Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Keyword Index
A
  • Accounting Standards Toward Establishing Endowment Accounting Standard [Volume 2, Issue 5, 2025, Pages 3-28]
  • Audit Committee The Impact of Ownership Structure, Board and Audit Committee Characteristics on Earning Management [Volume 1, Issue 1, 2024, Pages 30-62]
  • Audit Quality Investigating the moderating role of audit quality on the relationship between tax avoidance and investment inefficiency [Volume 1, Issue 1, 2024, Pages 95-122]
  • Audit Quality Investigating the effect of Market Concentration, Market Share Gap and Auditor Leadership on Audit Quality [Volume 1, Issue 2, 2024, Pages 5-37]
  • Audit Report Delay Profit Deviation and Audit Report Delay in Companies listed on the Iraqi Stock Exchange [Volume 1, Issue 1, 2024, Pages 63-94]
B
  • Bay' al-Haqq The Nature of Chooser Option and Its Jurisprudential Analysis: A Step Towards the Development of Islamic Financial Instruments [Volume 2, Issue 5, 2025, Pages 156-205]
  • Bayesian Network Providing a method to detect fraud in the financial statements of companies active in the Tehran Stock Exchange using machine learning algorithms and optimized decision trees [Volume 2, Issue 5, 2025, Pages 60-95]
  • Behavioral characteristics of managers The Effect of Internal Monitoring Structure on Withholding Strategy of Bad News With a Modifying Role of Managers' Behavioral Bias [Volume 1, Issue 1, 2024, Pages 157-192]
  • Board Diversity Investigate the moderating effects of corporate governance mechanisms, CEO narcissism and free cash flow on the relationship between board diversity and company risk-taking. [Volume 2, Issue 5, 2025, Pages 96-131]
  • Board errors The relationship between board errors and the value of cash assets of companies listed on the Tehran Stock Exchange [Volume 1, Issue 1, 2024, Pages 3-29]
  • Board Independence The relationship between board errors and the value of cash assets of companies listed on the Tehran Stock Exchange [Volume 1, Issue 1, 2024, Pages 3-29]
  • Board of directors characteristics The Impact of Ownership Structure, Board and Audit Committee Characteristics on Earning Management [Volume 1, Issue 1, 2024, Pages 30-62]
  • Business strategy The Mediating Role of Accounting Information Systems in the Relationship Between Business Strategy and Firm Performance: A Comparative Study of MISSQM and ISO/IEC Models [Volume 1, Issue 3, 2024, Pages 54-90]
C
  • Capital Market The impact of social networks on accounting [Volume 2, Issue 4, 2025, Pages 145-180]
  • CEO' Investigate the moderating effects of corporate governance mechanisms, CEO narcissism and free cash flow on the relationship between board diversity and company risk-taking. [Volume 2, Issue 5, 2025, Pages 96-131]
  • Chooser Option The Nature of Chooser Option and Its Jurisprudential Analysis: A Step Towards the Development of Islamic Financial Instruments [Volume 2, Issue 5, 2025, Pages 156-205]
  • Company The Impact of Related Party Transactions on the Value of the Company with Emphasis on Social Responsibility [Volume 1, Issue 2, 2024, Pages 100-129]
  • Company life cycle Investigating management and company ability at different stages of the company's life cycle [Volume 2, Issue 4, 2025, Pages 181-218]
  • Company performance The Mediating Role of Accounting Information Systems in the Relationship Between Business Strategy and Firm Performance: A Comparative Study of MISSQM and ISO/IEC Models [Volume 1, Issue 3, 2024, Pages 54-90]
  • Company performance The impact of tax avoidance on company performance with an emphasis on the role of ownership structure [Volume 2, Issue 4, 2025, Pages 31-58]
  • Company performance The Emotional Tendency of Individual Crowding in Transactions and Individual Emotions of Investors on Macroeconomic Indicators, Accounting and Capital Market [Volume 2, Issue 4, 2025, Pages 59-98]
