Keywords Index

Select issue All issues year 0, Number 0 year 1, Number 1 year 1, Number 2 year 1, Number 3 year 1, Number 4 year 2, Number 5 year 2, Number 6 year 2, Number 7 year 2, Number 8 year 3, Number 9 year 3, Number 10 year 3, Number 11 year 3, Number 12 year 4, Number 13 year 4, Number 14 year 4, Number 15 year 4, Number 16 year 5, Number 17 year 5, Number 18 year 5, Number 19 year 5, Number 20 year 6, Number 21 year 6, Number 22 year 6, Number 23 year 6, Number 24 year 7, Number 25 year 7, Number 26 year 7, Number 27 year 7, Number 28 year 8, Number 29 year 8, Number 30 year 8, Number 31 year 8, Number 32 year 9, Number 33 year 9, Number 34 year 9, Number 35 year 9, Number 36 year 10, Number 37 year 10, Number 38 year 10, Number 39 year 10, Number 40 year 11, Number 41 year 11, Number 42 year 11, Number 43 year 11, Number 44 year 12, Number 45 year 12, Number 46 year 12, Number 47 year 12, Number 48 year 13, Number 49 year 13, Number 50 year 13, Number 51 year 13, Number 52 year 14, Number 53 year 14, Number 54 year 14, Number 55 year 14, Number 56 year 15, Number 57 year 15, Number 58 year 15, Number 59 year 15, Number 60 year 16, Number 61 year 16, Number 62 year 16, Number 62 All issues

Abilene's Paradox. Examining the Effect of Cohesive Team Identity Function on Brand Equity of Audit Institutions: Testing the Violation of Abilene's Paradox Theory [year 15, Number 60] Abnormal Accruals The Investigation of pricing characteres of normal and abnormal Elements of accruals and cash components of earnings [year 8, Number 31] Accounting Estimates The effect of Economic Policy Uncertainty on the Financial Statement Comparability:moderating effect of Accounting Estimates [year 13, Number 52] Accrual Reliability. The Impact of Conservatism on Persistence of Accruals [year 9, Number 36] Accruals‚ Bayesian networks‚ C5.0 decision tree‚ Data mining‚ Earnings management. Detecting automotive and parts manufacturing industry earnings management by combining Bayesian networks and C5.0 decision tree [year 9, Number 36] Agency Theory. Analysis of tax avoidance in the light of the ownership structure with the moderating role of audit quality: Agency theory test [year 12, Number 46] Agency costs Studying the impact of size and board independence on agency costs [year 6, Number 23] Analytic Hierarchy Process (AHP) The Prioritization of Factors Effective on the Pricing of Accounting Information Quality in the Iran Capital Market by Analytic Hierarchy Process Method [year 12, Number 47] Ant Colony Optimization. The Accuracy of Artificial Neural Network and Ant Colony Optimization algorithm in predicting profit management [year 10, Number 39] Audit Service Pricing Audit Fee Stickiness in Iranian Firms [year 7, Number 27] Auditor Conservatism. Analyzing the Impact of Client Bankruptcy Risk on Auditor Conservatism [year 14, Number 54] Auditor Expert and Aggressive Financial Reporting Evaluation the role of Accounting Standards Setting Approaches and Auditor Expert on the Aggressive Financial Reporting [year 8, Number 30] Auditor tenure Income mismatching, Institutional shareholders, board of directors’ independence, auditor's specialty, Auditor tenure. [year 10, Number 38] Auditor's Innovative Work Behavior The Impact of Knowledge-Oriented Leadership on the Innovation of the Audit Process and Business Model, the Atmosphere and Innovative Working Behavior of Auditors and Their Mutual Effects on the Commercialization of Audit Institutions [year 16, Number 61] Auditor's Opinion Quality Effectiveness of the Auditor's Opinion Quality of Pygmalion Effect [year 11, Number 44] Banking industry. Investigating the Impact of Low Quality Assets on Accounting Profitability (Experimental Study of Iranian Banks) [year 13, Number 50] Bayes Networks. Comparing the Performance of Linear Models and Artificial Intelligence to Predict the Manipulation of Financial Statements: Empirical Evidence from Dechow Model and Bayes Networks [year 15, Number 60] Bootstrap Analytical Procedures in Auditing: An Application of Bootstrapped Data Envelopment Analysis Approach [year 7, Number 25] COSO (2013) The Importance of Internal Controls Commensurate to Firm Size [year 13, Number 49] Capital Asset Pricing Model asset pricing anomalies at the firm level [year 11, Number 42] Capital structure. The effect working capital and the growth opportunity on capital structure [year 9, Number 33] Cash Flow Changes From Operating Activities Providing A Model for Management Earnings Forecast Bias [year 12, Number 45] Cash Flow Sensitivity Studying the Cash Flow Sensitivity of Cash Holdings in the Presence of Information Asymmetry in the Companies Listed in Tehran Stock Exchange [year 6, Number 23] Cash holdings Effect of real activities management and quality of corporate governance on market pricing and the amount of cash holdings [year 10, Number 38] Company Size. Investigating the Relationship between cash Flow Volatility, Sales Volatility, Operating Cycle and Company Size with Capital Structure and Earnings Persistence [year 15, Number 58] Company Size. Investigating the Effect of Managerial Ownership and Political Connections on Accounting Conservatism with the Moderating Role of Company Size [year 16, Number 62] Company size. Effects of Earnings