Journal of Accounting and Management Vision

Keyword Index

A

Ability to compare accounting information Investigating the Relationship Between Internal Control Quality and Related Party Transactions with the Accounting Information Comparability [Volume 6, Issue 78, 2023, Pages 23-39]
Abnormal Returns Evaluate the Relationship between Momentum Strategy and Economic Growth with Abnormal Return among Listed Companies in Tehran Stock Exchange [Volume 6, Issue 85, 2023, Pages 176-188]
Accountability The place of accountability in performance-based budgeting [Volume 6, Issue 80, 2023, Pages 195-206]
Accountability The Role of Accountability in Determining the Relationship between Financial Reporting Quality and the Performance of Public Organizations [Volume 6, Issue 81, 2023, Pages 129-145]
Accounting Digital technology and financial reporting [Volume 6, Issue 82, 2023, Pages 187-191]
Accounting Artificial intelligence and blockchain in accounting and auditing [Volume 6, Issue 82, 2023, Pages 224-229]
Accounting Accounting, from inception to development [Volume 6, Issue 87, 2023, Pages 80-89]
Accounting conservatism Examining the relationship between accounting conservatism and political relations of the board of directors [Volume 6, Issue 79, 2023, Pages 79-87]
Accounting conservatism The effect of weak internal controls on the relationship between accounting conservatism and political relations of the board of directors [Volume 6, Issue 79, 2023, Pages 227-238]
Accounting conservatism Investigating the strategic power of the accounting conservatism of the companies admitted to the Tehran Stock Exchange [Volume 6, Issue 83, 2023, Pages 290-300]
Accounting Information How the quality of information systems (internal control and accounting) and non-financial information affect the company's success [Volume 6, Issue 83, 2023, Pages 163-179]
Accounting information quality The role of board gender diversity and auditor expertise on the quality of accounting information [Volume 6, Issue 78, 2023, Pages 272-284]
Accounting Knowledge Analysis of the content flow of articles in the Journal of Accounting Knowledge [Volume 6, Issue 81, 2023, Pages 146-157]
Accrual and Corporate Governance Managerial Entrenchment and Earnings Management Listed Firms on Tehran Stock Exchange [Volume 6, Issue 79, 2023, Pages 173-185]
Accruals Forecasting future cash flows based on operating cash flows, profit and accruals [Volume 6, Issue 85, 2023, Pages 115-129]
Accruals An overview of the studies conducted in relation to the profit management of helplessness financial and the relationship between helplessness financial and profit management [Volume 6, Issue 86, 2023, Pages 182-201]
Accruals Anomaly The Impact of Financial Crisis on Accruals Anomaly Considering the Role of Investment Levels [Volume 6, Issue 83, 2023, Pages 1-14]
Active institutional ownership Studying the effect of auditor reputation on the relationship between active institutional ownership and lack of transparency in financial reporting [Volume 6, Issue 84, 2023, Pages 282-291]
Added value of the company Investigating the effect of operational leverage on the added value of the market of companies listed on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 14-24]
Administrative corruption The role of the Court of Accounts in the process of auditing and dealing with cases resulting from omission [Volume 6, Issue 82, 2023, Pages 47-68]
Agency Conflicts The effect of family control, agency conflicts, company cash assets on company value in companies listed on Tehran Stock Exchange. [Volume 6, Issue 86, 2023, Pages 246-260]
Agency costs Studying the effect of business continuity risk on the relationship between auditor tenure and agency costs [Volume 6, Issue 86, 2023, Pages 20-31]
Ant algorithm Stock portfolio optimization with different algorithms [Volume 6, Issue 79, 2023, Pages 48-55]
Artificial intelligence Artificial intelligence and blockchain in accounting and auditing [Volume 6, Issue 82, 2023, Pages 224-229]
Artificial intelligence Investigating artificial intelligence with a financial approach on the global food industry crisis [Volume 6, Issue 86, 2023, Pages 1-19]
Audit Committee Investigating the relationship between the knowledge of the audit committee and lateness in issuing the audit report and the audit fee in audit institutions in Tehran [Volume 6, Issue 84, 2023, Pages 311-317]
Audit Committee The effect of audit committee chairman's characteristics on the disclosure of social contributions [Volume 6, Issue 86, 2023, Pages 202-214]
Audit Committee Investigating the moderating role of organizational quality on the relationship between the audit committee and the stability of banks (case study: Tehran Stock Exchange) [Volume 6, Issue 87, 2023, Pages 210-218]
Audit Committee Independence Investigating the relationship between the independence of the audit committee and the expertise of the auditor in the industry with profit management in companies admitted to the Tehran Stock Exchange. [Volume 6, Issue 79, 2023, Pages 12-25]
Audit committee quality The Relationship between Audit Committee Quality and Financial Reporting Quality with Emphasis on Board Independence [Volume 6, Issue 80, 2023, Pages 69-89]
Audit committee's preoccupation The effect of audit committee preoccupation on profit management [Volume 6, Issue 80, 2023, Pages 281-299]
Audit Fee Investigating the relationship between the knowledge of the audit committee and lateness in issuing the audit report and the audit fee in audit institutions in Tehran [Volume 6, Issue 84, 2023, Pages 311-317]
Audit Fee The effect of audit fees on the irregularity of earnings sustainability [Volume 6, Issue 86, 2023, Pages 52-66]
Audit fees The relationship between audit quality and company fraud with audit fees and auditor turnover [Volume 6, Issue 78, 2023, Pages 1-22]
Audit fees Investigating the effect of managers' self-confidence and auditor tenure on audit fees in companies listed on the Tehran Stock Exchange. [Volume 6, Issue 80, 2023, Pages 169-182]
Audit fees The effect of profit smoothing and auditor's tenure on audit fees of companies admitted to Tehran Stock Exchange. [Volume 6, Issue 84, 2023, Pages 255-272]
Audit fees Investigating the impact of audit fees on access to financing [Volume 6, Issue 86, 2023, Pages 153-166]
Auditing Digital technology and financial reporting [Volume 6, Issue 82, 2023, Pages 187-191]
Auditing Artificial intelligence and blockchain in accounting and auditing [Volume 6, Issue 82, 2023, Pages 224-229]
Auditor characteristics The effect of the characteristics of the company and the independent auditor on the delay in submitting the audit report [Volume 6, Issue 86, 2023, Pages 285-298]
Audit Organizations Member of the Community of Accountants Investigating the effect of Job job stressors factors on of auditors [Volume 6, Issue 87, 2023, Pages 117-134]
Auditor independence Investigating the Impact of Audit Tenure on Information Asymmetry in Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 183-194]
Auditors Investigating the impact of continuous auditing on the quality of financial information published on the web from the auditors' point of view [Volume 6, Issue 87, 2023, Pages 135-158]
Auditor's Opinion The impact of the quality of accounting information and auditors' comments on the company's sustainability dimensions [Volume 6, Issue 85, 2023, Pages 159-175]
Auditors' work stress The Impact of Corporate Governance on the Relationship between Audit Committee Characteristics, Auditors' Work Stress, and Audit Time Lag [Volume 6, Issue 87, 2023, Pages 159-182]
Auditor Tenure Investigating the effect of managers' self-confidence and auditor tenure on audit fees in companies listed on the Tehran Stock Exchange. [Volume 6, Issue 80, 2023, Pages 169-182]
Auditor Tenure Examining the relationship between auditor tenure and volatility of stock returns [Volume 6, Issue 83, 2023, Pages 49-60]
Auditor Tenure The effect of profit smoothing and auditor's tenure on audit fees of companies admitted to Tehran Stock Exchange. [Volume 6, Issue 84, 2023, Pages 255-272]
Audit Quality The relationship between audit quality and company fraud with audit fees and auditor turnover [Volume 6, Issue 78, 2023, Pages 1-22]
Audit Quality Investigating the Relationship between Financial Constraints, Audit Quality and External Financing in Companies Listed on the Tehran Stock Exchange. [Volume 6, Issue 82, 2023, Pages 192-204]
Audit Report Investigating the relationship between the knowledge of the audit committee and lateness in issuing the audit report and the audit fee in audit institutions in Tehran [Volume 6, Issue 84, 2023, Pages 311-317]
Audit Report Delay The Impact of Corporate Governance on the Relationship between Audit Committee Characteristics, Auditors' Work Stress, and Audit Time Lag [Volume 6, Issue 87, 2023, Pages 159-182]
Audit Reports Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level [Volume 6, Issue 81, 2023, Pages 301-313]
Audit Tenure Investigating the Impact of Audit Tenure on Information Asymmetry in Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 183-194]

