Specialized Scientific Quarterly Journal of Accounting Strategies
Keyword Index
A
  • Accounting Data science and data science specialist in accounting [Volume 2, Issue 1, 2023, Pages 15-27]
  • Accounting Big data and the necessity of its application in accounting education [Volume 2, Issue 1, 2023, Pages 29-53]
  • Accounting Applications of machine learning in finance and accounting [Volume 2, Issue 1, 2023, Pages 83-109]
  • Accounting An overview of the accounting field [Volume 2, Issue 3, 2023, Pages 84-96]
  • Accounting Editor's note [Volume 2, Issue 4, 2023, Pages 1-1]
  • Accounting Machine Learning Applications in Finance and Accounting [Volume 2, Issue 4, 2023, Pages 11-30]
  • Accounting Comparison of partnerships and joint-stock companies and their related characteristics [Volume 2, Issue 6, 2023, Pages 39-74]
  • Accounting Editor’s Note [Volume 2, Issue 9, 2023, Pages 1-1]
  • Accounting accounting trends industrial revolution accountants The emergence of accounting and its various disciplines [Volume 2, Issue 2, 2023, Pages 1-25]
  • Accounting and auditing ethics A review of articles identifying factors affecting accounting and auditing ethics [Volume 2, Issue 3, 2023, Pages 56-65]
  • Accounting Conservatism Analytical study of the role of asset growth in disclosure, conservatism, and transparency of financial reporting in economic organizations [Volume 2, Issue 5, 2023, Pages 37-52]
  • Accounting Conservatism The impact of the relationship between accounting conservatism and financial leverage on tax plans [Volume 2, Issue 7, 2023, Pages 25-42]
  • Accounting information transparency The Impact of Accounting Information Transparency on Corporate Working Capital: Emphasizing the Moderating Role of Trade Credit [Volume 2, Issue 7, 2023, Pages 105-124]
  • Accounting Models A Brief History on Accounting Standards and Pros and Cons of Using International Financial Reporting Standards [Volume 1, Issue 2, 2018, Pages 76-102]
  • Accounting Strategies Editor's Note [Volume 2, Issue 2, 2023, Pages 1-1]
  • Accounting Strategies About the publication [Volume 2, Issue 2, 2023, Pages 132-150]
  • Accounting Strategies Editor's Note [Volume 2, Issue 3, 2023, Pages 1-1]
  • Accounting Strategies - Quarterly Journal Publication Editor’s Note [Volume 2, Issue 8, 2023, Pages 1-1]
  • Agricultural and Forestry Accounting Accounting for the Impact of Agriculture and Forestry on Environmental Quality [Volume 2, Issue 8, 2023, Pages 91-111]
  • Allowable Tax Expenses An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran [Volume 2, Issue 8, 2023, Pages 148-163]
  • Article 169-bis An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight [Volume 2, Issue 9, 2023, Pages 113-130]
  • Artificial Intelligence Artificial Intelligence in Auditing and Its Challenges [Volume 2, Issue 4, 2023, Pages 68-83]
  • Artificial Intelligence Understanding the key concepts and branches of artificial intelligence: fundamentals, applications, and perspectives [Volume 2, Issue 5, 2023, Pages 53-77]
  • Artificial Intelligence Ethics and professional conduct in accounting and auditing [Volume 2, Issue 5, 2023, Pages 103-117]
  • Asset Growth Factors, reasons and perspectives for interpreting corporate asset growth [Volume 2, Issue 2, 2023, Pages 109-130]
  • Asset Growth Asset Growth: Rational and Irrational Investors' Reactions [Volume 2, Issue 3, 2023, Pages 97-112]
  • Asset Growth Analytical study of the role of asset growth in disclosure, conservatism, and transparency of financial reporting in economic organizations [Volume 2, Issue 5, 2023, Pages 37-52]
  • Asset Growth Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth [Volume 2, Issue 8, 2023, Pages 47-90]
  • Audit Internal control in auditing [Volume 2, Issue 3, 2023, Pages 47-55]
  • Audit Auditor's Responsibility for Fraud and Mistake [Volume 2, Issue 4, 2023, Pages 1-10]
  • Audit Operational audit [Volume 2, Issue 4, 2023, Pages 31-43]
  • Audit Analysis Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making [Volume 2, Issue 7, 2023, Pages 1-24]
  • Auditing Big data and the necessity of its application in accounting education [Volume 2, Issue 1, 2023, Pages 29-53]
  • Auditing Audit history [Volume 2, Issue 2, 2023, Pages 27-56]
  • Auditing Editor's note [Volume 2, Issue 4, 2023, Pages 1-1]
  • Auditing Liability insurance in auditing [Volume 2, Issue 4, 2023, Pages 58-67]
