Keywords Index

Select issue All issues Volume 9, Number 28 Volume 10, Number 2 Volume 10, Number 3 Volume 11, Number 4 Volume 11, Number 5 Volume 11, Number 44 Volume 11, Number 45 Volume 12, Number 46 Volume 12, Number 48 Volume 12, Number 49 Volume 13, Number 50 Volume 13, Number 51 Volume 13, Number 52 Volume 13, Number 53 Volume 14, Number 54 Volume 14, Number 55 Volume 14, Number 56 Volume 14, Number 57 Volume 14, Number 58 Volume 15, Number 59 Volume 15, Number 60 Volume 15, Number 61 Volume 15, Number 62 Volume 16, Number 63 Volume 16, Number 64 Volume 16, Number 65 Volume 17, Number 66 Volume 17, Number 67 Volume 17, Number 68 Volume 17, Number 69 Volume 18, Number 70 Volume 18, Number 71 Volume 18, Number 72 Volume 18, Number 73 Volume 19, Number 74 Volume 19, Number 75 Volume 19, Number 76 Volume 19, Number 77 Volume 20, Number 78 Volume 20, Number 79 Volume 20, Number 80 Volume 20, Number 81 Volume 21, Number 82 Volume 21, Number 83 Volume 21, Number 84 Volume 21, Number 85 Volume 22, Number 86 Volume 22, Number 87 Volume 22, Number 88 Volume 22, Number 89 Volume 23, Number 90 Volume 23, Number 91 Volume 23, Number 92 Volume 23, Number 93 Volume 24, Number 94 Volume 24, Number 95 Volume 24, Number 96 Volume 24, Number 97 Volume 25, Number 98 Volume 25, Number 99 Volume 25, Number 100 Volume 25, Number 101 Volume 26, Number 102 Volume 26, Number 103 All issues

' performance Providing a model to measure the transparency of financial reporting with an emphasis on economic conditions, audit quality and companies' performance [Volume 23, Number 90] 5. Grounded Theory Presenting A Model for Audit quality: Behavioural Approach and Corporate Governance Mechanism in companies Listed in Capital Market (GT Approach) [Volume 20, Number 79] Accounting Data. The impact of using artificial intelligence on the audit process [Volume 25, Number 101] Accounting Information System Accounting Information System Adoption Based on Self-Assessed Wisdom [Volume 21, Number 85] Accounting Policies Measure Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 21, Number 82] Accounting Policies Measure Intensity of Cash holding Uncertainty and Uniformity between Macroeconomic policies and Accounting policies [Volume 22, Number 87] Accounting Procedures. Examining the Relationship between Company Reputation and Accounting Conservatism [Volume 24, Number 95] Accrual Quality The Impact of the Short-Term and Long-Term Audit Tenure on Earnings Quality under of Information Asymmetry [Volume 21, Number 82] Adaptive Neuro-Fuzzy Network Designing a model for ranking factors affecting the internal control system with a hybrid intelligent approach [Volume 20, Number 80] Age. The effect of social conservatism on auditors' whisteleblowing; With emphasis on the role of gender and age [Volume 21, Number 82] Agency Risk Do Auditors Incorporate the Risks Related to Clients’ Organization Capital into Pricing of Audit Services? Empirical Evidence from Business and Agency Risk Assessment [Volume 24, Number 94] Artifical Neural Network Assess Audit Risk Using a Data Mining Approach Based on Neural Networks in Companies Listed on The Tehran Stock Exchange [Volume 22, Number 89] Artificial Intelligence. Providing a framework for promotion and improvement accounting information systems based on blockchain technology and artificial intelligence [Volume 25, Number 99] Audit Adjustments. The relation between audit fee cuts during the economic crisis and audit quality [Volume 21, Number 84] Audit Committee Characteristics Investigating the Effect of Business Group Affiliation on the Audit Adjustments Related to the Earning Proposed by the Client: the Moderating Role of Audit Committee Characteristics [Volume 23, Number 93] Audit Culture. Thematic analysis of the audit culture pattern [Volume 22, Number 89] Audit Efficiency Internal Audit Function Quality, Financial Reporting and Audit Efficiency in companies listed in Tehran Stock Exchange [Volume 20, Number 79] Audit Organizations Member of the Association of Official Accountants. Investigating the Impact of Audit fees on Auditor's Professional skepticism [Volume 20, Number 79] Audit Quality Validity of Auditor Industry Specialization Measures [Volume 23, Number 92] Audit Quality Examining the Impact of Environmental, Social, and Governance (ESG) Disclosure on Dividend Payout Policy: The Moderating Role of Audit Quality [Volume 26, Number 102] Audit Quality Investigation the role of theory of mind on professional skepticism and itˈs moderating effect on the relationship between professional skepticism and audit quality in Supreme Audit Court of Iran. [Volume 24, Number 96] Audit Quality Model Providing an Audit Quality Model Based on Blockchain Technology [Volume 23, Number 93] Audit Report Lag. The effect of the presence of certified public accountants in the composition of the audit committee on Audit Report Lag [Volume 25, Number 98] Audit Report Paragraphs The effect of financial statement restatement severity on auditors’ opinion and audit report paragraphs (evidence of the quality of financial statements) [Volume 21, Number 82] Audit adjustments. Investigating the impact of the financial crisis at the time of entering the profession on auditors' professional skepticism [Volume 25, Number 101] Audit fee Investigating the impact of the auditor's search period as an audit risk factor on auditor selection and audit fees [Volume 21, Number 82] Audit lag. Investigating the relationship between institutional investors' attention deviation and audit risk [Volume 23, Number 93] Audit quality Investigating the Impact of Tax avoidance on the relationship between audit quality and disclosure quality of financial reporting: Evidence from Tehran Stock Exchange [Volume 20, Number 80] Audit quality and Internal control quality The effect of financial statements readability on the agency cost [Volume 21, Number 85] Audit quality and profit quality. A comparative study of the effectiveness of compliance guidelines Internal controls approved by the Stock Exchange Organization [Volume 25, Number 100] Audit quality. The Relationship of Audit Quality, Auditor Tenure and Abnormal Audit Fees with Auditor's Going Concern Opinion [Volume 20, Number 79] Auditing firms Modeling the direct and mediating effect of knowledge management processes on sustainable organizational performance in auditing companies [Volume 24, Number 97] Auditor Characteristics. Cyber Risks and Audit Fees: The Moderating Effect of Auditor Characteristics [Volume 25, Number 100] Auditor Individual Characteristics Auditor's Inertial Behavior against Client Influence: An Analysis Based on the Comprehensiveness of Individual Characteristics [Volume 22, Number 87] Auditor Judgment and Decision Making. A model for professional judgment and decision making of Supreme Audit Court auditors on the accountability role of authorities [Volume 22, Number 87] Auditor Rotation. The impact of Auditor Social and Human Capital on Auditor Compensation, Auditor Tenure and Auditor Rotation in companies listed in the Tehran Stock Exchange [Volume 23, Number 92] Auditor reportin. Study of the effect of internal control weaknesses on fraudulent financial reporting risk with considering the moderating role of CEO characteristics [Volume 22, Number 86] Auditor skill. Explaining the Effect of Audit Committee Characteristics on the Quality of Internal Control in companies listed in Tehran stock exchange. [Volume 23, Number 91] Auditor's Experience Investigating Effect of Auditor's Professional Identity on the Competitive Nature of Clients, According to the Auditor's Experience [Volume 22, Number 86] Auditor's Professional Skepticism. Providing a Model for Explaining the Relationship between Toxic Leadership and Coherent Team Identity with Auditor's Professional Skepticism [Volume 20, Number 81] Auditor's education Auditor human capital and detection possibility of financial misstatement [Volume 20, Number 81] Auditors Intelligence Developing the Auditors’ Professional Ethics Compliance Model under the Influence of Auditors’ personality Traits and Intelligence [Volume 23, Number 93] Auditors' Judgment Mediation Effect of Self-Efficacy on Causal Relationship between Auditors Goal