Smoothing Incentives on Unexpected Returns, Compared to Unexpected Earnings Response Coefficient [year 6, Number 21] Comparability. Auditor Style Effect on Qualitative Characteristics of Accounting Information [year 7, Number 27] Comprehensive Measurement Model of Audit Task Complexity. The effect of audit task complexity on audit effort [year 14, Number 54] Conceptual Framework. Explaining the Function of Religiosity in the Accounting System with Emphasis on the Structuration Theory [year 16, Number 62] Conservatism. Application of Earning and Value Added in Reducing the Forecast Error of GDP [year 15, Number 58] Conservatism. The relation between audit fee cuts during the economic crisis and accounting information quality [year 12, Number 47] Consistency News The Invedtigating of Stock Market Reaction to Interim Earning and Annually Earning Forecasts contemporaneous News on Tehran Stock Exchange [year 9, Number 34] Content Analysis. Analysis of Professional Management Accounting Curriculum Planning and its Syllabus using Content Analysis [year 12, Number 48] Contrarian Investment Strategy Incremental Information Content of Sophisticated Valuation Models [year 10, Number 38] Corporate Governance Sentimental decision-making of investors, Corporate governance and Investment efficiency [year 8, Number 32] Corporate Governance Mechanisms The Effect of Unconditional Conservatism and Corporate Governance Quality on Corporate Cash Holdings [year 8, Number 32] Corporate Risk Reporting Investigating the Status of Corporate Risk Reporting in Iran and its Value Relevance with Stock-Specific Return [year 13, Number 50] Corporate governance Explaining the model of the relation between managers’ religion and stock price crash risk with emphasis on the moderating role of corporate governance [year 9, Number 35] Cost of Capital Modeling the Interactive Effect of Disclosure Quality on Information Asymmetry Pricing [year 11, Number 41] Creditor –Shareholder Interest Conflict Accounting Conservatism and Creditor-Shareholder Interest Conflict in Dividend Policy [year 6, Number 21] Cultural Indicators Effect of Environmental Factors of Countries on IFRS Adoption [year 11, Number 41] Customer Concentration The Effect of Trade Credit on Cost Stickiness by Attention Product Market power and Customer Concentration [year 14, Number 53] Data integration. Conservative effect on voluntary disclosure of information by using Givoly & Hayn [year 6, Number 24] Deviation from Optimal Cash Holdings. The Impact of Investment Anomalies on Earnings Response Coefficient and Earnings Volatility: The Role of Deviation from Optimal Cash Holdings [year 16, Number 62] Difference in Differences approach. Investigating the Impact of Value Added Tax System Establishment on Improving Tax Reporting (Reduction of Tax Difference and Tax Avoidance) of Listed Companies in Tehran Stock Exchange [year 12, Number 46] Disclosure Quality and the Cost of Capital The Effect of Financial Reporting Qualityand Disclosure Quality on the Cost of Capital: Instrumental Variable Approach [year 8, Number 31] Discrete Probit Regression. Explaining the Impact of Workforce Agility through Financial and Non-Financial Indicators on Company Reputation [year 16, Number 62] Discretionary and Nondiscretionary Accruals Explaining Accrual Anomaly Using Ohlson Method in Tehran Stock Exchange [year 10, Number 40] Dividend Policy. Analysing the mediating effect of Dividend Policy on the relationship between Internal Corporate Governance Mechanism and Free Cash Flow [year 12, Number 45] Downsizing the university Investigation of effective factors on decrease the expenses of Islamic Azad University from point of view of employees on Isfahan unit (khorasgan) [year 7, Number 25] Drift. Investigation of Information Asymmetry Effect on Market Reaction Relative to Dividend Increase [year 10, Number 39] Early Years of CEO Tenure. Examining Classification Shifting Behavior of Earnings Statement items: The Effect of the CEO Tenure [year 15, Number 58] Earnings Manipulation Investigating the Relationship between Earnings Management , Investments, Dividend payment policy and Capital gain in Tehran Stock Exchange [year 5, Number 17] Earnings Per Share. Analysis of the Relationship between Accounting Quality Information and Recency Bias on the Relation between Profitability and Stock Returns Emphasizing the Role of Government Ownership [year 12, Number 46] Earnings management restatements Investigating the Relationship between Audit Quality with Restatements related to Earning Management and Cash Flow Management, of Companies Listed in Tehran Stock Exchange [year 8, Number 29] Effectiveness Modeling the effective factors on the audit committee and investigating the effect of these factors on the main duties of the audit committee [year 13, Number 52] Efficient Market Hypothesis. Analysis of the effect of Accruals Strategy on Return on Investment Firms [year 11, Number 42] Efficient market Investigating Profitability of Momentum and Contrarian Strategies in Tehran Stock Exchange [year 6, Number 21] Expected Returns The role of accounting information quality and sustainable growth in the expected return volatility [year 13, Number 52] Factor analysis The pattern of predicting financial distress for