Empirical Studies in Financial Accounting

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Keyword Index
A
  • Accounting Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024, Pages 97-137]
  • Accounting platforms The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies [Volume 21, Issue 83, 2024, Pages 213-266]
  • Accounting Schools The Emergence of the Radicalism Approach of Applying Fundamental Changes in the Accounting Profession: A Test of Interactive Qualitative Method [Volume 21, Issue 84, 2024, Pages 229-277]
  • Audit The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [Volume 21, Issue 83, 2024, Pages 121-162]
  • Audit Committee Audit Committee Performance Evaluation Model: Indicators and Importance of Each [Volume 21, Issue 81, 2024, Pages 1-51]
  • Audit Committee Chair The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [Volume 21, Issue 81, 2024, Pages 273-306]
  • Auditing Profession Pressure Contextualizing the Auditors' Bricolage Strategic Thinking Functions in Controlling the Occurrence of Auditing Profession Pressure Spillover Disorders [Volume 21, Issue 84, 2024, Pages 197-287]
  • Auditor Independence The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
  • Auditor judgment The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
  • Auditor Selection The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [Volume 21, Issue 81, 2024, Pages 273-306]
  • Audit Quality The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [Volume 21, Issue 81, 2024, Pages 273-306]
  • Audit Quality The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [Volume 21, Issue 83, 2024, Pages 121-162]
  • Audit Quality The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
B
  • Balance and Social Equality Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market [Volume 21, Issue 82, 2024, Pages 205-255]
  • Balanced Scorecard (BSC) Dimensions Evaluating Employee Performance Using the Balanced Scorecard Approach Following the Deployment of the Electronic Fund Request System: A Case Study of the General Treasury Department [Volume 21, Issue 82, 2024, Pages 167-204]
  • Bricolage Strategic Thinking Contextualizing the Auditors' Bricolage Strategic Thinking Functions in Controlling the Occurrence of Auditing Profession Pressure Spillover Disorders [Volume 21, Issue 84, 2024, Pages 197-287]
C
  • Caudillo's Theory The Motivational Contexts of the Governance Hegemony of Family Ownership: Reflecting on Caudillo's Governance Theory [Volume 21, Issue 84, 2024, Pages 279-316]
  • Cognitive Disorder Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process [Volume 21, Issue 82, 2024, Pages 257-306]
  • Competition Strength The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 137-166]
  • Competition Strength The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 99-136]
  • Conservatism The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [Volume 21, Issue 83, 2024, Pages 121-162]
  • Contingency factors The Relationship between Contingency Factors and Non-Financial Sustainability Performance: The Moderating Role of Managers' Behavioral Dimensions [Volume 21, Issue 82, 2024, Pages 43-98]
  • Corporate Governance Investigating the Impact of Corporate Governance Structures on the Adoption, Quantity, and Quality of Sustainability Reports: A Systematic Review [Volume 21, Issue 84, 2024, Pages 41-97]
  • Corporate reporting Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach [Volume 21, Issue 83, 2024, Pages 77-120]
D
  • Design Science Research Methodology Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024, Pages 97-137]
  • Digital Accounting Systems Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems [Volume 21, Issue 84, 2024, Pages 135-177]
  • Disclosure Drivers of Corporate Water Reporting [Volume 21, Issue 81, 2024, Pages 139-178]
E
  • Earnings management The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [Volume 21, Issue 83, 2024, Pages 121-162]
  • Earnings quality Accounting Asset Informativeness Based on Intrinsic and Optional Factors and Investors' Beliefs: Investigating the Effects of Accounting Earnings Quality [Volume 21, Issue 82, 2024, Pages 1-42]
  • Economic boom The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment [Volume 21, Issue 83, 2024, Pages 43-76]
  • Economic Recession The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment [Volume 21, Issue 83, 2024, Pages 43-76]
  • Effective Fields The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies [Volume 21, Issue 83, 2024, Pages 213-266]
  • Efficiency Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange [Volume 21, Issue 81, 2024, Pages 179-225]
  • Environmental Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 137-166]
  • Environmental Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 99-136]
  • Evaluation Matrix The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies [Volume 21, Issue 83, 2024, Pages 213-266]
F
  • Family Ownership The Motivational Contexts of the Governance Hegemony of Family Ownership: Reflecting on Caudillo's Governance Theory [Volume 21, Issue 84, 2024, Pages 279-316]
  • Financial Expertise The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality [Volume 21, Issue 81, 2024, Pages 273-306]
  • Financial Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 137-166]
  • Financial Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 99-136]
  • Financial reporting A Financial Reporting Model for Regional Electric Companies in Iran [Volume 21, Issue 84, 2024, Pages 1-40]
  • Financial Stability Integration Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange [Volume 21, Issue 81, 2024, Pages 179-225]
  • Financial Technologies Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech) [Volume 21, Issue 83, 2024, Pages 163-212]