  • Competitive Strategy Investigating the Impact of Mass Media Advertisement in the Capital Market on Changes in the Total Stock Index of Tehran Stock Exchange [Volume 1, Issue 3, 2024, Pages 34-53]
  • Compliance with professional ethics Promoting Controlling Environment via the Internal Auditor’s Philosophy of the Personal Professional Ethics Through the Quality of Corporate Governance [Volume 1, Issue 3, 2024, Pages 3-33]
  • Comprehensive System of Internal Control A Comprehensive System of Internal Control and Khlyfhallh Philosophy on Earth to Detect and Prevent the Phenomenon of Fraud through Forensic Accounting Approach Phenomenological Studies [Volume 2, Issue 5, 2025, Pages 29-59]
  • Corporate Governance An Investigation the Impact of Enterprise Risk Management on Financial Performance, Value and Stocks Risk of Companies: Moderated Approach of Corporate Governance [Volume 1, Issue 1, 2024, Pages 123-156]
  • Corporate Governance Investigate the moderating effects of corporate governance mechanisms, CEO narcissism and free cash flow on the relationship between board diversity and company risk-taking. [Volume 2, Issue 5, 2025, Pages 96-131]
D
  • Dealing with affiliates The Impact of Related Party Transactions on the Value of the Company with Emphasis on Social Responsibility [Volume 1, Issue 2, 2024, Pages 100-129]
  • Demographic Characteristics The Effect of Demographic Characteristics on Risk Perception and Investment Decision [Volume 2, Issue 4, 2025, Pages 3-30]
  • Discount Rate The Emotional Tendency of Individual Crowding in Transactions and Individual Emotions of Investors on Macroeconomic Indicators, Accounting and Capital Market [Volume 2, Issue 4, 2025, Pages 59-98]
  • Discretionary Accruals Based Earnings Management Examining the relationship between life cycle, family ownership and earnings management of companies [Volume 2, Issue 4, 2025, Pages 99-144]
E
  • Earnings Management The Impact of Ownership Structure, Board and Audit Committee Characteristics on Earning Management [Volume 1, Issue 1, 2024, Pages 30-62]
  • Endowment Accounting Toward Establishing Endowment Accounting Standard [Volume 2, Issue 5, 2025, Pages 3-28]
  • Endowment Accounting Standard Toward Establishing Endowment Accounting Standard [Volume 2, Issue 5, 2025, Pages 3-28]
  • Enterprise risk Management An Investigation the Impact of Enterprise Risk Management on Financial Performance, Value and Stocks Risk of Companies: Moderated Approach of Corporate Governance [Volume 1, Issue 1, 2024, Pages 123-156]
  • Exotic Option The Nature of Chooser Option and Its Jurisprudential Analysis: A Step Towards the Development of Islamic Financial Instruments [Volume 2, Issue 5, 2025, Pages 156-205]
F
  • Family Ownership Examining the relationship between life cycle, family ownership and earnings management of companies [Volume 2, Issue 4, 2025, Pages 99-144]
  • Financial Resources Investigating the Impact of Innovation of Financial Technologies on the Improvement of Financial Resources of Qarz al-Hasaneh Banks in Islamic Environments [Volume 2, Issue 6, 2025, Pages 25-52]
  • Financial technologies Investigating the Impact of Innovation of Financial Technologies on the Improvement of Financial Resources of Qarz al-Hasaneh Banks in Islamic Environments [Volume 2, Issue 6, 2025, Pages 25-52]
  • Firm Stock Risk An Investigation the Impact of Enterprise Risk Management on Financial Performance, Value and Stocks Risk of Companies: Moderated Approach of Corporate Governance [Volume 1, Issue 1, 2024, Pages 123-156]
  • Firm Value An Investigation the Impact of Enterprise Risk Management on Financial Performance, Value and Stocks Risk of Companies: Moderated Approach of Corporate Governance [Volume 1, Issue 1, 2024, Pages 123-156]
