Keyword Index

A

  • Accountability Barriers Public Accountability in Audit Firms: Exploring Auditors' Perspectives [Volume 15, Issue 3, 2023, Pages 29-52]
  • Accountability Catalysts Public Accountability in Audit Firms: Exploring Auditors' Perspectives [Volume 15, Issue 3, 2023, Pages 29-52]
  • Accountants The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]
  • Agency cost Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts [Volume 15, Issue 4, 2023, Pages 59-86]
  • Agency Problems The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Agency Theory The effect of Institutional Investors’ Distraction on the stickiness of the board of directors' compensation with an emphasis on management's overconfidence [Volume 15, Issue 2, 2023, Pages 65-88]
  • Analytical Hierarchy Process A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [Volume 15, Issue 3, 2023, Pages 53-74]
  • Audit Committee Characteristics The Impact of Audit Committee Characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: Evidence from Iran [Volume 15, Issue 4, 2023, Pages 1-32]
  • Audit Firms' Accountability Public Accountability in Audit Firms: Exploring Auditors' Perspectives [Volume 15, Issue 3, 2023, Pages 29-52]
  • Auditing Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [Volume 15, Issue 3, 2023, Pages 75-102]
  • Auditors' Conservatism The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Auditors' professional reports Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]
  • Audit Quality Moderating Effect of Earning Quality and Audit Quality on the Relationship between Readability of Financial Reporting and Cost of Financing in Firms Listed in Tehran Stock Exchange [Volume 15, Issue 4, 2023, Pages 33-58]

B

  • Bank A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [Volume 15, Issue 3, 2023, Pages 53-74]
  • Bonus shares The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]
  • Budgeting Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]
  • Business Strategy The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]

C

  • Cash dividends The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]
  • CEO job concern The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]
  • Classification Shifting The Impact of Audit Committee Characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: Evidence from Iran [Volume 15, Issue 4, 2023, Pages 1-32]
  • Climate Changes The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]
  • Company Return Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Corporate governance The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness [Volume 15, Issue 2, 2023, Pages 1-32]
  • Corporate governance The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Corporate governance The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [Volume 15, Issue 4, 2023, Pages 87-112]

D

  • Digital Technologies Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [Volume 15, Issue 3, 2023, Pages 75-102]
  • Dual dividends The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]

E

  • Earning Management The Impact of Audit Committee Characteristics and Audit Fees on Classification Shifting of Items in the Income Statement: Evidence from Iran [Volume 15, Issue 4, 2023, Pages 1-32]
  • Earnings Persistence Investigating the Relationship between Earnings Persistence, Institutional Investors Monitoring, and Types of Political Connections [Volume 15, Issue 4, 2023, Pages 113-134]
  • Economic uncertainty The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [Volume 15, Issue 3, 2023, Pages 129-156]
  • Environmental Dimensions The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [Volume 15, Issue 4, 2023, Pages 87-112]
  • Environmental Scanning The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]
  • Exploratory and Confirmatory Factor Analysis    The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]

F

  • Financial Leverage Adjustment Speed The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [Volume 15, Issue 3, 2023, Pages 129-156]
  • Financial risk The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness [Volume 15, Issue 2, 2023, Pages 1-32]
  • Financial Statement Comparability Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]

G

  • Goal programming A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [Volume 15, Issue 3, 2023, Pages 53-74]
  • Going Concern Opinion The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]

H

  • Hospitals Performance Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals) [Volume 15, Issue 4, 2023, Pages 135-158]

I

  • Institutional Investors’ Distraction The effect of Institutional Investors’ Distraction on the stickiness of the board of directors' compensation with an emphasis on management's overconfidence [Volume 15, Issue 2, 2023, Pages 65-88]
  • Integrated Reporting Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts [Volume 15, Issue 4, 2023, Pages 59-86]
  • Intellectual capital The effect of management ability on the increase of investment in intellectual capital in companies listed on the Tehran Stock Exchange, emphasizing the role of the CEO's job concern [Volume 15, Issue 2, 2023, Pages 113-140]
  • Internal Control Systems Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals) [Volume 15, Issue 4, 2023, Pages 135-158]
  • Intra-Organizational Information Quality Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals) [Volume 15, Issue 4, 2023, Pages 135-158]
  • Investment The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [Volume 15, Issue 3, 2023, Pages 129-156]
  • Investors' Sentiment The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]