Orientation and Judgment Performance [Volume 20, Number 80] Auditor’s Characteristics. Factors Affecting Usage of Computer-Assisted Audit Techniques with Emphasizing Auditor’s Characteristics: Unified Theory of Acceptance and Use of Technology [Volume 22, Number 86] Bargaining Power. Auditor Switching and Audit Fee Stickiness Following Audit Firm Ranking [Volume 22, Number 89] Bayesian Vector Auto Regression Approach Investigating the Dynamic Role of Litigation Risk Moderation in the Relationship Between Audit Quality and Audit Size: Bayesian vector Auto regression approach [Volume 20, Number 81] Benford Law Investigating and comparing audit quality of big and small audit firms using Benford law [Volume 20, Number 80] Bourgeois Theory The Corporate Governance Civilization and Manager's Pervasive Rationality Effectiveness: The Development of Bourgeois Theory [Volume 25, Number 101] Budget Settlement Reports Examining the Role of the Court of Audit's Budget Settlement Reports in the Budgeting and Budget Planning [Volume 25, Number 99] Budgeting System. Review of the budget structure reform based on the Budget Settlement Report of the Court of Audit of the country [Volume 25, Number 98] Caudalism Theory Evaluating Internal Auditors Silence Provocation under the Presence of Governance Hegemony in Family Ownership: A test of Caudalism Theory based on Atanassov's Fuzzy Logic [Volume 24, Number 96] Client. Explanation of the Concession strategy of the auditor to the client [Volume 21, Number 82] Companies' Performance The Relationship of Threat-Rigidity, Entrepreneurial Orientation and Signaling (the Risk-Taking Behavior Theories) with Companies' performance with respect to the Moderating Role of the Risk Management Committee [Volume 24, Number 95] Competency Indices The Competency Model for Auditors in Iran [Volume 24, Number 96] Compliance audit Identification of the most important indicators of intergenerational equity reporting in Iran: A step towards improving the reporting system and raising the level of government accountability [Volume 22, Number 88] Conflict of Interest. Analysis of Financial Transparency Barriers in the Iran's Administration System: Application of Problem Tree Analysis [Volume 25, Number 98] Conservation of resources theory. Explaining the mechanism of auditors' job burnout with emphasis on the mediating role of Workaholism [Volume 26, Number 102] Consistent Behavior. The role of NEO big five-factor personality in ethical consistent and licensing behavior in accounting and auditing profession (Case study of Supreme audit court of Iran auditors) [Volume 22, Number 86] Content Test Evaluating The Development of Fintechs Due to The Internet of Things Functions in The Quality of The Cryptocurrencies Audit Procedures Implementation in Iran [Volume 25, Number 100] Convergence and Divergence of Managers' and Shareholders' Decisions. Examining the Convergence and Divergence of Managers' and Shareholders' Decisions Based on Earnings Stability and Value Content of Earnings with the Moderating Effect of Salience Phenomenon [Volume 25, Number 99] Cost Stickiness and CEO Power. Impact of Cost Stickiness on Firms Value Creation with emphasis on moderating role of CEO Power in firms listed on the Tehran Stock Exchange [Volume 21, Number 85] DEMATEL Prioritization and Analysis of the Relationship Between the Risks of ERP Systems Implementation in the Public Sector; Case study: SANA System of the Supreme Audit Court [Volume 20, Number 79] Decision-Making Styles The Effect of Knowledge Creation on Cognitive Capabilities, Performance and Uncertainty with Emphasis on the Moderating Role of Logical and Intuitive Decision Making Styles [Volume 22, Number 88] Decision-Making. Modeling of Cognitive Biases Effects in Public Policy: Insights from Iran's Energy Price Change Policy [Volume 24, Number 96] Delphi Technique Identify the Factors Affecting the Team Performance of Independent Auditors through Delphi Technique [Volume 22, Number 89] Delphi technique Identifying and Ranking Factors Affecting the Purchase of Auditors' Opinions Based on the Delphi Technique [Volume 24, Number 95] Developed Countries A Comparative Assessment of the Goals, Duties and Authority of the Accounting Court in Iran and Developed Countries [Volume 20, Number 80] Dialectical Philosophy Investigating the Effectiveness of Internal Control on Climate Change Reporting of Capital Market Companies [Volume 25, Number 101] Differentiation Strategy. Audit Committee Effectiveness and Corporate Tax Avoidance: A Study of the Moderating Role of Cost Leadership and Differentiation Strategies [Volume 20, Number 80] ESG Performance The Mediating Role of ESG Performance in the Relationship between ESOP and Employee Performance Evaluation from the perspective of startup employees [Volume 26, Number 102] Earnings Management Situation. The role of Moral Development and Ambiguity Tolerance on Unethical Decisions in an Earnings Management Situation [Volume 24, Number 94] Earnings Management. The Moderating Role of Ownership Concentration on the Relationship between Right to Attend Audit Committee and Earnings Management [Volume 25, Number 100] Effectiveness Ranking the Components of Performance Auditing Criteria in the Sustainable Development of the Mining Supply Chain [Volume 22, Number 87] Effectiveness Investigating the Moderating Role of Managers’ Narcissism in Explaining the Relationship between the Auditor’s Features and the Internal Control Effectiveness [Volume 22, Number 86] Emerging Technologies Presenting and Explaining the Pattern of Accounting Education Topics in Relation to Emerging Technologies [Volume 25, Number 99] Employee engagement. Can Internal Branding Mechanisms Improve Job Satisfaction and Employee Engagement? Case Study: Supreme Audit Court [Volume 24, Number 95] Entropy Index and Herfindahl-Hirschman Index. Investigating the moderating effect of client importance on the relationship between audit firm change and audit market concentration [Volume 20, Number 81] Environmental Knowledge Management Investigating the Role of Environmental Management Accounting and Environmental Knowledge Management Practices on the Company's Environmental Performance [Volume 24, Number 97] Ethical Commitment Auditors’ Dysfunctional Behavior. The effect of auditors' attributional style and emotion control on fraud detection ability: The mediating role of dysfunctional behaviors [Volume 25, Number 101] Ethical Decision-Making Pattern. The Impact of Auditors' Ethical Ideology on Ethical Decision-making Pattern with emphasis on the Mediating Role of Ethical Intensity [Volume 25, Number 99] Ethical Orientation Auditors' Professional Commitment, Ethical Orientations and Attitudes of Auditors towards Marketing Activities [Volume 22, Number 87] Exploratory Approach Analysis of Factors Affecting Trust and Cooperation between External and Internal Auditors: An Exploratory Approach [Volume 22, Number 89] Financial Reporting Supply Chain. Provide a model for increasing the effectiveness of internal audit quality based on the financial reporting supply chain from the perspective of people outside the auditing profession [Volume 22, Number 88] Focus group Soundness and Corruption Measurement Model for the Executive Organizations of the Islamic Republic of Iran (Qualitative studies using Focus group and Meta Synthesis method) [Volume 22, Number 86] Fraud Pentagon Model [Volume 21, Number 84] Fraud Prevention The Relationship Between Auditor Integrity and Organizational Commitment to Prevent Fraud [Volume 22, Number 86] Fuzzy Analytic Network Process. Identifying and prioritizing the underlying factors for effective evaluation of internal controls in companies listed on the Tehran Stock Exchange with the Fuzzy Analytic Network Process (FANP) approach [Volume 22, Number 87] Fuzzy Delphi Identifying and Prioritizing the Competences of the Auditors in Supreme Audit Court(SAC) with the Fuzzy Delphi Method [Volume 24, Number 97] Fuzzy Delphi Method. A suitable model for bankruptcy recognition by forensic accountants and auditors [Volume 23, Number 90] Fuzzy Hierarchical Analysis Investigating the effectiveness of the audit committee in the system of financial and performance control