Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Abnormal audit fees jump Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [Volume 31, Issue 3, 2024, Pages 492-518]
  • Accounting Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
  • Agency Costs The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts [Volume 31, Issue 2, 2024, Pages 259-289]
  • Agency relationship Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [Volume 31, Issue 1, 2024, Pages 154-181]
  • Analysis paralysis Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
  • Anomaly detection Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
  • Artificial Intelligence Analyzing the Effective Dimensions of Emerging Technologies on the Accounting Profession: A Meta-synthesis [Volume 31, Issue 4, 2024, Pages 763-793]
  • Artificial Neural Network Comparative Analysis of Artificial Neural Networks and Linear Regression in Predicting the Continuation of Shareholders' Overreaction Trends [Volume 31, Issue 3, 2024, Pages 547-572]
  • Asymmetric Operating Cash Flows The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [Volume 31, Issue 2, 2024, Pages 222-258]
  • Attitude Acceptance Model of Integrated Reporting in Iranian Universities [Volume 31, Issue 1, 2024, Pages 1-44]
  • Audit effectiveness Designing a Model of Audit Quality Based on Various Organizational Culture Factors [Volume 31, Issue 1, 2024, Pages 45-69]
  • Audit efficiency Designing a Model of Audit Quality Based on Various Organizational Culture Factors [Volume 31, Issue 1, 2024, Pages 45-69]
  • Auditing Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [Volume 31, Issue 1, 2024, Pages 154-181]
  • Auditor-client interest alignment hypothesis The Relationship between Post-materialism, Public Interest Protection, Independence, and the Alignment of Auditor and Client Interests [Volume 31, Issue 4, 2024, Pages 635-667]
  • Auditor Independence The Relationship between Post-materialism, Public Interest Protection, Independence, and the Alignment of Auditor and Client Interests [Volume 31, Issue 4, 2024, Pages 635-667]
  • Audit partner tenure The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [Volume 31, Issue 4, 2024, Pages 668-696]
  • Audit Quality Designing a Model of Audit Quality Based on Various Organizational Culture Factors [Volume 31, Issue 1, 2024, Pages 45-69]
  • Audit Quality The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [Volume 31, Issue 4, 2024, Pages 668-696]
B
  • Bank Facilities Financing, Available Guarantees, and Earnings Quality [Volume 31, Issue 2, 2024, Pages 369-389]
  • Biodiversity index Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
  • Blockchain Analyzing the Effective Dimensions of Emerging Technologies on the Accounting Profession: A Meta-synthesis [Volume 31, Issue 4, 2024, Pages 763-793]
C
  • Cash Holdings The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [Volume 31, Issue 2, 2024, Pages 222-258]
  • Cash Management The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [Volume 31, Issue 2, 2024, Pages 222-258]
  • Cash tax savings The Application of Cash Tax Savings in Investment and Dividend Distribution in Selected Persian Gulf Countries [Volume 31, Issue 2, 2024, Pages 338-368]
  • Climate change risk The Moderating Role of Drought in the Relationship between Corporate Social Responsibility and Financial Performance [Volume 31, Issue 1, 2024, Pages 123-153]
  • Company information uncertainty Impact of Company and Market Information Uncertainty on Investors' Cognitive Dissonance Regarding Earning Announcement [Volume 31, Issue 3, 2024, Pages 573-597]
  • Contingency variables Exploring the Factors Influencing the Adoption of Strategic Management Accounting Techniques: A Focus on Contingency and Control Variables [Volume 31, Issue 4, 2024, Pages 733-762]
  • Control variables Exploring the Factors Influencing the Adoption of Strategic Management Accounting Techniques: A Focus on Contingency and Control Variables [Volume 31, Issue 4, 2024, Pages 733-762]
  • Corporate governance Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance [Volume 31, Issue 1, 2024, Pages 70-94]
  • Corporate social responsibility The Moderating Role of Drought in the Relationship between Corporate Social Responsibility and Financial Performance [Volume 31, Issue 1, 2024, Pages 123-153]
  • Cost of capital Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance [Volume 31, Issue 1, 2024, Pages 70-94]
  • Credit status Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [Volume 31, Issue 3, 2024, Pages 492-518]
  • Curriculum Evaluating the Internal Quality of the Master's Curriculum in Auditing in Iran: Perspectives of Faculty and Students [Volume 31, Issue 4, 2024, Pages 697-732]
D
  • Debt securities Financing, Available Guarantees, and Earnings Quality [Volume 31, Issue 2, 2024, Pages 369-389]
  • Digital accounting Analyzing the Effective Dimensions of Emerging Technologies on the Accounting Profession: A Meta-synthesis [Volume 31, Issue 4, 2024, Pages 763-793]
