Accounting and Auditing Research

Keyword Index

A

Accounting conservatism Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
Accounting Development Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
Accounting Historical Cost Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
Accruals Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
Agency costs The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
Application Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities [Volume 13, Issue 51, 2021, Pages 5-22]
Audit The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
Audit Committee Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
Audit Committee The association between audit committee effectiveness and audit risk [Volume 13, Issue 52, 2021, Pages 185-206]
Audit Committee Characteristics Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
Audit Committee Characteristics The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 59-80]
Audit committee effectiveness Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
Audit Firms Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
Auditor Objectivity Transformational client leadership and auditor objectivity with emphasis on the role of professional identification [Volume 13, Issue 52, 2021, Pages 147-166]
Auditor Professional Ethics The Impact of Corporate Social Responsibility and Auditor Professional Ethics on the Quality of Auditing Based on Bohavia, Gagas and Zaki Model [Volume 13, Issue 52, 2021, Pages 131-146]
Auditors Effect of mindfulness on the ethical orientation of auditors working in the auditing profession [Volume 13, Issue 52, 2021, Pages 97-108]
Auditors’ Professional Identification Transformational client leadership and auditor objectivity with emphasis on the role of professional identification [Volume 13, Issue 52, 2021, Pages 147-166]
Audit Quality The Relationship Between Board Characteristics and Audit Committee Characteristics on Audit Quality in Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 59-80]
Audit Quality The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
Audit Quality The Impact of Corporate Social Responsibility and Auditor Professional Ethics on the Quality of Auditing Based on Bohavia, Gagas and Zaki Model [Volume 13, Issue 52, 2021, Pages 131-146]
Audit Quality Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]

C

Capital Adequacy Comparative Study of Capital Adequacy and its Effect on the Performance of Commercial Banks; a Case Study of Banks in Iran and Turkey [Volume 13, Issue 51, 2021, Pages 81-94]
Capital Market Development Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
Cash-Flow Properties Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
CEO Ownership Features of CEO and Growth of Company Value: Quantitative Regression Analysis [Volume 13, Issue 49, 2021, Pages 175-194]
CEO Tenure Features of CEO and Growth of Company Value: Quantitative Regression Analysis [Volume 13, Issue 49, 2021, Pages 175-194]
Clocouse Method. Direct Tax Rule The Study of Rule Readability of Direct Taxes and Necessity to Review it from Understanding Perspective by Users [Volume 13, Issue 51, 2021, Pages 111-126]
Close index Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]
Company Products Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
Consideration Leadership Style The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
Contextual The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
Corporate Governance Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
Corporate Governance The association between audit committee effectiveness and audit risk [Volume 13, Issue 52, 2021, Pages 185-206]
Corporate Maturity The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
Cost of Capital and Tehran Stock Exchange Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]
Cost of Equity The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
Critical success factors The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]

E

Earnings Management The Effect of Earnings Management on the long-term Investment Productivity of Selected Companies Listed on the Tehran Stock Exchange [Volume 13, Issue 49, 2021, Pages 97-118]
Earnings Management Audit Committee Characteristics and Earnings Management [Volume 13, Issue 49, 2021, Pages 155-174]
Earnings Management (Income Minimization) Investigate the Role of Tax Aggressiveness Reporting on the Probability of Fraud in Financial Statements [Volume 13, Issue 50, 2021, Pages 163-176]
Economic Consequences The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
Economic Development Presentation a efficient model for Iranian accounting development through structural equation modeling technique(sem) [Volume 13, Issue 52, 2021, Pages 167-184]
Economic Growth Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
Economic Growth Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
Economic Openness Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
Equity Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
Exchange rate Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
Expected Returns Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]

F

Financial Attitude Measurment of Students Financial Literacy and its Relationship with Financil Behavior & Financial Attitude ( case study : students of Parandac Institue) [Volume 13, Issue 51, 2021, Pages 187-198]
Financial health The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
Financial Leverage Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
Financial Literacy Measurment of Students Financial Literacy and its Relationship with Financil Behavior & Financial Attitude ( case study : students of Parandac Institue) [Volume 13, Issue 51, 2021, Pages 187-198]
Financial Ratios Financial Ratios and the Expected Crash Risk of Stock Prices [Volume 13, Issue 52, 2021, Pages 79-96]
Financial Reporting Readability The Relationship between Unreadability of Financial Reporting and Agency Cost with Moderate Role of Audit Quality [Volume 13, Issue 52, 2021, Pages 47-62]
Financial Restatements The Economic Consequences of Financial Restatements [Volume 13, Issue 49, 2021, Pages 31-44]
Financial Turbulence The impact of corporate maturity on the relationship between social responsibility and financial turbulence in listed companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 63-80]
Firm Investment The effect of liquidity and investment in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 63-78]
Flash Method The Study of Rule Readability of Direct Taxes and Necessity to Review it from Understanding Perspective by Users [Volume 13, Issue 51, 2021, Pages 111-126]
Flesch Index Investigating the Understandability of Public Sector Accounting Standards; Compare Different Groups [Volume 13, Issue 52, 2021, Pages 109-130]