different industries with moderating effect of linearity [year 13, Number 49] Fama-French five-factor model Evaluation of The Effect of Financial Constraints Factor on Explanatory Power of Fama-French Three-Factor Model, Carhart Four-Factor Model and Fama-French Five-Factor Model [year 9, Number 34] Financial Accounting. Content Analysis of Financial Accounting Quarterly from 1392 to 1401 [year 14, Number 56] Financial Constraints. The Non-linear Relation between ESG Sustainability Performance and Growth Opportunity with an emphasis on Financial Constraints [year 15, Number 59] Financial Leverage The value Relevance of Cash Holding in the Companies Listed in Tehran Stock Exchange [year 6, Number 21] Financial Reporting Using level three fair value in financial reporting of Iran: Challenges and Solutions [year 14, Number 56] Financial Reporting Readability Business strategy and financial reporting readability [year 11, Number 42] Financial constraint The effect of Financial Constraints on the Relationship Between Firm geographical Position and Cash Holdings [year 10, Number 37] Financial inclusion Investigating the impact of social responsibility on financial performance, financial stability, and financial inclusion of banks [year 13, Number 51] Financial statement analysis. Analyzing the Incremental Information Content of Earnings Downside Risk in Explaining the Cost of Capital [year 10, Number 40] Firm Growth A Comparative Analysis of the Effect of Discretionary Accruals on Stock Returns in High Growth Firm and Other Firms [year 7, Number 28] Firm Size. Impact of Working Capital Management and Capital Structure on Profitability [year 9, Number 35] Firm size. Stock and Costs Development and Research between Relationships Exchange Stock Tehran Companies Listed of Returns Abstract [year 6, Number 21] Forecast Error. The Role of Abnormal Earnings Growth on Earnings Response Coefficient [year 9, Number 35] Fraud Probability. The effect of Managers' Power and Transparency of Financial Reporting on the Fraud Probability Using Different Approaches to Detecting Fraud [year 13, Number 50] Friedman Test. Developing a Dynamic Regression Model for Predicting Future Operating Cash Flow [year 11, Number 43] Fuzzy Delphi Identifying the drivers affecting the future of corporate reporting in Iran [year 12, Number 46] Fuzzy Delphi Method Pathology of The Current Model of Financial Statements Presentation and Development of Activity-Based Financial Reporting Model [year 9, Number 36] GMM Evaluating and comparing asset pricing models based on different test portfolios [year 7, Number 26] Generalized Moments Method. Analyzing the Role of Behavioral Factors and Corporate Governance in the Capital Structure of Companies [year 15, Number 58] Generalized method of moments Investigation of the Relationship between Debt-Growth in the Light of and Cash-Flow Sensitivity of the Companies Listed in Tehran Stock Exchange [year 6, Number 23] Graduate Identification of Effective Factors on the Tendency of Graduates in Accounting and Auditing to Outsource Theses [year 12, Number 48] Grounded Theory Compilation of Auditor's Independence Model [year 10, Number 38] Grounded Theory Designing a Model for Preventing and Controlling Fraud based on Grounded Theory [year 10, Number 40] Growth Opportunities Determining the moderating role of financial constraints and growth opportunities in the impact of excess cash on company value [year 14, Number 54] Growth opportunities Investigating the Effect of Mandatory Rotation of Auditors on the Relationship between Audit Fees and Market Value Added (MVA), Economic Value Added (EVA) and Corporate Growth Opportunities [year 11, Number 44] Holding Costs. The Effect of Financial Reporting Quality on the Holding Costs of Business Strategies [year 13, Number 50] Horizontal Agency Costs Tax risk with regard to Output-based proxies audit quality and vertical and horizontal agency costs [year 12, Number 45] Inactive Institutional Ownership The Impact of Type of Institutional Ownership on Future Stock Price Crash Risk: Evidence from Companies Listed in Tehran Stock Exchange (TSE) [year 6, Number 23] Individual learning. The Impact Professional Skepticism on Auditors' Assessment of the Risk of Material Misstatement with Emphasis on the Role of Organizational and Individual Learning,Experience and Time Budget Pressure. [year 14, Number 53] Inflation Rate. Product Market Competition and Social Responsibility Reporting: In the Conditions of Financial Restrictions and Economic Uncertainty [year 15, Number 60] Information Asymmetry The Impact of Conservatism in Risk Disclosure on Investment Efficiency considering Information Asymmetry [year 13, Number 51] Information Asymmetry. The Effect of Information Asymmetry on the Relationship between Firm Geographical Location and Future Stock Price Crash Risk [year 11, Number 43] Information Efficiency The difference between the Stock price synchronicity and the Idiosyncratic Risk in relation to the information environment of Iranian capital market firms [year 14, Number 54] Information Uncertainty. The Relationship between Lifecycle and Idiosyncratic Volatility with Emphasis on Fundamental and Information Uncertainty of Firms listed on the TSE [year 11, Number 42] Institutional