Accounting and Auditing Research

Keyword Index

A

Abnormal audit fees The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
Accounting conservatism Macroeconomic performance impact on the Accounting conservatism and information content of accounting earnings in Tehran Stock Exchange companies [Volume 10, Issue 38, 2018, Pages 145-164]
Accounting Earnings Investigating the Efficiency of Tehran Stock Exchange in Reflecting the Accounting Earnings and Its Components' Information in Shares Prices: the Mishkin (1983) Test Approach [Volume 10, Issue 39, 2018, Pages 133-148]
Accounting Expertise The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
Accounting Opacity and Industry Specialization on Auditor Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes [Volume 10, Issue 39, 2018, Pages 111-132]
Accrual Accounting A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
Administrative and Sales Expense The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
Affiliated Firms The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
Audit Tax Audits Based on Risk-Based Audit Approaches [Volume 10, Issue 37, 2018, Pages 147-162]
Audit Committee The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
Audit fees The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
Auditing Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Audit Quality Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]

C

Capital Expenses And Company Growth Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
Capital Market Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Capital Market Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
CEO Narcissism Investigation the Moderating Role of CEO Narcissism on Explaining the Relationship between Corporate Social Responsibility and Financial Performance of Listed Companies of Tehran Stock Exchange [Volume 10, Issue 39, 2018, Pages 57-74]
Conditional Conservatism The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
Conditional Conservatism The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]
Confirmatory Factor Analysis Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
Corporate Governance The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
Corporate Governance The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
Corporate Governance Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
Corporate Governance An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE) [Volume 10, Issue 40, 2018, Pages 25-42]
Corporate Governance The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting [Volume 10, Issue 40, 2018, Pages 43-58]
Corporation Life Cycle The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]
Correct Accounting Errors The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange [Volume 10, Issue 37, 2018, Pages 133-146]
Cost Sticky The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]

D

Database A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
Data Envelopment Analysis Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
Debt Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
Debts to Assets Ratio The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
Dependence on External Financing The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
Discretionary accruals The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
Discretionary accruals Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
Discretionary accruals Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]
Dividend Discounted Model Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Dividend Policy Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
Dividend Policy Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
Dividend Policy The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
DPS Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
Dynamic Determinants of Dividend The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]

E

Earning Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Earning Quality The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Earnings Management The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
Earnings Management Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
Earnings Management Small Audit Firms and Earnings Management [Volume 10, Issue 40, 2018, Pages 181-194]
Earnings Persistence Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
Earnings Quality The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
Earnings Quality Developing the Corporate Social Responsibility Model and Its Impact on the Earnings Quality [Volume 10, Issue 39, 2018, Pages 167-188]
Earnings smoothing Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value [Volume 10, Issue 39, 2018, Pages 189-210]
Effectiveness Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
Efficient Cash Management Investigating the Effect of Resources Components of Sample Bank on its Liquidity [Volume 10, Issue 37, 2018, Pages 111-132]
Environmental Factors Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]
Equity Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange [Volume 10, Issue 38, 2018, Pages 39-54]
Excess Return Model Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]

F

Finance Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
Financial Expenses Investigation the relationship between changes of profit and loss statement items and value- added changes in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 109-120]
Firms Characteristics An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE) [Volume 10, Issue 40, 2018, Pages 25-42]
Firms’ Characteristics The Investigation of Dynamic Relationship between Firms’ Characteristics and Dividend Policy using Generalized Method of Moments [Volume 10, Issue 39, 2018, Pages 93-110]
Firms' Size The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
Firm`s Value Survey the Effect of Governmental Affiliation on Firm`s Value [Volume 10, Issue 37, 2018, Pages 57-72]
Firm Valuation Managerial Ownership, Cash Holdings and Firm Valuation [Volume 10, Issue 39, 2018, Pages 5-20]
Forensic Accountant Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]
Forensic Accounting Investigating the Necessity of the Paying More Attention to Forensic Accounting [Volume 10, Issue 37, 2018, Pages 73-88]
Fraud Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]
Fraudulent Firm Dividend Policy at Firms Suspected of Accounting Fraud [Volume 10, Issue 37, 2018, Pages 41-56]

