Investigating the effect of CEO characteristics on bank performance [Volume 3, Issue 31, 2020, Pages 1-14]
Bankruptcy moderating role of capital in the relationship between liquidity creation and bank bankruptcy risk. [Volume 3, Issue 36, 2020, Pages 99-119]
Bankruptcy Risk Analyzing the relationship between stock liquidity and corporate bankruptcy risk with emphasis on the role of institutional owners [Volume 3, Issue 32, 2020, Pages 147-162]
Barriers to training courses Mentoring or mentoring? Which type of drug-food business is it? [Volume 3, Issue 22, 2020, Pages 29-45]
Big Data Investigating the effect of information technology methods on the quality of accounting information [Volume 3, Issue 25, 2020, Pages 141-158]
Blockchain Investigating the effect of information technology methods on the quality of accounting information [Volume 3, Issue 25, 2020, Pages 141-158]
Board Credit The effect of credit and board remuneration on investment efficiency [Volume 3, Issue 34, 2020, Pages 28-39]
Board efficiency Investigating the effect of board performance on the long-term success of companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 131-148]
Board features Investigating the effect of board characteristics on the risk of profit forecast error [Volume 3, Issue 26, 2020, Pages 18-31]
Board Independence The Impact of Board Independence on the Relationship Between Reducing the Dividend Compared to the Past Year and Avoiding Corporate Taxes [Volume 3, Issue 21, 2020, Pages 113-126]
Board Independence The relationship between the amount of cash paid and tax avoidance with emphasis on board independence [Volume 3, Issue 21, 2020, Pages 38-53]
Board Independence The impact of free cash flows, board independence, and the focus of institutional ownership on the level of corporate investment [Volume 3, Issue 22, 2020, Pages 121-141]
Board Independence Investigating the effect of board characteristics on the risk of profit forecast error [Volume 3, Issue 26, 2020, Pages 18-31]
Board Independence Investigating the effect of optimal cash balance and deviation from the target balance on the value of the company the companies listed on the Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 126-147]
Board Independence The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information [Volume 3, Issue 36, 2020, Pages 138-154]
Board of Directors The effect of Gender Diversity’s on the Asymmetrical Behavior of Selling, General, and Administrative Costs [Volume 3, Issue 36, 2020, Pages 47-60]
Board Power Influence of corporate governance mechanisms on forecasting operational cash flow [Volume 3, Issue 33, 2020, Pages 99-112]
Board Rewards The effect of credit and board remuneration on investment efficiency [Volume 3, Issue 34, 2020, Pages 28-39]
Board Size Investigating the effect of board characteristics on the risk of profit forecast error [Volume 3, Issue 26, 2020, Pages 18-31]
Board Size The Impact of Financial Knowledge and Board Size on Fraudulent Reporting [Volume 3, Issue 34, 2020, Pages 89-101]
Board structure The effect of the structure of the board of directors and the corporate governance on the performance and unconditional standards of performance of Iranian companies [Volume 3, Issue 22, 2020, Pages 82-101]
Board structure Assessing the Impact of Ownership Structure, Audit Quality, Structure of the Board at the Risk of Falling Stock Prices in Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 27, 2020, Pages 106-122]
Brand The effect of brand value through the buyer marketing moderator variable on the behavioral loyalty of the studied customers (Shahrvand West Tehran chain stores) [Volume 3, Issue 27, 2020, Pages 123-133]
Brand Credibility The influences of brand credibility on consumer purchase Intentions with the mediation of Emotional commitment (Adidas brand) [Volume 3, Issue 36, 2020, Pages 14-25]
Brand value The effect of brand value through the buyer marketing moderator variable on the behavioral loyalty of the studied customers (Shahrvand West Tehran chain stores) [Volume 3, Issue 27, 2020, Pages 123-133]
Business Ethics The role of business ethics in corporate social responsibility [Volume 3, Issue 36, 2020, Pages 61-73]
Business Partner Orientation of Management Accountants The Impact of Differentiation Strategy, Business Partner Orientation of Management Accountants and Management Accounting Systems on Exploratory Innovation Process and Financial Performance of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 30, 2020, Pages 146-162]
Business Strategies The impact of knowledge management dimensions on project success and business strategies [Volume 3, Issue 25, 2020, Pages 46-53]

