Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Accruals quality The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Agency theory A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Audit error The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Audit Fee The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Audit fee discount The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Audit fees Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
  • Audit opinion shopping A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Auditors attitude Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
  • Auditor selection Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
  • Auditor turnover The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Audit report lag The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Audit Services Fees Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
B
  • Behavioral finances The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
  • Behavioral interventions The Effect of Behavioral Interventions on Auditors' Knowledge-Sharing Behavior: Examining the Mediating Role of Attitudes and Normative Beliefs [Volume 27, Issue 3, 2020, Pages 429-453]
  • Burnout The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
C
  • Cash holding level Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Company investment The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
  • Competitiveness Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Competitive power growth Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Composite index A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Comprehensive pattern of external auditor selection Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
  • Corporate cash holdings The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Corporate governance quality The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • Corporate reporting Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
  • Cost factors Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
  • Cost management strategy Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Created shareholder value A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
D
  • Disclosure of information The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
  • Discriminant Analysis technique A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
  • Dividends Smoothing The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
  • Drivers Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
E
  • Earning management The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
  • Earnings Quality The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Ethical dilemma A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2020, Pages 624-648]
  • Ethical reasoning A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2020, Pages 624-648]
  • Expropriation effect hypotheses Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
F
  • Financial reporting quality The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Financial Statement Comparability The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
  • Financial Statement Comparability The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Financial Statements Comparability A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • Financing Leverage Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
  • Firm growth rate The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Firm Value Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Fraud Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
  • Futures Study Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
  • Fuzzy Delphi Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
G
  • Going concern opinion The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Grounded theory Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • Grounded theory Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
  • Grounded Theory Approach Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
I
  • Idiosyncratic Risk A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • Implied risk premium The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Independent Auditors Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • Information Asymmetry The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Information Asymmetry A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • Information Content of Earning The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
  • Information disclosure The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
  • Institutional Ownership Concentration Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
  • Intrinsic Environment Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
  • Investment in innovation activities Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
  • Investors myopia The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
K
  • Kohlberg’s theory of cognitive moral development A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2020, Pages 624-648]
L
  • Language sentiment Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
M
  • Machiavellianism Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
  • Managers' Ability The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
  • Manager’s narcissism The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
  • Marketing Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
  • Marketing strategies Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
  • Misalignment effect Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
O
  • Operating Liability Leverage Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
P
  • Panel smooth transition regression Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
  • Performance variability The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
  • PFABC costing system Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
  • Processing fluency Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Product differentiation strategy Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Professional judgment Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
  • Professional maturity Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
R
  • Readability Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Readability of financial reporting The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
  • Recession The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
  • Reduced audit quality practices The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
  • Relative Valuation Theory A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
  • Relevance The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Religiosity Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
  • Risk premium based compamiy characteristics The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
S
  • Sanction Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
  • Sophistication investors The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
  • Stress arousal The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
  • Structural analysis Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
  • Structural equations Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
  • Supply & Demand Based Perspectives Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
T
  • Technological factors Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
  • The credibility of an earnings press release Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
  • Total interpretative and structural Model Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
U
  • Utilitarian Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
V
  • Voluntary disclosure Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]