Empirical Studies in Financial Accounting

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Keyword Index
A
  • Accounting earnings Management COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
  • Accounting variables Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
  • Agency Theory Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • Artificial Neural Network Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • Audit Committee Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
  • Audit Quality Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
B
  • Bankruptcy risk The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
  • Bayesian model averaging method Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
  • Benford’s Law Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
  • Board Gender Diversity Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
C
  • Cash flows The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
  • CEO Power Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [Volume 22, Issue 87, 2025, Pages 227-266]
  • Challenges and Barriers Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • Cloud Accounting Platform Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
  • Competitive Effectiveness The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
  • Complexity Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [Volume 22, Issue 86, 2025, Pages 81-126]
  • Comprehensive Disclosure Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders [Volume 22, Issue 86, 2025, Pages 127-176]
  • Conditional Conservatism of Accounting The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • Corporate Accountability Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • Corporate Governance Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • Cosmetic Earnings Management Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
  • COVID-19 COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
  • Cybersecurity Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
D
  • Debt Financing The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • Digital Assets Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
  • Disclosure Timing Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
E
  • Earnings management Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • Economic policy uncertainty The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • Economic sanctions The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • Environmental Investigating the Impact of Board Gender Diversity on ESG Disclosure: The Moderating Role of Audit Committee Characteristics [Volume 22, Issue 88, 2025, Pages 101-142]
  • Environmental Disclosure Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • EPS pressure Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • ESG disclosure Investigating the Impact of Sustainability Reporting on Financial Performance: A Systematic Review [Volume 22, Issue 88, 2025, Pages 1-52]
F
  • Fair value Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
  • Financial Disclosure Earnings Disclosure Pressure and Its Impact on Corporate Sustainability Reporting: An Analysis of the Moderating Role of Corporate Governance [Volume 22, Issue 88, 2025, Pages 281-325]
  • Financial Fraud Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
  • Financial Performance The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • Financial Performance Investigating the Impact of Sustainability Reporting on Financial Performance: A Systematic Review [Volume 22, Issue 88, 2025, Pages 1-52]
  • Financial reporting Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
G
  • Government Payment Systems The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • Government shortcomings Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • Graph mining The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • Grounded Theory approach Exploring the Pattern of Financial Reporting Complexity: A Grounded Theory Approach [Volume 22, Issue 86, 2025, Pages 81-126]
H
  • Hegemonic Powerism Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
I
  • Information Technology Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • Innovation Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
  • Integrated Financial Management Information System (IFMIS) The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
  • Intellectual Structure Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis [Volume 22, Issue 88, 2025, Pages 143-179]
  • Internal Auditing Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • Intertextuality Function Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders [Volume 22, Issue 86, 2025, Pages 127-176]
  • Investment Inefficiency Chief Executive Officer Power and Overinvestment: Linear and Non-linear Approach [Volume 22, Issue 87, 2025, Pages 227-266]
  • Investment in Fixed Assets The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
J
  • Jaguar Algorithm The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
K
  • Keyword co-occurrence Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis [Volume 22, Issue 88, 2025, Pages 143-179]