C

Capital structure Evaluating the effect of growth, size and capital structure of the company on the value of companies listed on the Tehran Stock Exchange by structural equation modeling [Volume 3, Issue 27, 2020, Pages 27-47]
Capital structure Effect of Firm Growth on the Relationship between Capital Structure and Value of Firms listed at the Tehran Stock Exchange (T.S.E). [Volume 3, Issue 28, 2020, Pages 63-77]
Capital structure Investigating The Effect Company Features On impact corporate governance on the Capital Structure,Company financial performance in Accepted admitted to Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 31-53]
Cash Investigating the relationship between international diversity and cash behavior in companies with respect to the role of financial constraints [Volume 3, Issue 37, 2020, Pages 35-53]
Cash conversion cycle Factors determining the behavior of working capital: in companies listed on the Tehran Stock Exchange [Volume 3, Issue 22, 2020, Pages 102-120]
Cash payout The relationship between the amount of cash paid and tax avoidance with emphasis on board independence [Volume 3, Issue 21, 2020, Pages 38-53]
Cash rewards Investigating the relationship between cash rewards and bank performance with emphasis on the role of profit management [Volume 3, Issue 27, 2020, Pages 1-11]
Cash Surplus Investigating the effect of managers' education on maintaining cash and surplus value of cash of insurance companies in Tehran Stock Exchange [Volume 3, Issue 28, 2020, Pages 91-106]
Cash Value Added The effect of corporate governance quality on value-based variables [Volume 3, Issue 23, 2020, Pages 134-149]
Centralized ownership The effect of ownership structure on the effectiveness of the audit committee in companies listed on the Tehran Stock Exchange [Volume 3, Issue 30, 2020, Pages 12-31]
CEO characteristics Investigating the effect of CEO characteristics on bank performance [Volume 3, Issue 31, 2020, Pages 1-14]
CEO duality Investigating the effect of board characteristics on the risk of profit forecast error [Volume 3, Issue 26, 2020, Pages 18-31]
CEO duality Investigating the effect of CEO characteristics on bank performance [Volume 3, Issue 31, 2020, Pages 1-14]
CEO duplication The relationship between certain characteristics of the company and the auditor's remuneration [Volume 3, Issue 22, 2020, Pages 14-28]
CEO experience Investigating the effect of CEO characteristics on bank performance [Volume 3, Issue 31, 2020, Pages 1-14]
CEO gender diversity Investigating the effect of CEO characteristics on bank performance [Volume 3, Issue 31, 2020, Pages 1-14]
CEO period Investigating the effect of the CEO's tenure on the ability to compare financial statements with an emphasis on the type of auditor [Volume 3, Issue 25, 2020, Pages 1-15]
CEO power Influence of corporate governance mechanisms on forecasting operational cash flow [Volume 3, Issue 33, 2020, Pages 99-112]
CEO Role The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information [Volume 3, Issue 36, 2020, Pages 138-154]
Chain Store Investigating the performance of citizen chain stores using multi-criteria decision making techniques [Volume 3, Issue 31, 2020, Pages 15-24]
Chain Stores Investigating the effect of music on customers' shopping behavior (Case study: Mashhad welfare chain stores) [Volume 3, Issue 30, 2020, Pages 55-67]
Characteristics of the Audit Committee The effect of risk management on the relationship between the characteristics of the audit committee and the return on equity [Volume 3, Issue 35, 2020, Pages 1-14]
Child Learning Disabilities Pathology of early childhood education and its effect on learning disorders in the first grade of primary school [Volume 3, Issue 22, 2020, Pages 154-165]
Chspndgy investigate the relationship between environmental uncertainty (demand) behavior Hodder cost companies listed on Tehran Stock Exchange [Volume 3, Issue 27, 2020, Pages 77-90]
Civil Liability Municipal Civil Liability for Citizens' Health [Volume 3, Issue 24, 2020, Pages 127-137]
Classification Mental Accounting [Volume 3, Issue 26, 2020, Pages 58-74]
Cloud Accounting Investigating the effect of information technology methods on the quality of accounting information [Volume 3, Issue 25, 2020, Pages 141-158]
Coaching Mentoring or mentoring? Which type of drug-food business is it? [Volume 3, Issue 22, 2020, Pages 29-45]
Coding Mental Accounting [Volume 3, Issue 26, 2020, Pages 58-74]
Comment on continuity of activity The Impact of the Auditor's Continuity on Profit Sustainability: The Role of Financial Constraints [Volume 3, Issue 34, 2020, Pages 40-54]
Company Features Investigating The Effect Company Features On impact corporate governance on the Capital Structure,Company financial performance in Accepted admitted to Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 31-53]
Company financial performance Investigating The Effect Company Features On impact corporate governance on the Capital Structure,Company financial performance in Accepted admitted to Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 31-53]
Company Size The relationship between certain characteristics of the company and the auditor's remuneration [Volume 3, Issue 22, 2020, Pages 14-28]
Company Size The effect of firm size on the relationship between corporate social responsibility and economic performance [Volume 3, Issue 26, 2020, Pages 1-17]
Company Size Evaluating the effect of growth, size and capital structure of the company on the value of companies listed on the Tehran Stock Exchange by structural equation modeling [Volume 3, Issue 27, 2020, Pages 27-47]
Company's Value Investigating the relationship between audit quality and risk-taking in order to create company value [Volume 3, Issue 31, 2020, Pages 45-62]
Competence Delegation of authority in organizations and the difference between centralism versus employee decentralization [Volume 3, Issue 32, 2020, Pages 90-100]
Conditional Conservatism Check of The impact of conditional conservatism and monetary policies on trade credit companies listed in the Tehran Stock Exchange [Volume 3, Issue 23, 2020, Pages 59-78]
Consumer purchase The influences of brand credibility on consumer purchase Intentions with the mediation of Emotional commitment (Adidas brand) [Volume 3, Issue 36, 2020, Pages 14-25]
Control Investigating the Impact of Software and Integrated Tax System on the Performance of Save Tax Office Staff [Volume 3, Issue 21, 2020, Pages 1-21]
Corona disease (Covid-19) A survey the Impact of Corona Disease (Covid-19) on Business Performance of Small and medium businesses of Ardabil province, [Volume 3, Issue 24, 2020, Pages 83-93]
Corporate diversification The impact of industrial diversification on performance in companies listed in Tehran Stock Exchange [Volume 3, Issue 37, 2020, Pages 54-76]
Corporate Governance The effect of the structure of the board of directors and the corporate governance on the performance and unconditional standards of performance of Iranian companies [Volume 3, Issue 22, 2020, Pages 82-101]
Corporate Governance The effect of corporate governance quality on value-based variables [Volume 3, Issue 23, 2020, Pages 134-149]
Corporate Governance Investigating the effect of corporate governance and competition in the product market on stock valuation [Volume 3, Issue 24, 2020, Pages 22-42]
Corporate Governance The impact of free cash flows, board independence and ownership focus on corporate investment levels [Volume 3, Issue 25, 2020, Pages 97-123]
Corporate Governance The relationship between corporate governance, earnings management and financial performance in companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 92-109]
Corporate Governance Investigating the relationship between the characteristics of the senior management team and accrued earnings management in Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 110-118]
Corporate Governance Investigating the effect of board gender diversity on the debt cost of insurance companies in Tehran Stock Exchange [Volume 3, Issue 28, 2020, Pages 1-13]
Corporate Governance Investigating The Effect Company Features On impact corporate governance on the Capital Structure,Company financial performance in Accepted admitted to Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 31-53]
Corporate Governance The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information [Volume 3, Issue 36, 2020, Pages 138-154]
Corporate Governance The effect of corporate culture and governance on the disclosure of corporate social responsibility [Volume 3, Issue 37, 2020, Pages 119-134]
Corporate Governance Power Influence of corporate governance mechanisms on forecasting operational cash flow [Volume 3, Issue 33, 2020, Pages 99-112]
Corporate innovation strategy The Relationship between Corporate Innovation Strategy and the Risk of Falling Stock Prices with Emphasis on Managers' Behavioral Factor [Volume 3, Issue 21, 2020, Pages 80-96]
Corporate Risk effect of institutional ownership on value and risk on Tehran Stock Exchange [Volume 3, Issue 23, 2020, Pages 16-28]
Corporate Value effect of institutional ownership on value and risk on Tehran Stock Exchange [Volume 3, Issue 23, 2020, Pages 16-28]
Corruption Corruption prevention approaches are essential to establishing a healthy and transparent government [Volume 3, Issue 32, 2020, Pages 10-33]
Cost Investigating the Impact of E-Commerce on Export Development (Case Study: Pharmaceutical Industry in Mashhad) [Volume 3, Issue 29, 2020, Pages 148-159]
Cost engineering An approach to identifying and designing the optimal cost engineering model in public hospitals (With emphasis on the core process) [Volume 3, Issue 37, 2020, Pages 90-105]
Cost management An approach to identifying and designing the optimal cost engineering model in public hospitals (With emphasis on the core process) [Volume 3, Issue 37, 2020, Pages 90-105]
Cost of Capital Investigating the relationship between information disclosure, company growth and cost of capital [Volume 3, Issue 26, 2020, Pages 119-130]
Costs of quality Investigating the Impact of Quality Costs and Organizational Innovation on Financial Performance in Knowledge-Based Companies (Case study of Tehran Technology Town) [Volume 3, Issue 35, 2020, Pages 47-59]
Credit risk The impact of Tax avoidance and tax risk on the cost of debt [Volume 3, Issue 30, 2020, Pages 32-54]
Current status to training courses Mentoring or mentoring? Which type of drug-food business is it? [Volume 3, Issue 22, 2020, Pages 29-45]
Customer buying The effect of customer buying factors on customer loyalty with respect to the mediating role of perceived value and customer satisfaction (Case study: IT start-up companies in Tabriz) [Volume 3, Issue 32, 2020, Pages 125-146]
Customer diversity Relationship between financial distress and audit report delay mediated by audit firm size, auditor expertise in industry and client diversity [Volume 3, Issue 36, 2020, Pages 1-13]
Customer Relationship Management (CRM) Providing an optimal model of customer relationship management in Keshavarzi Bank with the approach of improving the financial situation and profitability using hierarchical analysis technique [Volume 3, Issue 25, 2020, Pages 33-45]
Customer Satisfaction The effect of customer buying factors on customer loyalty with respect to the mediating role of perceived value and customer satisfaction (Case study: IT start-up companies in Tabriz) [Volume 3, Issue 32, 2020, Pages 125-146]