K

  • Keywords: Water Resources Management The Role of Accountants in Water Resources Management with Emphasis on Climate Changes: Exploratory and Confirmatory Factor Analysis [Volume 15, Issue 1, 2023, Pages 49-72]
  • KLD Index The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [Volume 15, Issue 4, 2023, Pages 87-112]
  • Knightian Uncertainty The Impact of Business Strategy and Firm Alertness on Risk Disclosure: An Analysis of Environmental Uncertainty [Volume 15, Issue 2, 2023, Pages 33-64]

L

  • Legal Risk The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Liquidity Risk A Combined Analytical Hierarchy Process-Goal Programming Model for the Optimization of Bank Liquidity [Volume 15, Issue 3, 2023, Pages 53-74]

M

  • Managerial Empire-building The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Marginal Value of Capital Expenditure Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Marginal Value of Cash Holding Investigating the Effect of Financial Statement Comparability on the Marginal Value of Cash Holdings and Marginal Value of Capital Expenditure: Instrumental Variables Approach [Volume 15, Issue 1, 2023, Pages 125-148]
  • Misstatement The Effect of Investor Sentiment on the Likelihood of Misstatement of Financial Statements and Auditor Conservatism [Volume 15, Issue 1, 2023, Pages 1-20]
  • Moral disengagement Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [Volume 15, Issue 3, 2023, Pages 103-128]

N

  • Nonlinear Threshold Model Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]

O

  • Organizational Ethical Behaviors Investigation of the Effect of Internal Control Effectiveness on Hospitals` Performance by Considering the Mediating Role of Intra-Organizational Information Quality and Organizational Ethical Behaviors (Case study: the Public Hospitals) [Volume 15, Issue 4, 2023, Pages 135-158]

P

  • Performance of Business Units The effect of the quality of environmental dimensions on the performance of business units according to the mediating role of corporate governance [Volume 15, Issue 4, 2023, Pages 87-112]
  • Price-earnings ratio The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]

R

  • Rational Stock Pricing Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]
  • Readability of financial reporting Moderating Effect of Earning Quality and Audit Quality on the Relationship between Readability of Financial Reporting and Cost of Financing in Firms Listed in Tehran Stock Exchange [Volume 15, Issue 4, 2023, Pages 33-58]
  • Risk taking Development of the auditor's risk tolerance model with the aim of improving the auditor's professional judgment (multifaceted foundation data approach) [Volume 15, Issue 2, 2023, Pages 141-157]

S

  • Shareholder Competition Intensity Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Shareholders' Expected Return Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts [Volume 15, Issue 4, 2023, Pages 59-86]
  • Share of Government Owners Evaluation of the Relationship between Shareholder Competition Intensity and Performance and Value of Active Stock Exchange Companies: Evidence from Managerial Entrenchment or Convergence of Interests [Volume 15, Issue 1, 2023, Pages 73-98]
  • Signaling Theory Shareholders’ Reaction to Information Content Disclosure of the Integrated Reporting Framework under Interest Conflicts [Volume 15, Issue 4, 2023, Pages 59-86]
  • Social cognition theory Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [Volume 15, Issue 3, 2023, Pages 103-128]
  • Social exchange theory Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [Volume 15, Issue 3, 2023, Pages 103-128]
  • Stakeholders Auditing in the Digital Era: Fuzzy Delphi and Mabak Methods in Iran [Volume 15, Issue 3, 2023, Pages 75-102]
  • Stickiness The moderating role of corporate governance on the relationship between financial risk and cost of goods sold stickiness [Volume 15, Issue 2, 2023, Pages 1-32]
  • Stock Bubble Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]
  • Stock Price The Impact of Dividend Payment Patterns and Price-to-Earnings Ratio on the Market Value of Companies Listed on the Tehran Stock Exchange [Volume 15, Issue 1, 2023, Pages 99-124]
  • Stock Price Crash Assessing the risk of falling stock prices and its alignment with price bubbles based on the rational stock pricing structure [Volume 15, Issue 3, 2023, Pages 1-28]
  • Systematic literature review Evaluating weaknesses and approaches to improve budgeting in companies: A systematic literature review [Volume 15, Issue 2, 2023, Pages 89-112]

T

  • Tax Avoidance The investigation of the relationship between tax avoidance and managerial empire-building considering corporate governance [Volume 15, Issue 1, 2023, Pages 21-48]
  • Transparency Public Accountability in Audit Firms: Exploring Auditors' Perspectives [Volume 15, Issue 3, 2023, Pages 29-52]

U

  • Unethical pro-organizational behaviors Investigating Factors Affecting the Unethical Pro-organizational Behaviors of Accountants: Social Exchange Theory and Social Cognition Theory [Volume 15, Issue 3, 2023, Pages 103-128]