of Iranian metropolitan municipalities [Volume 22, Number 88] Fuzzy Inference Process TODIM Designing a Model of Auditors' Psychological Well-Being: Evaluation of Multi-Step Fuzzy Inference Process TODIM [Volume 23, Number 91] Fuzzy Interpretive Matrix Analysis Designing a Model Disclosure of Key Audit Matters based on Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 21, Number 83] Grand Theory Risk management of business tax compliance and related strategies in tax auditing [Volume 21, Number 84] Gray VIKOR Action Research to Identify the Areas of Auditors' Perceptual Bias based on the Dark Triad of Personality [Volume 24, Number 96] Grounded Theory Providing audit model for the supreme Audit Court in the process of granting facilities to knowledge-based companies [Volume 22, Number 89] Grounded Theory Providing and Validating a Model For Applying Critical Thinking in Accounting Education in Universities [Volume 23, Number 91] Grounded Theory Fraud detection model development by auditors: Grounded Theory [Volume 26, Number 102] Grounded Theory Presenting a Social Marketing Model of Audit Based on Grounded Theory [Volume 23, Number 91] Grounded Theory Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court) [Volume 21, Number 84] Grounded Theory Designing a Professional Skepticism Model based on Mentality and Attitudes of Auditors: Using Grounded Theory [Volume 21, Number 84] Grounded Theory Approach Developing a client Acceptance Pattern by External Auditor [Volume 21, Number 83] Grounded Theory Approach Barriers and Challenges of performance Budgetting with Emphasis on the Roles of Pricing and Accrual Accounting in the public Sector (case study: road construction), A Grounded Theory Approach [Volume 22, Number 88] Grounded Theory Approach Presenting a Model of Organizational Culture Affecting Internal Controls of Iranian Public Sector Nonprofit Organizations (Grounded Theory Approach) [Volume 20, Number 80] Grounded theory Identifying and ranking the challenges of the budget liquidation report of the Supreme Audit Court with the Grounded theory and the ranking Analytic Hierarchy Process [Volume 23, Number 92] Growth Opportunities CEO power, audit quality and corporate financial performance evaluation criteria [Volume 21, Number 85] Halo Bias Assessing Auditors' Mindfulness Violation Functions based on Cognitive Bias [Volume 22, Number 89] Health System Identification and ranking of components and indicators of tax policy implementation in the private sector of the health system [Volume 26, Number 103] INTOSAI. A New Approach to Expanding International Relations of the Supreme Audit Court of the Islamic Republic of Iran Towards Promoting Audit Diplomacy [Volume 25, Number 99] ISM method Designing a multi-level model including factors affecting the prediction of stock price changes (based on two methods qualitative fuzzy Delphi and quantitative ISM) [Volume 25, Number 100] Inbodge Determining the key indicators and the mathematical model for evaluating the performance of the executive offices in the budget settelment reports of the supreme Accounts Court [Volume 23, Number 91] Index of Capability and Index of Narcissism Explaining the Pentagon Model of fraud and providing a comprehensive model of fraudulent financial reporting (FFR) [Volume 22, Number 87] Individual expectations from the audit profession Providing a Model for Explaining the Galatia Effect on Auditor's Wise Decision Making [Volume 22, Number 86] Individual factor. Investigate individual characteristics on the whistle-blowing tendencies of independent auditors with the role of perceived organizational support [Volume 24, Number 94] Information Asymmetry. Investigation of Informational Role of Auditor Industry Expertise on the Relationship between Earnings Quality and Information Asymmetry [Volume 24, Number 97] Innovation Moderating effect of Audit Committee Independence on the Relationship Between Sustainability Reporting and Corporate Innovation [Volume 20, Number 79] Integrated Social Identity Designing a Comprehensive Model of Ethical Virtue in the Effectiveness of Auditors' Professional Judgment [Volume 22, Number 88] Interactive Qualitative Analysis (IQA) Career Development Professional Internal Auditors with regard to the characteristics of Organizational Learning based Grounded Theory & Interactive Qualitative Analysis (IQA) [Volume 21, Number 82] Intergenerational Equity Reporting Compilation of the intergenerational equity reporting model in Iran: improving the reporting system in Supreme Audit Court and completing budget deduction report [Volume 23, Number 93] Internal Audit Effectiveness Model Firm Internal Consequences of the Internal Audit Effectiveness based on a Comprehensive Analysis of Interpretative [Volume 21, Number 82] Internal Audit. Ethical Guidelines for Internal Audit Reporting Lines [Volume 22, Number 86] Internal Auditors Coping Strategy, Internal Auditors, Auditor Conflicts. [Volume 24, Number 95] Internal Controls. Financial Corruption and Internal Control Quality [Volume 23, Number 92] Internal control weaknesses Audit committee effectiveness and internal control weaknesses: Does the gender of audit committee members matter? [Volume 20, Number 79] Internal locus of control. The effect of Internal locus of control on the relationship between psychological empowerment auditor and audit quality [Volume 22, Number 86] Interpretive Ranking Process Interpretive Evaluation of the Environmental Auditing Consequences in Capital Market Companies [Volume 22, Number 89] Interpretive Ranking Process Evaluating the Metaphors of Development of Auditor's Maturity Capacities [Volume 23, Number 91] Interpretive Rating Process Evaluate of Interpretive Matrix Theory of Corporate Citizen the Effectiveness of Green Functions of Internal Auditors [Volume 23, Number 91] Intuitionistic Fuzzy Sets Matrix Estimate of Auditors' Professional Maturity Functions based on the Mechanism of Action against External Pressure in the Auditing Profession [Volume 23, Number 90] Islamic contracts Identifying and ranking the risks of payment facilities in Islamic banking based on fuzzy Delphi [Volume 23, Number 93] Jit Production The Relationship Between Agile Manufacturing With Financial Performance And Operational Performance Of Production Companies (Case Study: In Automotive Parts Companies In Semnan Province) [Volume 24, Number 96] Judjment and Decision making An Investigation of effective factors in estimating the probability of the auditor's failure to provide a opinion [Volume 22, Number 87] Key Audit Matters. Disclosure of Key Audit Matters and Audit Fee: The Moderating Effect of Firm Risk [Volume 25, Number 100] Key Matters Disclosure Phenomenology of Shadow Audit Procedures of Internal Control: Normative Stimulation of Key Matters Disclosure [Volume 25, Number 99] Key factors and dimensions of performance audit. A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models) [Volume 21, Number 85] KeyAudit Matters (KAMs) Assessing the Disclosure of Key Audit Matters on the Perceptions and Credibility of the Audit Report and the Understanding of Financial Statements [Volume 25, Number 98] Keynesian post view. Study of the effects of central bank policy intervention on the exchange rate and review of post-Keynesian views Study of the effects of central bank policy intervention on the exchange rate and review of the views of post Keynesian and financial auditors in Iran and financial auditors in Iran [Volume 22, Number 88] Keywords Continuity risk activity – Political communication – Financial reporting quality- Audit quality the impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge . [Volume 21, Number 84] Keywords Policy - Court of Audit - Financial Transparency Presenting and validating the policy evaluation model of the National Accounts Court based on the dimensions of financial transparency with a mixed method [Volume 24, Number 94] Kirton's Method. The Effect of Kirton's Cognitive Learning Strategies on Auditor Neutrality with Structural Equation Modeling Approach [Volume 22, Number 87] Listed Companies in Tehran Stock Exchange Comparative Study of Audit Quality in the Era Before and After Covid-19 (Case Study: Listed Companies in Tehran