D

Debt Contracts The effect horizons institutional investors on agency costs of debt contracts [Volume 3, Issue 32, 2020, Pages 180-193]
Debt overhang Evaluating the Relationship between debt overhang and current performance of small and medium enterprises in the Iranian capital market [Volume 3, Issue 35, 2020, Pages 101-121]
Decentralization Delegation of authority in organizations and the difference between centralism versus employee decentralization [Volume 3, Issue 32, 2020, Pages 90-100]
Decrease in dividends compared to last year The Impact of Board Independence on the Relationship Between Reducing the Dividend Compared to the Past Year and Avoiding Corporate Taxes [Volume 3, Issue 21, 2020, Pages 113-126]
Delegation Delegation of authority in organizations and the difference between centralism versus employee decentralization [Volume 3, Issue 32, 2020, Pages 90-100]
Delphi method Methods of increasing stable and unsustainable revenues in the municipality [Volume 3, Issue 33, 2020, Pages 113-127]
Dependence on direct trading group Investigating the Relationship between Dependence on Business Group and Stock Price Simultaneity in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 37, 2020, Pages 19-34]
Desire situation to training courses Mentoring or mentoring? Which type of drug-food business is it? [Volume 3, Issue 22, 2020, Pages 29-45]
Deviation from Target Inventory Investigating the effect of optimal cash balance and deviation from the target balance on the value of the company the companies listed on the Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 126-147]
Dividend per Share Relation between proporation of price to Earning ratio and stock return and risk [Volume 3, Issue 30, 2020, Pages 83-95]
Dividend Policy The effect of political communication on the relationship between accrual quality and dividend policy [Volume 3, Issue 21, 2020, Pages 22-37]

E

Early Learning Pathology of early childhood education and its effect on learning disorders in the first grade of primary school [Volume 3, Issue 22, 2020, Pages 154-165]
Earnings Management The relationship between corporate governance, earnings management and financial performance in companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 92-109]
Earnings Management Investigating the Impact of Earnings Management and Earnings Smoothing on Audit Report Delays [Volume 3, Issue 34, 2020, Pages 14-27]
Earnings smoothing Investigating the Impact of Earnings Management and Earnings Smoothing on Audit Report Delays [Volume 3, Issue 34, 2020, Pages 14-27]
Economic The role of business ethics in corporate social responsibility [Volume 3, Issue 36, 2020, Pages 61-73]
Economic Value Added The effect of corporate governance quality on value-based variables [Volume 3, Issue 23, 2020, Pages 134-149]
Effectiveness of the audit committee Investigating the effectiveness of the audit committee and the quality of the audit on the quality of voluntary disclosure [Volume 3, Issue 31, 2020, Pages 75-90]
Efficiency The impact of industrial diversification on performance in companies listed in Tehran Stock Exchange [Volume 3, Issue 37, 2020, Pages 54-76]
E-learning Human resource development using e-learning [Volume 3, Issue 33, 2020, Pages 143-161]
Emotional Commitment The influences of brand credibility on consumer purchase Intentions with the mediation of Emotional commitment (Adidas brand) [Volume 3, Issue 36, 2020, Pages 14-25]
Emotional trends The Relationship between Investor Emotional Attitudes and Stock Price Changes with Voluntary Disclosure [Volume 3, Issue 21, 2020, Pages 127-143]
Employee capability The effect of employee empowerment on the job enthusiasm of Saveh Municipality employees [Volume 3, Issue 24, 2020, Pages 120-126]
Employee empowerment The effect of job turnover on job enthusiasm with the mediating role of employee empowerment in Saveh Municipality [Volume 3, Issue 24, 2020, Pages 108-119]
Employee empowerment solutions Human resource empowerment strategies are an indicator in the effective implementation of performance management [Volume 3, Issue 32, 2020, Pages 34-65]
Employee Motivation The Impact of Genuine Leadership, the Moral Value of the Institute, and Employee Motivation in Auditors' Inefficient Behavior [Volume 3, Issue 24, 2020, Pages 43-56]
Employees The Impact of Will, Knowledge, Cognition and Interaction of Senior Monitoring Officers on Anti-Money Laundering [Volume 3, Issue 27, 2020, Pages 12-26]
Empowerment and productivity Human resource empowerment strategies are an indicator in the effective implementation of performance management [Volume 3, Issue 32, 2020, Pages 34-65]
Empowerment programs Human resource empowerment strategies are an indicator in the effective implementation of performance management [Volume 3, Issue 32, 2020, Pages 34-65]
Environmental Reporting The effect of environmental reporting on the quality of disclosures and their relationship with stock returns [Volume 3, Issue 34, 2020, Pages 1-13]
Environmental uncertainty Investigating the relationship between different types of strategy and type of financing considering environmental uncertainty in accepted companies in Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 54-70]
Eris software Investigating the Impact of Software and Integrated Tax System on the Performance of Save Tax Office Staff [Volume 3, Issue 21, 2020, Pages 1-21]
Ethical Judgment The Impact of Understanding Ethics and the Independence of Ethical Judgment by Emphasizing the Intervention of Auditors' Personal Value Intervention [Volume 3, Issue 22, 2020, Pages 46-59]
Ethics The Impact of Understanding Ethics and the Independence of Ethical Judgment by Emphasizing the Intervention of Auditors' Personal Value Intervention [Volume 3, Issue 22, 2020, Pages 46-59]
Executive compensation An empirical study of relationships between accounting conservatism and Executive compensation performance sensitivity [Volume 3, Issue 31, 2020, Pages 117-136]
Executive compensation-performance sensitivity An empirical study of relationships between accounting conservatism and Executive compensation performance sensitivity [Volume 3, Issue 31, 2020, Pages 117-136]
Expectations Gap Audit Materiality: The Expectation Gap Between Auditor's and Users of Audit Reports [Volume 3, Issue 24, 2020, Pages 57-68]
Exploratory Innovation The Impact of Differentiation Strategy, Business Partner Orientation of Management Accountants and Management Accounting Systems on Exploratory Innovation Process and Financial Performance of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 30, 2020, Pages 146-162]
External Audit Review The Theoretical and Experimental Literature on The Impact of Macroeconomic Conditions on Auditing Risk [Volume 3, Issue 37, 2020, Pages 12-18]