investors. Market reaction to intangible return: Institutional investors’ role [year 8, Number 31] Intangible Capital. Investigate for Relationship between the Related Party Transactions and Organization Capital of the Companies Listed in Tehran Stock Exchange [year 16, Number 61] Intellectual Property [year 6, Number 24] Investment Sensitivity to Cash Flows Managers' Ability, Comparability of Financial Statements and Investment Sensitivity to Cash Flows [year 15, Number 60] Investment opportunities Factors Effecting Capital Asset Investment Decisions of Listed Companies in Tehran Stock Exchange [year 6, Number 23] Investor Risk Level. The Impact of Locus of Control on Decision-Making in Tehran Stock Exchange According to Their Degree of Risk Taking. [year 14, Number 56] Iran petrochemical industry The Effect of Cost System Function on Managers Evaluations of the Relevance and Usefulness of Cost Data (Case Study: Iranian Petrochemical Industry) [year 8, Number 29] Iran’s Audit Standards Internal control weaknesses and Audit report lag [year 9, Number 33] Iraqi Stock Exchange Member Companies and Banks. The Moderating Role of Corporate Governance on the Effect of the Tenure of the Financial Manager and the Auditing Firm on Audit Quality: Evidence from the Iraqi Stock Exchange [year 15, Number 59] Liquidity Financial Transaction Tax in Tehran Stock Exchange and Size Dependent Effects on Measure of Market Quality [year 13, Number 52] Liquidity Stock price synchronicity and herd behavior of shareholders (Real and legal):Emphasizing the role of liquidity mediator [year 10, Number 38] Logic Regression The Effects of Audit Committee Characteristics on Voluntary Ethics Disclosure [year 7, Number 25] Management Obfuscation. The Impact of the Product Market Competition on the Readability of Financial Reporting [year 14, Number 53] Manager's ability CEO power and earnings announcement tone with emphasis on the role of board oversight [year 11, Number 44] Managerial Ownership. Investigating the Effect of Incentive Contracts on the Relationship between Corporate Social Responsibility Reporting with Idiosyncratic Risk and Cost of Capital [year 12, Number 46] Managerial ability Managerial Ability and Financial constraints (Using Data Envelopment Analysis) [year 8, Number 31] Managers' Overconfidence Investigation the Effect of Managers' Overconfidence on the Relationship between Advertising Expenditures and the Risk of Bankruptcy [year 14, Number 55] Market Information. Comparing the Explanatory Power of Stock Returns by Market Information and Accounting Information [year 16, Number 61] Mediator Variable Studying the Mediating Effect of Accounting Conservatism on the Relationship between Information Asymmetry and Earnings Management in Listed Companies of Tehran Stock Exchange [year 8, Number 29] Meta-analysis Meta-analysis (systematic review) of profit management antecedents and explaining the effect of company size adjuster [year 13, Number 51] Mishkin (1983) test Appraising the Capital Market’s Ability to Detect Real Earnings Management and Accounting Earnings Management [year 8, Number 32] Mishkin Test Investigation of Rational Pricing of Cash and Accruals Components the Earnings Considering the Moderating Effect of Conservatism [year 12, Number 47] Moderating Mechanisms of Agency Conflict and Modeling. Designing a Model of Agency Costs of Principal-agent Relation Using Systemic Thinking [year 10, Number 38] Modified Audit Opinion. The Impact of Dual Role of Forensic Accountant-Audit Firm's Partner on Audit Quality [year 11, Number 43] Moral Capital. Identification of Audit Quality Improvement Components to Use Auditor Selection Based on Moral Capital [year 15, Number 59] Moral philosophy The Impact of Moral Philosophy and Personal Values on the Ethical Beliefs of Auditors [year 15, Number 57] Motivational Values. Accountants’ moral development and whistleblowing intention: A person-situation interactionist approach [year 14, Number 56] Multi-dimensional Index Investigating the Role of Corporate Governance in Explaining Cost Stickiness [year 6, Number 23] Net Loss. Studying the Relationship between Financial Reporting Quality and Stock Return Volatility and Role of Firm and accounting Characteristics [year 5, Number 17] Network Analysis. Analysis of Corporates Board Relations Network with Emphasis on Financial Performance [year 12, Number 47] Organizational commitment. Investigating the Determinants of Dysfunctional Auditing Behaviors [year 8, Number 30] Overreaction Study of Productivity Contrarian Investment Strategy for Acquiring Efficiency in Tehran Stock Exchange [year 6, Number 23] Peer Firms The Explaining Working Capital Management Strategy by Markov chain Monte Carlo  [year 9, Number 33] Perception of Accountants. . The Perception of Accountants towards Accounting Standards Related to Financial Instruments: With Emphasis on Gender and Individual Characteristics [year 15, Number 58] Perfect competition market Investigating the Relationship between Corporates Social Responsibility and Product Market Competition [year 7, Number 26] Performance Evaluation The Importance and Role of Managerial Ability Information and Financial Ratios as a Criterion for the Optimal Stock Portfolio Selection in Tehran