  • Fundamental Changes The Emergence of the Radicalism Approach of Applying Fundamental Changes in the Accounting Profession: A Test of Interactive Qualitative Method [Volume 21, Issue 84, 2024, Pages 229-277]
G
  • General Treasury Department Evaluating Employee Performance Using the Balanced Scorecard Approach Following the Deployment of the Electronic Fund Request System: A Case Study of the General Treasury Department [Volume 21, Issue 82, 2024, Pages 167-204]
  • Generational Accounting Evaluating the Reduction of Government Financial Burden through the Typology of Drivers Affecting Generational Accounting in the Capital Market [Volume 21, Issue 81, 2024, Pages 227-272]
  • Governance Hegemony The Motivational Contexts of the Governance Hegemony of Family Ownership: Reflecting on Caudillo's Governance Theory [Volume 21, Issue 84, 2024, Pages 279-316]
H
  • Human Rights Accounting Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market [Volume 21, Issue 82, 2024, Pages 205-255]
I
  • Inaccuracy of Accountants The Effect of Religious Beliefs and the Mediating Role of Professional Ethics on Accountants’ Inaccuracy in Preparing Financial Statements [Volume 21, Issue 83, 2024, Pages 267-304]
  • Information Quality Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems [Volume 21, Issue 84, 2024, Pages 135-177]
  • Intention to Continue Using Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems [Volume 21, Issue 84, 2024, Pages 135-177]
  • Intrinsic and Optional Company Factors Accounting Asset Informativeness Based on Intrinsic and Optional Factors and Investors' Beliefs: Investigating the Effects of Accounting Earnings Quality [Volume 21, Issue 82, 2024, Pages 1-42]
  • Investors' beliefs Accounting Asset Informativeness Based on Intrinsic and Optional Factors and Investors' Beliefs: Investigating the Effects of Accounting Earnings Quality [Volume 21, Issue 82, 2024, Pages 1-42]
L
  • Labor Market Considerations The Effect of Financial Rewards, Market Considerations, Personality, Social Values, and Professional Training on Choosing a Public Sector Accountant Job [Volume 21, Issue 84, 2024, Pages 99-134]
M
  • Managers' Behavioral Dimensions The Relationship between Contingency Factors and Non-Financial Sustainability Performance: The Moderating Role of Managers' Behavioral Dimensions [Volume 21, Issue 82, 2024, Pages 43-98]
  • Mental a lawsuits.ccounting The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
  • Metaheuristic Algorithms Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange [Volume 21, Issue 81, 2024, Pages 179-225]
  • Minority and Majority Shareholders Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market [Volume 21, Issue 82, 2024, Pages 205-255]
P
  • Pathology Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process [Volume 21, Issue 82, 2024, Pages 257-306]
  • Performance evaluation Audit Committee Performance Evaluation Model: Indicators and Importance of Each [Volume 21, Issue 81, 2024, Pages 1-51]
  • Policymaking Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach [Volume 21, Issue 83, 2024, Pages 77-120]
  • PRISMA Checklist Investigating the Impact of Corporate Governance Structures on the Adoption, Quantity, and Quality of Sustainability Reports: A Systematic Review [Volume 21, Issue 84, 2024, Pages 41-97]
R
  • Regional Electric Companies A Financial Reporting Model for Regional Electric Companies in Iran [Volume 21, Issue 84, 2024, Pages 1-40]
  • Reporting drivers Drivers of Corporate Water Reporting [Volume 21, Issue 81, 2024, Pages 139-178]
  • Robust planning Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach [Volume 21, Issue 83, 2024, Pages 77-120]
S
  • Scenario Analysis Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach [Volume 21, Issue 83, 2024, Pages 77-120]
  • Scenario Matrices Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech) [Volume 21, Issue 83, 2024, Pages 163-212]
  • Science mapping Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis [Volume 21, Issue 81, 2024, Pages 97-137]
  • Social Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 137-166]
  • Social Performance The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance [Volume 21, Issue 82, 2024, Pages 99-136]
  • Social Values The Effect of Financial Rewards, Market Considerations, Personality, Social Values, and Professional Training on Choosing a Public Sector Accountant Job [Volume 21, Issue 84, 2024, Pages 99-134]
  • Speed of working capital adjustment The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment [Volume 21, Issue 83, 2024, Pages 43-76]
  • Spillover Disorders Contextualizing the Auditors' Bricolage Strategic Thinking Functions in Controlling the Occurrence of Auditing Profession Pressure Spillover Disorders [Volume 21, Issue 84, 2024, Pages 197-287]
  • Startup The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies [Volume 21, Issue 83, 2024, Pages 213-266]
  • Strategic Management Accounting Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech) [Volume 21, Issue 83, 2024, Pages 163-212]
  • System Quality Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems [Volume 21, Issue 84, 2024, Pages 135-177]
T
  • Team Orientation Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process [Volume 21, Issue 82, 2024, Pages 257-306]
  • The Desirability of Banks' Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange [Volume 21, Issue 81, 2024, Pages 179-225]
  • The trend of performance defense costs in The Effect of Mental Accounting on Audit Quality [Volume 21, Issue 83, 2024, Pages 1-42]
U
  • Users of information A Financial Reporting Model for Regional Electric Companies in Iran [Volume 21, Issue 84, 2024, Pages 1-40]
W
  • Water management Drivers of Corporate Water Reporting [Volume 21, Issue 81, 2024, Pages 139-178]
  • Working Capital The Effect of Economic Booms and Recessions on the Speed of Working Capital Adjustment [Volume 21, Issue 83, 2024, Pages 43-76]
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