F

Family company Investigating the linear relationship between corporate and non-family ownership of companies with optional accruals (earnings management) [Volume 3, Issue 29, 2020, Pages 113-125]
Fault Municipal Civil Liability for Citizens' Health [Volume 3, Issue 24, 2020, Pages 127-137]
Financial Constraints تاثیر محدودیت مالی و نوسانات وجه نقد بر اعتبار تجاری شرکت‌ها [Volume 3, Issue 30, 2020, Pages 114-128]
Financial Constraints The Impact of the Auditor's Continuity on Profit Sustainability: The Role of Financial Constraints [Volume 3, Issue 34, 2020, Pages 40-54]
Financial Constraints The Effect of financial distress on Speed of Adjustment of Cash Holdings With Emphasis on Growth Opportunity and Financial Constraints [Volume 3, Issue 36, 2020, Pages 26-46]
Financial Constraints Investigating the relationship between international diversity and cash behavior in companies with respect to the role of financial constraints [Volume 3, Issue 37, 2020, Pages 35-53]
Financial Distress Financial distress, internal control and profit management [Volume 3, Issue 29, 2020, Pages 98-112]
Financial Distress Relationship between financial distress and audit report delay mediated by audit firm size, auditor expertise in industry and client diversity [Volume 3, Issue 36, 2020, Pages 1-13]
Financial Distress The Effect of financial distress on Speed of Adjustment of Cash Holdings With Emphasis on Growth Opportunity and Financial Constraints [Volume 3, Issue 36, 2020, Pages 26-46]
Financial expertise The effect of ownership type on the relationship between audit firm rating and audit quality [Volume 3, Issue 34, 2020, Pages 74-88]
Financial expertise The Role of Audit Committee Characteristics on the Relationship between Tax Compliance and Profit Smoothing [Volume 3, Issue 35, 2020, Pages 60-76]
Financial Leverage Relationship of Transaction and Audit Costs: The Role of Internal Audit Performance [Volume 3, Issue 22, 2020, Pages 1-13]
Financial Leverage Investigating the Effect of Financial Leverage on the Investment of Firm’s Accepted in Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 32-47]
Financial Reporting Quality Investigating the Impact of Political Relations of the Board of Directors on the Relationship between Auditing Quality and Financial Reporting Quality [Volume 3, Issue 22, 2020, Pages 60-81]
Financial Reporting Quality The effect of auditor's expertise in the industry on the quality of financial reporting of companies listed on the Tehran Stock Exchange [Volume 3, Issue 23, 2020, Pages 47-58]
Financial Reporting Quality The Impact of Performance Based Budgeting on Improving the Quality of Financial Reporting (Case Study: Ardabil Province Social Security) [Volume 3, Issue 31, 2020, Pages 137-154]
Financial Status Improvement Providing an optimal model of customer relationship management in Keshavarzi Bank with the approach of improving the financial situation and profitability using hierarchical analysis technique [Volume 3, Issue 25, 2020, Pages 33-45]
Financial stress index Evaluating the Relationship between debt overhang and current performance of small and medium enterprises in the Iranian capital market [Volume 3, Issue 35, 2020, Pages 101-121]
Financial structure Unconventional monetary policy and stock repurchase: at the level of companies listed on the Tehran Stock Exchange [Volume 3, Issue 25, 2020, Pages 69-84]
Financial Transparency he Role of Accountants in Economic and Financial Transparency in Society [Volume 3, Issue 21, 2020, Pages 68-79]
Financing Investigating the relationship between different types of strategy and type of financing considering environmental uncertainty in accepted companies in Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 54-70]
Financing The effect of competition in the product market on the relationship between managers' ability and financing and investment efficiency [Volume 3, Issue 33, 2020, Pages 128-142]
Financing Evaluating the Relationship between debt overhang and current performance of small and medium enterprises in the Iranian capital market [Volume 3, Issue 35, 2020, Pages 101-121]
Financing Limits Investigating the relationship between government ownership, financing constraints, fraudulent financial reporting, and corporate performance [Volume 3, Issue 29, 2020, Pages 71-86]
Firm growth Effect of Firm Growth on the Relationship between Capital Structure and Value of Firms listed at the Tehran Stock Exchange (T.S.E). [Volume 3, Issue 28, 2020, Pages 63-77]
Firm Performance An empirical study of relationships between accounting conservatism and Executive compensation performance sensitivity [Volume 3, Issue 31, 2020, Pages 117-136]
Firm Value Effect of Firm Growth on the Relationship between Capital Structure and Value of Firms listed at the Tehran Stock Exchange (T.S.E). [Volume 3, Issue 28, 2020, Pages 63-77]
Fixed assets revaluation The effect of fixed assets revaluation on the relationship between managers' distrust and financial distress [Volume 3, Issue 34, 2020, Pages 113-126]
Focus Delegation of authority in organizations and the difference between centralism versus employee decentralization [Volume 3, Issue 32, 2020, Pages 90-100]
Forecasting profit movements Study the role and effect of accounting data and XBRL on improving earnings forecasting [Volume 3, Issue 28, 2020, Pages 14-25]
Forecasting profit movements Predict profit movements using accounting data and XBRL [Volume 3, Issue 29, 2020, Pages 1-17]
Free Cash Flow The relationship between certain characteristics of the company and the auditor's remuneration [Volume 3, Issue 22, 2020, Pages 14-28]
Free Cash Flows The impact of free cash flows, board independence, and the focus of institutional ownership on the level of corporate investment [Volume 3, Issue 22, 2020, Pages 121-141]
Free Cash Flows The impact of free cash flows, board independence and ownership focus on corporate investment levels [Volume 3, Issue 25, 2020, Pages 97-123]

G

Gender The effect of gender and dependence in childhood on career promotion of accountants [Volume 3, Issue 35, 2020, Pages 77-91]
Gender Discrimination The effect of gender and dependence in childhood on career promotion of accountants [Volume 3, Issue 35, 2020, Pages 77-91]
Gender Diversity’s The effect of Gender Diversity’s on the Asymmetrical Behavior of Selling, General, and Administrative Costs [Volume 3, Issue 36, 2020, Pages 47-60]
Gender type of board Investigating the effect of board gender diversity on the debt cost of insurance companies in Tehran Stock Exchange [Volume 3, Issue 28, 2020, Pages 1-13]
General Department of Economic Affairs and Finance of Ardabil province The Influence of Organizational Strategic Capabilities on Innovative Employee Performance [Volume 3, Issue 23, 2020, Pages 150-163]
Genuine leadership The Impact of Genuine Leadership, the Moral Value of the Institute, and Employee Motivation in Auditors' Inefficient Behavior [Volume 3, Issue 24, 2020, Pages 43-56]
Government Communications Government relations and profitability stability of companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 75-91]
Government Ownership Government relations and profitability stability of companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 75-91]
Government Ownership Investigating the relationship between government ownership, financing constraints, fraudulent financial reporting, and corporate performance [Volume 3, Issue 29, 2020, Pages 71-86]
Government Ownership The effect of ownership structure on the effectiveness of the audit committee in companies listed on the Tehran Stock Exchange [Volume 3, Issue 30, 2020, Pages 12-31]
Green marketing mixes Investigating the relationship between green marketing mixes and customer purchase intention (Case study: customers of online stores in Mashhad) [Volume 3, Issue 28, 2020, Pages 107-116]
Growth Opportunities The Effect of financial distress on Speed of Adjustment of Cash Holdings With Emphasis on Growth Opportunity and Financial Constraints [Volume 3, Issue 36, 2020, Pages 26-46]
Growth opportunity Investigating the Effect of Financial Leverage on the Investment of Firm’s Accepted in Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 32-47]