B

Bagh Bahadran city Analysis of risk management caused by environmental hazards in Bagh Bahadran using spatial decision support system [Volume 6, Issue 78, 2023, Pages 259-271]
Bank Efficiency The effectiveness of the audit committee and the efficiency of the bank with risk tolerance in the banks admitted to the Tehran Stock Exchange [Volume 6, Issue 84, 2023, Pages 214-234]
Banking market competition and regulation Investigating the impact of competition and regulation of the banking market on the cost efficiency of banks and credit financial institutions admitted to the Tehran Stock Exchange. [Volume 6, Issue 87, 2023, Pages 50-62]
Banking risk Examining the relationship between the innovative dimensions of comprehensive quality management and reducing banking risk according to macroeconomic indicators [Volume 6, Issue 86, 2023, Pages 274-284]
Banks Corona crisis: Did it change diversification, capital return and banking continuity? [Volume 6, Issue 83, 2023, Pages 113-125]
Banks The relationship between knowledge management and financial risk taking with financial helplessness of banks [Volume 6, Issue 85, 2023, Pages 189-203]
Bank stability تاثیر ساختار حسابرسی بر ثبات بانکهای پذیرفته شده در بورس اوراق بهادار تهران [Volume 6, Issue 82, 2023, Pages 269-283]
Bank stability Investigating the moderating role of organizational quality on the relationship between the audit committee and the stability of banks (case study: Tehran Stock Exchange) [Volume 6, Issue 87, 2023, Pages 210-218]
Behavioral Economics Behavioral economics strategies in explaining consumer behavior [Volume 6, Issue 85, 2023, Pages 258-267]
Behavioral Finance The effect of CEO narcissism on tax avoidance [Volume 6, Issue 84, 2023, Pages 1-14]
Behavioral Finance Behavioral economics strategies in explaining consumer behavior [Volume 6, Issue 85, 2023, Pages 258-267]
Blockchain Artificial intelligence and blockchain in accounting and auditing [Volume 6, Issue 82, 2023, Pages 224-229]
Board efficiency The effect of board efficiency on internal control weakness [Volume 6, Issue 83, 2023, Pages 15-28]
Board Independence The Relationship between Audit Committee Quality and Financial Reporting Quality with Emphasis on Board Independence [Volume 6, Issue 80, 2023, Pages 69-89]
Brand Investigating the relationship between brand and buying behavior of 8-12 year old children in Tehran [Volume 6, Issue 78, 2023, Pages 81-96]
Brand Association Study of the relationship between product design and customer purchasing performance with mediating role of brand association in consumers of packaged pistachios in Kerman [Volume 6, Issue 78, 2023, Pages 244-258]
Brand value Examining the relationship between social marketing and dimensions of brand value [Volume 6, Issue 85, 2023, Pages 27-40]
Budgeting The place of accountability in performance-based budgeting [Volume 6, Issue 80, 2023, Pages 195-206]
Business Ranking of factors affecting customer choice in business [Volume 6, Issue 85, 2023, Pages 242-257]
Business performance An overview of advertising and e-business performance [Volume 6, Issue 87, 2023, Pages 183-192]
Business strategy The effect of competition in the product market on the defensive strategy of companies admitted to the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 207-221]
Business strategy Examining the relationship between business strategy (attackers and defenders) and business credit (supply and demand) [Volume 6, Issue 84, 2023, Pages 15-36]
Business strategy Examining the relationship between research and development investments and company performance with the effects of company risk moderation and business strategy [Volume 6, Issue 84, 2023, Pages 235-254]
Business strategy management The effect of business strategy management on risk taking and performance management of the organization (case study: Mino Industrial Group) [Volume 6, Issue 87, 2023, Pages 294-306]