Stock Exchange) [Volume 23, Number 92] Litigation. Consequences of The Auditor's Confidence to The Client and The Provision of Solutions [Volume 21, Number 85] Logit Regression. Explain the causes of business unit failure using disclosure of independent auditors' reports [Volume 22, Number 86] Logit model. Investigating of the moderating impact of Political connections on the relationship between managerial ability, restatement of fraudulent financial statements, and probability of bankruptcy [Volume 21, Number 83] Mediating Role The Role of Ethical Culture and Professional Identity on Strengthening Certified Accountants Objectivity in Iran [Volume 22, Number 87] Mena region Estimating financial corruption in the public sector (a case study of countries in the MENA region) [Volume 24, Number 97] Meta-synthesis Identifying the most important joint indicators of performance evaluation of public sector executive bodies (A qualitative study using the meta-synthesis method) [Volume 23, Number 93] Micmac. Presenting the model of financial health in small and medium institutions with emphasis on the structural-interpretive approach [Volume 24, Number 94] Mining Sector. Identify performance audit components in the sustainable development of the mining supply chain [Volume 21, Number 84] Ministry of Economic Affairs and Finance Study and Investigation of the Challenges and Constraints Political and legal of Financial Supervisors in Public Sector Organizations with the Approach of Desired Implemention of the Public Sector Accounting [Volume 21, Number 84] Mishkin. Investigating the effect of audit qualityon persistence and Pricing of normal and Abnormal Components of Earnings Accruals and cash [Volume 20, Number 80] Mixed Research Predisposing factors and situations of conflict of interest for Iranian independent auditors [Volume 23, Number 92] Mixed methods approach. The Level of Importance Auditors Judgment and its Implication for the Reliability of Financial Reporting [Volume 24, Number 97] Modelling Identifying and interpreting structural modeling of strategic dimensions of liquidation of budget [Volume 26, Number 102] Moral Orientations The effect of moral intelligence on the auditor's ethical decision-making process, emphasizing the role of moral orientations and personality type [Volume 23, Number 93] Multi-Grounded Theory Optimal Model of Paying Rewards Generating According to Performance Measurement through Holding Companies Multi-Grounded Theory Approach [Volume 22, Number 87] Multilayer Perceptron & Radial Neural Networks. Audit Fee Prediction using Multilayer Perceptron & Radial Neural Networks [Volume 25, Number 100] Multivariate Regression. Internal Control Weaknesses and Audit Fees: the moderating role of Audit Committee Financial Expertise [Volume 21, Number 83] Non-Governmental Public Institutions Assessing the Scope of Article 53 of the Constitution in Light of the Views of the Constituent Power and the Interpreting Body [Volume 25, Number 99] Optimal pattern Presenting an Optimal Model of Internal Controls to Reduce the Risk of Enterprises [Volume 22, Number 87] Organizational Commitment. Investigating the Effect of Employee Perceptions of Organizational Politics on the Employee Creativity; the Moderating Role of Knowledge Hiding and Mediating Role of Organizational Commitment (Case Study: Tehran’s Region One Branches of Mellat Bank) [Volume 23, Number 90] Organizational Structure Identification of Factors Affecting Organizational Structure, Operational Mechanism and Audit Quality in Iranian Audit Firms [Volume 24, Number 96] Organizational Vision Designing a compensation and rewards model for employees and managers in the public sector with emphasis on upstream documents and vision 1404 [Volume 20, Number 79] Organizational climate Identification and evaluation of effective factors on knowledge sharing in auditing firms [Volume 24, Number 94] Performance Accountability Presenting a Performance-based Budgeting Model and its Evaluation in the Iranian Banking System (Case Study of Bank Shahr) [Volume 24, Number 97] Performance Audit The Impact of Auditor Expert on Social Trust with the Mediating Role of Performance Audit Quality (Case Study of the Supreme Audit Court) [Volume 20, Number 80] Performance Audit. The Impact of Accounting Court Auditors' Specialty on Responsiveness with the Mediating Role of Performance Audit Quality [Volume 21, Number 85] Performance Reporting. Opportunities and Challenges of Big Data Application in the Public Sector Accounting Information System from the Accountabiliy Perspective [Volume 20, Number 79] Pessimistic Tone of Financial Reporting Investigating the Interrelationship between Audit Committee insight, Accruals and Pessimistic tone of Financial Reporting using the System of Simultaneous Equations [Volume 25, Number 100] Petrochemical Industry Providing a Model for Evaluating The Outcomes of Internal Audit Effectiveness: A Case Study of The Petrochemical Industry [Volume 25, Number 101] Pharmaceutical industry. The Relationship Between Audit Committee Characteristics and Intellectual Capital Performance with Intellectual Capital Disclosure (Automotive and Pharmaceutical Industries) [Volume 25, Number 101] Political Connections. The moderating effect of political connections on the relationship between audit committee effectiveness of and organizational risk management [Volume 22, Number 87] Probability of Occurnce of Fraud. The Effect of Managers' Stability and the Stability of Institutional Stakeholders on the Probability of Fraud, by Employing Different Approaches to calculate Fraud [Volume 21, Number 84] Process Orientation Development of commercialization of audit profession in iran: an analysis of auditors identity [Volume 21, Number 84] Professional self-efficacy. Explaining the determining components of self-regulatory in the auditing profession: the algorithm of deriving fuzzy adaptive axes of TODIM [Volume 24, Number 94] Proposed model A Model for Legal Bases of Independent Audit and Oversight in Public Sector of Iran [Volume 20, Number 79] Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics [Volume 24, Number 94] Public Sector The effect of implementing internal control system on financial reporting quality and good governance in public sector organizations [Volume 23, Number 91] Public Sector International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence [Volume 21, Number 85] Public Sector Audit Investigating the Mediating Role of Emotional Intelligence Factors on Time Pressure and Political Pressure in Public Sector Audit [Volume 21, Number 83] Public Sector Policies Identifying the problems of continuous financial monitoring and providing a model for integrated monitoring of public sector policies [Volume 24, Number 97] Qualitative Research. Designing a model for effectiveness of the audit committee with Grounded theory based approach [Volume 22, Number 89] Qualitative Research. Explaining And Designing The Conceptual Pattern Of The Important And Effective Factors Of Auditors' Professional Skepticism: The Grounded Theory Method [Volume 21, Number 85] Quality of Audit Committee Identification of factors affecting the quality of audit committee [Volume 20, Number 79] Quality of Audit Work Explaining the Relationships between the Competency Characteristics of Internal Auditors of The Organization For Rural Cooperatives of Iran with the Structural Equation Modeling Approach [Volume 23, Number 90] Quality of Auditor’ Firm The adjusting role of auditor’s firm type in relationship between accounting standards setting approaches and psychological characteristics of auditor [Volume 22, Number 89] Real Profit Management and Auditor Opinion. Investigating the Relationship between Management Overconfidence, Audit Firm Size, actual earnings management and Auditor's Opinion in Companies Listed in Tehran Stock Exchange [Volume 21, Number 85] Reliability Providing a quality Assessment Model of the Financial Statement Audit Process Using Artificial Intelligence [Volume 23, Number 92] Reptile Search Optimization Algorithm The Reptile Search Optimization Algorithm, An Efficient And Effective Algorithm In Predicting The Bankruptcy Of Companies [Volume 25, Number 