Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Accounting maturity model Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Accounting students' cognitive goals The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
  • Agency problem Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
  • Agency theory Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
  • Aggressive financial reporting Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
  • Approach Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
  • Audit commercialization Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
  • Audit fees Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
  • Audit firm's accountability Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
  • Auditing profession A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
  • Auditor Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
  • Auditor style The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
  • Audit Quality Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
  • Audit Quality Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
  • Audit quality components Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
  • Audit Quality Reduction Behavior Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
B
  • Bargaining power of auditors Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
  • Barriers to research collaboration Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
  • Board characteristics Factors Affecting the Number of Audit Committees Meetings [Volume 29, Issue 2, 2022, Pages 339-358]
  • Business Model (BM) An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
C
  • Cash flows statement Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
  • CEO Power CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
  • Classification and prediction Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
  • Composite index Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
  • Conservatism Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
  • Corporate governance characteristic Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
  • Corporate operational characteristic Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
  • Cost stickiness Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
  • Customer concentration Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
D
  • Database theory A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
  • Data Mining Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
  • Deployment process Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
  • Discriminant Analysis Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
E
  • Earnings management An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
F
  • Fair value Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
  • Fair value Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
  • Fair Value Accounting Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
  • Financial and credit resources Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
  • Financial control A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
  • Financial Crisis Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
  • Financial Crisis Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
  • Financial discipline Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
  • Financial firm Investigating the Role of Fair Value Accounting in the Value Relevance of Key; Accounting Items During the Financial Crisis in Investment Companies [Volume 29, Issue 4, 2022, Pages 607-627]
  • Financial Leverage Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
  • Financial Management Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Financial reporting readability The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
  • Financing activities Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
  • Firms size Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
  • Fog index and text length index The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
  • Forensic accounting Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
  • Fuzzy analytical hierarchy process (FAHP) An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
  • Fuzzy Delphi A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
  • Fuzzy Delphi An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
  • Fuzzy Hierarchical Analysis A Model for Financial Control in Metropolitan Municipalities of Iran [Volume 29, Issue 1, 2022, Pages 26-58]
G
  • Governance Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
  • Grounded theory Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
H
  • Human Factors Investigating the Effect of Organizational Factors on Financial Discipline in the Public Sector [Volume 29, Issue 3, 2022, Pages 475-503]
I
  • Incentive of accountability Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
  • Independent Auditing Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
  • Institutional oversight development Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
  • Intelligence Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
  • Intelligence Quotient Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
  • Internal control system Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
  • International accounting journals Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
  • Interpretive Ranking Process (IRP) Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process [Volume 29, Issue 3, 2022, Pages 546-585]
  • Inventory An Empirical investigation of Inventory Stickiness [Volume 29, Issue 3, 2022, Pages 504-518]
  • Investment activities Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
J
  • JIGSAW The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
L
  • Labor Cost CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
  • Labor Efficiency CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
  • Labor productivity CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
  • Leverage An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
M
  • Managerial ability Investigating the Impact of Managers’ Ability on Conservatism with a Focus on the Size and Leverage of Firms [Volume 29, Issue 4, 2022, Pages 628-649]
  • Markov Chains An Analyzing of Earnings Management and its Persistence in Leveraged and Nonleveraged Companies Using Markov Chains [Volume 29, Issue 1, 2022, Pages 59-95]
  • Meta Synthesis Fair value: Criticisms and challenges from Critical Accounting Perspective [Volume 29, Issue 2, 2022, Pages 359-403]
N
O
  • Operational activities Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
  • Organizational goals Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
P
  • Process Orientation Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
  • Product market competition Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
  • Prohibitors of accountability Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
  • Public Sector Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
  • Public sector financial reporting Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
R
  • Regulation of audit services fees Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
  • Reporting entities Elucidation of Cash Flow Statements in Administrative Bodies of Public Sector [Volume 29, Issue 4, 2022, Pages 586-606]
  • Research collaboration in accounting Effective Research Collaboration; Status and Barriers (An Important Factor for Accepting Articles in Top International Accounting Journals) [Volume 29, Issue 4, 2022, Pages 650-672]
S
  • Shareholders Protection Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
  • STAD learning method The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
  • Stakeholders Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
  • Stock price informativeness The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
  • Strategy An Analytical Explanation of the Business Model Financial Reporting Using Fuzzy Logic [Volume 29, Issue 1, 2022, Pages 173-212]
T
  • Taxation Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
  • Tax process Application of Data Mining in Tax Processes Improvement: A Literature Review and Classification [Volume 29, Issue 3, 2022, Pages 519-545]
  • Time pressure Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
  • Tournament Theory CEO Power and Labor Productivity: An Experimental Test of Tournament Theory [Volume 29, Issue 1, 2022, Pages 96-112]
  • Trade Credit Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
V
  • Virtual Education The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
W
  • Wisdom-based decision making A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
  • Work-family conflict Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
  • Work Stress Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]