  • Forensic Accounting A Comprehensive System of Internal Control and Khlyfhallh Philosophy on Earth to Detect and Prevent the Phenomenon of Fraud through Forensic Accounting Approach Phenomenological Studies [Volume 2, Issue 5, 2025, Pages 29-59]
  • Fraud A Comprehensive System of Internal Control and Khlyfhallh Philosophy on Earth to Detect and Prevent the Phenomenon of Fraud through Forensic Accounting Approach Phenomenological Studies [Volume 2, Issue 5, 2025, Pages 29-59]
  • Free Cash Flow Investigate the moderating effects of corporate governance mechanisms, CEO narcissism and free cash flow on the relationship between board diversity and company risk-taking. [Volume 2, Issue 5, 2025, Pages 96-131]
  • Free Cash Flows The Emotional Tendency of Individual Crowding in Transactions and Individual Emotions of Investors on Macroeconomic Indicators, Accounting and Capital Market [Volume 2, Issue 4, 2025, Pages 59-98]
G
  • Government Ownership The relationship between board errors and the value of cash assets of companies listed on the Tehran Stock Exchange [Volume 1, Issue 1, 2024, Pages 3-29]
I
  • Inefficiency of investment Investigating the moderating role of audit quality on the relationship between tax avoidance and investment inefficiency [Volume 1, Issue 1, 2024, Pages 95-122]
  • International Financial Reporting Standards Feasibility of Establishing Congruence in Islamic Financial Reporting with International Financial Reporting Standards [Volume 2, Issue 5, 2025, Pages 132-155]
  • Islamic accounting Investigating the Impact of the Theory of Planned Behavior on Individual Decisions in Paying Islamic Taxes [Volume 1, Issue 2, 2024, Pages 130-157]
  • Islamic accounting Feasibility of Establishing Congruence in Islamic Financial Reporting with International Financial Reporting Standards [Volume 2, Issue 5, 2025, Pages 132-155]
  • Islamic financial instruments The Nature of Chooser Option and Its Jurisprudential Analysis: A Step Towards the Development of Islamic Financial Instruments [Volume 2, Issue 5, 2025, Pages 156-205]
  • Islamic Financial Reporting Feasibility of Establishing Congruence in Islamic Financial Reporting with International Financial Reporting Standards [Volume 2, Issue 5, 2025, Pages 132-155]
  • Islamic tax Investigating the Impact of the Theory of Planned Behavior on Individual Decisions in Paying Islamic Taxes [Volume 1, Issue 2, 2024, Pages 130-157]
  • Iso/IEC model The Mediating Role of Accounting Information Systems in the Relationship Between Business Strategy and Firm Performance: A Comparative Study of MISSQM and ISO/IEC Models [Volume 1, Issue 3, 2024, Pages 54-90]
J
  • Ju'alah Contract The Nature of Chooser Option and Its Jurisprudential Analysis: A Step Towards the Development of Islamic Financial Instruments [Volume 2, Issue 5, 2025, Pages 156-205]
K
  • Khlyfhallh on Earth A Comprehensive System of Internal Control and Khlyfhallh Philosophy on Earth to Detect and Prevent the Phenomenon of Fraud through Forensic Accounting Approach Phenomenological Studies [Volume 2, Issue 5, 2025, Pages 29-59]
M
  • Mass Media Advertising Investigating the Impact of Mass Media Advertisement in the Capital Market on Changes in the Total Stock Index of Tehran Stock Exchange [Volume 1, Issue 3, 2024, Pages 34-53]
  • MISSQM model The Mediating Role of Accounting Information Systems in the Relationship Between Business Strategy and Firm Performance: A Comparative Study of MISSQM and ISO/IEC Models [Volume 1, Issue 3, 2024, Pages 54-90]
N
  • Net Profit Deviation Profit Deviation and Audit Report Delay in Companies listed on the Iraqi Stock Exchange [Volume 1, Issue 1, 2024, Pages 63-94]
  • Non-Family ownership Examining the relationship between life cycle, family ownership and earnings management of companies [Volume 2, Issue 4, 2025, Pages 99-144]
O
