Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • Abnormal Disclosure Tone The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2024, Pages 103-124]
  • Accounting Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2024, Pages 125-144]
  • Accrual Irregularity Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
  • Agency costs Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
  • Audit Committee Audit committee members' willingness to challenge management's significant accounting estimates (joint effects of major audit issues and investor type) [Volume 16, Issue 64, 2024, Pages 23-42]
  • Audit committee quality Investigating Factors Influencing the Quality of the Audit Committee Using Confirmatory Factor Analysis [Volume 16, Issue 62, 2024, Pages 157-180]
  • Audit Cost The Effect of Corporate Social Responsibility Performance on the Type of Auditor and Audit Cost [Volume 16, Issue 61, 2024, Pages 103-124]
  • Audit Knowledge of the Tax Director General Audit Knowledge and Psychological Security Created by the Tax Director General and its Effects on Tax Fraud Detection and Fraud Information Sharing [Volume 16, Issue 64, 2024, Pages 63-82]
  • Auditor size The Effect of Auditor Tenure, Size of Audit Institute and Quality of Earnings on Share Price In Same Time [Volume 16, Issue 61, 2024, Pages 25-44]
  • Auditors’ Professional Commitment The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
  • Auditors’ Social Communication The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
  • Audit Period The Effect of Auditor Tenure, Size of Audit Institute and Quality of Earnings on Share Price In Same Time [Volume 16, Issue 61, 2024, Pages 25-44]
  • Audit Quality The Impact of Auditors’ Social Communication on Audit Quality [Volume 16, Issue 61, 2024, Pages 85-102]
  • Audit Quality Model Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
  • Average Variance The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
B
  • Bag of Words Method The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2024, Pages 103-124]
  • Baseline Data Method Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
  • Behavioral Approach Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
  • Bias Errors Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
  • Bold Financial Reporting Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
C
  • Capital Market Performance Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
  • Cash Holding Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
  • Certified Public Accountants The Effect of Certified Public Accountants’ External Accountability on Improving Public Trust and Better Performance of Certified Public Accountants' Reports [Volume 16, Issue 63, 2024, Pages 23-38]
  • Choice of Auditor The Effect of Corporate Social Responsibility Performance on the Type of Auditor and Audit Cost [Volume 16, Issue 61, 2024, Pages 103-124]
  • Cognitive Approaches Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility [Volume 16, Issue 63, 2024, Pages 39-60]
  • Cognitive Learning Theory The Effect of Learning Styles on Auditor Self-Efficacy: A Test of Cognitive Learning Theory [Volume 16, Issue 64, 2024, Pages 83-102]
  • Confirmatory Factor Analysis Investigating Factors Influencing the Quality of the Audit Committee Using Confirmatory Factor Analysis [Volume 16, Issue 62, 2024, Pages 157-180]
  • Consequences of Market-Oriented Values Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
  • Conservatism Managerial Reaction to Ambiguity: Analyzing the Relationship between Conservative Financial Reporting and Managerial Caution in Investment Process under Economic Growth Conditions [Volume 16, Issue 62, 2024, Pages 83-108]
  • Conservatism Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility [Volume 16, Issue 63, 2024, Pages 39-60]
  • Corporate Governance Investigating Factors Influencing the Quality of the Audit Committee Using Confirmatory Factor Analysis [Volume 16, Issue 62, 2024, Pages 157-180]
  • Corporate Governance The Effect of Informed Outside Directors on Investment Efficiency [Volume 16, Issue 63, 2024, Pages 5-22]
  • Corporate Governance Mechanism Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
  • Corruption Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
  • COVID-19 Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
D
  • Data mining Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
  • Debt Optimization Structure Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