H

Hierarchical Analysis Process Providing an optimal model of customer relationship management in Keshavarzi Bank with the approach of improving the financial situation and profitability using hierarchical analysis technique [Volume 3, Issue 25, 2020, Pages 33-45]
Hierarchical Analysis Process Investigating the performance of citizen chain stores using multi-criteria decision making techniques [Volume 3, Issue 31, 2020, Pages 15-24]
Hospital An approach to identifying and designing the optimal cost engineering model in public hospitals (With emphasis on the core process) [Volume 3, Issue 37, 2020, Pages 90-105]
Human Resource Development Human resource development using e-learning [Volume 3, Issue 33, 2020, Pages 143-161]

I

Imaging management Investigating the effect of imaging management and organizational trust on organizational health in university jihad in Khorasan Razavi province [Volume 3, Issue 31, 2020, Pages 102-116]
Implicit capital cost of equity The effect of implicit capital cost of equity on the return on investment of the company due to information asymmetry [Volume 3, Issue 37, 2020, Pages 106-118]
Independence Investigating the relationship between independence, professionalism and professional skepticism on audit quality [Volume 3, Issue 23, 2020, Pages 79-98]
Individual features The effect of gender and dependence in childhood on career promotion of accountants [Volume 3, Issue 35, 2020, Pages 77-91]
Industrial diversification The impact of industrial diversification on performance in companies listed in Tehran Stock Exchange [Volume 3, Issue 37, 2020, Pages 54-76]
Industrial Revolution Review of Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution [Volume 3, Issue 25, 2020, Pages 54-68]
Information Asymmetry The effect of implicit capital cost of equity on the return on investment of the company due to information asymmetry [Volume 3, Issue 37, 2020, Pages 106-118]
Information Risk The effect of information risk on the financial performance of the company with emphasis on the role of external monitoring [Volume 3, Issue 33, 2020, Pages 1-17]
Information technology Review the performance of the audit process based on auditors' knowledge of information technology [Volume 3, Issue 33, 2020, Pages 73-98]
Information technology Measuring the effect of information technology on organizational agility by considering the effect of organizational culture [Volume 3, Issue 35, 2020, Pages 92-100]
Innovation Accounting standards, regulatory enforcement, and innovation [Volume 3, Issue 34, 2020, Pages 55-73]
Innovative performance The Influence of Organizational Strategic Capabilities on Innovative Employee Performance [Volume 3, Issue 23, 2020, Pages 150-163]
Institutional Investors Horizon The effect horizons institutional investors on agency costs of debt contracts [Volume 3, Issue 32, 2020, Pages 180-193]
Institutionalization A study of professional ethics from the perspective of Islam and a study of the problems and challenges of the development of professional ethics in organizations [Volume 3, Issue 35, 2020, Pages 122-147]
Insurance Companies Investigating the effect of board gender diversity on the debt cost of insurance companies in Tehran Stock Exchange [Volume 3, Issue 28, 2020, Pages 1-13]
Interaction The Impact of Will, Knowledge, Cognition and Interaction of Senior Monitoring Officers on Anti-Money Laundering [Volume 3, Issue 27, 2020, Pages 12-26]
Internal Audit Relationship of Transaction and Audit Costs: The Role of Internal Audit Performance [Volume 3, Issue 22, 2020, Pages 1-13]
Internal Audit The effect of internal audit, supply chain management and knowledge management on total quality management in food industry companies in Tehran province [Volume 3, Issue 32, 2020, Pages 101-124]
Internal auditor The Impact of the Internal Auditor on the Quality of Financial Reporting with Emphasis on the Role of the Audit Committee [Volume 3, Issue 28, 2020, Pages 26-40]
Internal Controls The role of internal controls on the relationship between political relations and profit management [Volume 3, Issue 35, 2020, Pages 33-46]
Internal quality control The role of internal quality control in increasing investment efficiency [Volume 3, Issue 33, 2020, Pages 62-72]
International diversity Investigating the relationship between international diversity and cash behavior in companies with respect to the role of financial constraints [Volume 3, Issue 37, 2020, Pages 35-53]
Internet of Things Investigating the effect of information technology methods on the quality of accounting information [Volume 3, Issue 25, 2020, Pages 141-158]
Investment Investigating the Effect of Financial Leverage on the Investment of Firm’s Accepted in Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 32-47]
Investment Investigating the effect of board performance on the long-term success of companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 131-148]
Investment The role of internal quality control in increasing investment efficiency [Volume 3, Issue 33, 2020, Pages 62-72]
Investment Decisions The Impact of Mandatory Disclosure on Weak Internal Controls on Company Investment Decisions [Volume 3, Issue 28, 2020, Pages 117-132]
Investors The effect of profit forecast error on investors' feeling tendencies [Volume 3, Issue 28, 2020, Pages 78-90]
IT Investigating the effect of information technology on marketing management and performance of citizen chain stores [Volume 3, Issue 32, 2020, Pages 1-9]

J

Job Stress Investigating the effect of toxic organizational climate, job stress and burnout on the tendency of employees to leave the service (Case study: Employees of Mashhad Electricity Department) [Volume 3, Issue 29, 2020, Pages 87-97]
Job Stress Investigating the relationship between reducing burnout and employee stress [Volume 3, Issue 33, 2020, Pages 32-61]
Job turnover The effect of job turnover on job enthusiasm with the mediating role of employee empowerment in Saveh Municipality [Volume 3, Issue 24, 2020, Pages 108-119]

K

Keywords: financial knowledge The Impact of Financial Knowledge and Board Size on Fraudulent Reporting [Volume 3, Issue 34, 2020, Pages 89-101]
Keywords: materiality Level Audit Materiality: The Expectation Gap Between Auditor's and Users of Audit Reports [Volume 3, Issue 24, 2020, Pages 57-68]
Knowledge The Impact of Will, Knowledge, Cognition and Interaction of Senior Monitoring Officers on Anti-Money Laundering [Volume 3, Issue 27, 2020, Pages 12-26]
Knowledge Management The impact of knowledge management dimensions on project success and business strategies [Volume 3, Issue 25, 2020, Pages 46-53]
Knowledge Management The effect of internal audit, supply chain management and knowledge management on total quality management in food industry companies in Tehran province [Volume 3, Issue 32, 2020, Pages 101-124]

L

Labor The Impact of Government Control on the Efficiency of Labor Investment [Volume 3, Issue 31, 2020, Pages 63-74]
Legal The role of business ethics in corporate social responsibility [Volume 3, Issue 36, 2020, Pages 61-73]
Level of investment The impact of free cash flows, board independence and ownership focus on corporate investment levels [Volume 3, Issue 25, 2020, Pages 97-123]

