Accounting and Auditing Research

Accounting and Auditing Research

Keyword Index
A
  • AI in Accounting Sustainability Reporting in Iran (Case Study: Esfahan’s Mobarakeh Steel) [Volume 18, Issue 69, 2026, Pages 5-20]
  • Audit firm capabilities Development of a Contextualized Maturity Model for Management Processes and Capabilities of Audit Firms [Volume 18, Issue 69, 2026, Pages 61-92]
  • Auditor Firm Size The Effect of Stock Liquidity on the Characteristic of the Auditor-employer Contract: The Moderator Role of Input-based Audit Quality [Volume 18, Issue 70, 2026, Pages 29-46]
  • Auditor's Conservatism The Effect of Moral Hazard between Managers and Shareholders on the Incorrect Pricing of Shares, Taking into Account the Conservatism Role of the Auditor [Volume 18, Issue 69, 2026, Pages 115-136]
  • Auditor Specialization The Effect of Stock Liquidity on the Characteristic of the Auditor-employer Contract: The Moderator Role of Input-based Audit Quality [Volume 18, Issue 70, 2026, Pages 29-46]
B
  • Behavioral characteristics of managers Behavioral Characteristics of Managers, Financial Flexibility and the Mediating Role of Political Communication based on the Structural Equation Model [Volume 18, Issue 70, 2026, Pages 121-140]
C
  • Characteristic of the Auditor-employer Contract The Effect of Stock Liquidity on the Characteristic of the Auditor-employer Contract: The Moderator Role of Input-based Audit Quality [Volume 18, Issue 70, 2026, Pages 29-46]
  • Corporate Financial systems The Analysis of Factors Affecting the Company’s Financial Integrity System (Case study: National South Oil company) [Volume 18, Issue 69, 2026, Pages 43-60]
  • Corporate Governance The Role of Investment Opportunities and Corporate Governance on the Relationship between Dividend in Predicting Future Profitability and Company Future Returns [Volume 18, Issue 69, 2026, Pages 21-42]
D
  • Dividend Policy The Role of Investment Opportunities and Corporate Governance on the Relationship between Dividend in Predicting Future Profitability and Company Future Returns [Volume 18, Issue 69, 2026, Pages 21-42]
E
  • Earning Response Coefficient Investigating the Effect of Firm Size on Earning Response Coefficient over the companies Life Cycle [Volume 18, Issue 69, 2026, Pages 93-114]
  • Enterprise risk Management Development of a Contextualized Maturity Model for Management Processes and Capabilities of Audit Firms [Volume 18, Issue 69, 2026, Pages 61-92]
  • Esfahan's Mobarakeh Steel Company Sustainability Reporting in Iran (Case Study: Esfahan’s Mobarakeh Steel) [Volume 18, Issue 69, 2026, Pages 5-20]
F
  • Financial Flexibility Behavioral Characteristics of Managers, Financial Flexibility and the Mediating Role of Political Communication based on the Structural Equation Model [Volume 18, Issue 70, 2026, Pages 121-140]
  • Firm Life Cycle Investigating the Effect of Firm Size on Earning Response Coefficient over the companies Life Cycle [Volume 18, Issue 69, 2026, Pages 93-114]
  • Firm Size Investigating the Effect of Firm Size on Earning Response Coefficient over the companies Life Cycle [Volume 18, Issue 69, 2026, Pages 93-114]
I
  • Incorrect Stock Pricing The Effect of Moral Hazard between Managers and Shareholders on the Incorrect Pricing of Shares, Taking into Account the Conservatism Role of the Auditor [Volume 18, Issue 69, 2026, Pages 115-136]
  • Input-based Audit Quality The Effect of Stock Liquidity on the Characteristic of the Auditor-employer Contract: The Moderator Role of Input-based Audit Quality [Volume 18, Issue 70, 2026, Pages 29-46]
  • International Sustainability Standards Board (ISSB) Sustainability Reporting in Iran (Case Study: Esfahan’s Mobarakeh Steel) [Volume 18, Issue 69, 2026, Pages 5-20]