I

Idealism Effect of mindfulness on the ethical orientation of auditors working in the auditing profession [Volume 13, Issue 52, 2021, Pages 97-108]
IFRS The Effective Factors on the Future Study of the Audit Profession Base on IFRS Requirements and Business Cycle [Volume 13, Issue 49, 2021, Pages 133-154]
IFRS Impact of the economic, social and cultural environment of countries on the adoption of international financial reporting standards [Volume 13, Issue 50, 2021, Pages 177-192]
Income Tax Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
Indicator Water Management Accounting Indicators: Meta-synthesis Approach and Balanced Scorecard Approach [Volume 13, Issue 49, 2021, Pages 5-30]
Individual investor Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
Indivisual Investor The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Industrial Products Investigating the Impact of Tax on Bank Transactions on Equity, Company Products and Industry [Volume 13, Issue 49, 2021, Pages 195-206]
Inflation Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
Inflation Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
Information Asymmetry The Impact of Innovation on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
Information Transparency, Combined Research, E-commerce, Corruption JEL Classification: C13 The Mediating Role of Information Transparency in Reducing Economic Corruption in the Country's e-commerce Environment [Volume 13, Issue 49, 2021, Pages 61-80]
Innovation The Impact of Innovation on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
Institutional Investor The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Interest Cost Inflation Influence on Income Tax of Corporates listed in Tehran Stock Exchange [Volume 13, Issue 52, 2021, Pages 27-46]
Interest Rate Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
Internal Audit System The Effect of Critical Success Factors on the Performance of Internal Audit [Volume 13, Issue 51, 2021, Pages 127-142]
Investor Belif Model Designing a Model for Investor’s Belief Using Grounded Theory Method [Volume 13, Issue 50, 2021, Pages 113-130]
Investor Sentiment The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Investor Trading Behavior The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Iranian Association of Certified Public Accountants Test the role theory of price distinctiveness According to quality on Pricing of audit services on Audit firms are members of the Iranian Association of Certified Public Accountants [Volume 13, Issue 50, 2021, Pages 131-144]
Iranian Governmental Universities Application and Effectiveness of Management Accounting Tools in Iranian Governmental Universities [Volume 13, Issue 51, 2021, Pages 5-22]

S

Sales Growth Examining the information content in the profitability of accepted companies in Tehran Stock Exchange [Volume 13, Issue 50, 2021, Pages 145-162]
SEM.Aliabad Kat Providing a model of health tourism brand equity [Volume 13, Issue 50, 2021, Pages 99-112]
Serial Correlation of Cash Flow Changes Predicting Accruals Based on Cash-Flow Properties and Revenue Changes [Volume 13, Issue 51, 2021, Pages 165-186]
Social Responsibilities Dimensions of Social Responsibility and Improving the Financial and Non-financial Performance of Companies [Volume 13, Issue 50, 2021, Pages 81-98]
State Owned Companies Model of Improving the Financial Transparency of Iranian Public Companies [Volume 13, Issue 51, 2021, Pages 23-38]
Stock Market Analysts’ Prediction Error Investigating the Relationship between Managers’ Ability and Lack of Transparency in Company Information [Volume 13, Issue 51, 2021, Pages 39-58]
Stock Price Crash Risk The Impact of Innovation on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 13, Issue 50, 2021, Pages 43-62]
Stock Price Crash Risk Economic Uncertainty and Stock Price Crash Risk Companies Listed in Tehran Stock Exchange [Volume 13, Issue 51, 2021, Pages 143-164]
Structure Leadership Style The Impact of Leadership Style of Consideration and Structure on Auditors' Job Satisfaction in Regard with the Moderator Role of Organizational Position [Volume 13, Issue 50, 2021, Pages 5-22]
Supply of money Review the Relationship Between Macroeconomic Variables and Accounting Conservatism with Emphasis on Debt Maturity Structure [Volume 13, Issue 51, 2021, Pages 95-110]
Surplus Return The effect of investor sentiment, individual and institutional investors trading behavior on stock excess return in TSE with a 8 factors model [Volume 13, Issue 52, 2021, Pages 5-26]
Sustainable and Intolerable Shareholders Optimizing the Quality of Accounting Information for Sustainable and Intolerable Shareholders through PSO Algorithm [Volume 13, Issue 49, 2021, Pages 45-60]

Accounting and Auditing Research

Keyword Index

A

B

C

D

E

F

G

H

I

J

L

M

N

O

P

Q

R

S

T

W