M

Macroeconomic Conditions Review The Theoretical and Experimental Literature on The Impact of Macroeconomic Conditions on Auditing Risk [Volume 3, Issue 37, 2020, Pages 12-18]
Maintenance of cash Investigating the Impact of Institutional Ownership on the Relationship between Financial Statements and Different Levels of Cash Retention in Companies Listed in Tehran Stock Exchange [Volume 3, Issue 21, 2020, Pages 97-112]
Management Accounting Systems The Impact of Differentiation Strategy, Business Partner Orientation of Management Accountants and Management Accounting Systems on Exploratory Innovation Process and Financial Performance of Companies Listed in Tehran Stock Exchange [Volume 3, Issue 30, 2020, Pages 146-162]
Management ownership structure The effect of management ownership structure and financial knowledge of board members on audit quality [Volume 3, Issue 32, 2020, Pages 163-179]
Managerial Ability The Impact of Managerial ability on the Relationship between Political political connections and Representation Agency Costs in companies listed in Tehran Stock Exchange [Volume 3, Issue 21, 2020, Pages 144-163]
Managerial Ownership Investigating the effect of optimal cash balance and deviation from the target balance on the value of the company the companies listed on the Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 126-147]
Managers' ability The effect of competition in the product market on the relationship between managers' ability and financing and investment efficiency [Volume 3, Issue 33, 2020, Pages 128-142]
Managers' education Investigating the effect of managers' education on maintaining cash and surplus value of cash of insurance companies in Tehran Stock Exchange [Volume 3, Issue 28, 2020, Pages 91-106]
Marketing Management Investigating the effect of information technology on marketing management and performance of citizen chain stores [Volume 3, Issue 32, 2020, Pages 1-9]
Marketing productivity Measuring Marketing Productivity: What We Know Now [Volume 3, Issue 37, 2020, Pages 135-166]
Market Orientation Relationship between Market Orientation and Company Performance by Considering the Mediating Role of Management Accounting Systems [Volume 3, Issue 37, 2020, Pages 1-11]
Market Performance A survey the Impact of Corona Disease (Covid-19) on Business Performance of Small and medium businesses of Ardabil province, [Volume 3, Issue 24, 2020, Pages 83-93]
Market Value Added The effect of corporate governance quality on value-based variables [Volume 3, Issue 23, 2020, Pages 134-149]
Mentoring Mentoring or mentoring? Which type of drug-food business is it? [Volume 3, Issue 22, 2020, Pages 29-45]
Multi-index decision making Investigating the performance of citizen chain stores using multi-criteria decision making techniques [Volume 3, Issue 31, 2020, Pages 15-24]
Municipal Revenues Methods of increasing stable and unsustainable revenues in the municipality [Volume 3, Issue 33, 2020, Pages 113-127]
Music Investigating the effect of music on customers' shopping behavior (Case study: Mashhad welfare chain stores) [Volume 3, Issue 30, 2020, Pages 55-67]

N

Non-financial reporting of companies Use management accounting information for corporate non-financial reporting [Volume 3, Issue 36, 2020, Pages 120-137]
Non-Governmental Ownership Government relations and profitability stability of companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 75-91]

O

Operating Cash Flows Predicting financial helplessness in companies listed on the Tehran Stock Exchange with emphasis on accruals and cash flows [Volume 3, Issue 24, 2020, Pages 94-107]
Opportunism of managers The effect of managers' opportunism on the relative profit performance of the company [Volume 3, Issue 27, 2020, Pages 63-76]
Optimal Cash Inventory Investigating the effect of optimal cash balance and deviation from the target balance on the value of the company the companies listed on the Tehran Stock Exchange [Volume 3, Issue 29, 2020, Pages 126-147]
Organizational Agility Measuring the effect of information technology on organizational agility by considering the effect of organizational culture [Volume 3, Issue 35, 2020, Pages 92-100]
Organizational Culture Measuring the effect of information technology on organizational agility by considering the effect of organizational culture [Volume 3, Issue 35, 2020, Pages 92-100]
Organizational Culture The effect of corporate culture and governance on the disclosure of corporate social responsibility [Volume 3, Issue 37, 2020, Pages 119-134]
Organizational Entrepreneurship Investigating the relationship between organizational innovation and organizational entrepreneurship and its impact on improving organizational learning [Volume 3, Issue 32, 2020, Pages 66-89]
Organizational forgetfulness Investigating the relationship between reducing burnout and employee stress [Volume 3, Issue 33, 2020, Pages 32-61]
Organizational health Investigating the effect of imaging management and organizational trust on organizational health in university jihad in Khorasan Razavi province [Volume 3, Issue 31, 2020, Pages 102-116]
Organizational Innovation To investigate the relationship between social capital and organizational innovation in branches of Sepah bank in Fars province [Volume 3, Issue 30, 2020, Pages 129-145]
Organizational Innovation the role of perception of employees of organizational support in development of organizational innovation- case study: the branches of Sepah bank in Fars Province [Volume 3, Issue 31, 2020, Pages 25-44]
Organizational Innovation Investigating the relationship between organizational innovation and organizational entrepreneurship and its impact on improving organizational learning [Volume 3, Issue 32, 2020, Pages 66-89]
Organizational Innovation Investigating the Impact of Quality Costs and Organizational Innovation on Financial Performance in Knowledge-Based Companies (Case study of Tehran Technology Town) [Volume 3, Issue 35, 2020, Pages 47-59]
Over-Investment The Relationship between Corporate Innovation Strategy and the Risk of Falling Stock Prices with Emphasis on Managers' Behavioral Factor [Volume 3, Issue 21, 2020, Pages 80-96]
Ownership structure Assessing the Impact of Ownership Structure, Audit Quality, Structure of the Board at the Risk of Falling Stock Prices in Companies Listed on the Tehran Stock Exchange [Volume 3, Issue 27, 2020, Pages 106-122]
Ownership structure The effect of ownership structure on the relationship between financial information quality and investment efficiency [Volume 3, Issue 33, 2020, Pages 162-175]
Ownership Structure Power Influence of corporate governance mechanisms on forecasting operational cash flow [Volume 3, Issue 33, 2020, Pages 99-112]

