Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Abnormal stock returns Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
  • Accounting The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
  • Accounting conservatism The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
  • Accounting conservatism Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
  • Accounting Education The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
  • Accounting Information Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
  • Accounting Standards Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]
  • Accruals Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
  • Adoption of International Financial Reporting Standards The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
  • Agency costs The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
  • Airlines Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Artificial Intelligence Algorithm Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
  • Artificial Neural Network Model Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
  • Audit Fee Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
  • Auditor's Decision Making Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
  • Auditor’s Performance Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
  • Auditors’ Professional Ethics Sensitivity Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
  • Audit Quality Criteria and Transparency of Corporate Information Environment The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]
B
  • Balanced Scorecard System Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
  • Bankruptcy Prediction Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2022, Pages 171-190]
  • Believe in Self-Efficacy Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
  • Board Ownership Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
  • Board Size Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
C
  • Cash Flow From Operating Activities (CFO) Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
  • Cash Flow Volatility Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
  • Chaos Model Comparison of the potential of chaotic models and artificial neural networks in explaining abnormal stock returns around the release date of annual financial statements [Volume 14, Issue 53, 2022, Pages 135-154]
  • Commercial Banks The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
  • Companies Complexity Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
  • Consequences of Complexity Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
  • Contingency Theory Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
  • Contractualism Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
  • Corporate Culture The Impact of Corporate Culture on Readability Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
  • Corporate Governance Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
  • Corporate Philanthropy Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
D
  • Data Envelopment Analysis The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
  • Data Governance Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
  • Debt Ratios Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
  • Discount Rate Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
  • Discretionary accruals Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]
  • Dividend Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
  • Dividend Growth Rate Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
E
  • Earnings Management Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
  • Earnings Management Economic Uncertainty and Earnings Management: Evidences from listed Companies at Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 5-20]
  • Earnings Management The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
  • Earnings Management Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
  • Earnings Response Coefficient Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
  • Economic or Government Policy Related Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Economic Profit Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
  • Educational Planning The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
  • Effective Tax Rate Effective Tax Rate and Risks Faced by Companies According to the Components of Tax Culture (Companies Accepted in Tehran Stock Exchange) [Volume 14, Issue 55, 2022, Pages 141-158]
  • Emotional intelligence The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
  • Emotional intelligence Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence [Volume 14, Issue 55, 2022, Pages 77-96]
  • Ethical Judgment Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
  • External Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
F
  • Fama and French's Five-Factor Model Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
  • Financial Constraints Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
  • Financial Distress Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Financial Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Financial Ratios Artificial intelligence approach in comparatively explaining the effect of governance system criteria and financial ratios on economic profit and accounting profit [Volume 14, Issue 54, 2022, Pages 129-146]
  • Financial Reporting Quality Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
  • Financial Restatements Financial Restatements and Investment Efficiency: Mediating Role of Financial Constraints [Volume 14, Issue 53, 2022, Pages 155-174]
  • Financial Variables Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
  • Financing Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
  • Fixed Effect Method Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
  • Fog Index The Impact of Corporate Culture on Readability Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
  • Free float Investigating the Effect of Corporate Governance Mechanisms on Accounting Conservatism in Listed Companies in the Tehran Stock Exchange [Volume 14, Issue 56, 2022, Pages 207-222]
  • Fuzzy Multi-Criteria Decision Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
G
  • GDP Investigating the Impact of Distribution Growth Income and Stock Returns in Forecasting GDP [Volume 14, Issue 56, 2022, Pages 191-206]
  • GLS method Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
  • Gordon's Model Optimal Stock Selection Based on Gordon Model Development Using a Decision Approach Several Fuzzy Criteria [Volume 14, Issue 53, 2022, Pages 81-96]
  • Grand theory Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
  • Grounded theory Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
  • Grounded theory Presenting a Model for Companies Complexity and its Consequences [Volume 14, Issue 56, 2022, Pages 99-116]
  • Group Fuzzy Analytic Hierarchy Process (GFAHP) Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
  • Grullon's Four-Factor Model Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
H
  • Halo Effect Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
  • Hofested Form The Impact of Corporate Culture on Readability Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
I