Stock Exchange (Via Data Envelope Analysis) [year 7, Number 26] Predictability of future earnings. The relation of income variability and the reaction of stock market to smoothed earnings among companies listed in Tehran stock exchange [year 4, Number 13] Prediction of future cash flows. The Incremental Cash Flow Predictability of Accrual Models [year 6, Number 24] Price Crash Risk. The effect of Earnings Variability and Earnings Opacity on Stock Price Crash Risk [year 7, Number 25] Probabilistic propositions Determining Intermediary Effect of Auditor’s Conservatism on Relationship between Ethnicity and Interpretation of Probabilistic Propositions in Accepted Accounting Standards [year 11, Number 41] Product Market Competition The Effect of Diversification Strategy on the Efficiency Internal Capital Markets of Business Groups with Emphasis on the Moderating Role of Product Market Competition [year 15, Number 57] Profitability. The Effect of Managerial Ability and Motivations on the Performance of Companies Listed on the Tehran Stock Exchange [year 15, Number 57] Qualitative Characteristics of Comparability Investigating the Relationship between Auditor Type and Comparability of Profit and Loss Items [year 8, Number 31] Quiet life problem The Effect of Financial Reporting Quality on Corporate Dividend Policy with Respect to Free Cash Flow Problem, Financial Constraints and Quiet life Problem [year 9, Number 35] ROE Evaluating the impact of corporate governance dimensions (BOD and financial information transparency) on corporate performance [year 4, Number 13] Random Forest Tree algorithm. Predicting Tax Evasion by Decision Tree Algorithms [year 9, Number 36] Real options Method. Real-options Method and Escalation of Commitment in Capital Budgeting Decisions [year 5, Number 17] Receiver Operating Characteristic curve. Comparative Investigate of Hazard Model and traditional Models for Bankruptcy Predication [year 8, Number 30] Receiver Operating Characteristics (ROC). The Prediction Model for Bankruptcy Risk by Bayesian Method [year 12, Number 46] Related Party Transactions. The Effect of Political Connections on Relationships between Related Party Transactions and Restatement Financial Statements [year 13, Number 49] Reliability Investigating the relationship between accounting and non-accounting stock price delay risk factors with future risk premium in Tehran Stock Exchange [year 6, Number 23] Residual income. Studying The Relationship between the Use of Management Accounting innovations and Firms Performance Indicators in Companies Listed on Tehran Stock Exchange [year 8, Number 29] Risk taking. The Effect of Managerial Mechanisms of Corporate Governance on Risk Taking: Evidence from Tehran Stock Exchange [year 7, Number 28] Risk. Trend of Idiosyncratic Return and Idiosyncratic Return Volatility over the Time [year 6, Number 21] Sales growth and asset growth. Financing Constraints and firm Growth [year 7, Number 25] Shannon Entropy Modeling for Emploee Quality Measurement With Shannon Entropy Index and It’s Effect on Financial Reporting Quality [year 12, Number 48] Simultaneous Equation System The investigation of the interaction relationship between voluntary disclosure of information with Stock price synchronicity and crash risk with simultaneous equations system in the Tehran Stock Exchange [year 9, Number 36] Simultaneous Equations model. Audit Opinion Shopping and Audit Quality: Simultaneous Equations model [year 13, Number 49] Simultaneous equation system The Effect of Disclosing Earnings Forecasting Characteristics on Company Risk concerning to Real Earnings Management [year 12, Number 45] Size of Auditing Firms Auditor Resignation And Stock Price Crash Risk [year 15, Number 57] Small Firms. The Effect of Financial Statement Comparability on Trade Credit considering the role of Distressed Firms and Small Firms [year 15, Number 59] Social Capital. The Effect of Intellectual Capital and Social Capital on Fraud Detection and Audit Errors Types I and II [year 14, Number 55] Social Responsibility Reporting. The theory of planned behavior and managers’ sustainability reporting model [year 11, Number 42] Social Responsibility. Investigating the Impact of the Corporate Governance Quality on the Relationship between Bank Social Responsibility and Earnings Quality [year 15, Number 60] Social identity Effects of Social identity, Ethical values and Ethical ideologies on the Quality of Financial Statements [year 14, Number 54] Social responsibility. Investigating the Effect of Operational Cost Management on the Efficiency of Banks with the Moderating Role of Social Responsibility [year 16, Number 61] Static and Dynamic Approach. Investigating Managers' Motivations in Changing Forward-Looking Information Disclosure Using Static and Dynamic Models [year 16, Number 61] Stochastic Frontier Approach. Explaining Marketing Capability and its Effect on Company's Short-/Long-Term Performance Using Accounting Variables [year 13, Number 52] Stock Price Crash Risk Assessing the Mediating Role of Internal Control on Relationship between Employee Quality and Stock Price Crash Risk [year 15, Number 57] Stock Trading Cost. The Impact of Mechanisms of Corporate Governance on Stock Trading Cost [year 10, Number 37] Stock