C

Calculative behavior Identifying the components of accounting behavior in organizations [Volume 6, Issue 85, 2023, Pages 142-158]
Capital budgeting Investigating the impact of corporate social responsibility on capital budgeting [Volume 6, Issue 86, 2023, Pages 128-140]
Capital Expenditure The impact of company capital expenditures on company value with emphasis on information asymmetry [Volume 6, Issue 81, 2023, Pages 21-29]
Capital Market Identifying factors affecting financing in startup companies through the capital market [Volume 6, Issue 83, 2023, Pages 61-84]
Capital market financing The impact of capital market financing at the growth of companies admitted to the stock exchange [Volume 6, Issue 86, 2023, Pages 261-273]
Cash Flow The impact of growth opportunities and cash flow on investment [Volume 6, Issue 79, 2023, Pages 26-37]
Cash flow from operations Forecasting future cash flows based on operating cash flows, profit and accruals [Volume 6, Issue 85, 2023, Pages 115-129]
Cash flow management Investigating the effect of cash flow management on the performance of companies admitted to the Tehran Stock Exchange [Volume 6, Issue 79, 2023, Pages 38-47]
Cash Flows The relationship between different profits and cash flows with stock returns [Volume 6, Issue 81, 2023, Pages 158-168]
Cash Flow Statement Investigating the impact of environmental uncertainty on investment sensitivity to cash flow [Volume 6, Issue 79, 2023, Pages 88-98]
Cash Holding The Relationship Between Cash Holding and Firm Value according to Managers' Optimism [Volume 6, Issue 79, 2023, Pages 204-216]
Cash retention Investigating the relationship between cash retention and investment efficiency of companies listed on the Tehran Stock Exchange by examining the moderating role of managerial overconfidence [Volume 6, Issue 85, 2023, Pages 268-281]
CEO Narcissism The effect of CEO narcissism on tax avoidance [Volume 6, Issue 84, 2023, Pages 1-14]
CEO's decision horizon The decision-making horizon of the CEO and the company's research and development investments with the role of managerial myopia and risk aversion [Volume 6, Issue 82, 2023, Pages 105-120]
CEO's Power The effect of the CEO's power on the probability of paying dividends, taking into account the role of cash flow fluctuations and company profitability [Volume 6, Issue 86, 2023, Pages 67-85]
Characteristics of the Audit Committee The Impact of Corporate Governance on the Relationship between Audit Committee Characteristics, Auditors' Work Stress, and Audit Time Lag [Volume 6, Issue 87, 2023, Pages 159-182]
Characteristics of the Board of Directors Examining The Relationship Between The Gender Of Board Members And Labor Investment Inefficiency [Volume 6, Issue 83, 2023, Pages 85-96]
Communication capital The Effect of Global Outsourcing of Companies on Their Financial Performance with an Emphasis on the Mediating role of Innovation and the Moderating Role of Supplier Relational Capital [Volume 6, Issue 78, 2023, Pages 228-243]
Company Market Scheduling Theory.Capital Structure The effect of stock market scheduling theory on the capital structure of companies listed on the Tehran Stock Exchange [Volume 6, Issue 81, 2023, Pages 40-52]
Company performance Examining the degree of customer-centricity and company performance (case study: chain stores of Ofogh Korosh) [Volume 6, Issue 78, 2023, Pages 170-178]
Company performance Investigating the effect of information asymmetry on the performance of companies using the Tobin's Q ratio [Volume 6, Issue 82, 2023, Pages 33-46]
Company performance Examining the relationship between research and development investments and company performance with the effects of company risk moderation and business strategy [Volume 6, Issue 84, 2023, Pages 235-254]
Company performance The effect of ownership structure and profit sharing policy on company performance [Volume 6, Issue 87, 2023, Pages 90-100]
Company Size The effect of working capital management on company profitability with emphasis on company size [Volume 6, Issue 81, 2023, Pages 227-238]
Company’s Performance The Relationship Between Social Responsibility Disclosure and Stock Price Risk According to the Role of the Company's Performance Moderator [Volume 6, Issue 81, 2023, Pages 239-253]
Competitive advantage Investigating the effect of the amount of intellectual capital on gaining a competitive advantage in the banking industry [Volume 6, Issue 82, 2023, Pages 69-77]
Competitive Strategy Competitive Pressure and Firm Investment Efficiency: Evidence from Corporate Employment Decisions [Volume 6, Issue 83, 2023, Pages 126-143]
Conditional Conservatism Investigating the relationship between conditional conservatism and social responsibility [Volume 6, Issue 80, 2023, Pages 40-68]
Conservatism The effect of managers' behavioral characteristics on the transparency of financial information; The role of conservatism (case study: Lorestan Province Electricity Distribution Company) [Volume 6, Issue 78, 2023, Pages 128-139]
Conservatism Investigating the strategic power of the accounting conservatism of the companies admitted to the Tehran Stock Exchange [Volume 6, Issue 83, 2023, Pages 290-300]
Conservatism The effect of corporate governance on the relationship between conservatism and cash value [Volume 6, Issue 87, 2023, Pages 63-79]
Continuous Auditing Investigating the impact of continuous auditing on the quality of financial information published on the web from the auditors' point of view [Volume 6, Issue 87, 2023, Pages 135-158]
Corporate Governance The effect of corporate governance on the relationship between excess cash and company value [Volume 6, Issue 78, 2023, Pages 70-80]
Corporate Governance The effect of corporate governance on the relationship between corporate sustainability performance and dividend policies [Volume 6, Issue 80, 2023, Pages 254-266]
Corporate Governance Corporate governance and some characteristics of the company on the timeliness of financial statements [Volume 6, Issue 80, 2023, Pages 267-280]
Corporate Governance The role of corporate governance in fraud factors [Volume 6, Issue 81, 2023, Pages 53-71]
Corporate Governance Investigating the relationship between information asymmetry and profit management with an emphasis on corporate governance dimensions [Volume 6, Issue 83, 2023, Pages 144-162]
Corporate Governance The effect of corporate governance and international public sector accounting standards on the quality of accounting information in Iran's public sector [Volume 6, Issue 83, 2023, Pages 257-270]
Corporate Governance Investigating the effect of board independence and institutional ownership on the relationship between information asymmetry and earnings management [Volume 6, Issue 84, 2023, Pages 108-121]
Corporate Governance The effect of audit committee chairman's characteristics on the disclosure of social contributions [Volume 6, Issue 86, 2023, Pages 202-214]
Corporate Governance The effect of corporate governance on the relationship between conservatism and cash value [Volume 6, Issue 87, 2023, Pages 63-79]
Corporate Governance The Impact of Corporate Governance on the Relationship between Audit Committee Characteristics, Auditors' Work Stress, and Audit Time Lag [Volume 6, Issue 87, 2023, Pages 159-182]
Corporate innovation Investigating the relationship between cash flow uncertainty and company innovation with the moderating role of financial constraints [Volume 6, Issue 81, 2023, Pages 1-20]
Corporate Risk Accounting difference of tax and corporate risk with emphasis on the moderating role of institutional shareholders [Volume 6, Issue 81, 2023, Pages 88-111]
Corporate Value The role of ownership structure in moderating the relationship between tax avoidance, corporate social responsibility disclosure and firm value [Volume 6, Issue 84, 2023, Pages 141-166]
Cost efficiency Investigating the impact of competition and regulation of the banking market on the cost efficiency of banks and credit financial institutions admitted to the Tehran Stock Exchange. [Volume 6, Issue 87, 2023, Pages 50-62]
Cost of Equity Investigating the relationship between social responsibility and the cost of equity with regard to the mediating role of operational risk [Volume 6, Issue 80, 2023, Pages 117-134]
Cost of Equity Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk [Volume 6, Issue 80, 2023, Pages 240-253]
Cost of Equity Capital The mediating effect of operational risk on the relationship between corporate social responsibility and cost of capital [Volume 6, Issue 78, 2023, Pages 153-169]
Credit risk Examining the relationship between the innovative dimensions of comprehensive quality management and reducing banking risk according to macroeconomic indicators [Volume 6, Issue 86, 2023, Pages 274-284]
Cross-Sectional Effects Real Earnings Management and Stock Returns: Moderating Role of Cross-Sectional Effects [Volume 6, Issue 79, 2023, Pages 119-132]
Customer-centricity Examining the degree of customer-centricity and company performance (case study: chain stores of Ofogh Korosh) [Volume 6, Issue 78, 2023, Pages 170-178]
Customer service The effect of job security and employee well-being in providing services to customers: a study in the branches of the National Bank of East Azarbaijan province [Volume 6, Issue 79, 2023, Pages 264-278]

D

Decision Making Efficient Market Hypothesis for Behavioral Finance: Examining Factors Affecting Investors' Behavior Using PLS-SEM Model. [Volume 6, Issue 78, 2023, Pages 193-205]
Development Accounting, from inception to development [Volume 6, Issue 87, 2023, Pages 80-89]
Digital Technology Digital technology and financial reporting [Volume 6, Issue 82, 2023, Pages 187-191]
Disclosure of human capital Investigating the impact of human, social and production capital disclosure on company value [Volume 6, Issue 86, 2023, Pages 215-229]
Disclosure of Information The effect of corporate governance and international public sector accounting standards on the quality of accounting information in Iran's public sector [Volume 6, Issue 83, 2023, Pages 257-270]
Disclosure of sustainability report The impact of disclosure of sustainability reports on the intangible capital of companies [Volume 6, Issue 84, 2023, Pages 37-50]
Disclosure Quality Tax avoidance, disclosure quality and risk of future stock price crash: Using a structural equation approach [Volume 6, Issue 87, 2023, Pages 281-293]
Dividend Payment The effect of the CEO's power on the probability of paying dividends, taking into account the role of cash flow fluctuations and company profitability [Volume 6, Issue 86, 2023, Pages 67-85]
Dividend Policy present a company value model based on financial ratios, intellectual capital and dividend policy [Volume 6, Issue 80, 2023, Pages 135-150]