  • Investment Opportunities The Role of Investment Opportunities and Corporate Governance on the Relationship between Dividend in Predicting Future Profitability and Company Future Returns [Volume 18, Issue 69, 2026, Pages 21-42]
M
  • Moral Hazard Between Managers and Shareholders The Effect of Moral Hazard between Managers and Shareholders on the Incorrect Pricing of Shares, Taking into Account the Conservatism Role of the Auditor [Volume 18, Issue 69, 2026, Pages 115-136]
N
  • National South Oil Compan The Analysis of Factors Affecting the Company’s Financial Integrity System (Case study: National South Oil company) [Volume 18, Issue 69, 2026, Pages 43-60]
  • Non-Verbal Intelligence Behavioral Characteristics of Managers, Financial Flexibility and the Mediating Role of Political Communication based on the Structural Equation Model [Volume 18, Issue 70, 2026, Pages 121-140]
P
  • Political communication Behavioral Characteristics of Managers, Financial Flexibility and the Mediating Role of Political Communication based on the Structural Equation Model [Volume 18, Issue 70, 2026, Pages 121-140]
  • Political Connections The Effect of Political Communication on the Value of Cash with the Mediating Role of Agency Costs [Volume 18, Issue 69, 2026, Pages 137-158]
  • Political Connections The Impact of Accounting Information Quality on Tax Avoidance Based on Political Relations [Volume 18, Issue 70, 2026, Pages 67-84]
  • Political Connections Investigating the Moderating Role of the Financial Deficit on the Relationship between Revaluation of Fixed Assets and External Financing [Volume 18, Issue 70, 2026, Pages 85-102]
  • Professional services Presenting a Model of Auditors' Ethical Hypocrisy in Professional Services [Volume 18, Issue 70, 2026, Pages 47-66]
  • Profitability The Role of Investment Opportunities and Corporate Governance on the Relationship between Dividend in Predicting Future Profitability and Company Future Returns [Volume 18, Issue 69, 2026, Pages 21-42]
R
  • Reporting and communications Development of a Contextualized Maturity Model for Management Processes and Capabilities of Audit Firms [Volume 18, Issue 69, 2026, Pages 61-92]
S
  • Stagelberg Modeling Corporate Sustainability Reporting in Iran's Capital Market (Based on the Approaches of Quantum Finance and Game Theory) [Volume 18, Issue 70, 2026, Pages 5-28]
  • Stakeholder participation Development of a Contextualized Maturity Model for Management Processes and Capabilities of Audit Firms [Volume 18, Issue 69, 2026, Pages 61-92]
  • Stock Liquidity The Effect of Stock Liquidity on the Characteristic of the Auditor-employer Contract: The Moderator Role of Input-based Audit Quality [Volume 18, Issue 70, 2026, Pages 29-46]
  • Stock Price Crash Risk The Effect of Investors Distraction on Stock Price Crash Risk [Volume 18, Issue 70, 2026, Pages 103-120]
  • Stock Returns The Role of Investment Opportunities and Corporate Governance on the Relationship between Dividend in Predicting Future Profitability and Company Future Returns [Volume 18, Issue 69, 2026, Pages 21-42]
  • Sustainability Modeling Corporate Sustainability Reporting in Iran's Capital Market (Based on the Approaches of Quantum Finance and Game Theory) [Volume 18, Issue 70, 2026, Pages 5-28]
T
  • Tax Avoidance The Impact of Accounting Information Quality on Tax Avoidance Based on Political Relations [Volume 18, Issue 70, 2026, Pages 67-84]
  • Tax Avoidance Investigating the Moderating Role of the Financial Deficit on the Relationship between Revaluation of Fixed Assets and External Financing [Volume 18, Issue 70, 2026, Pages 85-102]