99] Resource-based Theory. Advertising, Audit Committee Chair Overlap, and Tax Avoidance: Agency Theory Versus Resource-Based Theory? [Volume 24, Number 94] Risk Aversion Investigating the Non-linear Relationship Between Risk Aversion and Stock Returns in Iran's Capital Market [Volume 24, Number 95] Risk. Analysis and prioritization of internal factors affecting the forecast of dividend policy in companies listed on the Tehran Stock Exchange [Volume 22, Number 88] SWOT Matrix. Designing a paradigm model for the development of the internal audit profession based on grounded theory [Volume 23, Number 91] SWOT. Identifying and formulating performance audit strategies in the Supreme audit court based on Delphi, SWOT and Interpretation Structural Techniques [Volume 23, Number 91] Scientific Society. External Accountability Gap Assessment of Iranian Association of Certified Public Accountants from Reports Users Viewpoints Using Servqual Model [Volume 21, Number 82] Self-awareness Development Modeling the Relationship between Auditors' Spiritual Intelligence Components and Social Responsibility in the Auditing Profession; a Psychological Approach from the Perspective of Mental Judgment [Volume 23, Number 92] Self-efficacy. The Relationship between Goal Orientation (Learning, Performance Approach and Performance Avoidance) and Audit Judgment with the Mediator Role of Self-efficacy [Volume 21, Number 85] Shannon entropy Designing a model to assess the auditors' resilience [Volume 24, Number 94] Simultaneous Equation Model Relations among audit committee establishment, information transparency and earnings quality [Volume 20, Number 79] Simultaneous Equations Audit Opinion Shopping and Financial Reporting Quality: with Simultaneous Equations model Approach [Volume 21, Number 82] Size. Audit Committee Characteristics and Cost of Equity Capital: An Empirical Test of Resource Dependence Theory (RTD) [Volume 20, Number 79] Small companies Investigating The Effect of Auditor-Client Geographic Proximity on the Audit Report Timeliness and The Financial Reporting Quality with Emphasis on the Size of the Client [Volume 23, Number 90] Sobel test. The mediating role of work Engagement on the relationship between professional and organizational identity and audit quality [Volume 21, Number 85] Social Interactions. Explaining the Dimensions of The Auditor's Quantum Leadership And Its Effect on Knowledge Sharing And Social Interactions Of the Audit Team [Volume 25, Number 101] Social mechanisms Designing a Green Auditor Proposed Content Model [Volume 21, Number 85] Source of information Investigating the effect of auditor professional skepticism in reducing the effect of information source on judgment [Volume 25, Number 101] Spillover Disorders The Professional Practices Framework of Auditors' Strategic Decisions and Its Impact on Pressures Leading to Shirking: A Theoretical Extension of Bricolage In Auditing [Volume 25, Number 101] Spiritual Intelligence The Relationship between General Health, Spiritual Intelligence and Auditor's Locus of Control with audit Quality and Appropriate Modeling [Volume 23, Number 92] State Audit Office. Designing the internal control model of the public sector based on the three main pillars of the supervisory, executive and stakeholders [Volume 25, Number 98] Strategic Management Accounting Presenting the Application Model of Strategic Management Accounting in the Medical and Hospital Services Industry with Interpretative Structural Approach [Volume 24, Number 96] Strategies to Combat Financial Corruption. Designing and Describing a Financial Anti-Corruption Local Model in Iran's Public Organizations [Volume 25, Number 99] Structural Equation Analysis. Presenting The Development Model Of The Internal Audit Profession Using Structural Equation Analysis [Volume 23, Number 93] Structural Equation Modeling. An Investigation of the Effect of Client Characteristics on Auditor Advocacy Attitude in Judgment and Decision-Making Processes [Volume 21, Number 85] Structural Equations Providing a Performance Auditing Model in public sector Case study: Construction and buildings [Volume 22, Number 88] Structural Equations The effect of internal control components on internal control effectiveness: a structural equation approach [Volume 24, Number 97] Structural Equations Modeing Aproach Providing a Model of Public Sector Audit Quality utilizing a Structural Equation Modeling Approach [Volume 22, Number 88] Structural equation modeling. The role of ethical and professional factors in explaining auditor's perceptions of fraud risk [Volume 26, Number 102] Structural equation modeling. The relationship between professional commitment and auditor’s perception of fraud risk: The moderating role of self-efficacy [Volume 25, Number 101] Structural equations. Identify and validate the factor affecting the risk assessment of fraud by auditors [Volume 21, Number 83] Structural- Interpretive approach Designing Career Capital Pattern in the Auditing Profession Using Structural-Interpretive Approach [Volume 20, Number 81] Structural-Interpretative Model Designing Structural-Interpretative Model of Financial Reporting Pattern of Environmental Information in Iran [Volume 25, Number 98] Structure analysis A Century of Internal Auditing -Using Computational Literature Review [Volume 21, Number 85] Supreme Audit Court Cognitive Mapping of the Human Capital of the Auditors of Supreme Audit Court [Volume 21, Number 84] Supreme Audit Court. Identifying budget violations and deviations with key indicators and mathematical model in the Settlement Reports [Volume 24, Number 97] Supreme Audit Court. Paradigm model of the challenges of budget liquidation report of the Supreme Audit Court and its impact on economic decision making [Volume 25, Number 98] Supreme Audit Court. Identifying the independence threats of Iranian’s Supreme Audit Courts auditors [Volume 20, Number 81] Supreme Court of Audit Multilevel model of sustainable human resource management in the Supreme Court of Audit [Volume 22, Number 87] Sustainable Audit Ecosystem The Way to Form a Sustainable Audit Ecosystem Through Digitization Capabilities with an Emphasis on the Role of Accountants' Digital Intelligence [Volume 24, Number 94] Sustainable Reporting. Presenting the Qualitative Growth Model of Sustainable Reporting of Companies Based on the Characteristics of Big Data with an Interpretative Structural Approach [Volume 25, Number 99] Sustainable development Platforms and Strategies for the Origins of Management Accounting in the Light of Real-Time Reporting and Sustainable Development [Volume 23, Number 93] Systematic Representation Pattern Presenting a Systematic Representation Pattern of Drivers and Consequent of Strategic Management Accounting in The Fintechs Sustainability [Volume 26, Number 102] Systematic Review Administrative Corruption and Integrity Researches in Iran: A Scoping Review [Volume 20, Number 79] Systems and Controls Role of Performance Auditing on Public Accountability Improvement; Emphasis on the Report`s Content [Volume 21, Number 84] T-test. Explaining the Audit Quality Pattern of Systematic Approach [Volume 20, Number 81] TOPSIS Identifying and Ranking Cultural Components Affecting Internal Controls in Nonprofit Public Sector Organizations of Iran [Volume 21, Number 83] Talent Management design a model of talent management and succession in auditing based on grounded theory approach [Volume 23, Number 90] Tax Evasion Intention. Testing the Theory of Planned Tax Behavior in Predicting the Morale and behavior of Taxpayers [Volume 25, Number 98] Tax Experts. The Pattern of Tax Fraud in Iran by Mixed-Approach Method (Investigating the Fraudulent Tax approach of Entities) [Volume 20, Number 80] Tax Sustainability Future Study of Motivations based on Tax Auditors Talent Strategies as Drivers of Tax Sustainability Consequences [Volume 23, Number 90] Teaching strategy of auditing A Conceptual Framework for Teaching Auditing Theory [Volume 24, Number 96] The Ministry of Economic Affairs and Finance Intelligent monitoring is a step towards synergy and cooperation between the Planning and Budget Organization, the Supreme Audit Court and the Ministry of Economic