  • Auditing Artificial Intelligence in Auditing and Its Challenges [Volume 2, Issue 4, 2023, Pages 68-83]
  • Auditing Ethics and professional conduct in accounting and auditing [Volume 2, Issue 5, 2023, Pages 103-117]
  • Auditing Challenges Artificial Intelligence in Auditing and Its Challenges [Volume 2, Issue 4, 2023, Pages 68-83]
  • Auditing Challenges Ethics and professional conduct in accounting and auditing [Volume 2, Issue 5, 2023, Pages 103-117]
  • Auditing standards The role of internal control in independent audit quality [Volume 2, Issue 6, 2023, Pages 1-38]
  • Auditing standards Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making [Volume 2, Issue 7, 2023, Pages 1-24]
  • Audit Opinions Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making [Volume 2, Issue 7, 2023, Pages 1-24]
  • Audit Quality Investigating the impact of various factors on audit quality in order to improve it [Volume 2, Issue 2, 2023, Pages 57-87]
  • Audit report Operational audit [Volume 2, Issue 4, 2023, Pages 31-43]
  • Audit report Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making [Volume 2, Issue 7, 2023, Pages 1-24]
B
  • Big data Big data and the necessity of its application in accounting education [Volume 2, Issue 1, 2023, Pages 29-53]
  • Big data Applications of machine learning in finance and accounting [Volume 2, Issue 1, 2023, Pages 83-109]
  • Big data Machine Learning Applications in Finance and Accounting [Volume 2, Issue 4, 2023, Pages 11-30]
C
  • Capital Budgeting Management Accounting: Capital Budgeting [Volume 2, Issue 6, 2023, Pages 141-160]
  • Capital structure Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth [Volume 2, Issue 8, 2023, Pages 47-90]
  • Commercialization mark A general look at the concept of trademark, its importance and how to value it [Volume 2, Issue 1, 2023, Pages 110-124]
  • Consolidated Financial Statements Consolidation and consolidated financial statements [Volume 2, Issue 5, 2023, Pages 77-92]
  • Consolidated Financial Statements Goodwill in Consolidated Financial Statements [Volume 2, Issue 7, 2023, Pages 153-169]
  • Corporate Financialization The impact of corporate financialization on the level of debt financing: From the dual perspective of risk-taking and earnings management. [Volume 2, Issue 8, 2023, Pages 25-46]
  • Corporate governance An overview of the concepts and theoretical framework of corporate governance [Volume 2, Issue 1, 2023, Pages 1-14]
  • Corporate governance The relationship between risk management and internal audit [Volume 2, Issue 3, 2023, Pages 25-37]
  • Corporate governance The role of internal control in independent audit quality [Volume 2, Issue 5, 2023, Pages 1-36]
  • Costing The concept of overhead absorption [Volume 2, Issue 6, 2023, Pages 75-88]
  • Cost management system Cost Management Accounting [Volume 2, Issue 6, 2023, Pages 119-140]
  • Cybersecurity Understanding the key concepts and branches of artificial intelligence: fundamentals, applications, and perspectives [Volume 2, Issue 5, 2023, Pages 53-77]
D
  • Data analysis Data science and data science specialist in accounting [Volume 2, Issue 1, 2023, Pages 15-27]
  • Data analysis science Big data and the necessity of its application in accounting education [Volume 2, Issue 1, 2023, Pages 29-53]
  • Data science Data science and data science specialist in accounting [Volume 2, Issue 1, 2023, Pages 15-27]
  • Debt Financing The impact of corporate financialization on the level of debt financing: From the dual perspective of risk-taking and earnings management. [Volume 2, Issue 8, 2023, Pages 25-46]
  • Decision making Asset Growth: Rational and Irrational Investors' Reactions [Volume 2, Issue 3, 2023, Pages 97-112]
  • Deep learning Applications of machine learning in finance and accounting [Volume 2, Issue 1, 2023, Pages 83-109]
  • Deep learning Machine Learning Applications in Finance and Accounting [Volume 2, Issue 4, 2023, Pages 11-30]
  • Descriptive Analysis Data science and data science specialist in accounting [Volume 2, Issue 1, 2023, Pages 15-27]
  • Digital Communication Tools Challenges and Opportunities of Digital Marketing in Cyberspace: An Analysis of Labor Market Developments and Customer Behavior [Volume 2, Issue 6, 2023, Pages 161-186]
  • Digital Marketing Challenges and Opportunities of Digital Marketing in Cyberspace: An Analysis of Labor Market Developments and Customer Behavior [Volume 2, Issue 6, 2023, Pages 161-186]
