Keyword Index

A

  • Accounting conservatism Board Network and Accounting Conditional Conservatism [Volume 17, Issue 4, 2025, Pages 13-26]
  • Accounting Financial Expertise Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [Volume 17, Issue 1, 2025, Pages 129-154]
  • Accounting Information Quality The Moderating Role of the Probability of Earnings Manipulation on the Relationship between Financing Constraints and Accounting Information Quality [Volume 17, Issue 3, 2025, Pages 121-154]
  • Audit Committee Chair Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [Volume 17, Issue 1, 2025, Pages 129-154]
  • Auditing Gender in Auditing Literature: A Bibliometric Analysis [Volume 17, Issue 4, 2025, Pages 39-52]
  • Auditor Change Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change? [Volume 17, Issue 2, 2025, Pages 125-168]

B

  • Black-Scholes option pricing error Comparative Meta-Analysis of Arbitrage Opportunities in Option Pricing Models: Evidence from Black-Scholes, Heston, and Binomial Models [Volume 17, Issue 1, 2025, Pages 95-128]
  • Board of Directors Board Network and Accounting Conditional Conservatism [Volume 17, Issue 4, 2025, Pages 13-26]

C

  • Cash holdings Examining the Impact of CEO Media Coverage on Firm Value: The Mediating Role of Cash Holdings [Volume 17, Issue 2, 2025, Pages 37-66]
  • CEO Media Coverage Examining the Impact of CEO Media Coverage on Firm Value: The Mediating Role of Cash Holdings [Volume 17, Issue 2, 2025, Pages 37-66]
  • CEO Power CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages [Volume 17, Issue 1, 2025, Pages 63-94]
  • Corporate Life Cycle CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages [Volume 17, Issue 1, 2025, Pages 63-94]

D

  • Dividend payout ratio The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints [Volume 17, Issue 4, 2025, Pages 27-38]

E

  • Earnings management CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages [Volume 17, Issue 1, 2025, Pages 63-94]
  • Earnings management Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [Volume 17, Issue 1, 2025, Pages 129-154]
  • Earnings management Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change? [Volume 17, Issue 2, 2025, Pages 125-168]
  • Economic uncertainty Economic Uncertainty and Financial Reporting Readability [Volume 17, Issue 4, 2025, Pages 1-12]
  • Equity Mispricing Impact of Difficulty of Financial Report Readability on Stock Mispricing: The Moderating Role of Majority Real Shareholders Ownership and Institutional Ownership [Volume 17, Issue 3, 2025, Pages 155-184]

F

  • Financial Decision-Making Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions [Volume 17, Issue 3, 2025, Pages 77-120]
  • Financial Report Readability Impact of Difficulty of Financial Report Readability on Stock Mispricing: The Moderating Role of Majority Real Shareholders Ownership and Institutional Ownership [Volume 17, Issue 3, 2025, Pages 155-184]
  • Financing constraints The Moderating Role of the Probability of Earnings Manipulation on the Relationship between Financing Constraints and Accounting Information Quality [Volume 17, Issue 3, 2025, Pages 121-154]
  • Firm Value Examining the Impact of CEO Media Coverage on Firm Value: The Mediating Role of Cash Holdings [Volume 17, Issue 2, 2025, Pages 37-66]
  • Fog index Economic Uncertainty and Financial Reporting Readability [Volume 17, Issue 4, 2025, Pages 1-12]
  • Fraud Hexagon  Elements Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting [Volume 17, Issue 2, 2025, Pages 67-108]
  • Fraud Tolerance Moral Disengagement Theory of Planned Behavior (TPB) Ethical Decision Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement [Volume 17, Issue 4, 2025, Pages 53-62]
  • Fraudulent Financial Reporting Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting [Volume 17, Issue 2, 2025, Pages 67-108]
  • Free Cash Flows The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints [Volume 17, Issue 4, 2025, Pages 27-38]

G

H

  • Heston option pricing error Comparative Meta-Analysis of Arbitrage Opportunities in Option Pricing Models: Evidence from Black-Scholes, Heston, and Binomial Models [Volume 17, Issue 1, 2025, Pages 95-128]
  • Human & Financial Slack Resources The Investigation Effect of Slack Resources on Profitability with an Emphasis on the Size Factor of Companies [Volume 17, Issue 1, 2025, Pages 1-32]