Affairs and Finance [Volume 25, Number 100] The legal principles governing the executive system in the Constitution of the Islamic Republic of Iran (from the perspective of the public sector) The legal principles governing the executive system in the Constitution of the Islamic Republic of Iran (from the perspective of the public sector) [Volume 22, Number 89] Thematic Analysis. Designing a Qualitative Model for the Effect of Education in Preventing Financial Corruption in Government Auditing: A Meta-synthesis and Thematic Analysis Approach [Volume 25, Number 101] Thematic analysis Developing a model of influential factors for fraud risk assessment in Iran [Volume 21, Number 85] Thematic analysis. A Framework for Post Implementation Review of Iranian Auditing Standards. [Volume 22, Number 88] Theme Analysis Presenting a model of public sector audit quality based on the theme analysis method [Volume 20, Number 81] Theme analysis Designing and Explanation of Human Capitals Succession Planning Model (Case Study: Supreme Audit Court) [Volume 21, Number 82] Tolerance with the Client in Auditing Assessing the Difference between the Professional Identity of Auditors and Tolerance with the Client in Auditing by Social Identity Theory [Volume 23, Number 92] Transformational Leadership The Examining of Ethical Culture Audit Firm on Auditor's Neutral Behavior due to the Moderating Role of Transformational Leadership Audit Partners [Volume 25, Number 100] Triangle of Corporate Governance The effect of Enterprise Risk Management on Financial Reporting Quality: The Experiences of Audit Committee Members, senior executives and External Auditors [Volume 21, Number 82] Universities of Medical Sciences Qualitative Evaluation of the Internal Control Structure Effectiveness in University of Medical Sciences by Fuzzy Interpretive Structural Model (FISM) [Volume 23, Number 90] University of Medical Sciences Designing a Propositional Themes Model for Strengthening Internal Control in University of Medical Sciences: Total Interpretive Structural Model (TISM) [Volume 22, Number 87] Users. The ability of the Supreme Audit Court from the perspective of financial accountability to users [Volume 20, Number 80] abnormal audit fees and initial audit Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism [Volume 21, Number 84] abnormal reporting delays [Volume 20, Number 80] accounting conservatism. Investigating the mediating role of earnings quality in the relationship between the difference between accounting and tax profits and audit quality [Volume 20, Number 81] accounting quality Providing a model to improve the evaluation of internal controls and accounting systems [Volume 25, Number 98] accrual based earnings management Investigating the effect of audit quality on the relationship between information asymmetry and accrual-based earnings management in Tehran Stock Exchange [Volume 20, Number 81] audit court Designing a model of good organizational governance in Iran's regulatory bodies [Volume 25, Number 99] audit firms' income. The relationship between the economic status of auditors (revenue of audit firms) and earnings management in companies listed on the Tehran Stock Exchange [Volume 23, Number 92] audit organization. Explaining the model of performance evaluation and accountability of Iran's audit organization from the experts' point of view [Volume 25, Number 98] audit quality Health crisis and audit quality: Did the profitability of risky pharmaceutical industries changed? [Volume 24, Number 95] audit quality Explaining the factors affecting the quality of the public sector audit in crisis conditions [Volume 23, Number 92] audit quality. A survey of the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector [Volume 22, Number 86] audit report Design a Comprehensive Model for Audit Opinion Quality based on Grounded Theory Approach [Volume 22, Number 88] audit report lag. Corporate social responsibility and Financial Statement Auditing [Volume 21, Number 83] audit report readability. The Relationship between Audit Expectation Gap and Audit Report Readability [Volume 23, Number 92] audit standards. Examining the Impact of Internal Audit Effectiveness and Sustainable Innovation on Enhancing Sustainability Assurance Practices [Volume 25, Number 100] audit. Designing a model for optimizing the quality of internal controls of companies admitted to the Iran Stock Exchange [Volume 23, Number 93] audit. firm size. Investigating the effect of economic sanctions on the pricing of audit services of companies listed on the Tehran Stock Exchange [Volume 24, Number 97] auditing Identifying Organizational Factors Affecting On Auditors Intrinsic Motivation by Using of Delphi Technique [Volume 24, Number 94] auditing companies. Providing a multi-criteria decision-making framework for evaluation of sustainability performance for audit firms [Volume 25, Number 101] auditing firms The impact of intellectual capital and professionalism on the performance of auditing firms [Volume 25, Number 101] auditor expertise Knowledge transfer in auditing and auditing fees considering the moderating effect of auditor's expertise in the industry [Volume 25, Number 98] auditors Designing a two-dimensional model of monitoring the public sector by the Audit Bureau of the country [Volume 24, Number 94] auditors of the Court of Accounts. The joint effect of ethical idealism and professional skepticism on the detection of auditor fraud (a case study of employees of the Audit Court) [Volume 24, Number 95] banking system Designing the Strategic Management Accounting Model in the Banking Sector with an Interpretative Structural Approach [Volume 24, Number 96] behavioral bias Investigating the effect of behavioral bias on the professional judgment of auditors of the State Court of Audit [Volume 25, Number 99] board of directors. Psychological characteristics of auditors and the quality of disclosure of the activity report of the board of directors; Grounded Theory Approach [Volume 25, Number 100] budget. Supervision quasi-public corporation by the Court of Accounts. Possibility or impossibility? [Volume 25, Number 100] chief executive officer The effect of competitive incentives on audit fees [Volume 24, Number 97] cognitive style Cognitive Style and Auditor's judgment: Does Cognitive Style mitigate the Impact of recency bias on the auditors’ belief revision process? [Volume 21, Number 84] confirmatory factor analysis Investigating the dimensions of the balanced scorecard affecting the performance evaluation of auditing Firms: using confirmatory factor analysis [Volume 23, Number 93] consequences of professional competence. Development of a qualitative model of auditors' professional competence From the point of view of partners [Volume 23, Number 93] conservatism model Evaluating the role of company life cycle in optimizing the conservative model of ball and Shivakumar (2005) [Volume 22, Number 86] content analysis Presenting the model of predictive factors in the application of continuous auditing with risk aggregation approach [Volume 24, Number 96] content analysis Providing a pricing model for independent audit assurance services with grounded theorizing [Volume 23, Number 91] corporate ethics The effect of dark personality traits on the professional judgment of auditors: emphasizing the mediating role of moral values [Volume 24, Number 96] corporate performance Investigating the impact of knowledge absorption capacity on internal audit and corporate performance based on balance scorecard [Volume 24, Number 95] corporate sustainability The Effect of Management Accounting Practice on Corporate Sustainability: The Role of the Moderating Variable of Organizational Characteristics [Volume 23, Number 91] customer Modeling the Ranking of Credit Facility Risks in Islamic Banking and Customers’ Behavioral Reactions to Risk Perception [Volume 25, Number 101] customer identification and classification. Determining mechanisms in accordance with anti-money laundering institutions from the perspective of professional accountants in Iran [Volume 23, Number 93] data-based theory Providing a Model of Breaking the Internal Auditors Silence in Iranian Companies: Grounded Theory