Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Accounting Education Identifying and Classifying the Dimensions and Components of Critical Thinking in Accounting Education Using Structured Deductive Qualitative Content Analysis Method [Volume 15, Issue 60, 2023, Pages 85-106]
  • Actual Audit Quality perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
  • Audit Committee Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
  • Audit Committee Characteristics Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
  • Audit fees Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
  • Auditing perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
  • Auditor characteristics The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
  • Auditor Errors The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
  • Auditor Judgment The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
  • Auditors Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
  • Auditor’s Characteristics The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
  • Auditor's Identity The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
  • Auditor's judgment The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
  • Auditor's Professional Maturity Modeling the Role of Similar-to-Me Perceptual Bias in the Auditor's Professional Maturity [Volume 15, Issue 60, 2023, Pages 65-84]
  • Auditors Psychodynamic Disorder Approach Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
  • Audit Quality The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
  • Audit Quality The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
  • Audit Services The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2023, Pages 23-42]
B
  • Behavioral Bias The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
  • Behavioral Finance Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
  • Board of Directors Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
  • Book Value Based Leverage The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
  • Business Diversification The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
C
  • Capital structure Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
  • Certified Public Accountants Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
  • Classification Shifting Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
  • Client Incentive Pressure The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
  • Commercialization in Audit Firms The Effect of Auditor's Identity on Commercialization in Audit Firms Given the Mediatory Role of Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 29-46]
  • Company Complexity Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
  • Company performance The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
  • Conceptual model Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
  • Contagion of Turbulenc The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]
  • Corporate Governance Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
  • Corporate Specifications Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
  • Costs Behavior Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
  • Costs Stickiness Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
D
  • Dark personality traits Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
  • Dark Traid Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior [Volume 15, Issue 60, 2023, Pages 43-64]
  • Debt level Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
  • Debt Maturity Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
E
  • EEG Signal Processing Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
  • Effective Size of Internal Audit Department Design and Validation of the Effective Size Model of Internet Audit Department [Volume 15, Issue 59, 2023, Pages 19-44]
  • Emotional Bias The role of Emotional Status quo & Loss Aversion Biases, Behavioral Representative Bias, and Cognitive Dissonance Bias on Auditors’ Errors [Volume 15, Issue 58, 2023, Pages 199-218]
  • EPS A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
  • Ethics and Professional Behavior Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
  • Event Related Potential Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
  • Executive Directors The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
  • External Financing The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
F
  • Financial Constrains The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
  • Financial Constraint Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
  • Financial Distress A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
  • Financial Leverage The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
  • Financial Quantum Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Financial Statement The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
  • Fintech – Banking Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
  • Framwork Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
  • Fraud A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
  • Fraud risk assessment Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
G
  • Gender The Auditor Gender Diversity on Audit Services Quality [Volume 15, Issue 60, 2023, Pages 23-42]
  • Genetic Algorithm A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
  • Geometric Brownie Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Grounded theory The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
H
  • Harmonic Quantum Oscillator (QHO) Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Hospital Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
I
  • IDQRI A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
  • Importance of Business Group The Relationship between Importance of Business Groups and the Audit Quality of the parent company: with Emphasize on auditor’s characteristics [Volume 15, Issue 59, 2023, Pages 161-180]
  • Information The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
  • Information Environment Transparency Providing a Model for Measuring the Transparency of the Information Environment in the Stock Market Using the Qualitative Characteristics of Financial Information [Volume 15, Issue 57, 2023, Pages 69-88]
  • Information Technology Risk Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
  • Integrated Reporting Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
  • Internal Controls Weakness Designing a Model for the Mediating Role of Leadership Styles in the Relationship between Board Personality Traits and the Weakness of Internal Controls [Volume 15, Issue 59, 2023, Pages 181-200]
  • Interpretive Ranking Process (IRP) Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
  • Investment Investigating the Impact of Financing Restrictions on the Relationship between Debt and Investment [Volume 15, Issue 59, 2023, Pages 87-100]
J
  • Job Stress Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
