Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Accounting Conservatism Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
  • Accounting Departments Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Accounting Education Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
  • Accounting information quality Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
  • Accruals earning management Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
  • Accruals quality The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
  • Analytical Hierarchy process Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
  • Audit committee financial expertise Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Audit committee independence Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Audit committee size Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Audit Firms of Iran SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • Auditing services market The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
  • Auditor characteristics Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
  • Auditor Expertise The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
  • Audit Reporting Readability Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
  • Audit report lag Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
B
  • Banking crisis An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
  • Bank opacity An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
  • Behavioral Biases of Investors Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
  • Board interlocks Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
  • Bystander Effect The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
C
  • Capital investment decision The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • Cognitive Bias Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
  • Computational Literature Review A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
  • Conservatism The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
  • Corporate governance The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
  • Cumulative Prospect Theory Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
D
  • Decision making Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
E
  • Earnings Forecasting Power The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
  • Economic conditions Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
  • Effective Tax Rate Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
  • Equity Financing The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
  • Excess Cash Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
  • Excess Cash Holding The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Exploratory Factor Analysis Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
F
  • Faculty Members Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Financial constraint The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Financial Fraud The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
  • Financially Constrained Firms Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
  • Financial reporting quality The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
  • Financial Statement Comparability Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages [Volume 28, Issue 1, 2021, Pages 1-30]
  • Firm Value Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
  • Fraudulent financial reporting Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
G
  • Game theory The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
  • Governmental Universities Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
  • Green management innovation The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
  • Green technology innovation The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
I
  • Implementation Obstacles Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • Independent Auditing Profession SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • Internal audit A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
  • Internal Auditing Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • Internal Whistle Blowing The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
  • International financial reporting standards Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
  • Investor sentiment Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
  • Iranian universities Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
L
  • Latent Dirichlet Allocation (LDA) A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
  • Liquidity risk Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
  • Low balling The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
M
  • Management Attitude Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
  • Managerial ability Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
  • Meta-analysis Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
N
  • Non-financial measures Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
O
  • Obtained benefits The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • Oral History Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
  • Ownership type The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
P
Q
  • Quality costs The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
  • Quality of corporate governance Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
R
  • Regulatory forbearance An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
S
  • Scenario-based survey Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • Security The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • Social network analysis Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
  • Social Responsibility Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages [Volume 28, Issue 1, 2021, Pages 1-30]
  • Stock liquidity The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
  • Stock price Crash Risk The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
  • Strategic analysis SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • Structural equations model Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • SWOT SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
  • System Dynamics Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
T
  • Tax corruption Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
  • Tax Officers Bias Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
  • The accountant Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • Thematic analysis Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
  • Thematic analysis Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
  • Trading Continuity The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
U
  • Unpaid principal The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
  • USA and countries in the region Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
V
  • Visual financial ratios The Role of Visual Financial Ratios in Predicting Corporate Bankruptcy Using Convolutional Neural Network Models and Comparing them with Traditional Models [Volume 28, Issue 3, 2021, Pages 553-573]
W
  • Whistle-blowing Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
  • Whistleblowing Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
  • Winner’s curse The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]