Approach [Volume 24, Number 95] data-driven approach Continuous Audit Deployment Model Using Risk Aggregation: A Data-Driven Approac [Volume 25, Number 100] delay in audit report The cube of silence in the Supreme Audit Court of Iran(A qualitative study using the meta-synthesis method and focus group technique) [Volume 23, Number 90] dividend policy The Effect of the Business Strategies on the Profit Sharing Policy, Emphasizing the Moderating Role of the Company's Financial Factors [Volume 22, Number 89] e-Government. A comprehensive e-government model with an emphasis on reducing multiple accountability disorders in public sector executive agencies [Volume 25, Number 99] eclectic approach Designing and Examining Human Resources Succession Planning Model in Supreme Audit Institutions Monitoring Public Finance through Eclectic Approach(Case Study: Supreme Audit Court of Iran) [Volume 22, Number 88] employer Identifying and ranking the factors affecting the auditor's concern about the continuity of the entrepreneur's activity With the approach of structural equations [Volume 24, Number 96] employer Compilation of a conceptual model of factors affecting the auditor's concern about the continuity of the entrepreneur's activity [Volume 23, Number 93] evaluation Designing a performance management model in the public sector [Volume 22, Number 88] executive bodies. Providing an appropriate model of financial supervision of the Court of Audit on the executive bodies of the Islamic Republic of Iran [Volume 21, Number 84] expectation gap Comparing the Expectations and Perceptions of the Key Stakeholders of the Internal Audit Activity [Volume 24, Number 97] expertise of the auditor in the industry Explain the relationship between corporate social responsibility and independent audit quality [Volume 20, Number 81] exploratory approach Designing a model of optimal governance excellence in the Court of Accounts of the country (Qualitative study with semi-structured method and theme analysis) [Volume 23, Number 92] factor analysis Designing a model for evaluating the performance of the country's accounting system [Volume 20, Number 81] financial discipline. Examining the role of internal controls in establishing transparency and financial discipline in the public sector [Volume 25, Number 98] financial management Identifying and Ranking the Factors Affecting the Audit Quality in Terms of Resource Risk and Their Impact on Government Financial Management [Volume 25, Number 98] financial reporting The role of positive and negative news in the emergence of price bubbles based on financial reporting in the period before and after the takeover (Study of companies admitted to Tehran Stock Exchange) [Volume 24, Number 95] focus group Designing and compiling the cost price monitoring model in the public sector, centered on the Supreme Audit Court Qualitative studies with metacomposite method and focus group [Volume 23, Number 91] foundation data approach Presenting the audit quality measurement model in the conditions of inefficient behavior using the foundation data approach [Volume 24, Number 96] foundation data method. A template for the usefulness of financial statement notes (with emphasis on information overload theory) [Volume 25, Number 99] foundational data theory Presentation of Corporate Governance pattern in the age of information technology [Volume 24, Number 95] future research Identifying and analyzing drivers and macro-trends affecting the future of independent auditing in Iran with an emphasis on the role of internal factors of the profession with a future research approach [Volume 23, Number 93] fuzzy linear programming problem Presenting Performance Based Budgeting Model with Solution approach to a special class of fuzzy linear programming problem(Case Study of Hormozgan Province Gas Company) [Volume 20, Number 81] fuzzy network analysis process Applying the fuzzy multi-criteria decision-making approach to prioritize the factors affecting the selection of digital currencies used in the digital audit of the country's executive bodies [Volume 23, Number 91] general systems theory. Providing a model for the implementation of E- government in order to improve the accountability in the public sector institutions with the Grounded Theory approach [Volume 24, Number 97] good accrual Impact of normal and abnormal audit fees on accruals with emphasis on good accruals and accrual estimation error [Volume 20, Number 81] government organizations 1,161 / 5,000 Translation results Translation result Investigating the effect of knowledge management on the effectiveness of the performance evaluation system in government organizations [Volume 23, Number 93] grounded Method. Introducing a positive thinking model in auditing based on grounded theory [Volume 21, Number 85] grounded theory. Identifying and Explaining the Most Effective and Impressionable abilities and Personality Traits of Auditors in Conflict Resolution Negotiations with Client [Volume 25, Number 100] grounded theory. Evaluating the Conceptual Model of Audit Report Credibility: A Structural Equation Modeling Approach [Volume 25, Number 98] grounded theory. Assessing and prioritizing the dimensions and components of the auditing model of the supreme Audit court in the process of granting facilities to knowledge-based companies with the approach of structural equation modeling [Volume 24, Number 94] grounded theory. Weaknesses of internal audit of municipalities and providing a suitable model with the grounded theory [Volume 25, Number 99] grounded theory. Clarifying the role of auditors' job empowerment in reducing audit quality behavior according to the mediating role of professional performance [Volume 25, Number 99] growth of Iran's economy Factors affecting Iran's economic growth with the exchange rate and export approach [Volume 24, Number 95] intellectual inclinations Providing a model for improving the evaluation of audit evidence fraud detection and prioritizing factors affecting it [Volume 24, Number 96] interpretive structural modeling. Identifying and Leveling the the feasibility of adopting the Target Costing System in the Petrochemical Industry [Volume 25, Number 98] investment decisions Internal Audit Function Quality and Firm’s Investment Efficiency: A test of Input-Process-Output Theory [Volume 23, Number 93] investors' decisions Investigating the Mediating Role of Investor Risk Perception on the Relationship Between Behavioral Bias and Investors' Decisions in the Company: A Test of Perspective Theory [Volume 23, Number 90] key roles and responsibilities Identifying the roles and responsibilities of key figures in the field of public asset governance [Volume 24, Number 95] knowledge management Evaluating the added value of internal audit using service quality dimensions and knowledge management steps [Volume 24, Number 95] management accounting techniques The relationship between block chain technology and the qualitative characteristics of accounting information with the mediating role of internal controls, auditing and management accounting techniques [Volume 25, Number 98] manager's ability The role of management attributes on audit opinions and auditor-client relationships [Volume 21, Number 83] manager's characteristics. Predicting managers' disclosure tone inconsistency using a decision tree [Volume 25, Number 99] marketing Conceptualization of marketing excellence model based on professional code of conduct in audit institutions using a Grounded Theory [Volume 23, Number 92] material judgment. The Effect of the auditor's personality on audit quality: a study on the dimensions of personality and audit quality [Volume 24, Number 96] measuring critical thinking Providing a tool for measuring critical thinking in auditors: design and validation [Volume 22, Number 86] meta-analysis Identifying and determining the main variables of good governance in Iran's regulatory bodies using the meta-analysis method (Case of Study: Accounts Court) [Volume 24, Number 95] mixed method approach. Presenting an external auditor's narcissism model with a mixed method approach [Volume 25, Number 98] moral courage. The effect of moral intelligence and cooperation between internal