P

Perceived quality dimension Investigating and prioritizing the factors affecting the loyalty of philanthropists in Quchan charities using fuzzy Delphi method and interpretive structural equations method [Volume 3, Issue 31, 2020, Pages 91-101]
Performance Criteria The effect of the structure of the board of directors and the corporate governance on the performance and unconditional standards of performance of Iranian companies [Volume 3, Issue 22, 2020, Pages 82-101]
Performance Management Human resource empowerment strategies are an indicator in the effective implementation of performance management [Volume 3, Issue 32, 2020, Pages 34-65]
Poisoned organizational climate Investigating the effect of toxic organizational climate, job stress and burnout on the tendency of employees to leave the service (Case study: Employees of Mashhad Electricity Department) [Volume 3, Issue 29, 2020, Pages 87-97]
Political communication The effect of political communication on the relationship between accrual quality and dividend policy [Volume 3, Issue 21, 2020, Pages 22-37]
Political communication The Impact of Managerial ability on the Relationship between Political political connections and Representation Agency Costs in companies listed in Tehran Stock Exchange [Volume 3, Issue 21, 2020, Pages 144-163]
Political communication The role of internal controls on the relationship between political relations and profit management [Volume 3, Issue 35, 2020, Pages 33-46]
Political Relations Political risk and equity costs with emphasis on the moderating role of political relations [Volume 3, Issue 36, 2020, Pages 87-98]
Predicting financial helplessness Predicting financial helplessness in companies listed on the Tehran Stock Exchange with emphasis on accruals and cash flows [Volume 3, Issue 24, 2020, Pages 94-107]
Product Investigating the relationship between green marketing mixes and customer purchase intention (Case study: customers of online stores in Mashhad) [Volume 3, Issue 28, 2020, Pages 107-116]
Professional Ethics A study of professional ethics from the perspective of Islam and a study of the problems and challenges of the development of professional ethics in organizations [Volume 3, Issue 35, 2020, Pages 122-147]
Professionalism Investigating the relationship between independence, professionalism and professional skepticism on audit quality [Volume 3, Issue 23, 2020, Pages 79-98]
Professional Skepticism Investigating the relationship between independence, professionalism and professional skepticism on audit quality [Volume 3, Issue 23, 2020, Pages 79-98]
Profit The effect of management forecasting error on the investment efficiency of the company [Volume 3, Issue 27, 2020, Pages 48-62]
Profitability The impact of company value and profitability on stock return risk with emphasis on working capital [Volume 3, Issue 24, 2020, Pages 1-21]
Profitability Providing an optimal model of customer relationship management in Keshavarzi Bank with the approach of improving the financial situation and profitability using hierarchical analysis technique [Volume 3, Issue 25, 2020, Pages 33-45]
Profit Management Investigating the relationship between cash rewards and bank performance with emphasis on the role of profit management [Volume 3, Issue 27, 2020, Pages 1-11]
Profit Management The effect of managers' opportunism on the relative profit performance of the company [Volume 3, Issue 27, 2020, Pages 63-76]
Profit Management Investigating the effect of voluntary and mandatory audits on earnings management according to the size of auditing firms in companies listed on the Tehran Stock Exchange [Volume 3, Issue 28, 2020, Pages 133-145]
Profit Management Financial distress, internal control and profit management [Volume 3, Issue 29, 2020, Pages 98-112]
Profit Management Investigating the linear relationship between corporate and non-family ownership of companies with optional accruals (earnings management) [Volume 3, Issue 29, 2020, Pages 113-125]
Profit Management The role of internal controls on the relationship between political relations and profit management [Volume 3, Issue 35, 2020, Pages 33-46]
Profit management based on accruals The impact of auditor conservatism and audit firms' ranking on earnings management based on accruals [Volume 3, Issue 23, 2020, Pages 1-15]
Profit Prediction Error The effect of profit forecast error on investors' feeling tendencies [Volume 3, Issue 28, 2020, Pages 78-90]
Profit stability The Impact of the Auditor's Continuity on Profit Sustainability: The Role of Financial Constraints [Volume 3, Issue 34, 2020, Pages 40-54]
Profit stability The effect of auditor independence on the relationship between audit firm rotation and earnings stability [Volume 3, Issue 36, 2020, Pages 74-86]
Promotion Investigating the relationship between green marketing mixes and customer purchase intention (Case study: customers of online stores in Mashhad) [Volume 3, Issue 28, 2020, Pages 107-116]

Q

Q Tobin The Impact of Managerial ability on the Relationship between Political political connections and Representation Agency Costs in companies listed in Tehran Stock Exchange [Volume 3, Issue 21, 2020, Pages 144-163]
Quality of Disclosure The effect of environmental reporting on the quality of disclosures and their relationship with stock returns [Volume 3, Issue 34, 2020, Pages 1-13]
Quality of Financial Reporting The Impact of the Internal Auditor on the Quality of Financial Reporting with Emphasis on the Role of the Audit Committee [Volume 3, Issue 28, 2020, Pages 26-40]
Quality of voluntary disclosure Investigating the effectiveness of the audit committee and the quality of the audit on the quality of voluntary disclosure [Volume 3, Issue 31, 2020, Pages 75-90]

R

Regulatory enforcement Accounting standards, regulatory enforcement, and innovation [Volume 3, Issue 34, 2020, Pages 55-73]
Related Party Transactions" Investigating the Relationship between Political Connections , Tax Avoidance And Related Party Transactions On Fairm Value: Test of Political Economy Theory in Tehran Stock Exchange [Volume 3, Issue 35, 2020, Pages 15-32]
Relationship of transactions Relationship of Transaction and Audit Costs: The Role of Internal Audit Performance [Volume 3, Issue 22, 2020, Pages 1-13]
Reputation Investigating and prioritizing the factors affecting the loyalty of philanthropists in Quchan charities using fuzzy Delphi method and interpretive structural equations method [Volume 3, Issue 31, 2020, Pages 91-101]
Restatement of Financial Statements The Impact of Financial Knowledge and Board Size on Fraudulent Reporting [Volume 3, Issue 34, 2020, Pages 89-101]
Return on Equity The effect of risk management on the relationship between the characteristics of the audit committee and the return on equity [Volume 3, Issue 35, 2020, Pages 1-14]
Revenue Investigating the Impact of E-Commerce on Export Development (Case Study: Pharmaceutical Industry in Mashhad) [Volume 3, Issue 29, 2020, Pages 148-159]
Risk Management The effect of risk management on the relationship between the characteristics of the audit committee and the return on equity [Volume 3, Issue 35, 2020, Pages 1-14]
Risk Taking Investigating the relationship between audit quality and risk-taking in order to create company value [Volume 3, Issue 31, 2020, Pages 45-62]