I

Incentives to Avoid Earnings Decreases and Incentives to Meet Earnings Forecast The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
Incentives to Avoid Losses The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
Incentives to Meet Earnings Targets The effect of Earnings Targets and managerial incentives on Intensity Cost Sticky in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 121-144]
Independence of Audit Committee The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
Independence of the Board The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 5-20]
Industry Beta Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]
Information Asymmetry The Mediate Effect of Voluntary Disclosure and Earnings Quality on the Relationship between Corporate Governance and Information Asymmetry [Volume 10, Issue 39, 2018, Pages 21-36]
Information Asymmetry The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
Information Disclosure An Investigation of the Determinants of Disclosure of Internal Controls Weakness at the Listed Companies of the Tehran Stock Exchange (TSE) [Volume 10, Issue 40, 2018, Pages 25-42]
Information Environment The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
Intangible Information The Effect of Intangible Information by Lakonishok, Shleifer and Vishny Model on Institutional Investors Herding Behavior [Volume 10, Issue 40, 2018, Pages 147-158]
Internal Audit Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
Internal Capital Markets The Effect of Business Combinations on the Level of Cash Holdings [Volume 10, Issue 40, 2018, Pages 5-24]
Internal Property The Effect of Internal Property and Ownership Rights on Earnings Management [Volume 10, Issue 37, 2018, Pages 163-180]
Investment Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
Investment Cash flow Sensitivity Determination the Impact of Cash Holdings and Financing on Investment-Cash Flow Sensitivity [Volume 10, Issue 37, 2018, Pages 181-194]
Investment Decisions Study of the Financial Reporting Quality in Reducing Conflict Between Investment Decisions and Dividend Policy [Volume 10, Issue 37, 2018, Pages 21-40]
Investors’ perceptions Investigate Earnings Manipulations by Real Activities Management and Its Impact on the Investors’ Perceptions [Volume 10, Issue 39, 2018, Pages 149-166]
Items Changes Investigation the relationship between changes of profit and loss statement items and value- added changes in companies listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 109-120]

P

P/BV) Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Performance Evaluation Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company [Volume 10, Issue 38, 2018, Pages 21-38]
Performance Metrics The Relationship between Audit Committee Characteristics and Performance Metrics [Volume 10, Issue 40, 2018, Pages 105-126]
Persistence The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
P&L Variables Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Portfolio Identifying the Effect Factors of Mental Accounting for Portfolio Constructing by Innovative Investors Via Confirmatory Factor Analysis [Volume 10, Issue 40, 2018, Pages 127-146]
Predictability The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Productivity A Survey on Government (Public) Asset Management Experiences of Selected Countries [Volume 10, Issue 37, 2018, Pages 5-20]
Profitability The importance of working capital management in determining the profitability of the companies studied (automotive, and chemical) in the Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 165-178]
Public Sector Accounting Investigate Obstacles Of Advances Public Sector Accounting In Iran From the perspective of academics [Volume 10, Issue 38, 2018, Pages 81-94]

S

Small Audit Firms Small Audit Firms and Earnings Management [Volume 10, Issue 40, 2018, Pages 181-194]
Small Shareholder Rights Development and empowerment of capital market in line with resistance economy (with an emphasis on supporting and protecting the rights of small shareholders) [Volume 10, Issue 39, 2018, Pages 75-92]
Sticky Cost The moderating effect of the sticky cost on the relationship between the earning quality and its determinants [Volume 10, Issue 38, 2018, Pages 67-80]
Stock Abnormal Return The Relation between Real Earnings Management and Abnormal Return in Companies Listed in TSE [Volume 10, Issue 40, 2018, Pages 75-86]
Stock Exchange The importance of working capital management in determining the profitability of the companies studied (automotive, and chemical) in the Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 165-178]
Stock Price Crashes Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes [Volume 10, Issue 39, 2018, Pages 111-132]
Stock Price in the Initial Public Offering Designing and Explaining the Optimal Model of Stock Valuation of Banks Active in the Banking Industry of Iran [Volume 10, Issue 37, 2018, Pages 89-110]
Stock Prices Crash Risk The Effect of Conditional and Unconditional Conservatism on the Stock Prices Crash Risk, with Emphasis on the Life Cycle of Companies in Companies Listed in Tehran Stock Exchange [Volume 10, Issue 38, 2018, Pages 55-66]
Stock Return The relationship between gross domestic production (GDP) growth and the capital risk factors in the companies accepted in Tehran’s securities exchange market [Volume 10, Issue 38, 2018, Pages 95-108]
Stock Returns The Effect of Size and Information Environment on the Relationship between Stock Returns and Trading Volume [Volume 10, Issue 40, 2018, Pages 59-74]
Stock Returns Effect of Audit Quality on Market Assessment of Earnings and Earnings Components [Volume 10, Issue 40, 2018, Pages 87-104]
Systematic risk Industry Systematic Risk in Stock Market According to Jump Beta [Volume 10, Issue 39, 2018, Pages 37-56]

Accounting and Auditing Research

Keyword Index

A

B

C

D

E

F

G

H

I

K

L

M

N

O

P

Q

R

S

T

U

V