and independent auditors on the moral courage of internal auditors [Volume 25, Number 101] multifaceted Multi Grounded Theory method. The model of reducing tax disputes with tax audit of banking transactions of companies and businesses: Multi Grounded Theory Approach [Volume 24, Number 94] nature and number of conditional clauses of audit report. Change of auditor: the role of the new conditional report, the number and type of conditional clauses in the auditor's report [Volume 25, Number 100] non-adaptive perfectionism. Providing a framework for auditor perfectionism: with thematic analysis approach and systemic representation modeling [Volume 24, Number 97] opportunistic RPTs. Audit committee characteristics and investment efficiency: the moderating effect of opportunistic related party transactions [Volume 25, Number 101] optimal budgeting situation Estimating budgeting challenges in the Islamic Republic of Iran and providing solutions based on interviews with experts [Volume 24, Number 94] organizational commitment The impact of policy innovation features on organization performance with the mediating role of organization commitment [Volume 23, Number 90] organizational factors. Presentation of Internal Auditors' Disclosure Motivation Model: Role of Disclosure Triangle, Theory of Planned Behavior and Organizational Factors [Volume 24, Number 95] organizational performance. Analyzing the effect of environmental uncertainty and dynamics on the performance evaluation system (PMS) using multi-group analysis, evidence from the Iranian petrochemical industry [Volume 24, Number 94] panel Data Technique. The Analysis of the Application of Social Responsibility Reporting in the Timeliness of Audit Report [Volume 24, Number 96] path analysis [Volume 20, Number 78] performance audit The relationship between the mathematical model of performance-based budgeting with the success of performance auditing (with a combined approach of Chebyshev and lexicographic goal programming) [Volume 24, Number 96] phenomenology. Identify the components of optimal supervision over the auditors in Iranian capital market [Volume 22, Number 86] policies - State Accounts Court - financial transparency analyze the pattern of evaluation of the policies of the National Court of Accounts based on the dimensions of financial transparency [Volume 23, Number 91] policy makers Conceptual Model of Factors Affecting the Quality of Auditing in Iran by Grounded Theory [Volume 20, Number 80] presence of women on the board of directors. ‌Investigating the characteristics of an effective audit committee on managers' social responsibility disclosure commitment with an emphasis on the moderating role of women on the board of directors [Volume 25, Number 98] procedural integration and operational integration The Type of Audit Firms Mergers in Iran: Formal or Real [Volume 21, Number 84] professional skepticism The effective components of the auditor's market focus and the auditor's decision-making style with an emphasis on the role of professional doubt [Volume 23, Number 92] public finance Explaining the dimensions of benefiting from government technology (Govtech) to create transformation in public finance: a qualitative study in the public sector [Volume 24, Number 94] public sector Providing the ideal model of audit report and audit quality of the public sector, taking into account the mediating role of internal controls of based on risk [Volume 24, Number 95] quality of disclosure. Investigating the effect of internal control risk on audit fees due to the mediating role of disclosure quality in companies listed on the Tehran Stock Exchange [Volume 23, Number 90] regression Strengthening knowledge management and reducing audit costs [Volume 24, Number 97] regression analysis Investigate the market reaction to auditors' opinions on significant weaknesses in internal controlsInvestigate the market reaction to auditors' opinions on significant weaknesses in internal controls [Volume 21, Number 82] reporting quality Counting the nodes and problems of improving the quality of the budget deduction report with a qualitative method and focusing on the pathology of laws and regulations. [Volume 24, Number 97] reporting quality. Discovered audit distortions and managers' reporting tone: the mediating role of financial reporting quality [Volume 23, Number 93] social responsibility of the auditing profession. Evaluating the Impact of Sustainability Auditing on Promoting Social Responsibility of the Auditing Profession [Volume 25, Number 101] social responsibility. Presenting a Structural-interpretive model of financial performance based on social responsibility in banks [Volume 24, Number 95] solutions to remove auditor's independence damage Pathology of auditor independence and solutions to eliminate [Volume 23, Number 91] statutory requirement [Volume 20, Number 78] stock value The Effect of Management Ability and Managers' Remuneration on the Stock Value of Small and Medium Companies [Volume 23, Number 93] structural equation Method. Investigating the effect of dark personality traits on auditors' deviant behavior based on the structural equation method [Volume 25, Number 101] structural equation modeling Validation of the silence failure model of internal auditors in Iranian companies with the structural equation modeling approach [Volume 24, Number 96] structural equations. The Effect of Sustainability Reporting on the Relationship between Audit Quality and Other corporate governance mechanisms with Management Accounting Techniques. [Volume 22, Number 88] structural modeling Studying the conflict control of auditors' social ethics (SEM approach ) [Volume 25, Number 99] survey Investigation of Supreme Audit Court Role and Impact on Financial Transparency and Health of Khuzestan Provincial Government Institutions [Volume 24, Number 94] sustainability reporting Investigating the relationship between the quality of financial reporting and financial corruption, with an emphasis on the corporate sustainability reporting [Volume 25, Number 100] sustainable development reporting The impact of cost management techniques in strategic management accounting on governance, social and environmental dimensions of sustainable development reporting in the production chain of goods and services [Volume 25, Number 99] tax affairs organization Pathology of the tax system to achieve favorable tax conditions [Volume 24, Number 97] tax auditors. Explaining the role of psychological capital of tax auditors in adherence to the code of professional conduct: The mediating role of moral duty [Volume 26, Number 102] tax avoidance Audit Oversight Quality and Corporate Fraud Risk: The Moderating Role of Tax Avoidance Measures [Volume 26, Number 102] tax avoidance. The role of corporate governance mechanisms on lender supervision: Testing the borrowers' tax planning theory [Volume 24, Number 97] tax evasion The effect of dark personality traits on tax evasion using structural equation modeling (Case study: companies admitted to the Tehran Stock Exchange) [Volume 26, Number 102] tax risk The Use of Artificial Intelligence in Tax Audit [Volume 20, Number 81] tax risk. Introducing Tax Persistent of Firm: An indicator for assessing audit risk based on a comprehensive tax plan [Volume 20, Number 80] the delegate strength The impact of the mandate contained in the financial - Judiciary Boards computational ideas to pass on the issue in administrative law [Volume 21, Number 82] thematic analysis Identifying obstacles of implementing risk – based auditing in iranin audit firms and providing solutions to accelerate the process [Volume 21, Number 82] theory of planned behavior Investigating the Effect of the Theory of Planned Behavior on the Behavior of Taxpayers [Volume 24, Number 95] theory to Presenting the hegemonic model of auditors' social ethics conflict control: Grounded theory approach [Volume 24, Number 97] training and audit limitations. Presenting the model of audit opinion based on psychological states of audit in Iran according to the theorizing of the foundation [Volume 24, Number 96] whistle blowing auditors desire to whistleblowing Based on social cognition theory [Volume 21, Number 82]