I

  • Institutional ownership Impact of Difficulty of Financial Report Readability on Stock Mispricing: The Moderating Role of Majority Real Shareholders Ownership and Institutional Ownership [Volume 17, Issue 3, 2025, Pages 155-184]
  • Integrated Reporting Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making [Volume 17, Issue 3, 2025, Pages 35-76]
  • Internal Cash Flow The Effect of Sustainability Reporting on Investment Sensitivity to Internal Cash Flow [Volume 17, Issue 2, 2025, Pages 109-124]
  • Investment Intention The Impact of Personality Traits on Investment Decisions: The Mediating Role of Belief about Tail Events, Extrapolative Beliefs, and Expectations [Volume 17, Issue 2, 2025, Pages 1-36]
  • Iranian Capital Market Board Network and Accounting Conditional Conservatism [Volume 17, Issue 4, 2025, Pages 13-26]

J

  • Job Adaptability The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence [Volume 17, Issue 1, 2025, Pages 33-62]
  • Job Performance The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence [Volume 17, Issue 1, 2025, Pages 33-62]

K

  • Key Drivers Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions [Volume 17, Issue 3, 2025, Pages 77-120]

M

  • Making Accounting Ethics Examining the Cognitive Antecedents of Fraud Tolerance: A Structural Model Integrating TPB and Moral Disengagement [Volume 17, Issue 4, 2025, Pages 53-62]
  • Management Accountant The Relationship between Job Compatibility and Job Performance of Management Accountants: The mediating Role of Business Intelligence [Volume 17, Issue 1, 2025, Pages 33-62]
  • Material Misstatements Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [Volume 17, Issue 1, 2025, Pages 129-154]
  • Meta-synthesis A Systematic Review of the Literature on Evaluating the Performance of Independent Auditors with a Meta-Synthesis Approach [Volume 17, Issue 3, 2025, Pages 1-34]
  • Modified Audit Opinion Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change? [Volume 17, Issue 2, 2025, Pages 125-168]

N

  • Neurocognitive Accounting Providing a Framework for Understanding the Future Consequences of Neurocognitive Accounting in the Capital Market: Scenario Planning of Key Drivers effective in the Quality of Financial Decisions [Volume 17, Issue 3, 2025, Pages 77-120]

O

  • Ownership concentration Ownership Concentration and Auditors' Professional Responsibility Regarding Earnings Management: Does a Modified Audit Opinion Lead to Auditor Change? [Volume 17, Issue 2, 2025, Pages 125-168]

P

  • Performance Evaluation A Systematic Review of the Literature on Evaluating the Performance of Independent Auditors with a Meta-Synthesis Approach [Volume 17, Issue 3, 2025, Pages 1-34]
  • Probability of Earnings Manipulation The Moderating Role of the Probability of Earnings Manipulation on the Relationship between Financing Constraints and Accounting Information Quality [Volume 17, Issue 3, 2025, Pages 121-154]
  • Profitability The Investigation Effect of Slack Resources on Profitability with an Emphasis on the Size Factor of Companies [Volume 17, Issue 1, 2025, Pages 1-32]
  • Prospective Strategy The Effect of Defensive and Prospective Business Strategies on Cash Dividend Payments: The Moderating Role of Free Cash Flows and Financial Constraints [Volume 17, Issue 4, 2025, Pages 27-38]

R

  • Readability Economic Uncertainty and Financial Reporting Readability [Volume 17, Issue 4, 2025, Pages 1-12]
  • Real Shareholders Ownership Impact of Difficulty of Financial Report Readability on Stock Mispricing: The Moderating Role of Majority Real Shareholders Ownership and Institutional Ownership [Volume 17, Issue 3, 2025, Pages 155-184]
  • Reclassification CEO Power and Reclassification-Based Earnings Management Across Corporate Life Cycle Stages [Volume 17, Issue 1, 2025, Pages 63-94]

S

  • Sensitivity of Investment The Effect of Sustainability Reporting on Investment Sensitivity to Internal Cash Flow [Volume 17, Issue 2, 2025, Pages 109-124]
  • Size of Companies The Investigation Effect of Slack Resources on Profitability with an Emphasis on the Size Factor of Companies [Volume 17, Issue 1, 2025, Pages 1-32]
  • Sustainability Reporting The Effect of Sustainability Reporting on Investment Sensitivity to Internal Cash Flow [Volume 17, Issue 2, 2025, Pages 109-124]

T

  • Three-Dimensional Matrix Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making [Volume 17, Issue 3, 2025, Pages 35-76]

V

  • Value Creation Effectiveness of the Integrated Reporting Pattern under Fintech Development Consequence: The 3D Matrix Mechanism for Creating Value for Stakeholders' Decision Making [Volume 17, Issue 3, 2025, Pages 35-76]