  • Demographic Characteristics Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2024, Pages 125-144]
  • Discretionary accruals Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
E
  • Earning Dividend Policy Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
  • Earnings Management Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
  • Economic Condition Managerial Reaction to Ambiguity: Analyzing the Relationship between Conservative Financial Reporting and Managerial Caution in Investment Process under Economic Growth Conditions [Volume 16, Issue 62, 2024, Pages 83-108]
  • Eeconomic Conditions Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
F
  • Factor analysis Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2024, Pages 43-62]
  • Financial distress prediction Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
  • Financial Entropy Investigating the Effect of Bold Financial Reporting and Irregularity of Accruals on Financial Entropy [Volume 16, Issue 63, 2024, Pages 131-150]
  • Financial Flexibility Investigating the Impact of Financial Flexibility, Liquidity and Growth Opportunities on the Investment Ability [Volume 16, Issue 64, 2024, Pages 5-22]
  • Financial Leverage Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
  • Financial Leverage Adjustment Speed Evaluation of Leverage Adjustment Speed by Consideration Cash Flow Fluctuations by Generalized Method of Moments [Volume 16, Issue 63, 2024, Pages 109-130]
  • Financial Market Volatility The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
  • Financial Reporting Quality Investigating the Weaknesses of Managers' Moral Behaviors on the Corporate Governance System and the Financial Reporting Quality [Volume 16, Issue 61, 2024, Pages 5-24]
  • Fixed Assets Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2024, Pages 43-62]
  • Free Cash Flow Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
G
  • Glass Ceiling Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2024, Pages 125-144]
  • Going-Concern Uncertainties The Effect of Abnormal Disclosure Tone on Going Concern Modified Audit Reports in the Companies [Volume 16, Issue 64, 2024, Pages 103-124]
  • Growth Opportunities Investigating the Impact of Financial Flexibility, Liquidity and Growth Opportunities on the Investment Ability [Volume 16, Issue 64, 2024, Pages 5-22]
H
  • Hormonal Changes Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
I
  • Inflated Perception Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
  • Initial Public Offering Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
  • Instrumental Variables Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
  • Internal Audit Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
  • Investment Ability Investigating the Impact of Financial Flexibility, Liquidity and Growth Opportunities on the Investment Ability [Volume 16, Issue 64, 2024, Pages 5-22]
  • Investors' Trading Performance Investigating the Effect of Hormonal Changes and COVID-19 on Investors' Trading Performance [Volume 16, Issue 62, 2024, Pages 47-62]
L
  • Learning styles The Effect of Learning Styles on Auditor Self-Efficacy: A Test of Cognitive Learning Theory [Volume 16, Issue 64, 2024, Pages 83-102]
M
  • Machine Learning Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
  • Major audit issues Audit committee members' willingness to challenge management's significant accounting estimates (joint effects of major audit issues and investor type) [Volume 16, Issue 64, 2024, Pages 23-42]
  • Managerial Caution Managerial Reaction to Ambiguity: Analyzing the Relationship between Conservative Financial Reporting and Managerial Caution in Investment Process under Economic Growth Conditions [Volume 16, Issue 62, 2024, Pages 83-108]
  • Managers Financial Knowledge Wisdom Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
  • Managers' Weak Moral Behaviors Investigating the Weaknesses of Managers' Moral Behaviors on the Corporate Governance System and the Financial Reporting Quality [Volume 16, Issue 61, 2024, Pages 5-24]
  • Minimum Spanning Tree A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
  • Monetary and Financial Policies The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
  • Multiple Logit Modeling Bias Errors on Managers' Financial Decision Making A Multi-Level Approach [Volume 16, Issue 61, 2024, Pages 45-66]
N
  • Network Theory A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
O