  • Direct Taxes Act An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2023, Pages 112-147]
  • Direct Taxes Act Editor’s Note [Volume 2, Issue 9, 2023, Pages 1-1]
  • Direct Taxes Law An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran [Volume 2, Issue 8, 2023, Pages 148-163]
  • Direct Tax Law Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability [Volume 2, Issue 9, 2023, Pages 91-112]
E
  • Earnings management The impact of corporate financialization on the level of debt financing: From the dual perspective of risk-taking and earnings management. [Volume 2, Issue 8, 2023, Pages 25-46]
  • Earnings management Investigating the impact of financial accounting regulations on corporate earnings management with emphasis on the moderating role of digitalization [(Articles in Press)]
  • Economic Transparency An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight [Volume 2, Issue 9, 2023, Pages 113-130]
  • Economy Operational audit and management assistance [Volume 2, Issue 4, 2023, Pages 44-57]
  • Economy An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2023, Pages 125-152]
  • Editor Editor's note [Volume 2, Issue 4, 2023, Pages 1-1]
  • Editor's Note Editor's Note [Volume 2, Issue 3, 2023, Pages 1-1]
  • Editor's Note Editor's note [Volume 2, Issue 4, 2023, Pages 1-1]
  • Editor’s Note Editor’s Note [Volume 2, Issue 8, 2023, Pages 1-1]
  • Editor’s Note Editor’s Note [Volume 2, Issue 9, 2023, Pages 1-1]
  • Effectiveness Performance Audit [Volume 2, Issue 2, 2023, Pages 89-108]
  • Effectiveness Operational audit and management assistance [Volume 2, Issue 4, 2023, Pages 44-57]
  • Effectiveness An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2023, Pages 125-152]
  • Efficiency Performance Audit [Volume 2, Issue 2, 2023, Pages 89-108]
  • Efficiency An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2023, Pages 125-152]
  • Environmental accounting Accounting for the Impact of Agriculture and Forestry on Environmental Quality [Volume 2, Issue 8, 2023, Pages 91-111]
  • Environmental quality Accounting for the Impact of Agriculture and Forestry on Environmental Quality [Volume 2, Issue 8, 2023, Pages 91-111]
  • Environmental Strategies The interplay of sustainability, corporate green accounting and corporate financial performance [Volume 2, Issue 8, 2023, Pages 1-24]
  • Equity An overview of the types of companies and the concepts of equity [Volume 2, Issue 1, 2023, Pages 54-82]
F
  • Faculty of Management and Accounting Editor's Note [Volume 2, Issue 2, 2023, Pages 1-1]
  • Farabi College Editor's Note [Volume 2, Issue 2, 2023, Pages 1-1]
  • Farabi Faculties Editor's Note [Volume 2, Issue 3, 2023, Pages 1-1]
  • Financial Accounting An Analysis of the Distinctions Between Financial Accounting and Tax Accounting and Their Implications for Strategic Decision-Making and Legal Compliance in Organizations [Volume 2, Issue 9, 2023, Pages 1-22]
  • Financial accounting regulations Investigating the impact of financial accounting regulations on corporate earnings management with emphasis on the moderating role of digitalization [(Articles in Press)]
  • Financial Decision-Making Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making [Volume 2, Issue 7, 2023, Pages 1-24]
  • Financial Fraud The role of internal control in independent audit quality [Volume 2, Issue 5, 2023, Pages 1-36]
  • Financial Leverage The impact of the relationship between accounting conservatism and financial leverage on tax plans [Volume 2, Issue 7, 2023, Pages 25-42]
  • Financial Leverage Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth [Volume 2, Issue 8, 2023, Pages 47-90]
  • Financial Management An Analysis of the Distinctions Between Financial Accounting and Tax Accounting and Their Implications for Strategic Decision-Making and Legal Compliance in Organizations [Volume 2, Issue 9, 2023, Pages 1-22]
  • Financial performance An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2023, Pages 125-152]
  • Financial Statements A Brief History on Accounting Standards and Pros and Cons of Using International Financial Reporting Standards [Volume 1, Issue 2, 2018, Pages 76-102]
  • Financial Statements Operational audit [Volume 2, Issue 4, 2023, Pages 31-43]
  • Forensic accounting Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems [Volume 2, Issue 9, 2023, Pages 71-90]