E

Earnings Management The Effect of Ownership Structure on Earning Management in Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 1-13]
Earnings Quality The Effect of Audit Committee Characteristics on the Relationship between Corporate Social Responsibility and Earnings Quality [Volume 6, Issue 84, 2023, Pages 60-76]
E-business An overview of advertising and e-business performance [Volume 6, Issue 87, 2023, Pages 183-192]
Economic Investigating the Relationship between Economic Resilience and Social Capital on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 101-116]
Economic added value Investigating the effect of women's presence in the audit committee and research and development costs on economic added value [Volume 6, Issue 78, 2023, Pages 54-69]
Economic dimensions The impact of disclosure of sustainability reports on the intangible capital of companies [Volume 6, Issue 84, 2023, Pages 37-50]
Economic Growth Evaluate the Relationship between Momentum Strategy and Economic Growth with Abnormal Return among Listed Companies in Tehran Stock Exchange [Volume 6, Issue 85, 2023, Pages 176-188]
Education Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level [Volume 6, Issue 81, 2023, Pages 301-313]
Educational Success The effect of cognitive ability on the educational success of accounting students [Volume 6, Issue 81, 2023, Pages 210-226]
Educational Success The relationship between logical mathematical intelligence and the educational success of accounting students and their desire for academic and professional growth in accounting [Volume 6, Issue 83, 2023, Pages 202-217]
Effectiveness of audit committee The effectiveness of the audit committee and the efficiency of the bank with risk tolerance in the banks admitted to the Tehran Stock Exchange [Volume 6, Issue 84, 2023, Pages 214-234]
Employees Providing a suitable reward pattern for employees in organizations [Volume 6, Issue 85, 2023, Pages 82-94]
Employees Identifying the components of job security that are effective on calculating behavior with the approach of textual content analysis [Volume 6, Issue 85, 2023, Pages 214-222]
Employee Training Examining the relationship between the innovative dimensions of comprehensive quality management and reducing banking risk according to macroeconomic indicators [Volume 6, Issue 86, 2023, Pages 274-284]
Employee Welfare The effect of job security and employee well-being in providing services to customers: a study in the branches of the National Bank of East Azarbaijan province [Volume 6, Issue 79, 2023, Pages 264-278]
Environmental The impact of disclosure of sustainability reports on the intangible capital of companies [Volume 6, Issue 84, 2023, Pages 37-50]
Environmental Examining the role of environmental, social and corporate factors in predicting the financial distress of banks admitted to the Tehran Stock Exchange [Volume 6, Issue 86, 2023, Pages 112-127]
Environmental accounting (green) An overview of environmental accounting and its difference from traditional accounting [Volume 6, Issue 86, 2023, Pages 103-111]
Environmental Disclosure The interactive role of board gender diversity on the relationship between environmental disclosure and financial performance [Volume 6, Issue 79, 2023, Pages 56-78]
Environmental hazards Analysis of risk management caused by environmental hazards in Bagh Bahadran using spatial decision support system [Volume 6, Issue 78, 2023, Pages 259-271]
Environmental uncertainty Investigating the impact of environmental uncertainty on investment sensitivity to cash flow [Volume 6, Issue 79, 2023, Pages 88-98]
Environmental uncertainty environmental uncertainty (market) and real option [Volume 6, Issue 85, 2023, Pages 223-241]
Excess Cash The effect of corporate governance on the relationship between excess cash and company value [Volume 6, Issue 78, 2023, Pages 70-80]
Expectations gap reduction Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level [Volume 6, Issue 81, 2023, Pages 301-313]
External Financing Investigating the Relationship between Financial Constraints, Audit Quality and External Financing in Companies Listed on the Tehran Stock Exchange. [Volume 6, Issue 82, 2023, Pages 192-204]

F

Family control relationship The effect of family control, agency conflicts, company cash assets on company value in companies listed on Tehran Stock Exchange. [Volume 6, Issue 86, 2023, Pages 246-260]
Family Ownership The effect of ownership structure and profit sharing policy on company performance [Volume 6, Issue 87, 2023, Pages 90-100]
Female audit Investigating the relationship between female audit team leaders and audit effort [Volume 6, Issue 83, 2023, Pages 271-289]
Financial Attitude Examining the relationship between mental accounting, self-efficacy, attitude and financial behavior [Volume 6, Issue 82, 2023, Pages 230-250]
Financial Constraints Investigating the relationship between cash flow uncertainty and company innovation with the moderating role of financial constraints [Volume 6, Issue 81, 2023, Pages 1-20]
Financial Constraints The role of Financial Constraints in Determining the Relationship Between Working Capital and Financial Performance of Companies Accepted in the Capital Market of Iran [Volume 6, Issue 81, 2023, Pages 254-268]
Financial Constraints Investigating the Relationship between Financial Constraints, Audit Quality and External Financing in Companies Listed on the Tehran Stock Exchange. [Volume 6, Issue 82, 2023, Pages 192-204]
Financial Flexibility Investigating the effect of financial flexibility on financial disability with the help of regression [Volume 6, Issue 84, 2023, Pages 273-281]
Financial Incapacity Investigating the effect of financial flexibility on financial disability with the help of regression [Volume 6, Issue 84, 2023, Pages 273-281]
Financial Information Quality Investigating the impact of continuous auditing on the quality of financial information published on the web from the auditors' point of view [Volume 6, Issue 87, 2023, Pages 135-158]
Financial Leverage The impact of the investment committee on the financial leverage of the company [Volume 6, Issue 80, 2023, Pages 300-314]
Financial Literacy Investigating the impact of financial literacy, financial stress and financial self-efficacy on financial health [Volume 6, Issue 82, 2023, Pages 78-93]
Financial Literacy Measuring the financial literacy of employees of Yazd Electricity Distribution Company and its relationship with their financial, physical and mental well-being [Volume 6, Issue 83, 2023, Pages 97-112]
Financial Literacy Investigating the effect of financial socialization on financial outcomes (case study: citizens of Yazd city) [Volume 6, Issue 83, 2023, Pages 180-201]
Financial Literacy Explaining the effect of financial literacy on organizational performance (case study: Aftab Oil Refining Company). [Volume 6, Issue 84, 2023, Pages 51-59]
Financial Literacy Examining the relationships between social influence, financial literacy and saving behavior considering the moderating role of self-control [Volume 6, Issue 87, 2023, Pages 1-28]
Financial Literacy Examining the relationship between financial literacy, financial threats and financial and personal well-being [Volume 6, Issue 87, 2023, Pages 219-236]
Financial Managers The effect of managers' behavioral characteristics on the transparency of financial information; The role of conservatism (case study: Lorestan Province Electricity Distribution Company) [Volume 6, Issue 78, 2023, Pages 128-139]
Financial Markets An overview of the application of operational research in financial markets [Volume 6, Issue 84, 2023, Pages 122-140]
Financial Ratio present a company value model based on financial ratios, intellectual capital and dividend policy [Volume 6, Issue 80, 2023, Pages 135-150]
Financial Reporting Digital technology and financial reporting [Volume 6, Issue 82, 2023, Pages 187-191]
Financial Reporting Quality Investigating the mediating role of financial reporting quality in the relationship between economic policy uncertainty and corporate investment [Volume 6, Issue 79, 2023, Pages 99-118]
Financial Reporting Quality The Relationship between Audit Committee Quality and Financial Reporting Quality with Emphasis on Board Independence [Volume 6, Issue 80, 2023, Pages 69-89]
Financial Reporting Quality Investigating the impact of the moderating role of audit quality on the relationship between income management and social responsibility [Volume 6, Issue 81, 2023, Pages 72-87]
Financial Reporting Quality The Role of Accountability in Determining the Relationship between Financial Reporting Quality and the Performance of Public Organizations [Volume 6, Issue 81, 2023, Pages 129-145]
Financial Reporting Quality The effectiveness of risk management and internal audit performance on the quality of financial reporting in companies listed on the Tehran Stock Exchange [Volume 6, Issue 82, 2023, Pages 1-14]
Financial socialization Investigating the effect of financial socialization on financial outcomes (case study: citizens of Yazd city) [Volume 6, Issue 83, 2023, Pages 180-201]
Financial Statements Corporate governance and some characteristics of the company on the timeliness of financial statements [Volume 6, Issue 80, 2023, Pages 267-280]
Financial Stress Investigating the impact of financial literacy, financial stress and financial self-efficacy on financial health [Volume 6, Issue 82, 2023, Pages 78-93]
Financial Transparency Examining the theories of financial transparency and institutional quality in the banking industry [Volume 6, Issue 80, 2023, Pages 25-39]
Financing Identifying factors affecting financing in startup companies through the capital market [Volume 6, Issue 83, 2023, Pages 61-84]
Firefly Algorithm Stock portfolio optimization with different algorithms [Volume 6, Issue 79, 2023, Pages 48-55]
Firm growth The impact of capital market financing at the growth of companies admitted to the stock exchange [Volume 6, Issue 86, 2023, Pages 261-273]
Firm Size Investigating the relationship between company risk, operating efficiency and board compensation according to the moderating role of company size [Volume 6, Issue 85, 2023, Pages 282-297]
Firm Size The impact of capital market financing at the growth of companies admitted to the stock exchange [Volume 6, Issue 86, 2023, Pages 261-273]
Firm Value The effect of corporate governance on the relationship between excess cash and company value [Volume 6, Issue 78, 2023, Pages 70-80]
Firm Value The Relationship Between Cash Holding and Firm Value according to Managers' Optimism [Volume 6, Issue 79, 2023, Pages 204-216]
Firm Value The impact of company capital expenditures on company value with emphasis on information asymmetry [Volume 6, Issue 81, 2023, Pages 21-29]
Firm Value The effect of family control, agency conflicts, company cash assets on company value in companies listed on Tehran Stock Exchange. [Volume 6, Issue 86, 2023, Pages 246-260]
Fog Index Examining the readability of the financial statements and risk taking of the accepted company In the stock exchange [Volume 6, Issue 84, 2023, Pages 93-107]
FRSQ The relationship between the quality of financial reporting systems (FRSQ) and institutional investors in Tehran securities companies [Volume 6, Issue 87, 2023, Pages 101-116]