  • Operating performance Investigating the Dual Role of Institutional Investors in Earnings Management and Performance after Initial Public Offering [Volume 16, Issue 61, 2024, Pages 67-84]
  • Optimism and Pessimism Examining the Cognitive Approaches of Managers (Caution and Conservatism and Optimism-Pessimism) When Making Decisions on Fulfilling the Company's Social Responsibility [Volume 16, Issue 63, 2024, Pages 39-60]
  • Optional Accruals The Effect of Auditor Tenure, Size of Audit Institute and Quality of Earnings on Share Price In Same Time [Volume 16, Issue 61, 2024, Pages 25-44]
  • Outside Director Experience The Effect of Informed Outside Directors on Investment Efficiency [Volume 16, Issue 63, 2024, Pages 5-22]
P
  • Pay Dividends Corruption a Symbol of Fraud, Agency Costs and Earning Dividend Policy [Volume 16, Issue 63, 2024, Pages 85-108]
  • Political Relations Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
  • Precautionary Incentives Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
  • Profit Quality Investigating the Effect of Risk-Taking Behavior and Financial Crisis on Earnings Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 62, 2024, Pages 133-156]
  • Psychological Security Created by the Tax Director General Audit Knowledge and Psychological Security Created by the Tax Director General and its Effects on Tax Fraud Detection and Fraud Information Sharing [Volume 16, Issue 64, 2024, Pages 63-82]
Q
  • Quantitative Test Testing and designing for Final Model of Audit quality: Behavioral Approach and Corporate Governance Mechanism in Companies Listed in Capital Market (GT Approach) and Combinatorial [Volume 16, Issue 62, 2024, Pages 27-46]
R
  • Revaluation Explanation the Determinants of the Fixed Asset Revaluation [Volume 16, Issue 64, 2024, Pages 43-62]
  • Risk Management A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
  • Risky Behavior Investigating the Effect of Risk-Taking Behavior and Financial Crisis on Earnings Quality and Financial Performance in Companies Listed on the Tehran Stock Exchange [Volume 16, Issue 62, 2024, Pages 133-156]
S
  • Servqual The Effect of Certified Public Accountants’ External Accountability on Improving Public Trust and Better Performance of Certified Public Accountants' Reports [Volume 16, Issue 63, 2024, Pages 23-38]
  • Social trust Investigating the Role of Social Trust and Corporate Social Responsibility with Structural Equation Modeling Approach [Volume 16, Issue 61, 2024, Pages 125-144]
  • Social trust Value Consequences Matrix of Managers Financial Knowledge Wisdom in Capital Market [Volume 16, Issue 61, 2024, Pages 145-166]
  • Speculative Incentives Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
  • Stability Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
  • Stock market A Model for Optimization and Portfolio Risk Management Using Financial Network Theory in the Iranian Stock Market [Volume 16, Issue 62, 2024, Pages 181-202]
  • Stock Returns The Mediating Effect of Financial Market Volatility on and Stock Return's Mean-Variance Relationship [Volume 16, Issue 61, 2024, Pages 167-192]
  • Structural Equations Investigating the Role of Social Trust and Corporate Social Responsibility with Structural Equation Modeling Approach [Volume 16, Issue 61, 2024, Pages 125-144]
T
  • Tax Compliance Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
  • Tehran Stock Exchange Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]
  • Tendency to Whistleblowing Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
  • Theme analysis Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
  • The Role of Government Designing a Tax Compliance Model for Companies According to the Role of the Government and the Mediating Role of Economic Conditions [Volume 16, Issue 62, 2024, Pages 203-222]
  • Transaction Incentives Holding Cash by Managers Using Instrumental Variables from Transaction, Precautionary and Speculative Motivation Perspectives [Volume 16, Issue 62, 2024, Pages 109-132]
U
  • Unusual Changes Assessing Abnormal Persistence Remained Stable Cash Flow and Discretionary Accruals [Volume 16, Issue 62, 2024, Pages 63-82]
W
  • Whistleblowing Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis [Volume 16, Issue 63, 2024, Pages 61-84]
  • Women Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants [Volume 16, Issue 64, 2024, Pages 125-144]
X
  • Xgboost Application of XGBoost to Predict Financial Distress of the Listed Companies on Tehran Stock Exchange (TSE) and Iran Fara Burse (IFB) [Volume 16, Issue 62, 2024, Pages 5-26]