price. The Study of Effect Accounting Information Quality on Reflecting of information timeliness in Stock Price of Companies listed in Tehran Stock Exchange [year 6, Number 24] Stock returns Impact of Corporate Social Responsibility on the Relationship between the Disclosure of the Cost of Research and Development (R & D) and Stock Returns [year 9, Number 33] Structural Equation Model. Developing A Stategies Model of Factors Affecting Auditing Fair Value Accounting Estimates Using Modeling Approach Based on Structural Equation [year 14, Number 56] Structural Equation Modeling Approach investigating relationship between agency costs and performance assessment criteria: structural equation modeling approach [year 7, Number 27] Structural Equation Modeling. The Effect of Value Chain Efficiency on Tax Avoidance, Cash Flows, and Shareholders Wealth [year 16, Number 61] Structural Equations Identifying factors affecting the usefulness of consolidated financial reporting and presenting a proposed model using a multi-modal data-based approach [year 14, Number 56] Surplus liquidity. The effect of cost stickiness on dividend stickiness with emphasis on Surplus liquidity (Deviation from the optimal level) [year 14, Number 55] System dynamics. Modeling and Effect Investigation of the Relationship between Adaptive Market Variables by Using Cause and Effect Approach of System Dynamics [year 9, Number 35] TEPIX Direct Identification of Crisis Periods in the Tehran Stock Exchange by Emphasis on Inflation Factor [year 10, Number 37] Taxpayers. Factors Influencing the Effectiveness of Tax Audit in Iran [year 14, Number 53] Tehran Stock Exchange free cash flow, investment sensitivity and the role of agency costmoderation [year 12, Number 45] Tehran Stock Exchange (TSE). Studying the Effect of Corporate Governance on Risks Disclosure [year 8, Number 30] Tehran Stock Exchange(TSE) Optimal Time Period in Earnings Forecasting Models [year 5, Number 17] Tehran Stock Exchange. Modelling The Effective Variables for of Financial Statements Fraud Detection using Data Mining Techniques [year 9, Number 33] The ratio of price to earnings Market Transaction Characteristics and Pricing Effect of Accounting Valuation Models [year 9, Number 34] Transparency in Financial Reporting and Effective Supervision. The Impact of Management Ethics Behavior on the Relationship between Accounting Concepts and Readability in Financial Reporting [year 15, Number 58] Transparency of Financial Reporting Investigating the Impact of implementing Internal Controls Guidelines and Audit Firms Ranking on the Transparency of Financial Reporting [year 14, Number 53] Underinvestment problems. The Role of Debt Capacity in the choice of effective strategies in reducing the under investment problem [year 8, Number 30] University. Identification and Ranking of Stimuli and Indicators Affecting the Gap in the Applicability of Accounting Research: Repairing DistancesAbstract [year 12, Number 48] Variables Reduction Methods. The Usefulness of Support Vector Regression and Variables Reduction Methods in Stock Return Prediction [year 7, Number 28] Whistleblowing The Impact of Job Attachment, Professional Commitment, Organizational Commitment on Professional Skepticism and whistleblowing in Audit Profession [year 13, Number 52] abnormal returns. The Investigation on information content of the quality of earnings in the firms listed in Tehran stock exchange [year 3, Number 9] academic satisfaction. The Effect of the Activity-Based Active Learning (ABAL) Method on Academic Satisfaction of Accounting Students [year 14, Number 55] accounting conservatism The conservatism and timeliness of consolidated financial statements information [year 7, Number 26] accounting students Examining the theory of multiple intelligences on the cognitive learning levels of accounting students [year 15, Number 59] accruals quality Determinants of the level of cash holdings in Tehran stock exchange [year 3, Number 9] agency costs. Investigation the Effect of Managerial and Ownership Structures of Corporate Governance on Agency Costs. [year 6, Number 24] agency costs Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions [year 5, Number 17] agency problems. A study on the ralationship between capital structure and ownership structure of the companies listed in Tehran stock exchange [year 4, Number 13] aggressive choices Studying the relation of the personal happiness and optimism with conservative and aggressive choices of accounting [year 8, Number 32] and Competency Model. Developing internal audit managers’ competency model [year 11, Number 41] and earnings forecast accuracy Announcement of Quarterly Forecasts of Annual Earnings, Type of Earnings News, and earnings forecast accuracy [year 7, Number 27] annual reports Analyzing Investors' Objective Risk Sentiment Drivers in Annual Reports: A Meta-Synthesis Approach [year 14, Number 55] audit fees and audit risk Economic Crisis and Audit Fees [year 11, Number 43] audit quality Investigating the effect of audit quality on audit fee and Underpricing of IPOs [year 7, Number 26] auditing Evaluation the impact of framing and prior expectation on the selection of audit evidence by independent auditors and novice. [year 13, Number 51] behavioral