G

Gender diversity Investigating gender diversity on the performance of companies listed on the Tehran Stock Exchange [Volume 6, Issue 79, 2023, Pages 255-263]
Gender diversity The Impact of Gender Diversity on the Board on Sustainable Growth and Stock Liquidity rate [Volume 6, Issue 82, 2023, Pages 15-32]
Gender diversity Examining The Relationship Between The Gender Of Board Members And Labor Investment Inefficiency [Volume 6, Issue 83, 2023, Pages 85-96]
Genetic Algorithm Stock portfolio optimization with different algorithms [Volume 6, Issue 79, 2023, Pages 48-55]
Global Outsourcing of the Company The Effect of Global Outsourcing of Companies on Their Financial Performance with an Emphasis on the Mediating role of Innovation and the Moderating Role of Supplier Relational Capital [Volume 6, Issue 78, 2023, Pages 228-243]
Green Accounting Investigating the Impact of Green Accounting on Intelligence and Sustainable Urban Development [Volume 6, Issue 80, 2023, Pages 151-168]
Growth Opportunities The impact of growth opportunities and cash flow on investment [Volume 6, Issue 79, 2023, Pages 26-37]
Growth opportunity The impact of growth opportunity, profitability and financial crisis on the value of companies admitted to the Tehran Stock Exchange [Volume 6, Issue 83, 2023, Pages 301-313]
Guaranteed deposit interest rate The effect of liquidity ratio and return on equity on the guaranteed interest rate of deposits of listed and over-the-counter banks [Volume 6, Issue 80, 2023, Pages 90-100]

H

Human capital Investigating the impact of economic uncertainty and the risk of falling stock prices with regard to the mediating role of intellectual capital [Volume 6, Issue 83, 2023, Pages 218-242]

I

Inception Accounting, from inception to development [Volume 6, Issue 87, 2023, Pages 80-89]
Independence تاثیر ساختار حسابرسی بر ثبات بانکهای پذیرفته شده در بورس اوراق بهادار تهران [Volume 6, Issue 82, 2023, Pages 269-283]
Independence Audit Committee The Effect of Audit Committee Characteristics on the Relationship between Corporate Social Responsibility and Earnings Quality [Volume 6, Issue 84, 2023, Pages 60-76]
Information Asymmetry Investigating the Impact of Audit Tenure on Information Asymmetry in Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 183-194]
Information Asymmetry The impact of company capital expenditures on company value with emphasis on information asymmetry [Volume 6, Issue 81, 2023, Pages 21-29]
Information Asymmetry Investigating the effect of information asymmetry on the performance of companies using the Tobin's Q ratio [Volume 6, Issue 82, 2023, Pages 33-46]
Information Asymmetry The effect of company characteristics on internal auditor size with emphasis on information asymmetry [Volume 6, Issue 82, 2023, Pages 251-268]
Information Asymmetry Investigating the impact of internet financial reporting on companies' information asymmetry [Volume 6, Issue 82, 2023, Pages 284-300]
Information Asymmetry Investigating the relationship between information asymmetry and profit management with an emphasis on corporate governance dimensions [Volume 6, Issue 83, 2023, Pages 144-162]
Information Asymmetry Investigating the effect of board independence and institutional ownership on the relationship between information asymmetry and earnings management [Volume 6, Issue 84, 2023, Pages 108-121]
Information Disclosure The effect of internal control quality on social responsibility disclosure [Volume 6, Issue 86, 2023, Pages 86-102]
Innovation The Effect of Global Outsourcing of Companies on Their Financial Performance with an Emphasis on the Mediating role of Innovation and the Moderating Role of Supplier Relational Capital [Volume 6, Issue 78, 2023, Pages 228-243]
Innovation Strategy The effect of intellectual capital on the relationship between innovation strategy and financial performance (case study: Housing Bank of Mazandaran province) [Volume 6, Issue 87, 2023, Pages 307-328]
Innovative dimensions of comprehensive quality management Examining the relationship between the innovative dimensions of comprehensive quality management and reducing banking risk according to macroeconomic indicators [Volume 6, Issue 86, 2023, Pages 274-284]
Institutional Quality Examining the theories of financial transparency and institutional quality in the banking industry [Volume 6, Issue 80, 2023, Pages 25-39]
Intelligence Investigating the Impact of Green Accounting on Intelligence and Sustainable Urban Development [Volume 6, Issue 80, 2023, Pages 151-168]
Internal Audit Investigating the impact of social responsibility of companies and professional ethics of auditors on the effectiveness of internal audit [Volume 6, Issue 86, 2023, Pages 141-152]
Internal Audit Performance The effectiveness of risk management and internal audit performance on the quality of financial reporting in companies listed on the Tehran Stock Exchange [Volume 6, Issue 82, 2023, Pages 1-14]
Internal Controls Explanation and prioritization of factors affecting the effective evaluation of internal controls [Volume 6, Issue 83, 2023, Pages 243-256]
Investment The impact of growth opportunities and cash flow on investment [Volume 6, Issue 79, 2023, Pages 26-37]
Investment The impact of tax planning and financial restrictions on investment [Volume 6, Issue 79, 2023, Pages 217-226]
Investment The Impact of Financial Crisis on Accruals Anomaly Considering the Role of Investment Levels [Volume 6, Issue 83, 2023, Pages 1-14]
Investment environmental uncertainty (market) and real option [Volume 6, Issue 85, 2023, Pages 223-241]
Investment committee The impact of the investment committee on the financial leverage of the company [Volume 6, Issue 80, 2023, Pages 300-314]
Investment in human resources Examining The Relationship Between The Gender Of Board Members And Labor Investment Inefficiency [Volume 6, Issue 83, 2023, Pages 85-96]
Investment Opportunities Examining the role of investment opportunities on tax avoidance with regard to corporate social responsibility in companies listed on the Tehran Stock Exchange. [Volume 6, Issue 84, 2023, Pages 77-92]
Investment Sensitivity Investigating the impact of environmental uncertainty on investment sensitivity to cash flow [Volume 6, Issue 79, 2023, Pages 88-98]
Investment shocks The impact of investment shocks on company stock returns during the life cycle (Tehran Stock Exchange) [Volume 6, Issue 78, 2023, Pages 179-192]
Investor behavior Efficient Market Hypothesis for Behavioral Finance: Examining Factors Affecting Investors' Behavior Using PLS-SEM Model. [Volume 6, Issue 78, 2023, Pages 193-205]
Investors The relationship between the quality of financial reporting systems (FRSQ) and institutional investors in Tehran securities companies [Volume 6, Issue 87, 2023, Pages 101-116]

J

Job Satisfaction The effect of organizational resilience on organizational performance according to the mediating role of job satisfaction of employees of Shahr Bank in Yazd province [Volume 6, Issue 85, 2023, Pages 64-81]
Job stress factors Investigating the effect of Job job stressors factors on of auditors [Volume 6, Issue 87, 2023, Pages 117-134]

K

Key words: dereliction of duty The role of the Court of Accounts in the process of auditing and dealing with cases resulting from omission [Volume 6, Issue 82, 2023, Pages 47-68]
Keywords: stock returns The relationship between different profits and cash flows with stock returns [Volume 6, Issue 81, 2023, Pages 158-168]
Knowledge Investigating the relationship between the knowledge of the audit committee and lateness in issuing the audit report and the audit fee in audit institutions in Tehran [Volume 6, Issue 84, 2023, Pages 311-317]
Knowledge Management The relationship between knowledge management and financial risk taking with financial helplessness of banks [Volume 6, Issue 85, 2023, Pages 189-203]

