Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Accounting earnings management Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
  • Accounting Information System The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
  • Adverse Selection Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
  • Analytical hierarchy process (AHP) Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
  • Artificial Neural Networks Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
  • Artificial Neural Networks Model Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
  • Audit opinion type The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
  • Auditors Factors Affecting Expectation Gap Auditors and financial Statements Users [Volume 5, Issue 20, 2013, Pages 18-33]
  • Auditor size An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
  • Auditor Tenure An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
B
  • Backpropagation Algorithm Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
  • Bank The conceptual framework of compiling vision, evaluation and the reporting of intellectual capital in Bank system [Volume 5, Issue 20, 2013, Pages 122-143]
  • Bankruptcy Prediction Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
  • Basu model Modified Basu model for estimated conservatism [Volume 5, Issue 17, 2013, Pages 52-67]
  • Bid-Ask spread On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
  • Binary logistic regression the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
  • Board Composition Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
  • Budgeting The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
C
  • Capital Asset Model Pricing The effect of quality of authority accrual on stock risk [Volume 5, Issue 20, 2013, Pages 72-89]
  • Capital Employed Efficiency Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
  • Cash flow components the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
  • Classification Techniques Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
  • Closing Price On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
  • COBIT To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
  • Conservatism Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
  • Conservatism The relationship between conservatism and value relevance of accounting information in the Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 18-31]
  • Conservatism Modified Basu model for estimated conservatism [Volume 5, Issue 17, 2013, Pages 52-67]
  • Corporate Governance The Effects of Corporate Governance on Intellectual Capital disclosure [Volume 5, Issue 17, 2013, Pages 18-33]
  • Cost management The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
  • Cost of Capital Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
  • Cost Reduction Evaluation of ERP implementation effectiveness in a sample company, using a new 4 parametric model based on financial statements information of Sample Company [Volume 5, Issue 20, 2013, Pages 144-160]
D
  • Data Envelopment Analysis Comparative Ranking of Brokerages Based on DEA and AHP [Volume 5, Issue 20, 2013, Pages 52-71]
  • Data mining Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
  • Dechow Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
  • Decision Making The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
  • Development Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
  • Dichev and McNichols model Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
  • Direct Tax Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
  • Disclosure Quality Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
  • Disclosure Quality Disclosure Quality and Mispricing of Accruals and Cash Flows [Volume 5, Issue 19, 2013, Pages 38-53]
  • Disclosure Quality Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
  • Discretional accruals Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
E
  • Earnings Management Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
  • Earnings Management Analyzing Earning Management, Using Classification Shifting Operating to Non-Operating Expenses at the Middle Fiscal Periods [Volume 5, Issue 18, 2013, Pages 4-17]
  • Earnings Management Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
  • Earnings Quality Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
  • Earnings Quality Evaluating and measuring the quality of reported earnings by firms listed in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 32-41]
  • Earnings Surprise Evaluating and measuring the quality of reported earnings by firms listed in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 32-41]
  • Economic Value Added Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
  • Efficiency THE EFFECTS OF RISK ON THE EFFICIENCY OF IRANIAN BANKS BASED ON DEA METHOD [Volume 5, Issue 17, 2013, Pages 68-85]
F
  • Financial Analysis The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
  • Financial Distress the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
  • Free Cash Flows Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
  • Future Studies The conceptual framework of compiling vision, evaluation and the reporting of intellectual capital in Bank system [Volume 5, Issue 20, 2013, Pages 122-143]
  • Fuzzy Neural Network Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
G
  • Grounded theory Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
H
  • Human Capital Efficiency Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
I
  • Independent Auditor Opinion Prediction of Independent Auditor Opinion in Iran : Data Mining Approach [Volume 5, Issue 19, 2013, Pages 134-150]
  • Information Asymmetry Explaining effective factors on information asymmetry of management earnings forecast with Earnings Forecast from Fuzzy Neural Networks [Volume 5, Issue 19, 2013, Pages 22-37]
  • Information Content The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
  • Information content of Accounting Earnings Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
  • Information Propagation Deterrents To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
  • Initial Public Offerings Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
  • Investment Studying Mechanism for Stimulating Investment Process on Tax at Industrial Companies of Islamic Republic of Iran [Volume 5, Issue 18, 2013, Pages 118-130]
J
  • Jones model Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
  • Jones modified model Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
K
  • Kasznik model Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
  • Kothari model Investigating ofdiscovery power of earnings managementmodels [Volume 5, Issue 19, 2013, Pages 54-73]
M
  • Market feedback Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
  • Maturity level To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
  • Mispricing Disclosure Quality and Mispricing of Accruals and Cash Flows [Volume 5, Issue 19, 2013, Pages 38-53]
  • Multivariate Discriminant Analysis Compared with Multiple Discriminate Analysis Model and neural network Models in Predicting Bankruptcy of the listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 4-21]
N
  • National accounting standards Investigating the Participation of Financial Statement Users in National Accounting Standard-Setting [Volume 5, Issue 20, 2013, Pages 90-107]
P
  • Performance Evaluation The role of Accounting Information System in decision making process of NIGC managers [Volume 5, Issue 18, 2013, Pages 56-73]
  • Portfolio Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
Q
  • Quality of Accruals The effect of quality of authority accrual on stock risk [Volume 5, Issue 20, 2013, Pages 72-89]
R
  • Real Earnings Management Investigation the relationship between real earnings management and accounting earnings management from income smoothing perspective [Volume 5, Issue 17, 2013, Pages 144-160]
  • Residual Income Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
S
  • SRMM To Recognize Deterrents and Limitations of Information Dissemination of Registered Securities in Securities and Exchange Organization based on COBIT and SRMM [Volume 5, Issue 17, 2013, Pages 86-107]
  • Stock markets Selection of optimal portfolio in stock market with a hybrid approach of grey relationship analysis (GRA) and linear Linear programming model [Volume 5, Issue 19, 2013, Pages 74-91]
  • Stock Price Surveying Effect of Reporting Conservatism Levels on the Information Content of Earnings in Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 112-133]
  • Stocks Liquidity On the relationship between stocks' closing price and liquidity in Tehran Stock Exchange [Volume 5, Issue 17, 2013, Pages 108-124]
  • Structural Capital Efficiency Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
T
  • Tehran Stock Exchange the combinations of cash flow components and predicting financial distress in Tehran stock exchange [Volume 5, Issue 18, 2013, Pages 74-87]
  • Tehran Stock Exchange (TSE) Product Market Competition, Board Composition and Disclosure Quality: Evidence from Tehran Stock Exchange [Volume 5, Issue 19, 2013, Pages 92-105]
  • The Cost of Equity An Investigation of the Effects of Audit quality attributes on Cost of equity [Volume 5, Issue 20, 2013, Pages 108-121]
  • Turnover The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 88-103]
U
  • Under pricing Analysis IPO short run return at Tehran stock exchange and subsequent equity offering based on signaling hypothesis [Volume 5, Issue 18, 2013, Pages 104-117]
V
  • VAIC Examining the Effect of Intellectual Capital on Economic Value Added (EVA) of Companies [Volume 5, Issue 20, 2013, Pages 34-51]
  • Validation Analysis of Causes increased overdue Receivables sample bank and Strategies to prevent and reduce [Volume 5, Issue 17, 2013, Pages 124-143]
  • Valuation Comparing Efficiency Free Cash Flow Models in Valuing Companies [Volume 5, Issue 18, 2013, Pages 42-55]
  • Value Relevance of Accounting Information The relationship between conservatism and value relevance of accounting information in the Tehran Stock Exchange [Volume 5, Issue 18, 2013, Pages 18-31]