  • Fraud Auditor's Responsibility for Fraud and Mistake [Volume 2, Issue 4, 2023, Pages 1-10]
G
  • Goodwill Goodwill in Consolidated Financial Statements [Volume 2, Issue 7, 2023, Pages 153-169]
  • Green accounting The interplay of sustainability, corporate green accounting and corporate financial performance [Volume 2, Issue 8, 2023, Pages 1-24]
  • Gross Domestic Product A review of the article: The impact of the total budget on GDP [Volume 2, Issue 3, 2023, Pages 39-46]
H
  • Haider Rabiei Editor's Note [Volume 2, Issue 2, 2023, Pages 1-1]
  • Hospitality The Role of Management Accounting in Improving Financial Performance and Decision-Making in the Tourism and Hospitality Industry: Emphasis on Operating Cost Management, Revenue Management, and Pricing [Volume 2, Issue 7, 2023, Pages 43-104]
I
  • Income tax An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2023, Pages 112-147]
  • Independent Audit The role of internal control in independent audit quality [Volume 2, Issue 6, 2023, Pages 1-38]
  • Information and communication technology Challenges and Opportunities of Digital Marketing in Cyberspace: An Analysis of Labor Market Developments and Customer Behavior [Volume 2, Issue 6, 2023, Pages 161-186]
  • Inheritance Tax A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2023, Pages 23-48]
  • Insurance Liability insurance in auditing [Volume 2, Issue 4, 2023, Pages 58-67]
  • Intelligent system Artificial Intelligence in Auditing and Its Challenges [Volume 2, Issue 4, 2023, Pages 68-83]
  • Intelligent system Ethics and professional conduct in accounting and auditing [Volume 2, Issue 5, 2023, Pages 103-117]
  • Internal audit An overview of the concepts and theoretical framework of corporate governance [Volume 2, Issue 1, 2023, Pages 1-14]
  • Internal audit The relationship between risk management and internal audit [Volume 2, Issue 3, 2023, Pages 25-37]
  • Internal audit Internal control in auditing [Volume 2, Issue 3, 2023, Pages 47-55]
  • Internal audit The role of internal control in independent audit quality [Volume 2, Issue 5, 2023, Pages 1-36]
  • Internal audit The role of internal control in independent audit quality [Volume 2, Issue 6, 2023, Pages 1-38]
  • Internal Control The role of internal control in independent audit quality [Volume 2, Issue 5, 2023, Pages 1-36]
  • Internal control system Increasing public sector accountability through system integrity, internal control system, and leadership practices: A review of studies [Volume 2, Issue 3, 2023, Pages 1-24]
  • International Financial Reporting Standards (IFRS) A Brief History on Accounting Standards and Pros and Cons of Using International Financial Reporting Standards [Volume 1, Issue 2, 2018, Pages 76-102]
  • Investors Asset Growth: Rational and Irrational Investors' Reactions [Volume 2, Issue 3, 2023, Pages 97-112]
  • Iranian Tax System An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2023, Pages 112-147]
  • Iranian Tax System An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran [Volume 2, Issue 8, 2023, Pages 148-163]
  • Iranian Tax System A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2023, Pages 23-48]
J
  • Joint stock companies An overview of the types of companies and the concepts of equity [Volume 2, Issue 1, 2023, Pages 54-82]
  • Joint stock company Comparison of partnerships and joint-stock companies and their related characteristics [Volume 2, Issue 6, 2023, Pages 39-74]
L
  • Laws and regulations Editor’s Note [Volume 2, Issue 9, 2023, Pages 1-1]
  • Liability insurance Liability insurance in auditing [Volume 2, Issue 4, 2023, Pages 58-67]
  • Life cycle Factors, reasons and perspectives for interpreting corporate asset growth [Volume 2, Issue 2, 2023, Pages 109-130]
M
  • Machine learning Applications of machine learning in finance and accounting [Volume 2, Issue 1, 2023, Pages 83-109]
  • Machine learning Machine Learning Applications in Finance and Accounting [Volume 2, Issue 4, 2023, Pages 11-30]
  • Machine learning Understanding the key concepts and branches of artificial intelligence: fundamentals, applications, and perspectives [Volume 2, Issue 5, 2023, Pages 53-77]
  • Main and subsidiary business units Consolidation and consolidated financial statements [Volume 2, Issue 5, 2023, Pages 77-92]