L

Lack of financial reporting transparency Studying the effect of auditor reputation on the relationship between active institutional ownership and lack of transparency in financial reporting [Volume 6, Issue 84, 2023, Pages 282-291]
Liquidity risk Investigating the relationship between electronic service quality management and e-commerce strategy with the success of e-commerce strategy in Qazvin Municipality [Volume 6, Issue 87, 2023, Pages 193-209]
Logical mathematical intelligence The relationship between logical mathematical intelligence and the educational success of accounting students and their desire for academic and professional growth in accounting [Volume 6, Issue 83, 2023, Pages 202-217]

M

Management The role of strategic human resource management in employees' job enthusiasm [Volume 6, Issue 87, 2023, Pages 42-49]
Management Ownership The Effect of Ownership Structure on Earning Management in Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 1-13]
Management reliability Investigating the relationship between cash retention and investment efficiency of companies listed on the Tehran Stock Exchange by examining the moderating role of managerial overconfidence [Volume 6, Issue 85, 2023, Pages 268-281]
Managerial Ability Investigating the relationship between managerial ability and performance volatility with an emphasis on financial turmoil [Volume 6, Issue 79, 2023, Pages 1-11]
Managerial Entrenchment Managerial Entrenchment and Earnings Management Listed Firms on Tehran Stock Exchange [Volume 6, Issue 79, 2023, Pages 173-185]
Managers' confidence Investigating the effect of managers' self-confidence and auditor tenure on audit fees in companies listed on the Tehran Stock Exchange. [Volume 6, Issue 80, 2023, Pages 169-182]
Managers' Optimism The Relationship Between Cash Holding and Firm Value according to Managers' Optimism [Volume 6, Issue 79, 2023, Pages 204-216]
Managers' overconfidence The effect of real profit management in increasing the risk of falling stock prices by considering the overconfidence role of managers [Volume 6, Issue 85, 2023, Pages 15-26]
Manpower Competitive Pressure and Firm Investment Efficiency: Evidence from Corporate Employment Decisions [Volume 6, Issue 83, 2023, Pages 126-143]
Marketing Seller's marketing ability, brand reputation on customer turnover in e-commerce platforms (case study: Digikala Company) [Volume 6, Issue 81, 2023, Pages 269-282]
Marketing Investigating the impact of competitive sales adjustment on marketing cost with product sales volume in companies [Volume 6, Issue 85, 2023, Pages 1-14]
Market Value to book Value The effect of stock market scheduling theory on the capital structure of companies listed on the Tehran Stock Exchange [Volume 6, Issue 81, 2023, Pages 40-52]
Materiality level Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level [Volume 6, Issue 81, 2023, Pages 301-313]
Materiality level disclosure Factors Influencing the Expectations Gap Between Auditors and Users on the Concept of Materiality Level [Volume 6, Issue 81, 2023, Pages 301-313]
Mino Industrial Group The effect of business strategy management on risk taking and performance management of the organization (case study: Mino Industrial Group) [Volume 6, Issue 87, 2023, Pages 294-306]
Momentum Strategy Evaluate the Relationship between Momentum Strategy and Economic Growth with Abnormal Return among Listed Companies in Tehran Stock Exchange [Volume 6, Issue 85, 2023, Pages 176-188]

N

Net Operating Working Capital The relationship between Net Operating Working Capital and Financial Performance Emphasizing the Uncertainty of Economic Policy [Volume 6, Issue 79, 2023, Pages 133-157]
Number of employees The effect of company characteristics on internal auditor size with emphasis on information asymmetry [Volume 6, Issue 82, 2023, Pages 251-268]

O

Operating Cash Flow Studying the effect of board remuneration on the relationship between operating cash flow and research and development costs [Volume 6, Issue 82, 2023, Pages 94-104]
Operational Accountability Ranking the components and examining the role of operational monitoring in operational accountabily [Volume 6, Issue 81, 2023, Pages 30-39]
Operational efficiency Investigating the relationship between company risk, operating efficiency and board compensation according to the moderating role of company size [Volume 6, Issue 85, 2023, Pages 282-297]
Operational Research An overview of the application of operational research in financial markets [Volume 6, Issue 84, 2023, Pages 122-140]
Operational risk The mediating effect of operational risk on the relationship between corporate social responsibility and cost of capital [Volume 6, Issue 78, 2023, Pages 153-169]
Operational risk Investigating the relationship between social responsibility and the cost of equity with regard to the mediating role of operational risk [Volume 6, Issue 80, 2023, Pages 117-134]
Operational Supervision Ranking the components and examining the role of operational monitoring in operational accountabily [Volume 6, Issue 81, 2023, Pages 30-39]
Opportunistic Behavior Investigating the relationship between investor sentiments and fraudulent financial reporting with emphasis on political connections [Volume 6, Issue 78, 2023, Pages 285-302]
Organizational Anomie Identifying dimensions and structural components of organizational anomie [Volume 6, Issue 85, 2023, Pages 41-63]
Organizational quality Investigating the moderating role of organizational quality on the relationship between the audit committee and the stability of banks (case study: Tehran Stock Exchange) [Volume 6, Issue 87, 2023, Pages 210-218]
Organizational Resilience The effect of organizational resilience on organizational performance according to the mediating role of job satisfaction of employees of Shahr Bank in Yazd province [Volume 6, Issue 85, 2023, Pages 64-81]
Organizational social responsibility Investigating the role of organizational social responsibility dimensions on the understanding of brand reputation and brand equity [Volume 6, Issue 85, 2023, Pages 204-213]
Organization Performance Management The effect of business strategy management on risk taking and performance management of the organization (case study: Mino Industrial Group) [Volume 6, Issue 87, 2023, Pages 294-306]
Organizations Identifying dimensions and structural components of organizational anomie [Volume 6, Issue 85, 2023, Pages 41-63]
Overconfidence (arrogance) Investigating the effect of pride and management ability on the decisions of continuity of activity and auditor turnover in companies [Volume 6, Issue 81, 2023, Pages 169-194]
Ownership percentage of institutional shareholders Investigating the relationship between information asymmetry and profit management with an emphasis on corporate governance dimensions [Volume 6, Issue 83, 2023, Pages 144-162]
Ownership structure The Effect of Ownership Structure on Earning Management in Companies Listed on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 1-13]
Ownership structure Corporate governance and some characteristics of the company on the timeliness of financial statements [Volume 6, Issue 80, 2023, Pages 267-280]
Ownership structure The role of ownership structure in moderating the relationship between tax avoidance, corporate social responsibility disclosure and firm value [Volume 6, Issue 84, 2023, Pages 141-166]