  • Importance - Performance Matrix Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
  • Information Asymmetry The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
  • Information Transparency The Impact of Adoption of International Financial Reporting Standards on Accounting Conservatism, Earnings Management, and Information Transparency [Volume 14, Issue 54, 2022, Pages 165-186]
  • Initial Auditing Presenting a Model for Reducing Low Balling in the Initial Auditing Using the Method of Grounded Theory [Volume 14, Issue 54, 2022, Pages 21-38]
  • Insurance Industry Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
  • Internal Audit Effectiveness Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
  • Internal Audit Independence Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
  • International Financial Reporting Standards Designing the Financial Reporting Framework of the Insurance Industry Based on International Financial Reporting Standards [Volume 14, Issue 56, 2022, Pages 75-98]
  • Investment Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
  • Investment Options Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
  • Investor Judgment Effect Of Financial Reporting Quality On Investor’s Judgment By Focusing On The Role Of Information Accrual Component Of Earnings Volatility [Volume 14, Issue 56, 2022, Pages 117-132]
  • Investor Sentiment Investor Sentiment and Earnings Response Coefficient (ERC) [Volume 14, Issue 53, 2022, Pages 5-24]
  • Investor Sentiment The Effect of Investor Sentiment on Audit Quality in Companies Listed on Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 47-66]
  • Iranian Public Sector Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
  • Iranian Universities The role of Leadership, Planning, and Supervision of the Higher Education System in the Development of Academic Accounting in Iran [Volume 14, Issue 56, 2022, Pages 31-52]
L
M
  • Machine Learning Using Machine Learning to Provide a Model for Predicting Bankruptcy [Volume 14, Issue 56, 2022, Pages 171-190]
  • Management Accountant Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
  • Management Accounting Techniques and Tools Testing a Contingency Model of Evolution Steps of Management Accounting : Importance-performance Matrix Approach [Volume 14, Issue 56, 2022, Pages 5-30]
  • Market-Related Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Meta-analysis Meta-Analysis of the Effect of Independence of the Internal Audit Unit on Internal Audit Performance [Volume 14, Issue 55, 2022, Pages 21-38]
  • Meta-analysis Meta-analysis of Debt Ratios and Earning Management in Iran [Volume 14, Issue 56, 2022, Pages 153-170]
  • Moral Equity Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
  • Moral Intelligence The Effect of Emotional, Moral and Cultural Intelligence on Auditor Performance and their Relationship with Financial Health of Firms, by Studying the Adjusting Effect of Auditor Gender [Volume 14, Issue 53, 2022, Pages 97-116]
N
  • Network analysis Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client [Volume 14, Issue 56, 2022, Pages 53-74]
  • Non-Systematic Risk Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
O
  • Operational Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Optional Accrual Items Investigating the Impact of Nonsystematic Risk on Earnings Management [Volume 14, Issue 53, 2022, Pages 175-190]
  • Organizational Environment Corporate Philanthropy Behaviour and Investment Efficiency [Volume 14, Issue 55, 2022, Pages 55-76]
P
  • Performance Audit Quality Presenting the Proposed Model of Performance Auditing Quality in the Public Sector of Iran with a Grand Theory Approach [Volume 14, Issue 56, 2022, Pages 133-152]
  • Performance-Related Factors Investigating and Rating the Main Factors Affecting Financial Distress of Airlines in Iran Using Fuzzy Hierarchical Analysis [Volume 14, Issue 54, 2022, Pages 51-68]
  • Professionalism Identification of the characteristics of management accountants’ professionalism based on ethical judgment [Volume 14, Issue 54, 2022, Pages 109-128]
  • Profitability The Effect of Intellectual Capital Components On The Profitability of Commercial Banks Listed in the Tehran Stock Exchange: Using The Modified And Extended VAIC Model [Volume 14, Issue 54, 2022, Pages 147-164]
  • Profitability The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
R
  • Raising Capital Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
  • Ranking Provide a Network Analysis Model of Factors Affecting the Interpersonal Trust of the Auditor and the Client [Volume 14, Issue 56, 2022, Pages 53-74]
  • Readability of Financial Reports The Impact of Corporate Culture on Readability Of Financial Reports [Volume 14, Issue 54, 2022, Pages 69-84]
  • Return on Assets Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
  • Return on Assets The Effect of Agency Costs on Profitability with an Emphasis on the role of Management Ability [Volume 14, Issue 55, 2022, Pages 39-54]
  • Return on Equity Investigate for Relationship Between the Related Party Transactions and Financial Performance of the Companies Listed in Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 25-46]
S
  • Securities Designing and Explaining the Pricing Model of Securities with the Approach of Attracting Capital [Volume 14, Issue 55, 2022, Pages 175-192]
  • Self-Explanation Process Investigating the Role Halo Effect in Auditors Decision Making; By Emphasis on Self-Explanation Process [Volume 14, Issue 53, 2022, Pages 117-134]
  • Sensitivity Sensitivity of Investment and Financing to the Performance, with an Emphasis on Related Party Transaction [Volume 14, Issue 55, 2022, Pages 5-20]
  • Shareholder Quality Investigating the Relationship Between Brand Equity and Shareholder Communication Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 14, Issue 53, 2022, Pages 191-210]
  • SMEs The Impact of Financial Performance on SMEs Utilization of Trade Credit [Volume 14, Issue 54, 2022, Pages 39-50]
  • Stockholder Behavior The Effect of Good and Bad Accounting News on Shareholder Behavior [Volume 14, Issue 53, 2022, Pages 67-80]
  • Stock Returns Investment Option Model Indicators and its Impact on Stock Returns [Volume 14, Issue 55, 2022, Pages 159-174]
  • Stock Returns Investigating the Impact of Distribution Growth Income and Stock Returns in Forecasting GDP [Volume 14, Issue 56, 2022, Pages 191-206]
  • Surplus Returns The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
T
  • Tax Evasion Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
  • Tax in Iran Prioritizing Factors Affecting Tax Evasion [Volume 14, Issue 54, 2022, Pages 187-202]
  • Tehran Stock Exchange Investigating the Influence of Intellectual Capital on the Perspectives of Internal Processes and the Growth and Learning of the balanced scorecard system in the Companies Accepted in Tehran Stock Exchange [Volume 14, Issue 54, 2022, Pages 85-108]
U
  • Uncertainty The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
  • Unexpected Cash Changes The Effect of Unexpected Cash Changes on Surplus Returns in Uncertainty Conditions [Volume 14, Issue 55, 2022, Pages 193-208]
W
  • Weaknesses of Law Disclosure of Environmental Information in Financial Reporting [Volume 14, Issue 55, 2022, Pages 97-112]