  • Management Accounting Risk and risk management in management accounting and control [Volume 2, Issue 3, 2023, Pages 66-83]
  • Management Accounting The concept of overhead absorption [Volume 2, Issue 6, 2023, Pages 75-88]
  • Management Accounting Cost Management Accounting [Volume 2, Issue 6, 2023, Pages 119-140]
  • Management Accounting Management Accounting: Capital Budgeting [Volume 2, Issue 6, 2023, Pages 141-160]
  • Management Accounting The Role of Management Accounting in Improving Financial Performance and Decision-Making in the Tourism and Hospitality Industry: Emphasis on Operating Cost Management, Revenue Management, and Pricing [Volume 2, Issue 7, 2023, Pages 43-104]
  • Management control Risk and risk management in management accounting and control [Volume 2, Issue 3, 2023, Pages 66-83]
  • Managerial decision-making The Role of Management Accounting in Improving Financial Performance and Decision-Making in the Tourism and Hospitality Industry: Emphasis on Operating Cost Management, Revenue Management, and Pricing [Volume 2, Issue 7, 2023, Pages 43-104]
  • Monetization A general look at the concept of trademark, its importance and how to value it [Volume 2, Issue 1, 2023, Pages 110-124]
N
  • National System of Properties and Housing Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability [Volume 2, Issue 9, 2023, Pages 91-112]
  • Natural language processing Understanding the key concepts and branches of artificial intelligence: fundamentals, applications, and perspectives [Volume 2, Issue 5, 2023, Pages 53-77]
  • Non-financial performance An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2023, Pages 125-152]
O
  • Operational audit Operational audit and management assistance [Volume 2, Issue 4, 2023, Pages 44-57]
  • Operational Auditing An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2023, Pages 125-152]
  • Operational Risk Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth [Volume 2, Issue 8, 2023, Pages 47-90]
  • Overhead absorption The concept of overhead absorption [Volume 2, Issue 6, 2023, Pages 75-88]
P
  • Partnership Comparison of partnerships and joint-stock companies and their related characteristics [Volume 2, Issue 6, 2023, Pages 39-74]
  • Performance Evaluation The Role of Management Accounting in Improving Financial Performance and Decision-Making in the Tourism and Hospitality Industry: Emphasis on Operating Cost Management, Revenue Management, and Pricing [Volume 2, Issue 7, 2023, Pages 43-104]
  • Planning system Cost Management Accounting [Volume 2, Issue 6, 2023, Pages 119-140]
  • Production accounting Cost price and its role in management and decision-making of manufacturing companies [Volume 2, Issue 5, 2023, Pages 93-103]
  • Professional Ethics A review of articles identifying factors affecting accounting and auditing ethics [Volume 2, Issue 3, 2023, Pages 56-65]
  • Professional judgment Operational audit and management assistance [Volume 2, Issue 4, 2023, Pages 44-57]
  • Professional Liability Liability insurance in auditing [Volume 2, Issue 4, 2023, Pages 58-67]
  • Profitability The impact of taxes on management planning and strategic decisions in companies [Volume 2, Issue 6, 2023, Pages 89-118]
  • Property Tax A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2023, Pages 23-48]
  • Public sector accountability Increasing public sector accountability through system integrity, internal control system, and leadership practices: A review of studies [Volume 2, Issue 3, 2023, Pages 1-24]
R
  • Rental Income Tax Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability [Volume 2, Issue 9, 2023, Pages 91-112]
  • Reporting Risk Management Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems [Volume 2, Issue 9, 2023, Pages 71-90]
  • Research Methodology Machine Learning Applications in Finance and Accounting [Volume 2, Issue 4, 2023, Pages 11-30]
  • Resource Management Factors, reasons and perspectives for interpreting corporate asset growth [Volume 2, Issue 2, 2023, Pages 109-130]
  • Resource Management The interplay of sustainability, corporate green accounting and corporate financial performance [Volume 2, Issue 8, 2023, Pages 1-24]
  • Return on Assets (ROA) Analysis of the Role of Financial and Accounting Indicators in Explaining Corporate Asset Growth [Volume 2, Issue 8, 2023, Pages 47-90]