P

Packaging Study of the relationship between product design and customer purchasing performance with mediating role of brand association in consumers of packaged pistachios in Kerman [Volume 6, Issue 78, 2023, Pages 244-258]
Particle Swarm Algorithm Stock portfolio optimization with different algorithms [Volume 6, Issue 79, 2023, Pages 48-55]
Political Connections Investigating the relationship between investor sentiments and fraudulent financial reporting with emphasis on political connections [Volume 6, Issue 78, 2023, Pages 285-302]
Pollution An overview of environmental accounting and its difference from traditional accounting [Volume 6, Issue 86, 2023, Pages 103-111]
Power of the CEO Investigating the effect of the CEOs power on the risk of falling stock prices of companies listed on the Tehran Stock Exchange [Volume 6, Issue 79, 2023, Pages 239-254]
Predicting financial helplessness Examining the role of environmental, social and corporate factors in predicting the financial distress of banks admitted to the Tehran Stock Exchange [Volume 6, Issue 86, 2023, Pages 112-127]
Professional Ethics Investigating the impact of social responsibility of companies and professional ethics of auditors on the effectiveness of internal audit [Volume 6, Issue 86, 2023, Pages 141-152]
Professional judgment of the auditor Investigating the effect of Job job stressors factors on of auditors [Volume 6, Issue 87, 2023, Pages 117-134]
Profit Forecasting future cash flows based on operating cash flows, profit and accruals [Volume 6, Issue 85, 2023, Pages 115-129]
Profitability The effect of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks [Volume 6, Issue 80, 2023, Pages 222-239]
Profitability The effect of working capital management on company profitability with emphasis on company size [Volume 6, Issue 81, 2023, Pages 227-238]
Profitability The impact of growth opportunity, profitability and financial crisis on the value of companies admitted to the Tehran Stock Exchange [Volume 6, Issue 83, 2023, Pages 301-313]
Profit Management Investigating the relationship between the independence of the audit committee and the expertise of the auditor in the industry with profit management in companies admitted to the Tehran Stock Exchange. [Volume 6, Issue 79, 2023, Pages 12-25]
Profit Management Investigating the relationship between information asymmetry and profit management with an emphasis on corporate governance dimensions [Volume 6, Issue 83, 2023, Pages 144-162]
Profit Management Investigating the effect of board independence and institutional ownership on the relationship between information asymmetry and earnings management [Volume 6, Issue 84, 2023, Pages 108-121]
Profit Management The effect of real profit management in increasing the risk of falling stock prices by considering the overconfidence role of managers [Volume 6, Issue 85, 2023, Pages 15-26]
Profit Management An overview of the studies conducted in relation to the profit management of helplessness financial and the relationship between helplessness financial and profit management [Volume 6, Issue 86, 2023, Pages 182-201]
Public Organizations The Role of Accountability in Determining the Relationship between Financial Reporting Quality and the Performance of Public Organizations [Volume 6, Issue 81, 2023, Pages 129-145]
Public Sector Ranking the components and examining the role of operational monitoring in operational accountabily [Volume 6, Issue 81, 2023, Pages 30-39]

Q

Qazvin Municipality Investigating the relationship between electronic service quality management and e-commerce strategy with the success of e-commerce strategy in Qazvin Municipality [Volume 6, Issue 87, 2023, Pages 193-209]
Qualitative analysis Explanation and prioritization of factors affecting the effective evaluation of internal controls [Volume 6, Issue 83, 2023, Pages 243-256]
Quality The effect of internal control quality on social responsibility disclosure [Volume 6, Issue 86, 2023, Pages 86-102]
Quality of Financial Reporting The relationship between auditor rotation and disclosure of key audit issues with the quality of financial reporting in companies admitted to the Tehran Stock Exchange. [Volume 6, Issue 84, 2023, Pages 196-213]

R

RATING Ranking of factors affecting customer choice in business [Volume 6, Issue 85, 2023, Pages 242-257]
Readability of financial statements Examining the readability of the financial statements and risk taking of the accepted company In the stock exchange [Volume 6, Issue 84, 2023, Pages 93-107]
Real Earnings Management Real Earnings Management and Stock Returns: Moderating Role of Cross-Sectional Effects [Volume 6, Issue 79, 2023, Pages 119-132]
Real Options environmental uncertainty (market) and real option [Volume 6, Issue 85, 2023, Pages 223-241]
Recession The effect of ownership concentration on real earnings management with emphasis on economic recession [Volume 6, Issue 78, 2023, Pages 140-152]
Research and Development Costs Investigating the effect of women's presence in the audit committee and research and development costs on economic added value [Volume 6, Issue 78, 2023, Pages 54-69]
Research and development investments Examining the relationship between research and development investments and company performance with the effects of company risk moderation and business strategy [Volume 6, Issue 84, 2023, Pages 235-254]
Resilience Investigating the Relationship between Economic Resilience and Social Capital on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 101-116]
Return on Assets Examining the readability of the financial statements and risk taking of the accepted company In the stock exchange [Volume 6, Issue 84, 2023, Pages 93-107]
Return on Assets The impact of capital market financing at the growth of companies admitted to the stock exchange [Volume 6, Issue 86, 2023, Pages 261-273]
Return on capital Corona crisis: Did it change diversification, capital return and banking continuity? [Volume 6, Issue 83, 2023, Pages 113-125]
Return on Equity Investigating the effect of cash flow management on the performance of companies admitted to the Tehran Stock Exchange [Volume 6, Issue 79, 2023, Pages 38-47]
Return on Equity The effect of liquidity ratio and return on equity on the guaranteed interest rate of deposits of listed and over-the-counter banks [Volume 6, Issue 80, 2023, Pages 90-100]
Risk Analysis Analysis of risk management caused by environmental hazards in Bagh Bahadran using spatial decision support system [Volume 6, Issue 78, 2023, Pages 259-271]
Risk Assessment Analysis of risk management caused by environmental hazards in Bagh Bahadran using spatial decision support system [Volume 6, Issue 78, 2023, Pages 259-271]
Risk Aversion The decision-making horizon of the CEO and the company's research and development investments with the role of managerial myopia and risk aversion [Volume 6, Issue 82, 2023, Pages 105-120]
Risk Management Risk management and stock price synchronization [Volume 6, Issue 81, 2023, Pages 195-209]
Risk Management The effectiveness of risk management and internal audit performance on the quality of financial reporting in companies listed on the Tehran Stock Exchange [Volume 6, Issue 82, 2023, Pages 1-14]
Risk Management Investigating artificial intelligence with a financial approach on the global food industry crisis [Volume 6, Issue 86, 2023, Pages 1-19]
Risk Taking Examining the readability of the financial statements and risk taking of the accepted company In the stock exchange [Volume 6, Issue 84, 2023, Pages 93-107]
Risk Taking The effectiveness of the audit committee and the efficiency of the bank with risk tolerance in the banks admitted to the Tehran Stock Exchange [Volume 6, Issue 84, 2023, Pages 214-234]
Risk Taking The effect of business strategy management on risk taking and performance management of the organization (case study: Mino Industrial Group) [Volume 6, Issue 87, 2023, Pages 294-306]