S

Saveh Municipality The effect of employee empowerment on the job enthusiasm of Saveh Municipality employees [Volume 3, Issue 24, 2020, Pages 120-126]
SEM The influences of brand credibility on consumer purchase Intentions with the mediation of Emotional commitment (Adidas brand) [Volume 3, Issue 36, 2020, Pages 14-25]
Senior management commitment The impact of Sustainability core values on sustainability risk management, Considering the Moderating effects of top management commitment and stakeholder pressure. (Case Study of Home Appliance Manufacturing Companies in Tehran Province [Volume 3, Issue 28, 2020, Pages 41-62]
Shareholder value Investigating the role of restructuring strategies in the value created for shareholders of companies listed on the Tehran Stock Exchange [Volume 3, Issue 35, 2020, Pages 148-170]
Share Value Added The effect of corporate governance quality on value-based variables [Volume 3, Issue 23, 2020, Pages 134-149]
Short Term Sales Limits Restrictions on short-term sales and the risk of falling stock prices with an emphasis on investment efficiency [Volume 3, Issue 27, 2020, Pages 134-145]
Small and Medium-Sized Enterprises Evaluating the Relationship between debt overhang and current performance of small and medium enterprises in the Iranian capital market [Volume 3, Issue 35, 2020, Pages 101-121]
Social The role of business ethics in corporate social responsibility [Volume 3, Issue 36, 2020, Pages 61-73]
Social Capital To investigate the relationship between social capital and organizational innovation in branches of Sepah bank in Fars province [Volume 3, Issue 30, 2020, Pages 129-145]
Social pressures Investigating the effect of social pressures, commitment and personality traits on the judgment of auditors [Volume 3, Issue 23, 2020, Pages 99-117]
Social Reporting Use management accounting information for corporate non-financial reporting [Volume 3, Issue 36, 2020, Pages 120-137]
Speed of Adjustment of Cash Holding The Effect of financial distress on Speed of Adjustment of Cash Holdings With Emphasis on Growth Opportunity and Financial Constraints [Volume 3, Issue 36, 2020, Pages 26-46]
Stakeholder pressure The impact of Sustainability core values on sustainability risk management, Considering the Moderating effects of top management commitment and stakeholder pressure. (Case Study of Home Appliance Manufacturing Companies in Tehran Province [Volume 3, Issue 28, 2020, Pages 41-62]
Stock Exchange The Impact of the Auditor's Continuity on Profit Sustainability: The Role of Financial Constraints [Volume 3, Issue 34, 2020, Pages 40-54]
Stock market The relationship between corporate governance, earnings management and financial performance in companies listed on the Tehran Stock Exchange [Volume 3, Issue 26, 2020, Pages 92-109]
Stock Price Crash Risk The Relationship between Corporate Innovation Strategy and the Risk of Falling Stock Prices with Emphasis on Managers' Behavioral Factor [Volume 3, Issue 21, 2020, Pages 80-96]
Stock Returns The effect of environmental reporting on the quality of disclosures and their relationship with stock returns [Volume 3, Issue 34, 2020, Pages 1-13]
Strategic capabilities of the organization The Influence of Organizational Strategic Capabilities on Innovative Employee Performance [Volume 3, Issue 23, 2020, Pages 150-163]
Strategic Position Stimulating the disclosure of human resource information in the companies' annual report with emphasis on the stakeholder approach [Volume 3, Issue 26, 2020, Pages 48-57]
Supply chain management The effect of internal audit, supply chain management and knowledge management on total quality management in food industry companies in Tehran province [Volume 3, Issue 32, 2020, Pages 101-124]
Sustainability core values The impact of Sustainability core values on sustainability risk management, Considering the Moderating effects of top management commitment and stakeholder pressure. (Case Study of Home Appliance Manufacturing Companies in Tehran Province [Volume 3, Issue 28, 2020, Pages 41-62]
Sustainability risk management The impact of Sustainability core values on sustainability risk management, Considering the Moderating effects of top management commitment and stakeholder pressure. (Case Study of Home Appliance Manufacturing Companies in Tehran Province [Volume 3, Issue 28, 2020, Pages 41-62]
Sustainable Revenue Sources Methods of increasing stable and unsustainable revenues in the municipality [Volume 3, Issue 33, 2020, Pages 113-127]

T

Tax Avoidance The Impact of Board Independence on the Relationship Between Reducing the Dividend Compared to the Past Year and Avoiding Corporate Taxes [Volume 3, Issue 21, 2020, Pages 113-126]
Tax Avoidance The relationship between the amount of cash paid and tax avoidance with emphasis on board independence [Volume 3, Issue 21, 2020, Pages 38-53]
Tax Avoidance Investigating the Relationship between Profit Sharing and Tax Avoidance [Volume 3, Issue 30, 2020, Pages 1-11]
Tax Avoidance The impact of Tax avoidance and tax risk on the cost of debt [Volume 3, Issue 30, 2020, Pages 32-54]
Tax Avoidance The effect of ownership structure on the relationship between tax avoidance and debt expense [Volume 3, Issue 34, 2020, Pages 127-142]
Tax Compliance Evaluation about affecting factors on the promotion of tax culture and tax compliance of tax payers case study:state tax administration in Western Azarbayjan [Volume 3, Issue 23, 2020, Pages 29-46]
Tax Compliance The effect of ownership type on the relationship between audit firm rating and audit quality [Volume 3, Issue 34, 2020, Pages 74-88]
Tax Compliance The Role of Audit Committee Characteristics on the Relationship between Tax Compliance and Profit Smoothing [Volume 3, Issue 35, 2020, Pages 60-76]
Tax Laws Evaluation about affecting factors on the promotion of tax culture and tax compliance of tax payers case study:state tax administration in Western Azarbayjan [Volume 3, Issue 23, 2020, Pages 29-46]
Team Learning Factors affecting the effectiveness of team learning of exceptional education teachers in Tehran [Volume 3, Issue 34, 2020, Pages 102-112]
The quality of accounting information The quality of accounting information and the amount of remuneration of intermediate and operational employees in companies listed on the Tehran Stock Exchange [Volume 3, Issue 25, 2020, Pages 16-32]
TOPSIS Investigating the performance of citizen chain stores using multi-criteria decision making techniques [Volume 3, Issue 31, 2020, Pages 15-24]
Total Quality Management The effect of internal audit, supply chain management and knowledge management on total quality management in food industry companies in Tehran province [Volume 3, Issue 32, 2020, Pages 101-124]
Trust Investigating and prioritizing the factors affecting the loyalty of philanthropists in Quchan charities using fuzzy Delphi method and interpretive structural equations method [Volume 3, Issue 31, 2020, Pages 91-101]

U

Unconditional Conservatism The effect of the structure of the board of directors and the corporate governance on the performance and unconditional standards of performance of Iranian companies [Volume 3, Issue 22, 2020, Pages 82-101]
Unconventional monetary policy Unconventional monetary policy and stock repurchase: at the level of companies listed on the Tehran Stock Exchange [Volume 3, Issue 25, 2020, Pages 69-84]
Unsustainable Revenue Sources Methods of increasing stable and unsustainable revenues in the municipality [Volume 3, Issue 33, 2020, Pages 113-127]
Use of Management Accounting Systems Relationship between Market Orientation and Company Performance by Considering the Mediating Role of Management Accounting Systems [Volume 3, Issue 37, 2020, Pages 1-11]

V

Voluntary Disclosure The Relationship between Investor Emotional Attitudes and Stock Price Changes with Voluntary Disclosure [Volume 3, Issue 21, 2020, Pages 127-143]
Voluntary Disclosure Investigating the relationship between information disclosure, company growth and cost of capital [Volume 3, Issue 26, 2020, Pages 119-130]
Voluntary disclosure of employee information Stimulating the disclosure of human resource information in the companies' annual report with emphasis on the stakeholder approach [Volume 3, Issue 26, 2020, Pages 48-57]

W

Working capital management Factors determining the behavior of working capital: in companies listed on the Tehran Stock Exchange [Volume 3, Issue 22, 2020, Pages 102-120]

X

XBRL Study the role and effect of accounting data and XBRL on improving earnings forecasting [Volume 3, Issue 28, 2020, Pages 14-25]
XBRL Predict profit movements using accounting data and XBRL [Volume 3, Issue 29, 2020, Pages 1-17]