Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Abnormal stock returns Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
  • Accruals Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
  • Agency The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
  • Agency costs Information Asymmetry and Intellectual Capital: An Agency Theory- Based Perspective [Volume 8, Issue 31, 2016, Pages 100-119]
  • Anomaly of accruals The Relation between Institutional Investors and Mispricing of Accruals on listed companies on the stock exchange [Volume 8, Issue 31, 2016, Pages 22-35]
  • Audit fees Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
  • Audit opinion Audit opinion improvement and timing of Disclosure [Volume 8, Issue 29, 2016, Pages 68-79]
  • Audit Quality Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
B
  • Bankruptcy Risk The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
  • Behavioral Finance Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
  • Board director Size Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
  • Buy-Back contracts Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
C
  • Competence of Internal Audit Department Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
  • Competition Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
  • Completed-contract method Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
  • Corporate Governance Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
  • Corporate Governance Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
  • Corporate Governance Mechanisms The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
  • Corporate Governance Mechanisms The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
  • Cost asymmetry Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
  • Cost behavior Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
  • Cost Stickiness Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange [Volume 8, Issue 29, 2016, Pages 52-67]
  • Credit Worthiness Risk Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
D
E
  • Earnings The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
  • Earnings Quality Comparing the Effect of Earnings Quality Measures on Excess Returns [Volume 8, Issue 31, 2016, Pages 36-49]
  • Earnings Quality Restated Yearly Income and Factors Influencing Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
  • Earnings timeliness The effect of bourd composition on the content and quality of earnings in acceptable companies in stock exchange of Tehran [Volume 8, Issue 29, 2016, Pages 80-97]
  • Earnings transparency The effect of Earnings transparency on Bankruptcy Risk in accepted companies in tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 88-101]
  • Economic Value Added (EVA) and the price of per share compared to the earnings of per share (P / E) Methods of measuring intellectual capital and economic added value [Volume 8, Issue 29, 2016, Pages 97-110]
  • Economic variables The impact of managerial overconfidence on expenses asymmetric behavior [Volume 8, Issue 32, 2016, Pages 124-143]
  • Explanatory Relationship Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
F
  • FDI The factors effective on the direct foreign financial investmentin air transport industry of Iran [Volume 8, Issue 32, 2016, Pages 108-123]
  • Financial Intelligence Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
  • Financial Leverage The Relationship between Information Asymmetry and Earnings Management in Mutual Funds [Volume 8, Issue 32, 2016, Pages 54-73]
  • Financial Reporting Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
  • Financial Reporting Quality Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
  • Financial Restatements Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
  • Firm Size Comparing the Effect of Earnings Quality Measures on Excess Returns [Volume 8, Issue 31, 2016, Pages 36-49]
  • Forecast Horizon Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
  • Functional Fixation Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
I
  • Improvement audit opinion Effect of changes in the auditor's opinion on the timeliness of disclosure in the listed companies at Tehran Stock Exchange [Volume 8, Issue 30, 2016, Pages 70-87]
  • Income momentum accounting A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
  • Income Tax Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
  • Independence of Internal Audit Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
  • Information Asymmetry Information Asymmetry and Intellectual Capital: An Agency Theory- Based Perspective [Volume 8, Issue 31, 2016, Pages 100-119]
  • Information Asymmetry Corporate Social Responsibility and Information Asymmetry (Companies listed on the Tehran Stock Exchange) [Volume 8, Issue 30, 2016, Pages 126-135]
  • Internal Audit Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange [Volume 8, Issue 31, 2016, Pages 86-99]
  • Investment Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
L
  • Labor cost Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
  • Leverage Situation Restated Yearly Income and Factors Influencing Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
  • Long-Term Construction Contracts Accounting Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
M
  • Manager Director being from Founders Investigation on relation between constitutions of auditing committee with manager being among the founders, size and independence of Board of Directors in initial release companies [Volume 8, Issue 31, 2016, Pages 4-21]
  • Managerial Ability Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 36-53]
  • Managers’ earning forecast Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
  • Manager`s incentives Managerial Incentives and Labor Cost Asymmetry [Volume 8, Issue 30, 2016, Pages 52-69]
  • Mispricing The Relation between Institutional Investors and Mispricing of Accruals on listed companies on the stock exchange [Volume 8, Issue 31, 2016, Pages 22-35]
  • Mutual Funds The Relationship between Information Asymmetry and Earnings Management in Mutual Funds [Volume 8, Issue 32, 2016, Pages 54-73]
N
  • Negative fluctuations Oil price Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
  • Newton's laws of motion explain stock prices A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
  • Non-Profit Management Opportunistic The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
O
  • Opportunistic Earning Management The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
  • Ownership structure Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
P
  • Percentage-of-completion method Buy-Back contracts and its tax challenges in Iranian Oil and Gas Industry [Volume 8, Issue 30, 2016, Pages 4-31]
  • Perception Fluctuations Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
  • Portfolio Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
  • Productivity Investigating the relationship between ownership structure and corporate governance with productivity [Volume 8, Issue 32, 2016, Pages 74-89]
R
  • Recognition Psychology Ranking of Mental Accounting Effective Factors For Portfolio Construction by Innovative Investors Via VIKOR Technique [Volume 8, Issue 32, 2016, Pages 90-107]
  • Reputation repair incentive Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
  • Resistance to change Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
  • Restated Yearly Income Restated Yearly Income and Factors Influencing Evidences from Listed Companies in Tehran Stock Exchange [Volume 8, Issue 32, 2016, Pages 20-35]
  • Restatement of earnings The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
  • Revised Presentation of Financial Statements The relationship between corporate governance mechanisms and credibility of reported earnings [Volume 8, Issue 31, 2016, Pages 50-67]
  • Risk avoidance incentive Financial Restatements and managers’ earnings forecasting behavior [Volume 8, Issue 29, 2016, Pages 4-21]
S
  • Structural Vector Error Correction model (SVEC) Effects of oil price fluctuations on abnormal stock returns companies accepted in tehran stock exchange [Volume 8, Issue 29, 2016, Pages 22-41]
  • Support Vector Machine Financial Intelligence in Prediction of Firm’s Creditworthiness Risk, Evidence from Support Vector Machine Approach [Volume 8, Issue 30, 2016, Pages 102-125]
  • Symbols and Signs Functional Fixation of the Effect on The Decision Making Process Users of Accounting Information [Volume 8, Issue 29, 2016, Pages 42-51]
T
  • Tehran Stock Exchange Audit opinion improvement and timing of Disclosure [Volume 8, Issue 29, 2016, Pages 68-79]
  • The theory of legitimization Corporate Social Responsibility and Information Asymmetry (Companies listed on the Tehran Stock Exchange) [Volume 8, Issue 30, 2016, Pages 126-135]
  • Timeliness Investigation about the effect of audit quality on financial reporting delay [Volume 8, Issue 31, 2016, Pages 68-85]
  • Triple-Entry Bookkeeping Momentum accounting and triple-entry bookkeeping [Volume 8, Issue 32, 2016, Pages 4-19]
  • Two-dimensional accounting A comparative study of the ability of income momentum accounting (3D) and 2D accounting components in stock price explanation [Volume 8, Issue 30, 2016, Pages 32-51]
V