finance Investigating the Association between Managers’ Personality Characteristics and Financial Intelligence [year 10, Number 40] bid ask spread. The effect of some corporate governance tools on information asymmetry around quarterly earnings announcement of companies listed in Tehran stock exchange. [year 4, Number 13] capital asset pricing Factor model The Expansion of Capital Asset Pricing Factor Models through Pricing Value ، Momentum and stock quality at Tehran stock exchange [year 11, Number 44] capital expenditures. Examining the impact of overconfidence of managers and the resulting information asymmetry on risk of falling of stock prices [year 9, Number 34] capital market. Investigation of Factors Influencing the Adoption of International Accounting Standards by Developing Countries [year 8, Number 30] capital structure decisions The effects of ownership structure and corporate governance on the capital structure decisions of listed companies in Tehran stock exchange [year 3, Number 9] certified public accountant An examination of the effect of tax reporting on financial reporting transparency [year 3, Number 9] concrete thinking. Investigating the Effect of Construal Mindset Orientation on Auditors’ Judgment and Decision Making: Based on Construal level Theory of Psychological Distance [year 10, Number 39] cost of capital. Seasoned Equity Offering and Agency costs [year 13, Number 50] data panel The investigation of the effect of internal control quality on conditional conservativeness in accepted companies in Tehran securities exchange [year 7, Number 26] decision makers riskseeking. The Effect of Optimism and Riskseeking Level of Managers on Investment Selling Decisions with Emphasis on Fair Value Accounting [year 12, Number 45] dimensions of economic accountability and moral accountability dimensions The impact of independence of board members and ownership concentration on the legal, economic and moral dimensions of social responsibility [year 10, Number 39] earning Management. Relationship between Diversification, Earning Management and Financial Leverage of the Firms Listed in Tehran Stock Exchange [year 5, Number 17] earning quality . The relationship between earnings and its components with stock returns with emphasize on earning quality in Tehran stock exchange [year 3, Number 9] economic value added Operational efficiency of the cash conversion cycle and its effect on the financial and non-financial performance of the production companies listed on Tehran Stock Exchange [year 12, Number 48] event study Impact of Disclosure Quality on the Behavior of Abnormal Returns: An Event Study [year 8, Number 29] expense matching. Investigating the Effect of Earnings Accuracy and stickiness on the Board of Directors bonus in Tehran Stock Exchange listed companies [year 9, Number 34] fee premiums The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists [year 6, Number 24] fight against corruption Investigating the Effect of Organizational Culture Components in the Fight against Corruption from the Perspective of AKuditors [year 14, Number 55] financial bankruptcy Comparing the matching principle effect on the quality of financial reporting for financially healthy, financially distressed and bankrupt companies [year 8, Number 29] financial constraints Effects of Managerial Sentiments and Financial Constraints on Investment Sensitivity [year 10, Number 40] financial crisis. Income Smoothing and stock price performance in financial crisis. [year 7, Number 25] financial health. Presenting the Quality Pattern of Financial Reporting with an Emphasis on The Dimensions of The Personality Type of Managers and The Role of Mediator of Financial health [year 15, Number 57] financial reporting quality. The Effect of Stock Price Synchronicity on Mispricing with an Emphasis on the Role of Financial Reporting Quality [year 15, Number 60] firm growth. investigating the Relationship between Total Accruals and Discretionary Accruals with Sales Growth, Firm's Growth and Firm's Performance in Quarterly Periods [year 14, Number 53] generalized method of moments (GMM). Firms’ Characteristics and Adjustment Speed of Dividend Payout Ratio: System-GMM and Differenced-GMM Approaches [year 10, Number 40] gross profit margin. The investigation of the impact of capital structure choice on performance stock companies [year 3, Number 9] hedge accounting The Challenges on Implementing Accounting Derivative Instruments International Financial Reporting Standards No. 9 [year 11, Number 43] information asymmetry The relationship between financial restatement and information asymmetry: Evidence from Iran [year 7, Number 28] information asymmetry. Investor sentiment and excess returns with emphasis on the mediating role of accounting conservatism [year 15, Number 59] institutional ownership The investigation of corporate governance quality, the extent of institutional ownership and information disclosure in TSE listed companies [year 6, Number 24] internal control. Corporate Governance Model of Banks [year 11, Number 41] investor behavior Survey of the effects of financial information transparency (managerial ownership ,financial information disclosure, manager duality duty) on investor's behavior in Tehran stock exchange [year 4, Number 13] job satisfaction Antecedents and Consequences of Auditor’s Role Stress [year 7, Number 28] knowledge management tools and action research Presenting a model for evolving internal audit based on knowledge management [year 12, Number 48] low investment [year 7, Number 27] management ownership Studying the effect of company ownership structure on audit fee and opinion of independent auditors of companies [year 6, Number 24] mandatory disclosure Evaluation of disclosure of financial information on the cost of capital based on CAPM model [year 4, Number 13] merger and acquisition implications. Identifying and assessing the challenges and barriers to the process of merging and prospering companies in Iran and providing effective strategies for its success. [year 10, Number 39] multivariate decision making model. Explaining a Model for Measuring Corporate Information Environment [year 9, Number 33] net loss Investigating the Focus of Investors on the persistence of Accruals and Cash Flows in Loss Reporting Years [year 10, Number 37] net sales to total assets Comparing the Surveys of the Operation of Public Companies before and after Assignment in Stocks Exchange [year 5, Number 17] neural network Investigating the Determinants of Inventory Holding and Ranking them Using Decision Tree and Neural Network Algorithms [year 7, Number 27] organizational pathology Identifying the effective factors on the implementation of modern government accounting (Case study: Tax Affairs Organization) [year 12, Number 47] ownership structure the effect of ownership structure on the relationship between related party transactions and investment efficiency [year 8, Number 31] panel data. Survey on ralation between abnormal accruals, ownership concentration as corporate governance mechanisms and Firm's characteristics [year 3, Number 9] performance. Fixed Asset Revaluation, Future Firm Performance And Stock Return [year 13, Number 49] persuasive interest-oriented approaches Designing a Model CEO of Persuasive Practices in Financial Reporting Based on Grand Theory [year 12, Number 47] professional judgment. The effect of professionalism, antisocial and overconfidence on their judgments to resolve the conflict between the auditor and management [year 8, Number 32] provide analytical methods The role of the auditor voice and team-oriented Leadership’ supervisor on the effectiveness of the audit performance [year 9, Number 34] psychological empowerment Modeling the Moderating Role of Accounting Information, Role Clarity and Psychological Empowerment on the Effect of Comprehensive Performance Measurement System and Managerial Performance: A Case Study in Regional Electricity Companies, Iran [year 10, Number 37] ranking Identifying and ranking the factors influencing social audit by using Topsis [year 7, Number 28] relative information content The information content of accounting determined-risk measures in predicting systematic risk [year 3, Number 9] repetitive and non-repetitive AQPs Number and Type of Audit Qualification Paragraphs: Audit Firms’ Characteristics as Differentiation Surrogates [year 13, Number 50] risk premium based company characteristics. The effect of voluntary disclosure of information on risk premium based company characteristics in each of the capital market cycles [year 13, Number 51] skewness Market Anomalies on Return [year 11, Number 44] static and dynamic approaches The Effects of Information Symmetry on the Relationship between Management Earnings Forecast and Firm Risk using Static and Dynamic approaches [year 11, Number 44] stock returns. The effect of CEO influence on the relationship between firm performance and CEO turnover [year 10, Number 39] structural equation A Model for identifying and ranking the skills needed for accounting graduates [year 8, Number 32] structural equation modeling Presenting a framework for detecting fraud risk factors affecting fraud occurrence in banks (Case study: Resalat Banks in Isfahan, Iran) [year 11, Number 41] systematic measurement errors. The implications of piecewise linear process of normal accruals [year 11, Number 42] tehran stock exchange (TSE) The investigation of performance of family and non-family firms listed in tehran stock exchange (TSE) [year 4, Number 13] the delay in reporting Investigating Factors Affecting Delays in Reporting the Audited Annual Financial Statements of the Firms Listed [year 6, Number 21] the fluctuation of stock prices. Investigating the impact of the growth trend of corona disease, digital currencies, and the fluctuation of stock prices on the price bubble of stocks admitted to the Tehran Stock Exchange. [year 14, Number 54] thematic analysis Non-financial measures reporting in Iran [year 13, Number 49] total accruals. Impact of accounting quality on material control weaknesses of internal control [year 10, Number 37] unclean audit reports and audit failure Audit Failure, Audit Opinion and Auditor’s Remarks: The Role of Audit Partner Busyness [year 9, Number 36] under-leverage Managerial Overconfidence and Speed of Leverage Adjustment [year 13, Number 51] volatility of asset returns Investigating the Determinants of Financial Statements Comparability in Tehran Stock Exchange Listed Companies [year 9, Number 35]