Academic Society
Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model [Volume 7, Issue 1, 2020-2021, Pages 31-44]
Accounting
Modeling the Commercialization Factors of Accounting [Volume 7, Issue 2, 2020-2021, Pages 167-184]
Analysis of Total Interpretive Structural Model
Designing an Interpretive / Structural Model of the Most Effective Causes of Public Sector Audit Quality [Volume 7, Issue 1, 2020-2021, Pages 145-160]
Analytical Network Process
Investigating the Methods of Public Universities Financing with Resistance Economics Approach Using the ANP Method (Case Study: Public Universities in the West of Country) [Volume 7, Issue 1, 2020-2021, Pages 113-128]
Analytical Network Process and dematel Technique (DANP)
Identify and Prioritize Internal and External Factors Affecting the Audit Quality of the Court of Audit based on a Combination of SWOT-ANP-DEMATEL Techniques [Volume 7, Issue 1, 2020-2021, Pages 59-78]
Auditors
The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment
(Case Study: Auditors of the Iran Court of Audit) [Volume 7, Issue 2, 2020-2021, Pages 79-94]
B
Bankruptcy forecasting
Develop a bankruptcy forecasting model for state-owned companies using macroeconomic, managerial, financial and political variables [Volume 7, Issue 1, 2020-2021, Pages 79-96]
Budget
Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting
(Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd) [Volume 7, Issue 2, 2020-2021, Pages 129-142]
Budgeting
Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) [Volume 7, Issue 1, 2020-2021, Pages 177-192]
C
Conditional Conservatism
The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2020-2021, Pages 129-144]
Court of Audit
Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2020-2021, Pages 161-176]
D
Delphi technique
Identify and Prioritize Internal and External Factors Affecting the Audit Quality of the Court of Audit based on a Combination of SWOT-ANP-DEMATEL Techniques [Volume 7, Issue 1, 2020-2021, Pages 59-78]
Designing a Decision-Making System
Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]
E
Economic incentives
Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2020-2021, Pages 185-210]
Entrepreneurship
Design and highlighting the technological entrepreneurship model in researching institutes of country [Volume 7, Issue 2, 2020-2021, Pages 211-228]
Ethics
Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach [Volume 7, Issue 1, 2020-2021, Pages 45-58]
External Accountability
Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model [Volume 7, Issue 1, 2020-2021, Pages 31-44]
F
Financial corruption reporting
Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach [Volume 7, Issue 1, 2020-2021, Pages 45-58]
Financial Ratios
Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank [Volume 7, Issue 2, 2020-2021, Pages 9-28]
Financial Reporting
The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2020-2021, Pages 129-144]
Financing methods
Investigating the Methods of Public Universities Financing with Resistance Economics Approach Using the ANP Method (Case Study: Public Universities in the West of Country) [Volume 7, Issue 1, 2020-2021, Pages 113-128]
Fractal Dimensions
Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets [Volume 7, Issue 2, 2020-2021, Pages 109-128]
Fraud Risk Assessment
The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment
(Case Study: Auditors of the Iran Court of Audit) [Volume 7, Issue 2, 2020-2021, Pages 79-94]
G
Governmental accounting
Content Analysis of Governmental Accounting Articles from the Beginning to the End of 2020 [Volume 7, Issue 1, 2020-2021, Pages 97-112]
Grounded Theory
Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2020-2021, Pages 9-30]
H
Hurst Power
Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets [Volume 7, Issue 2, 2020-2021, Pages 109-128]
I
Income Tax
Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2020-2021, Pages 9-30]
Informal Companies
Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2020-2021, Pages 185-210]
Information
Budgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical Managers [Volume 7, Issue 2, 2020-2021, Pages 29-42]
Information technology
Design and highlighting the technological entrepreneurship model in researching institutes of country [Volume 7, Issue 2, 2020-2021, Pages 211-228]
Intelligent Auditing
Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]
Internal Audit System
Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2020-2021, Pages 59-78]
Internal Processes
Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2020-2021, Pages 193-208]
Iran Court of Audit
The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment
(Case Study: Auditors of the Iran Court of Audit) [Volume 7, Issue 2, 2020-2021, Pages 79-94]
K
Key Success Factors
Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2020-2021, Pages 59-78]
Kirton
The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment
(Case Study: Auditors of the Iran Court of Audit) [Volume 7, Issue 2, 2020-2021, Pages 79-94]
Knowledge Enrichment
Content Analysis of Governmental Accounting Articles from the Beginning to the End of 2020 [Volume 7, Issue 1, 2020-2021, Pages 97-112]
L
Lawshe Coefficient
Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2020-2021, Pages 59-78]
M
Macroeconomic variables
Develop a bankruptcy forecasting model for state-owned companies using macroeconomic, managerial, financial and political variables [Volume 7, Issue 1, 2020-2021, Pages 79-96]
Management factors
Develop a bankruptcy forecasting model for state-owned companies using macroeconomic, managerial, financial and political variables [Volume 7, Issue 1, 2020-2021, Pages 79-96]
O
Operational Budgeting
Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting
(Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd) [Volume 7, Issue 2, 2020-2021, Pages 129-142]
Optimal performance
The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta) [Volume 7, Issue 2, 2020-2021, Pages 95-108]
P
Performance Management
Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) [Volume 7, Issue 1, 2020-2021, Pages 177-192]
Productivity
The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta) [Volume 7, Issue 2, 2020-2021, Pages 95-108]
Profit and Loss Forecast
Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank [Volume 7, Issue 2, 2020-2021, Pages 9-28]
Psychodynamic Perceptual Disorder
Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2020-2021, Pages 161-176]
Public Section
Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting
(Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd) [Volume 7, Issue 2, 2020-2021, Pages 129-142]
Public Sector Audit Quality
Designing an Interpretive / Structural Model of the Most Effective Causes of Public Sector Audit Quality [Volume 7, Issue 1, 2020-2021, Pages 145-160]
Public universities
Investigating the Methods of Public Universities Financing with Resistance Economics Approach Using the ANP Method (Case Study: Public Universities in the West of Country) [Volume 7, Issue 1, 2020-2021, Pages 113-128]
R
Readability
The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2020-2021, Pages 129-144]
Relative Performance Audit Technique
Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]
Resistance Economics
Investigating the Methods of Public Universities Financing with Resistance Economics Approach Using the ANP Method (Case Study: Public Universities in the West of Country) [Volume 7, Issue 1, 2020-2021, Pages 113-128]
Responsibility
Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2020-2021, Pages 193-208]
S
Sensitivity Analysis
Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]
Servqual Model
Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model [Volume 7, Issue 1, 2020-2021, Pages 31-44]
Social Norms
Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2020-2021, Pages 185-210]
Social Security investment holding
The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta) [Volume 7, Issue 2, 2020-2021, Pages 95-108]
Structural Equation Modeling
The Role of Public Accounting and Psychological Factors in Perceived Corruption [Volume 7, Issue 2, 2020-2021, Pages 143-166]
Structural Equations
Modeling the Commercialization Factors of Accounting [Volume 7, Issue 2, 2020-2021, Pages 167-184]
Supreme Audit Court
Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2020-2021, Pages 193-208]
T
Tax Affairs Organization
Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model [Volume 7, Issue 1, 2020-2021, Pages 31-44]
Taxation
Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2020-2021, Pages 9-30]
Tax Evasion
Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2020-2021, Pages 9-30]
Tax System
Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2020-2021, Pages 185-210]
Three-dimensional model
Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2020-2021, Pages 59-78]
Time Driven Activity-Based Budgeting
Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting
(Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd) [Volume 7, Issue 2, 2020-2021, Pages 129-142]
Time Series
Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets [Volume 7, Issue 2, 2020-2021, Pages 109-128]
Tose’e Ta’avon Bank
Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank [Volume 7, Issue 2, 2020-2021, Pages 9-28]
Typology
Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2020-2021, Pages 161-176]
U
Unconditional Conservatism
The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2020-2021, Pages 129-144]
Users
Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2020-2021, Pages 193-208]