  • Operating Profit Deviation Profit Deviation and Audit Report Delay in Companies listed on the Iraqi Stock Exchange [Volume 1, Issue 1, 2024, Pages 63-94]
  • Operational Budgeting Obstacles to Implementing Operational Budgeting in a Mission-Oriented Islamic University [Volume 1, Issue 3, 2024, Pages 91-117]
  • Operational Performance The moderating role of product market competition on the relation between social responsibility and operational performance [Volume 1, Issue 2, 2024, Pages 158-190]
  • Ownership structure The Impact of Ownership Structure, Board and Audit Committee Characteristics on Earning Management [Volume 1, Issue 1, 2024, Pages 30-62]
  • Ownership structure The impact of tax avoidance on company performance with an emphasis on the role of ownership structure [Volume 2, Issue 4, 2025, Pages 31-58]
P
  • Peer-to-Peer Investigating the Impact of Innovation of Financial Technologies on the Improvement of Financial Resources of Qarz al-Hasaneh Banks in Islamic Environments [Volume 2, Issue 6, 2025, Pages 25-52]
Q
  • Q-tubin index Investigating management and company ability at different stages of the company's life cycle [Volume 2, Issue 4, 2025, Pages 181-218]
R
  • Real Earnings Management Examining the relationship between life cycle, family ownership and earnings management of companies [Volume 2, Issue 4, 2025, Pages 99-144]
  • Risk Appetite Decisions managerial overconfidence and Risk Appetite for Managers' Decisions on Profit Smoothing In the Steel Industry Using the Structural Equation Modeling [Volume 1, Issue 3, 2024, Pages 146-171]
  • Rough Set Providing a method to detect fraud in the financial statements of companies active in the Tehran Stock Exchange using machine learning algorithms and optimized decision trees [Volume 2, Issue 5, 2025, Pages 60-95]
S
  • Social Networks" The impact of social networks on accounting [Volume 2, Issue 4, 2025, Pages 145-180]
  • Stock Index Changes Investigating the Impact of Mass Media Advertisement in the Capital Market on Changes in the Total Stock Index of Tehran Stock Exchange [Volume 1, Issue 3, 2024, Pages 34-53]
  • Sulh Contract The Nature of Chooser Option and Its Jurisprudential Analysis: A Step Towards the Development of Islamic Financial Instruments [Volume 2, Issue 5, 2025, Pages 156-205]
  • Support Vector Machine Providing a method to detect fraud in the financial statements of companies active in the Tehran Stock Exchange using machine learning algorithms and optimized decision trees [Volume 2, Issue 5, 2025, Pages 60-95]
T
  • Tax Avoidance Investigating the moderating role of audit quality on the relationship between tax avoidance and investment inefficiency [Volume 1, Issue 1, 2024, Pages 95-122]
  • Tax Avoidance The impact of tax avoidance on company performance with an emphasis on the role of ownership structure [Volume 2, Issue 4, 2025, Pages 31-58]
  • The best steel complexes in the country managerial overconfidence and Risk Appetite for Managers' Decisions on Profit Smoothing In the Steel Industry Using the Structural Equation Modeling [Volume 1, Issue 3, 2024, Pages 146-171]
  • Theory of Planned Behavior Investigating the Impact of the Theory of Planned Behavior on Individual Decisions in Paying Islamic Taxes [Volume 1, Issue 2, 2024, Pages 130-157]
  • Trading Volume Investigating the Impact of Mass Media Advertisement in the Capital Market on Changes in the Total Stock Index of Tehran Stock Exchange [Volume 1, Issue 3, 2024, Pages 34-53]
V
  • Value of Cash Assets The relationship between board errors and the value of cash assets of companies listed on the Tehran Stock Exchange [Volume 1, Issue 1, 2024, Pages 3-29]
W
  • Withholding Strategy of Bad News The Effect of Internal Monitoring Structure on Withholding Strategy of Bad News With a Modifying Role of Managers' Behavioral Bias [Volume 1, Issue 1, 2024, Pages 157-192]