Keyword Index

A

  • Anti-fraud and financial corruption policies The Framework for Identifying and Prioritizing Anti-fraud and Corruption Criteria Based on the Fraud Triangle Model in Public and Private Sector By Fuzzy Delphi Method [Volume 10, Issue 2, 2023-2024, Pages 85-108]
  • Audit Institutions Partners Modeling The Behavioral Patterns Of Auditing Institutions Partners [Volume 10, Issue 2, 2023-2024, Pages 157-176]
  • Auditors of public section Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2023-2024, Pages 269-292]

B

  • Bank The Role of Banks in the Effect of Monetary Policies on Macroeconomic Variables in the Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 10, Issue 2, 2023-2024, Pages 69-84]
  • Banking Industry The financial conceptual model of the role of the banking industry on the development of the sports industry Community Verified icon [Volume 10, Issue 2, 2023-2024, Pages 143-156]
  • Bankruptcy Presentation a suitable structure for the expert witnesses report in the field of bankruptcy [Volume 10, Issue 1, 2023-2024, Pages 143-160]
  • Behavioral Trends Modeling The Behavioral Patterns Of Auditing Institutions Partners [Volume 10, Issue 2, 2023-2024, Pages 157-176]
  • Blended learning Analyzing the Effective Factors of Human Resource Training in Government Banking [Volume 10, Issue 1, 2023-2024, Pages 125-142]
  • Budget deficit Investigating the influencing factors on the government budget deficit in Iran with an emphasis on Islamic financial instruments and exchange rates (ARDL approach) [Volume 10, Issue 2, 2023-2024, Pages 177-190]

C

  • Corporate Governance The Assessment of Model for Improving the Efficiency and Effectiveness of the Audit Committee [Volume 10, Issue 2, 2023-2024, Pages 23-40]
  • Costing Identifying barriers to product life cycle costing (case study of Hormozgan gas company) [Volume 10, Issue 2, 2023-2024, Pages 57-68]

D

  • Database Approach Modeling The Behavioral Patterns Of Auditing Institutions Partners [Volume 10, Issue 2, 2023-2024, Pages 157-176]
  • Debt Maturity The Mediating Effect of Financial Constraints on The Relationship Between Management Entrenchment and Debt Maturity with The Interactive Role of State-Affiliated Companies [Volume 10, Issue 2, 2023-2024, Pages 191-212]
  • Development The financial conceptual model of the role of the banking industry on the development of the sports industry Community Verified icon [Volume 10, Issue 2, 2023-2024, Pages 143-156]
  • Dimtel technique Identifying obstacles to the establishment of Human Resources Accounting System Based on Dimtel Technique (Case Study: Mashhad University of Medical Sciences and subordinate units) [Volume 10, Issue 1, 2023-2024, Pages 225-246]
  • Discretionary policies Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024, Pages 23-50]
  • Dynamic Stochastic General Equilibrium Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024, Pages 23-50]
  • Dynamic Stochastic General Equilibrium (DSGE) The Role of Banks in the Effect of Monetary Policies on Macroeconomic Variables in the Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 10, Issue 2, 2023-2024, Pages 69-84]

E

  • Exchange Rate Investigating the influencing factors on the government budget deficit in Iran with an emphasis on Islamic financial instruments and exchange rates (ARDL approach) [Volume 10, Issue 2, 2023-2024, Pages 177-190]
  • Experts Opinion Presentation a suitable structure for the expert witnesses report in the field of bankruptcy [Volume 10, Issue 1, 2023-2024, Pages 143-160]
  • Expert Witness Presentation a suitable structure for the expert witnesses report in the field of bankruptcy [Volume 10, Issue 1, 2023-2024, Pages 143-160]

