Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Accounting The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • Accounting Education Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Accounting information Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Accounting information quality Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
  • Accounting policymaking process Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
  • Accounting standards Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Accounting standards Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
  • Accounting standards Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
  • Accrual earnings management Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Agency Cost Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
  • Audit committee A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
  • Audit Delay Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
  • Auditing The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Auditing firms The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Auditing remuneration Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Audit manager Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Auditor Quality Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
  • Auditors Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Auditor selection Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
B
  • Budget Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
C
  • CEO Power The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Concentration of debt Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
  • Corporate disclosure Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
  • Corporate governance Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Corporate governance The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Corporate social responsibility Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Corporate Sustainability Reporting A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
  • Covid-19 Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Creative Accounting Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
D
  • Disclosure instances Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
E
  • Earnings Performance The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Economic policy uncertainty Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Educational components The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • Emotional commitment Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
  • Expectations Gap The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
F
  • Financial and non-financial reports of Universities Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Financial distress The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
  • Financial friction Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Financialization Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Financial reporting quality Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
  • Financial reporting readability The Impact of CEO Power on Financial Reporting Readability: Exploring the Moderating Influence of Earnings Performance and Corporate Governance [Volume 30, Issue 4, 2023, Pages 725-746]
  • Fraud detection The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
  • Free Leadership Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Future career prospects Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Fuzzy Delphi A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
G
  • Gap between education and professional needs The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • Garbling Component The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
  • Grounded theory Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
  • Grounded theory The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
  • Growth stocks The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
H
  • Higher Education System Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
I
  • Informational Component The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
  • Information Asymmetry Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
  • Information Asymmetry The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
  • Information dimension of accounting quality Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
  • Innovation-oriented culture The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Insurance industry Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
  • Integrated reporting Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Intention to exit the profession Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Interactive Leadership Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Internal audit Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
  • Internal audit Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Internal audit A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
  • Internal Audit Chief Turnover Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
  • Internal audit effectiveness Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • International integrated reporting framework Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Interpretive Appraisal Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Islamic Responsibility Activities A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
J
  • Job Burnout Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
  • Job Characteristics Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
  • Job satisfaction Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
L
  • Labor investment efficiency The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
M
  • Management commentary Designing and Empirical Testing of a Model for “Determining Instances of Disclosure” in Management Commentary in Iran [Volume 30, Issue 1, 2023, Pages 149-190]
  • Management control Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
  • Manager's opportunistic behavior Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Material sustainability activities Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Moral Intelligence Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
N
  • Number of debts Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion [Volume 30, Issue 3, 2023, Pages 432-450]
O
  • Organizational Commitment Analyzing Behavioral Consequences of Occupational Burnout among Accounting and Finance Faculty Members in Iran: A Study on Faculty Attrition [Volume 30, Issue 3, 2023, Pages 451-480]
  • Organizational Culture The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Organizational Support Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
P
  • Perceptual and knowledge gap The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
  • Product market competition Uncertainty in Economic Policy and Corporate Risk-taking: Product Market Competition, Financial Friction, and Financialization [Volume 30, Issue 4, 2023, Pages 614-658]
  • Professional Judgement Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
  • Professional Perspectives in Accounting Designing a Domain-specific Causal Model for Creative Accounting [Volume 30, Issue 3, 2023, Pages 532-559]
  • Public Sector Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
Q
  • Qualitative Content Analysis Identification of Integrated Reporting Indicators in Universities [Volume 30, Issue 1, 2023, Pages 114-148]
  • Qualitative Content Analysis Method Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
R
  • Real Earnings management Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
  • Real earnings smoothing components The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [Volume 30, Issue 4, 2023, Pages 659-683]
  • Responsible auditor origin The Emergence of Responsible Auditors in the Context of Cognitive Dissonance: Applying Grounded Theory to Expectation Convergence [Volume 30, Issue 3, 2023, Pages 481-505]
  • Risk management maturity Designing a Risk Management Maturity Assessment Model in Iran's Insurance Industry with an Emphasis on the Role of Internal Audit [Volume 30, Issue 2, 2023, Pages 341-379]
S
  • Shariah Approved Companies A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
  • Specialization Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
  • Strategic deviance Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
  • Strategic management accounting techniques The Impact of Innovative Culture on the Implementation of Strategic Management Accounting Techniques [Volume 30, Issue 1, 2023, Pages 1-27]
  • Structural Failure Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
  • Sustainability Accounting Standards Board (SASB) Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Sustainable Investment Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
T
  • Talent Management The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
  • Thematic analysis A Model for Identifying Key Elements of Corporate Sustainability Reporting: Emphasizing Islamic Principles and Values [Volume 30, Issue 4, 2023, Pages 684-724]
  • Transformational Leadership Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
  • Trust in senior management Budgeting and Staff Stress Amid Crises: Insights from COVID-19 Pandemic in Medical Universities of the Iranian Fars Province [Volume 30, Issue 2, 2023, Pages 262-290]
U
  • Ultimate objectives of accounting Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
V
  • Value creation Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context [Volume 30, Issue 2, 2023, Pages 209-238]
  • Value premium The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]
  • Value stocks The Role of Financial Distress Factor in Explaining Profitability of Value and Size Premiums [Volume 30, Issue 2, 2023, Pages 239-261]