  • Distortion of financial statements Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [Volume 31, Issue 3, 2024, Pages 492-518]
  • Drivers of Change Identifying Key Drivers Influencing the Future of Auditing: A Meta-Synthesis Approach [Volume 31, Issue 2, 2024, Pages 390-427]
  • Drought The Moderating Role of Drought in the Relationship between Corporate Social Responsibility and Financial Performance [Volume 31, Issue 1, 2024, Pages 123-153]
E
  • Earnings Quality The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts [Volume 31, Issue 2, 2024, Pages 259-289]
  • Earnings Quality Financing, Available Guarantees, and Earnings Quality [Volume 31, Issue 2, 2024, Pages 369-389]
  • Economical aspect Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
  • Education Phenomenology of the Dominant Environment in Public Sector Accounting Education from the Perspective of Graduates in Public Sector Accounting [Volume 31, Issue 4, 2024, Pages 794-816]
  • Ego depletion Ego Depletion, Professional Skepticism, and Decision-making Quality in Forensic Auditors [Volume 31, Issue 2, 2024, Pages 290-314]
  • Evaluation Evaluating the Internal Quality of the Master's Curriculum in Auditing in Iran: Perspectives of Faculty and Students [Volume 31, Issue 4, 2024, Pages 697-732]
  • External Auditing Identifying Key Drivers Influencing the Future of Auditing: A Meta-Synthesis Approach [Volume 31, Issue 2, 2024, Pages 390-427]
F
  • Financial Constraints The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [Volume 31, Issue 2, 2024, Pages 222-258]
  • Financial limitation Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [Volume 31, Issue 3, 2024, Pages 492-518]
  • Financial misstatements Clarification, Prioritization, and Examination of the Role of Financial Corruption Dimensions in Financial Statement Manipulation [Volume 31, Issue 3, 2024, Pages 519-546]
  • Financial performance The Moderating Role of Drought in the Relationship between Corporate Social Responsibility and Financial Performance [Volume 31, Issue 1, 2024, Pages 123-153]
  • Financial statement fraud Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
  • Forensic auditors Ego Depletion, Professional Skepticism, and Decision-making Quality in Forensic Auditors [Volume 31, Issue 2, 2024, Pages 290-314]
  • Future Auditor Identifying Key Drivers Influencing the Future of Auditing: A Meta-Synthesis Approach [Volume 31, Issue 2, 2024, Pages 390-427]
  • Future of Audit Identifying Key Drivers Influencing the Future of Auditing: A Meta-Synthesis Approach [Volume 31, Issue 2, 2024, Pages 390-427]
G
  • Graduates Phenomenology of the Dominant Environment in Public Sector Accounting Education from the Perspective of Graduates in Public Sector Accounting [Volume 31, Issue 4, 2024, Pages 794-816]
  • Grounded theory Conceptualizing the Theoretical Framework of Management Accounting: A Grounded Theory Approach [Volume 31, Issue 4, 2024, Pages 817-849]
  • Guarantees Financing, Available Guarantees, and Earnings Quality [Volume 31, Issue 2, 2024, Pages 369-389]
I
  • Inflation accounting Challenges and Opportunities of Implementing Inflation Accounting in Iran's Reporting Environment [Volume 31, Issue 2, 2024, Pages 182-221]
  • Information disclosure The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts [Volume 31, Issue 2, 2024, Pages 259-289]
  • Institutional Ownership The Impact of Financial Restrictions and Institutional Investors on the Sensitivity of Cash Holdings to Asymmetric Operating Cash Flows [Volume 31, Issue 2, 2024, Pages 222-258]
  • Integrated reporting Acceptance Model of Integrated Reporting in Iranian Universities [Volume 31, Issue 1, 2024, Pages 1-44]
  • Integrated reporting The Effect of Reporting Convergence toward an Integrated Framework on Financial Reporting Quality and Agency Conflicts [Volume 31, Issue 2, 2024, Pages 259-289]
  • Internal quality of curriculum Evaluating the Internal Quality of the Master's Curriculum in Auditing in Iran: Perspectives of Faculty and Students [Volume 31, Issue 4, 2024, Pages 697-732]
  • International accounting standards Challenges and Opportunities of Implementing Inflation Accounting in Iran's Reporting Environment [Volume 31, Issue 2, 2024, Pages 182-221]
  • International auditing standard No.701 Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [Volume 31, Issue 1, 2024, Pages 154-181]
  • Intragroup Differences Conceptualizing the Theoretical Framework of Management Accounting: A Grounded Theory Approach [Volume 31, Issue 4, 2024, Pages 817-849]
  • Intra-Industry Connectedness Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance [Volume 31, Issue 1, 2024, Pages 70-94]
  • Investment The Application of Cash Tax Savings in Investment and Dividend Distribution in Selected Persian Gulf Countries [Volume 31, Issue 2, 2024, Pages 338-368]
  • Investor’s decisions Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