L
  • Logistics A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
M
  • Machine learning model Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
  • Managerial Ability Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
  • Market Value Based Leverage The Relationship between Corporate Responsibility and Corporate Financial Leverage [Volume 15, Issue 59, 2023, Pages 121-140]
  • Markov Switching A New Approach to Predicting Fraud in Financial Statements (Compare models and simulations traditional and modern) [Volume 15, Issue 57, 2023, Pages 141-160]
  • Markowitz Model Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
  • Medical Costs Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
  • Message Conveying The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
  • Meta-analysis Approach Improving the Quality of Integrated Reporting Based on Identifying the Effective Factors of Companies Through a Meta-Combination Approach and Quantitative Analysis [Volume 15, Issue 57, 2023, Pages 111-140]
N
  • Network analysis Board Network, Capital Cost and Capital Structure [Volume 15, Issue 59, 2023, Pages 141-160]
  • Non-executive director The Relationship Between Non-Executive Directors with Executive Position in Other Firms and Company Performance [Volume 15, Issue 59, 2023, Pages 45-62]
  • Nonmedical Costs Investigating The Costs Stickiness Of Hospital [Volume 15, Issue 57, 2023, Pages 29-46]
O
  • OCF A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
  • Optimal Cash Holding Levels Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
  • Ownership structure Audit Committee Characteristics, Ownership Structure and Classification Shifting [Volume 15, Issue 60, 2023, Pages 107-128]
P
  • Perceived conflict Dark Personality Traits of Auditors' and Their Effects on Fraud Risk Assessment [Volume 15, Issue 57, 2023, Pages 179-206]
  • Perceptions of Audit Quality perception of Audit Quality And Comparing It With The Actual Audit Quality [Volume 15, Issue 57, 2023, Pages 223-240]
  • Personality Types Exploring the Effect of the Auditor’s Personality Types on Dimensions of Auditors’ Organizational Silence [Volume 15, Issue 57, 2023, Pages 207-222]
  • Physical Economics and Stock Market Predicting fluctuations in Tehran Stock Exchange indices through a Harmonic Quantum Oscillator model [Volume 15, Issue 57, 2023, Pages 89-110]
  • Power Transition Auditor Partner Interpretive Auditors Psychodynamic Disorder Approach Model based on Power Transition Auditor Partner [Volume 15, Issue 58, 2023, Pages 175-198]
  • Professional Development The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
  • Professional Ethics Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
  • Professional Independence The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
  • Professional Organizations Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
  • Professional Skepticism The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
Q
  • Quality of Accounting Reporting Study the Effect of Institutional Ownership on the Relationship Between Accounting Quality and Cost of Capital [Volume 15, Issue 57, 2023, Pages 5-28]
R
  • Real Earnings Management The Effect of Auditor Characteristics on relationship between Diversification and Real Earnings Management In the Tehran Stock Exchange Listed Firms [Volume 15, Issue 59, 2023, Pages 101-120]
  • Risk Management Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
  • Role of Monitoring Auditor The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
S
  • Speed of Partial Adjustment Cash Holding Managerial Ability and Cash Holdings Adjustment Speed [Volume 15, Issue 60, 2023, Pages 129-148]
  • Stepwise method Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
  • Stock portfolio Evaluation of Deep learning and Markowitz Models Ability in Optimal Stock Portfolio Formation [Volume 15, Issue 57, 2023, Pages 47-68]
  • Strategic Proposing a Strategic Framework for Implementing Fintech in the Country's Banking Industry [Volume 15, Issue 58, 2023, Pages 83-102]
  • Structural Equation Modeling the Role of Similar-to-Me Perceptual Bias in the Auditor's Professional Maturity [Volume 15, Issue 60, 2023, Pages 65-84]
  • Structured Equation Modeling (SEM) The mediating role of audit independence on the relationship between professional development and audit quality in the public sector [Volume 15, Issue 58, 2023, Pages 155-174]
T
  • Tax Avoidance Investigating the Impact of Factors Affecting Tax Avoidance and Presenting an Optimal Tax Avoidance Prevention Model [Volume 15, Issue 59, 2023, Pages 63-86]
  • Tax Fraud Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
  • Tax Organization Risks Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
  • Tax Process Outsourcing Risk Identify the Main Factors Affecting Risk Management in the Tax Organization [Volume 15, Issue 58, 2023, Pages 65-82]
  • Tehran Stock Exchange Providing a Model for Measuring the Transparency of the Information Environment in the Stock Market Using the Qualitative Characteristics of Financial Information [Volume 15, Issue 57, 2023, Pages 69-88]
  • Tenure of Audit Committee Members Nonlinear Relationship between Tenure of Audit Committee Members and Audit Fees [Volume 15, Issue 60, 2023, Pages 5-22]
  • Theme analysis Identifying the Challenges of Developing the Activities of Professional Accounting Organizations and Providing Solutions to Get Out of the Current Situation [Volume 15, Issue 58, 2023, Pages 47-64]
  • Thinking style Study of the Effect of Thinking Style of Certified Public Accountants on the Observance of Ethics and Professional Behavior with the Mediating Role of Job Stress [Volume 15, Issue 58, 2023, Pages 123-138]
  • Time Budget Pressure The Effect of Job Pressure and Professional Skepticism on Auditor's Judgment [Volume 15, Issue 58, 2023, Pages 5-28]
U
  • Ultra-Corporate Financial Crisis A Survey ‎of Tehran’s Stock Exchange Capabilities in the Proper Guidance of Investors ‎during ‎Periods of the Corporate and Ultra-Corporate Financial Crises [Volume 15, Issue 57, 2023, Pages 161-178]
  • Unrealistic Tax Returns Identifying Providers of Unrealistic Tax Returns by EEG Signal Processing [Volume 15, Issue 58, 2023, Pages 139-154]
  • Users The Necessity of Optimizing the Financial Statement: A Grounded Theory Analysis [Volume 15, Issue 59, 2023, Pages 5-18]
V
  • Virtual Currency The Contagion of Turbulence Systemic Risk between Real and Virtual Currency Fluctuations with CCC Approach [Volume 15, Issue 58, 2023, Pages 103-122]
  • Voluntary Discretionary Accruals The Effect of External Financing and Role of Monitoring Auditor on Voluntary Discretionary Accruals with Emphasis on Type of Audit Opinion [Volume 15, Issue 59, 2023, Pages 201-222]
W
  • Whistleblowing Structural Modelthe Effect of Dark Personality Traits on Audit Whistleblowing with the Mediating Role of Organizational Citizenship Behavior [Volume 15, Issue 60, 2023, Pages 43-64]