  • Risk-taking The impact of corporate financialization on the level of debt financing: From the dual perspective of risk-taking and earnings management. [Volume 2, Issue 8, 2023, Pages 25-46]
S
  • Salary Tax An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2023, Pages 112-147]
  • Sarbanes-Oxley Act The role of internal control in independent audit quality [Volume 2, Issue 5, 2023, Pages 1-36]
  • Sarbanes-Oxley Act (SOX) The role of internal control in independent audit quality [Volume 2, Issue 6, 2023, Pages 1-38]
  • Specialized scientific quarterly About the publication [Volume 2, Issue 2, 2023, Pages 132-150]
  • Specialized scientific quarterly Editor's Note [Volume 2, Issue 3, 2023, Pages 1-1]
  • Stakeholders An overview of the concepts and theoretical framework of corporate governance [Volume 2, Issue 1, 2023, Pages 1-14]
  • State-owned Banks An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks [Volume 2, Issue 7, 2023, Pages 125-152]
  • Strategic Decision Making The impact of taxes on management planning and strategic decisions in companies [Volume 2, Issue 6, 2023, Pages 89-118]
T
  • Taxable Income An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran [Volume 2, Issue 8, 2023, Pages 148-163]
  • Tax Accounting An Analysis of the Distinctions Between Financial Accounting and Tax Accounting and Their Implications for Strategic Decision-Making and Legal Compliance in Organizations [Volume 2, Issue 9, 2023, Pages 1-22]
  • Tax Accounting Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion [Volume 2, Issue 9, 2023, Pages 49-70]
  • Tax Accounting Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems [Volume 2, Issue 9, 2023, Pages 71-90]
  • Tax Accounting Editor’s Note [Volume 2, Issue 9, 2023, Pages 1-1]
  • Taxation The impact of taxes on management planning and strategic decisions in companies [Volume 2, Issue 6, 2023, Pages 89-118]
  • Tax Ethics Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems [Volume 2, Issue 9, 2023, Pages 71-90]
  • Tax Exemptions An Examination of Salary Income Tax with an Emphasis on the Interpretation of Articles 82 to 92 of the Direct Taxes Act [Volume 2, Issue 8, 2023, Pages 112-147]
  • Tax Justice A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2023, Pages 23-48]
  • Tax Justice Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion [Volume 2, Issue 9, 2023, Pages 49-70]
  • Tax Justice Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability [Volume 2, Issue 9, 2023, Pages 91-112]
  • Taxpayer Obligations An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight [Volume 2, Issue 9, 2023, Pages 113-130]
  • Taxpayer System An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight [Volume 2, Issue 9, 2023, Pages 113-130]
  • Taxpayer System (Moadian System) Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems [Volume 2, Issue 9, 2023, Pages 71-90]
  • Tax Planning An Analysis of the Distinctions Between Financial Accounting and Tax Accounting and Their Implications for Strategic Decision-Making and Legal Compliance in Organizations [Volume 2, Issue 9, 2023, Pages 1-22]
  • Tax Rate A review of the article: The impact of the total budget on GDP [Volume 2, Issue 3, 2023, Pages 39-46]
  • Tax Reforms A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2023, Pages 23-48]
  • Tax Regulations An Analytical Study of Allowable Tax Expenses in the Direct Taxes Law of Iran [Volume 2, Issue 8, 2023, Pages 148-163]
  • Tax Return Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems [Volume 2, Issue 9, 2023, Pages 71-90]
  • Tehran Stock Exchange Investigating the impact of financial accounting regulations on corporate earnings management with emphasis on the moderating role of digitalization [(Articles in Press)]
  • Total budget A review of the article: The impact of the total budget on GDP [Volume 2, Issue 3, 2023, Pages 39-46]
  • Trade Credit The Impact of Accounting Information Transparency on Corporate Working Capital: Emphasizing the Moderating Role of Trade Credit [Volume 2, Issue 7, 2023, Pages 105-124]
U
V
  • Vacant Homes Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability [Volume 2, Issue 9, 2023, Pages 91-112]
  • Vacant Homes Tax A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects [Volume 2, Issue 9, 2023, Pages 23-48]
W
  • Working capital The Impact of Accounting Information Transparency on Corporate Working Capital: Emphasizing the Moderating Role of Trade Credit [Volume 2, Issue 7, 2023, Pages 105-124]