S

Sales Investigating the impact of competitive sales adjustment on marketing cost with product sales volume in companies [Volume 6, Issue 85, 2023, Pages 1-14]
Saving behavior Examining the relationships between social influence, financial literacy and saving behavior considering the moderating role of self-control [Volume 6, Issue 87, 2023, Pages 1-28]
Scientific Journal Analysis of the content flow of articles in the Journal of Accounting Knowledge [Volume 6, Issue 81, 2023, Pages 146-157]
Shahr Bank The effect of organizational resilience on organizational performance according to the mediating role of job satisfaction of employees of Shahr Bank in Yazd province [Volume 6, Issue 85, 2023, Pages 64-81]
Shareholders Investigating the moderating role of organizational quality on the relationship between the audit committee and the stability of banks (case study: Tehran Stock Exchange) [Volume 6, Issue 87, 2023, Pages 210-218]
Shareholder value Investigating the relationship between smoothing profit and value for shareholders with an emphasis on the uncertainty of economic policy [Volume 6, Issue 86, 2023, Pages 32-51]
Short-term and long-term effects Examining the short-term and long-term effects of the diversification of bank income and assets and the performance of the banking sector on the behavior of bank stocks [Volume 6, Issue 78, 2023, Pages 206-227]
Size Audit Committee The Effect of Audit Committee Characteristics on the Relationship between Corporate Social Responsibility and Earnings Quality [Volume 6, Issue 84, 2023, Pages 60-76]
Social The impact of disclosure of sustainability reports on the intangible capital of companies [Volume 6, Issue 84, 2023, Pages 37-50]
Social Capital Investigating the Relationship between Economic Resilience and Social Capital on the Tehran Stock Exchange [Volume 6, Issue 80, 2023, Pages 101-116]
Social Capital Investigating the effect of social capital on the performance of new product development with the mediating role of intellectual capital [Volume 6, Issue 87, 2023, Pages 237-256]
Social Marketing Examining the relationship between social marketing and dimensions of brand value [Volume 6, Issue 85, 2023, Pages 27-40]
Social Responsibilities The effect of audit committee chairman's characteristics on the disclosure of social contributions [Volume 6, Issue 86, 2023, Pages 202-214]
Social Responsibility Disclosure The Relationship Between Social Responsibility Disclosure and Stock Price Risk According to the Role of the Company's Performance Moderator [Volume 6, Issue 81, 2023, Pages 239-253]
Social Responsibility Disclosure The role of ownership structure in moderating the relationship between tax avoidance, corporate social responsibility disclosure and firm value [Volume 6, Issue 84, 2023, Pages 141-166]
Soft skills Examining the relationship between the innovative dimensions of comprehensive quality management and reducing banking risk according to macroeconomic indicators [Volume 6, Issue 86, 2023, Pages 274-284]
Startup Company Identifying factors affecting financing in startup companies through the capital market [Volume 6, Issue 83, 2023, Pages 61-84]
Stock Distribution The effect of stock market scheduling theory on the capital structure of companies listed on the Tehran Stock Exchange [Volume 6, Issue 81, 2023, Pages 40-52]
Stock Exchange Investigating the relationship between readability of financial reporting and stock price synchronicity [Volume 6, Issue 78, 2023, Pages 40-53]
Stock Exchange Explanation and prioritization of factors affecting the effective evaluation of internal controls [Volume 6, Issue 83, 2023, Pages 243-256]
Stock Liquidity rate The Impact of Gender Diversity on the Board on Sustainable Growth and Stock Liquidity rate [Volume 6, Issue 82, 2023, Pages 15-32]
Stock Price Synchronization Investigating the relationship between readability of financial reporting and stock price synchronicity [Volume 6, Issue 78, 2023, Pages 40-53]
Stock Price Synchronization Risk management and stock price synchronization [Volume 6, Issue 81, 2023, Pages 195-209]
Stock Return Investigating the relationship between electronic service quality management and e-commerce strategy with the success of e-commerce strategy in Qazvin Municipality [Volume 6, Issue 87, 2023, Pages 193-209]
Stock Returns Real Earnings Management and Stock Returns: Moderating Role of Cross-Sectional Effects [Volume 6, Issue 79, 2023, Pages 119-132]
Stock Return Volatility Examining the relationship between auditor tenure and volatility of stock returns [Volume 6, Issue 83, 2023, Pages 49-60]
Strategic Human Resources The role of strategic human resource management in employees' job enthusiasm [Volume 6, Issue 87, 2023, Pages 42-49]
Strategic power Investigating the strategic power of the accounting conservatism of the companies admitted to the Tehran Stock Exchange [Volume 6, Issue 83, 2023, Pages 290-300]
Structural Capital Investigating the impact of economic uncertainty and the risk of falling stock prices with regard to the mediating role of intellectual capital [Volume 6, Issue 83, 2023, Pages 218-242]
Structural Equations Tax avoidance, disclosure quality and risk of future stock price crash: Using a structural equation approach [Volume 6, Issue 87, 2023, Pages 281-293]
Sustainability Corona crisis: Did it change diversification, capital return and banking continuity? [Volume 6, Issue 83, 2023, Pages 113-125]
Sustainability Disclosure Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk [Volume 6, Issue 80, 2023, Pages 240-253]
Sustainability Performance The effect of corporate governance on the relationship between corporate sustainability performance and dividend policies [Volume 6, Issue 80, 2023, Pages 254-266]
Sustainability Performance The impact of the quality of accounting information and auditors' comments on the company's sustainability dimensions [Volume 6, Issue 85, 2023, Pages 159-175]
Sustainable Growth The Impact of Gender Diversity on the Board on Sustainable Growth and Stock Liquidity rate [Volume 6, Issue 82, 2023, Pages 15-32]

T

Tax Avoidance Investigating the impact of corporate tax avoidance on the value of excess cash in the Iranian capital market [Volume 6, Issue 79, 2023, Pages 158-172]
Tax Avoidance The impact of sustainable social performance on tax avoidance of companies listed on the Tehran Stock Exchange [Volume 6, Issue 82, 2023, Pages 136-148]
Tax Avoidance The effect of CEO narcissism on tax avoidance [Volume 6, Issue 84, 2023, Pages 1-14]
Tax Avoidance Examining the role of investment opportunities on tax avoidance with regard to corporate social responsibility in companies listed on the Tehran Stock Exchange. [Volume 6, Issue 84, 2023, Pages 77-92]
Tax Avoidance The role of ownership structure in moderating the relationship between tax avoidance, corporate social responsibility disclosure and firm value [Volume 6, Issue 84, 2023, Pages 141-166]
Tax Avoidance Investigating the moderating role of corporate governance power on the relationship between tax avoidance and managers' self-interest [Volume 6, Issue 86, 2023, Pages 167-181]
Tax Avoidance The effect of managerial ability on corporate tax risk and long-term tax avoidance in companies listed on the Tehran Stock Exchange [Volume 6, Issue 86, 2023, Pages 230-245]
Tax Avoidance Examining the role of managers' self-interest on the relationship between tax avoidance and company value [Volume 6, Issue 87, 2023, Pages 29-41]
Tax Avoidance Tax avoidance, disclosure quality and risk of future stock price crash: Using a structural equation approach [Volume 6, Issue 87, 2023, Pages 281-293]
Tax book difference Accounting difference of tax and corporate risk with emphasis on the moderating role of institutional shareholders [Volume 6, Issue 81, 2023, Pages 88-111]
Tax Compliance The effect of tax ethics, mental accounting and tax knowledge of self-employed people on their tax compliance (a case study of real taxpayers in Yazd province) [Volume 6, Issue 82, 2023, Pages 149-169]
Tax planning The impact of tax planning and financial restrictions on investment [Volume 6, Issue 79, 2023, Pages 217-226]
Tehran City Investigating the relationship between brand and buying behavior of 8-12 year old children in Tehran [Volume 6, Issue 78, 2023, Pages 81-96]
Tehran Stock Exchange Examining the relationship between accounting conservatism and political relations of the board of directors [Volume 6, Issue 79, 2023, Pages 79-87]
Tehran Stock Exchange Investigating the impact of corporate tax avoidance on the value of excess cash in the Iranian capital market [Volume 6, Issue 79, 2023, Pages 158-172]
Tehran Stock Exchange Investigating gender diversity on the performance of companies listed on the Tehran Stock Exchange [Volume 6, Issue 79, 2023, Pages 255-263]
Tehran Stock Exchange Investigating the relationship between conditional conservatism and social responsibility [Volume 6, Issue 80, 2023, Pages 40-68]
Tehran Stock Exchange Investigating the effect of information asymmetry on the performance of companies using the Tobin's Q ratio [Volume 6, Issue 82, 2023, Pages 33-46]
Tehran Stock Exchange The impact of sustainable social performance on tax avoidance of companies listed on the Tehran Stock Exchange [Volume 6, Issue 82, 2023, Pages 136-148]
Tehran Stock Exchange Investigating the effect of delay in the audit report on the irregularity of profit stability [Volume 6, Issue 83, 2023, Pages 314-325]
Tehran Stock Exchange The effect of audit fees on the irregularity of earnings sustainability [Volume 6, Issue 86, 2023, Pages 52-66]
The power of corporate governance Investigating the moderating role of corporate governance power on the relationship between tax avoidance and managers' self-interest [Volume 6, Issue 86, 2023, Pages 167-181]
The role of board gender diversity The role of board gender diversity and auditor expertise on the quality of accounting information [Volume 6, Issue 78, 2023, Pages 272-284]
Tobin's Q Investigating the effect of information asymmetry on the performance of companies using the Tobin's Q ratio [Volume 6, Issue 82, 2023, Pages 33-46]
Travel Agencies Investigating the relationship between the success of electronic customer relationship management and buyer behaviors, consumer-based innovation and product life cycle management with the mediating role of customer feedback management in Alborz trave [Volume 6, Issue 82, 2023, Pages 121-135]

U

Uncertainty of economic policy The Effect of Economic Policy Uncertainty on Corporate Investment [Volume 6, Issue 82, 2023, Pages 205-223]