Keyword Index

A

  • Advances in accounting technologies The impact of accounting technology advancement on the quality of financial reports in the Iranian public sector [Volume 12, Issue 1, 2025-2026, Pages 129-148]
  • Artificial intelligence The impact of accounting technology advancement on the quality of financial reports in the Iranian public sector [Volume 12, Issue 1, 2025-2026, Pages 129-148]
  • Audit Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory [Volume 12, Issue 1, 2025-2026, Pages 1-22]
  • Auditing Developing the model of digital transformation in Iran's public sector audit: The content analysis approach [Volume 12, Issue 1, 2025-2026, Pages 149-170]
  • Audit Quality Developing an Audit Quality Model for Public Sector (Case Study in the Supreme Audit Court) [Volume 12, Issue 1, 2025-2026, Pages 241-260]
  • Audit quality and performance The effect of organizational characteristics on audit quality and performance mediated by burnout and workload. [Volume 12, Issue 1, 2025-2026, Pages 23-56]

B

  • Blockchain identification Challenges of Implementing Blockchain Technology in Public Sector Accounting [Volume 12, Issue 1, 2025-2026, Pages 215-240]

C

  • Challenges identification Challenges of Implementing Blockchain Technology in Public Sector Accounting [Volume 12, Issue 1, 2025-2026, Pages 215-240]
  • Content analysis approach identification Challenges of Implementing Blockchain Technology in Public Sector Accounting [Volume 12, Issue 1, 2025-2026, Pages 215-240]
  • Corruption in the tax system Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach [Volume 12, Issue 1, 2025-2026, Pages 75-108]

D

  • Digital transformation Developing the model of digital transformation in Iran's public sector audit: The content analysis approach [Volume 12, Issue 1, 2025-2026, Pages 149-170]

F

  • Financial Reporting Quality The impact of accounting technology advancement on the quality of financial reports in the Iranian public sector [Volume 12, Issue 1, 2025-2026, Pages 129-148]
  • Financing Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste [Volume 12, Issue 1, 2025-2026, Pages 261-286]

G

  • Grounded Theory Developing an Audit Quality Model for Public Sector (Case Study in the Supreme Audit Court) [Volume 12, Issue 1, 2025-2026, Pages 241-260]

I

  • Internal Control Designing a Framework For Internal Controls over Financial Reporting of Universities [Volume 12, Issue 1, 2025-2026, Pages 109-128]
  • Internal controls over financial reporting Designing a Framework For Internal Controls over Financial Reporting of Universities [Volume 12, Issue 1, 2025-2026, Pages 109-128]

M

  • Machine learning Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach [Volume 12, Issue 1, 2025-2026, Pages 75-108]
  • Moral Disengagement Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies [Volume 12, Issue 1, 2025-2026, Pages 57-74]

O

  • Opportunistic Earnings Management Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies [Volume 12, Issue 1, 2025-2026, Pages 57-74]
  • Organizational Support Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory [Volume 12, Issue 1, 2025-2026, Pages 1-22]

P

  • Performance Integrity Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste [Volume 12, Issue 1, 2025-2026, Pages 261-286]
  • Personal Norms Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies [Volume 12, Issue 1, 2025-2026, Pages 57-74]
  • Public Sector Accounting identification Challenges of Implementing Blockchain Technology in Public Sector Accounting [Volume 12, Issue 1, 2025-2026, Pages 215-240]
  • Public Sector Audit Developing the model of digital transformation in Iran's public sector audit: The content analysis approach [Volume 12, Issue 1, 2025-2026, Pages 149-170]

R

  • Remote Work Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory [Volume 12, Issue 1, 2025-2026, Pages 1-22]

S

  • Stakeholders Audit Reports Developing an Audit Quality Model for Public Sector (Case Study in the Supreme Audit Court) [Volume 12, Issue 1, 2025-2026, Pages 241-260]
  • Startup Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste [Volume 12, Issue 1, 2025-2026, Pages 261-286]
  • Structural Equation Modeling Developing an Audit Quality Model for Public Sector (Case Study in the Supreme Audit Court) [Volume 12, Issue 1, 2025-2026, Pages 241-260]

T

  • Tax intelligence Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach [Volume 12, Issue 1, 2025-2026, Pages 75-108]
  • Technology Developing the model of digital transformation in Iran's public sector audit: The content analysis approach [Volume 12, Issue 1, 2025-2026, Pages 149-170]
  • Tehran Municipality Developing an Implementation Model for a Think Tank in Tehran Municipality: A Grounded Theory Approach [Volume 12, Issue 1, 2025-2026, Pages 171-194]
  • Think tank Developing an Implementation Model for a Think Tank in Tehran Municipality: A Grounded Theory Approach [Volume 12, Issue 1, 2025-2026, Pages 171-194]

U

  • UNCAC (Merida Convention) Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach [Volume 12, Issue 1, 2025-2026, Pages 75-108]
  • University financial reporting Designing a Framework For Internal Controls over Financial Reporting of Universities [Volume 12, Issue 1, 2025-2026, Pages 109-128]
  • Urban governance Developing an Implementation Model for a Think Tank in Tehran Municipality: A Grounded Theory Approach [Volume 12, Issue 1, 2025-2026, Pages 171-194]