F

  • Financial Information Quality Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations [Volume 10, Issue 1, 2023-2024, Pages 181-192]
  • Financial Managers’ Networking Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations [Volume 10, Issue 1, 2023-2024, Pages 181-192]
  • Financial Performance The impact of health information technology on the relationship between financial performance and profitability in Imam Khomeini Hospital [Volume 10, Issue 2, 2023-2024, Pages 41-56]
  • Financial Performance Investigating the effect of market orientation on the financial performance of Iran Mines and Mineral Industries Development and Modernization Organization (IMIDRO) with the mediating role of uncertainty in the market and customer reaction [Volume 10, Issue 2, 2023-2024, Pages 245-257]
  • Financial Reporting Identifying users’ objectives and information needs of financial reports of regional electricity companies in Iran [Volume 10, Issue 1, 2023-2024, Pages 93-110]
  • Financial Reporting Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations [Volume 10, Issue 1, 2023-2024, Pages 181-192]
  • Forensic Accounting Presentation a suitable structure for the expert witnesses report in the field of bankruptcy [Volume 10, Issue 1, 2023-2024, Pages 143-160]
  • Fraud triangle Model The Framework for Identifying and Prioritizing Anti-fraud and Corruption Criteria Based on the Fraud Triangle Model in Public and Private Sector By Fuzzy Delphi Method [Volume 10, Issue 2, 2023-2024, Pages 85-108]
  • Funding Hierarchical model for evaluating the effectiveness of venture capital financing of Barkat Knowledge Institut [Volume 10, Issue 1, 2023-2024, Pages 247-268]
  • Fuzzy Delphi Method The Framework for Identifying and Prioritizing Anti-fraud and Corruption Criteria Based on the Fraud Triangle Model in Public and Private Sector By Fuzzy Delphi Method [Volume 10, Issue 2, 2023-2024, Pages 85-108]

G

  • Government Consumption Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024, Pages 23-50]
  • Government Current Expenses Investigating the influencing factors on the government budget deficit in Iran with an emphasis on Islamic financial instruments and exchange rates (ARDL approach) [Volume 10, Issue 2, 2023-2024, Pages 177-190]
  • Government Investment Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024, Pages 23-50]
  • Government Payment Systems Treasury Single Account System in Iran: Achievements and Future Direction [Volume 10, Issue 2, 2023-2024, Pages 1-22]

H

  • Healthcare and Treatment Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations [Volume 10, Issue 1, 2023-2024, Pages 181-192]
  • Human resource training Analyzing the Effective Factors of Human Resource Training in Government Banking [Volume 10, Issue 1, 2023-2024, Pages 125-142]

I

  • Inertia Capability Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2023-2024, Pages 269-292]
  • Integrated Financial Management Information System (IFMIS) Treasury Single Account System in Iran: Achievements and Future Direction [Volume 10, Issue 2, 2023-2024, Pages 1-22]
  • Interior Financial Information Quality Presenting a comparative model: improving the quality of the internal financial information environment of government and non-government companies based on management characteristics (artificial neural network model and regression method [Volume 10, Issue 1, 2023-2024, Pages 51-72]
  • Investment Investigating the influencing factors on the government budget deficit in Iran with an emphasis on Islamic financial instruments and exchange rates (ARDL approach) [Volume 10, Issue 2, 2023-2024, Pages 177-190]
  • Islamic Financial Instrument Investigating the influencing factors on the government budget deficit in Iran with an emphasis on Islamic financial instruments and exchange rates (ARDL approach) [Volume 10, Issue 2, 2023-2024, Pages 177-190]

K

  • Kurdistan Region of Iraq The effect of risk-based financial internal controls on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq [Volume 10, Issue 2, 2023-2024, Pages 109-124]

L

  • Life cycle Identifying barriers to product life cycle costing (case study of Hormozgan gas company) [Volume 10, Issue 2, 2023-2024, Pages 57-68]

M

  • Management Entrenchment The Mediating Effect of Financial Constraints on The Relationship Between Management Entrenchment and Debt Maturity with The Interactive Role of State-Affiliated Companies [Volume 10, Issue 2, 2023-2024, Pages 191-212]
  • Management Features and Regression Analysis Presenting a comparative model: improving the quality of the internal financial information environment of government and non-government companies based on management characteristics (artificial neural network model and regression method [Volume 10, Issue 1, 2023-2024, Pages 51-72]
  • Market orientation Investigating the effect of market orientation on the financial performance of Iran Mines and Mineral Industries Development and Modernization Organization (IMIDRO) with the mediating role of uncertainty in the market and customer reaction [Volume 10, Issue 2, 2023-2024, Pages 245-257]
  • Monetary Policies The Role of Banks in the Effect of Monetary Policies on Macroeconomic Variables in the Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 10, Issue 2, 2023-2024, Pages 69-84]
  • Monetary rules Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024, Pages 23-50]

N

  • Narcissism Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2023-2024, Pages 193-206]

O

  • Oil industry Maturity model of internal audit in public sector( oil industry) [Volume 10, Issue 1, 2023-2024, Pages 1-22]