  • Keywords: Direct payment to final beneficiary The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
L
  • Life Cycle Life Cycle and Cosmetic Earnings Management: The Moderating Role of Audit Quality [Volume 22, Issue 88, 2025, Pages 181-128]
M
  • Management Accounting The Framework of the Management Accounting Phenomenon with the Six Sigma Approach [Volume 22, Issue 86, 2025, Pages 265-299]
  • Managerial Knowledge Heterogeneity Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • Market Attention Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
  • Market Performance Investigating the Impact of Sustainability Reporting on Financial Performance: A Systematic Review [Volume 22, Issue 88, 2025, Pages 1-52]
  • Mathematical Functions Matrix Expanding the Mathematical Functions Matrix for the Futurology of Intertextuality in Comprehensive Disclosure for Stakeholders [Volume 22, Issue 86, 2025, Pages 127-176]
  • Mutual Matrices Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified Based on Mutual Matrices [Volume 22, Issue 87, 2025, Pages 135-178]
O
  • Operating Cash Flow Volatility The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • Opportunistic Accounting The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • Ownership Structure The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [Volume 22, Issue 85, 2025, Pages 171-206]
P
  • Paradigmatic phenomenology The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • Peer Effects Peer Effects in the Disclosure Timing of Financial Statements [Volume 22, Issue 85, 2025, Pages 207-236]
  • Political control The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [Volume 22, Issue 85, 2025, Pages 171-206]
  • Political cost The Effect of Presidential Elections on Earnings Management with the Moderating Role of Ownership Structure [Volume 22, Issue 85, 2025, Pages 171-206]
  • Ponzi Scheme The Ontological Nature of Ponzi in the Emergence of Opportunistic Accounting Practices: Presenting a Paradigmatic Phenomenological Model [Volume 22, Issue 88, 2025, Pages 219-325]
  • Professional Disorders Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
  • Protection of Intellectual Property Rights Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
  • Public Sector Financial Management (PFM) The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
Q
  • Quadratic Programming Modeling the Detection of Firms Financial Fraud under the Implementation of Artificial Neural Network Evaluation Algorithms [Volume 22, Issue 87, 2025, Pages 83-134]
R
  • Real Earnings Management COVID-19 and Earnings Management through Classification Shifting [Volume 22, Issue 85, 2025, Pages 1-36]
  • Research and Development expenditure Intellectual Property Protection and Innovation: Analysis of the Mediating Role of Research and Development Expenditure and Financial Restrictions of the Company [Volume 22, Issue 85, 2025, Pages 123-170]
S
  • Social benefits Identifying and Prioritizing Factors Related to Agency Theory, Government Shortcomings, and the Consequences of Critical Theory Maturity in Accounting and the Quality of Social Benefits [Volume 22, Issue 86, 2025, Pages 39-80]
  • Social Responsibility The Quality of Financial Reporting as a Motivation for Charity, Signaling, and Investment Activities of Social Responsibility [Volume 22, Issue 85, 2025, Pages 237-273]
  • Social Responsibility The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing [Volume 22, Issue 87, 2025, Pages 267-304]
  • Stock Price Crash. Risk The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [Volume 22, Issue 85, 2025, Pages 83-122]
  • Systematic risk Investigating the Impact of Accounting and Financial Variables on Stock Systematic Risk: A Bayesian Model Averaging Approach [Volume 22, Issue 85, 2025, Pages 37-82]
T
  • Tax Evasion The Impact of Sanctions on Tax Evasion in Related-Party Transactions: A Hybrid Graph Mining-Fuzzy Metaheuristic Approach [Volume 22, Issue 87, 2025, Pages 179-226]
  • Thematic analysis Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions [Volume 22, Issue 87, 2025, Pages 1-36]
  • Tokenization Providing a Framework for Facilitating Tokenization Implementation Processes in the Cloud Accounting Platform [Volume 22, Issue 87, 2025, Pages 37-82]
  • Tone of explanatory reports Heterogeneity of Managerial Knowledge and the Tone of Explanatory Reports: The Mediating Role of Earnings Management [Volume 22, Issue 86, 2025, Pages 177-220]
  • Treasury Single Account (TSA) The First Step Toward Financial Transparency: Designing an Advanced Model of Direct Payment to the Final Beneficiary [Volume 22, Issue 86, 2025, Pages 1-37]
V
  • Value chain efficiency The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk [Volume 22, Issue 88, 2025, Pages 53-99]
W
  • Working Life Quality Evaluating the Consequences of the Dominant Hegemonic Powerism Promotion in Auditing Institutions: Assessing the Effectiveness of Auditors' Working Life Quality [Volume 22, Issue 86, 2025, Pages 221-264]
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