  • Investor sentiment Impact of Company and Market Information Uncertainty on Investors' Cognitive Dissonance Regarding Earning Announcement [Volume 31, Issue 3, 2024, Pages 573-597]
  • Iran's reporting environment Challenges and Opportunities of Implementing Inflation Accounting in Iran's Reporting Environment [Volume 31, Issue 2, 2024, Pages 182-221]
J
L
  • Logistic regression Predicting Voluntary Auditor Change Using the Water Cycle Algorithm [Volume 31, Issue 2, 2024, Pages 315-337]
M
  • Management Accounting Conceptualizing the Theoretical Framework of Management Accounting: A Grounded Theory Approach [Volume 31, Issue 4, 2024, Pages 817-849]
  • Managerial ability A Model for Managerial Ability Measurement with Emphasis on Accounting Constructs [Volume 31, Issue 3, 2024, Pages 428-460]
  • Managerial Impact A Model for Managerial Ability Measurement with Emphasis on Accounting Constructs [Volume 31, Issue 3, 2024, Pages 428-460]
  • Manufacturing Companies Exploring the Factors Influencing the Adoption of Strategic Management Accounting Techniques: A Focus on Contingency and Control Variables [Volume 31, Issue 4, 2024, Pages 733-762]
  • Market uncertainty Impact of Company and Market Information Uncertainty on Investors' Cognitive Dissonance Regarding Earning Announcement [Volume 31, Issue 3, 2024, Pages 573-597]
  • Master of auditing Evaluating the Internal Quality of the Master's Curriculum in Auditing in Iran: Perspectives of Faculty and Students [Volume 31, Issue 4, 2024, Pages 697-732]
  • Meta-synthesis Identifying Key Drivers Influencing the Future of Auditing: A Meta-Synthesis Approach [Volume 31, Issue 2, 2024, Pages 390-427]
  • Meta-synthesis Analyzing the Effective Dimensions of Emerging Technologies on the Accounting Profession: A Meta-synthesis [Volume 31, Issue 4, 2024, Pages 763-793]
  • Moral The Impact of Religiosity on the Quality of Voluntary Accounting Disclosure: The Mediating Role of Managerial Narcissism [Volume 31, Issue 3, 2024, Pages 461-491]
N
  • Narcissism The Impact of Religiosity on the Quality of Voluntary Accounting Disclosure: The Mediating Role of Managerial Narcissism [Volume 31, Issue 3, 2024, Pages 461-491]
O
  • Organizational Culture Designing a Model of Audit Quality Based on Various Organizational Culture Factors [Volume 31, Issue 1, 2024, Pages 45-69]
P
  • Political aspect Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
  • Post-materialism The Relationship between Post-materialism, Public Interest Protection, Independence, and the Alignment of Auditor and Client Interests [Volume 31, Issue 4, 2024, Pages 635-667]
  • Professional skepticism Ego Depletion, Professional Skepticism, and Decision-making Quality in Forensic Auditors [Volume 31, Issue 2, 2024, Pages 290-314]
  • Public interest protection The Relationship between Post-materialism, Public Interest Protection, Independence, and the Alignment of Auditor and Client Interests [Volume 31, Issue 4, 2024, Pages 635-667]
  • Public Sector Accounting Phenomenology of the Dominant Environment in Public Sector Accounting Education from the Perspective of Graduates in Public Sector Accounting [Volume 31, Issue 4, 2024, Pages 794-816]
R
  • Religiosity The Impact of Religiosity on the Quality of Voluntary Accounting Disclosure: The Mediating Role of Managerial Narcissism [Volume 31, Issue 3, 2024, Pages 461-491]
S
  • Shareholder Portfolio Diversity Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance [Volume 31, Issue 1, 2024, Pages 70-94]
  • Social aspect Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
  • Stock Returns Comparative Analysis of Artificial Neural Networks and Linear Regression in Predicting the Continuation of Shareholders' Overreaction Trends [Volume 31, Issue 3, 2024, Pages 547-572]
  • Strategic management accounting techniques Exploring the Factors Influencing the Adoption of Strategic Management Accounting Techniques: A Focus on Contingency and Control Variables [Volume 31, Issue 4, 2024, Pages 733-762]
  • Structural Equation Modeling Clarification, Prioritization, and Examination of the Role of Financial Corruption Dimensions in Financial Statement Manipulation [Volume 31, Issue 3, 2024, Pages 519-546]
  • Switching audit firms The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [Volume 31, Issue 4, 2024, Pages 668-696]
T
  • Taxonomic distance Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
  • Theoretical Framework Conceptualizing the Theoretical Framework of Management Accounting: A Grounded Theory Approach [Volume 31, Issue 4, 2024, Pages 817-849]
U
  • University Acceptance Model of Integrated Reporting in Iranian Universities [Volume 31, Issue 1, 2024, Pages 1-44]
V
  • Voluntary audit change Predicting Voluntary Auditor Change Using the Water Cycle Algorithm [Volume 31, Issue 2, 2024, Pages 315-337]
  • Voluntary disclosure quality The Impact of Religiosity on the Quality of Voluntary Accounting Disclosure: The Mediating Role of Managerial Narcissism [Volume 31, Issue 3, 2024, Pages 461-491]