P

  • Performance Audit The budgeting model based on the ideal performance and the success of the performance audit in the companies under the Ministry of Energy [Volume 10, Issue 2, 2023-2024, Pages 213-226]
  • Performance-Based Budgeting The budgeting model based on the ideal performance and the success of the performance audit in the companies under the Ministry of Energy [Volume 10, Issue 2, 2023-2024, Pages 213-226]
  • Polar Matrix Analysis Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2023-2024, Pages 269-292]
  • Private Sector Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2023-2024, Pages 193-206]
  • Public sector Maturity model of internal audit in public sector( oil industry) [Volume 10, Issue 1, 2023-2024, Pages 1-22]
  • Public sector Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2023-2024, Pages 193-206]
  • Public sector The effect of risk-based financial internal controls on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq [Volume 10, Issue 2, 2023-2024, Pages 109-124]
  • Public sector companies The pattern of effective financial and governance factors on incorrect pricing in public sector companies [Volume 10, Issue 2, 2023-2024, Pages 125-142]
  • Public Sector Financial Management (PFM) Treasury Single Account System in Iran: Achievements and Future Direction [Volume 10, Issue 2, 2023-2024, Pages 1-22]

R

  • Regional Electricity Companies Identifying users’ objectives and information needs of financial reports of regional electricity companies in Iran [Volume 10, Issue 1, 2023-2024, Pages 93-110]
  • Reporting Objectives Identifying users’ objectives and information needs of financial reports of regional electricity companies in Iran [Volume 10, Issue 1, 2023-2024, Pages 93-110]
  • Risk The Role of Banks in the Effect of Monetary Policies on Macroeconomic Variables in the Dynamic Stochastic General Equilibrium (DSGE) Model [Volume 10, Issue 2, 2023-2024, Pages 69-84]

S

  • Sports Industry The financial conceptual model of the role of the banking industry on the development of the sports industry Community Verified icon [Volume 10, Issue 2, 2023-2024, Pages 143-156]
  • State-Affiliated Companies The Mediating Effect of Financial Constraints on The Relationship Between Management Entrenchment and Debt Maturity with The Interactive Role of State-Affiliated Companies [Volume 10, Issue 2, 2023-2024, Pages 191-212]
  • State-Owned company Examining the usefulness of the tone of financial reporting in state-owned companies with an emphasis on text mining [Volume 10, Issue 1, 2023-2024, Pages 111-124]
  • Stock Returns Examining the usefulness of the tone of financial reporting in state-owned companies with an emphasis on text mining [Volume 10, Issue 1, 2023-2024, Pages 111-124]
  • Structural Equation Modeling The Assessment of Model for Improving the Efficiency and Effectiveness of the Audit Committee [Volume 10, Issue 2, 2023-2024, Pages 23-40]

T

  • Tax Evasion Designing a model for using big data in the field of taxation of natural persons in order to prevent tax evasion [Volume 10, Issue 1, 2023-2024, Pages 207-224]
  • Tax Evasion Providing a comprehensive model of electronic tax receipt to reduce tax evasion with the ISM approach [Volume 10, Issue 2, 2023-2024, Pages 227-244]
  • Technology The impact of health information technology on the relationship between financial performance and profitability in Imam Khomeini Hospital [Volume 10, Issue 2, 2023-2024, Pages 41-56]
  • Tehran Municipality Collaborative financing model based on risk management (Study case of Tehran municipality) [Volume 10, Issue 1, 2023-2024, Pages 161-180]
  • Text Mining Examining the usefulness of the tone of financial reporting in state-owned companies with an emphasis on text mining [Volume 10, Issue 1, 2023-2024, Pages 111-124]
  • The Efficiency and Effectiveness of the Audit Committee The Assessment of Model for Improving the Efficiency and Effectiveness of the Audit Committee [Volume 10, Issue 2, 2023-2024, Pages 23-40]
  • Treasury Single Account (TSA) Treasury Single Account System in Iran: Achievements and Future Direction [Volume 10, Issue 2, 2023-2024, Pages 1-22]

U

  • University of Medical Sciences Identifying obstacles to the establishment of Human Resources Accounting System Based on Dimtel Technique (Case Study: Mashhad University of Medical Sciences and subordinate units) [Volume 10, Issue 1, 2023-2024, Pages 225-246]
  • Users Information Needs Identifying users’ objectives and information needs of financial reports of regional electricity companies in Iran [Volume 10, Issue 1, 2023-2024, Pages 93-110]

V

  • Value Chain Identifying barriers to product life cycle costing (case study of Hormozgan gas company) [Volume 10, Issue 2, 2023-2024, Pages 57-68]
  • Venture capital funding Hierarchical model for evaluating the effectiveness of venture capital financing of Barkat Knowledge Institut [Volume 10, Issue 1, 2023-2024, Pages 247-268]