Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Abnormal Production The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [Volume 23, Issue 1, 2016, Pages 19-38]
  • Accrual earnings management The Study of the Accrual Earnings Management efffect on the relationship between Real Earnings Management and Cost of capital [Volume 23, Issue 1, 2016, Pages 19-38]
  • Accruals quality Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
  • Accruals quality The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Artificial Neural Networks The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Audit Fee Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Audit Firms Market-Share Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Auditing profession Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • Audit Market Competition Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Auditors Opinion Type The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Audit Quality The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
B
  • Beneish Adjusted Model The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Beneish Model The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Benford law The review of earnings management in different level of conservatism and institutional investors base on Benford law [Volume 23, Issue 2, 2016, Pages 213-234]
  • Book to market ratio Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
C
  • Capital structure A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • Capital structure Adjustment Speed A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • Cash Assets The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Cash Flow A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • Certified Accountants Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • Conservatism The review of earnings management in different level of conservatism and institutional investors base on Benford law [Volume 23, Issue 2, 2016, Pages 213-234]
  • Conservatism Conservatism and the Informational Content of Earnings [Volume 23, Issue 4, 2016, Pages 435-460]
  • Control environnement risk An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Correlation-Based Features Selection (CFS) method The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
  • Culture organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
D
  • Data Envelope Analysis (DEA) Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
  • Developing Countries Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Disclosure The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
  • Disclosure Quality Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
  • Disclosure Quality The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
  • Dynamic Trad-off Theory A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
E
  • Earnings Manipulation Model The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Earnings Persistence The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Earnings Predictability The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Earnings Quality The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
  • Educational Level The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
  • Ethical Perception The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
F
  • Financial Crisis The Effect of Financial Crisis on Earnings Quality [Volume 23, Issue 4, 2016, Pages 415-434]
  • Free Cash Flow Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Fruad The Prediction of Earnings Manipulation: Development of a Model [Volume 23, Issue 1, 2016, Pages 73-96]
  • Future Firm Performance Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
  • Future Researches Directions Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
G
  • Gender The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
  • Gender discrimination Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
  • Growth and value stocks anomaly Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
H
  • Hofstede's cultural framework organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
I
  • Income Smoothing The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [Volume 23, Issue 3, 2016, Pages 289-310]
  • Independent Audit Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • Informational content of earnings Conservatism and the Informational Content of Earnings [Volume 23, Issue 4, 2016, Pages 435-460]
  • Information Environments The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [Volume 23, Issue 3, 2016, Pages 289-310]
  • Information risk Studying the effect of information risk and transaction costs on stock market reaction to earnings news [Volume 23, Issue 2, 2016, Pages 235-252]
  • Institutional investors The review of earnings management in different level of conservatism and institutional investors base on Benford law [Volume 23, Issue 2, 2016, Pages 213-234]
  • Iran Study of Accounting Knowledge Translation and Its Drawbacks in Iran [Volume 23, Issue 2, 2016, Pages 193-212]
K
L
  • Labor Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency [Volume 23, Issue 3, 2016, Pages 269-288]
  • Logistic regression The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
M
  • Manager Reward The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Manager's Abilities Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
  • Managers' myopia Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Mandatory Audit Firm Rotation Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [Volume 23, Issue 3, 2016, Pages 333-352]
  • Marketing & research & development expenditures Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Market reaction Studying the effect of information risk and transaction costs on stock market reaction to earnings news [Volume 23, Issue 2, 2016, Pages 235-252]
  • Monetary Ethics The Nature of Monetary Ethics and Accounting Students’ Ethical Perception: The Role of Individual Characteristics [Volume 23, Issue 4, 2016, Pages 507-526]
O
  • Organizational Culture organizational culture and corporate tax compliance (The Case study of Large Taxpayers Units) [Volume 23, Issue 1, 2016, Pages 1-18]
  • Organizational Culture The impact of organizational culture on the information disclosure quality (timeliness and reliability) [Volume 23, Issue 3, 2016, Pages 394-414]
P
  • Presumptive doubt An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Professional judgment An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Professional skepticism Auditors’ perceptions of professional skepticism in audit work [Volume 23, Issue 1, 2016, Pages 117-135]
  • Professional skepticism An Investigation of the Relationship between Two Dimensions of Presumptive Doubt and Professional Skepticism With Professional Judgment of an Auditor [Volume 23, Issue 2, 2016, Pages 173-192]
  • Profitability The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
  • Public budgeting system Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Public Sector Accounting Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
R
  • Real Earnings management Influence Of Manager's Abilities On The Relation Between Real Earning Management And Future Firm Performance [Volume 23, Issue 2, 2016, Pages 253-267]
  • Regional Development Tracing Iran Budgeting System Challenges in Order to Develop Regional Justice Approach with Fuzzy Technique [Volume 23, Issue 4, 2016, Pages 483-506]
  • Research areas Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions [Volume 23, Issue 4, 2016, Pages 547-574]
  • Return on assets The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
  • Return on Stock The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets [Volume 23, Issue 1, 2016, Pages 55-72]
S
  • Skewness Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
  • Stock Return Investigating the Relationship between Accounting Ratios and Skewness of Stock Return to Explain the Growth and Value Stocks Anomaly [Volume 23, Issue 4, 2016, Pages 461-482]
  • Stock Return Investigation of the Outcomes Resulting from Managers' Myopia Based on Agency Theory and Free Cash Flow Hypothesis [Volume 23, Issue 4, 2016, Pages 546-527]
  • Structural Equation Modeling (SEM) Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
T
  • Target Leverage A study on the effect of cash flows on the gap between the actual leverage and optimal financial leverage ratio [Volume 23, Issue 3, 2016, Pages 311-332]
  • Transaction cost The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
  • Transaction Costs Studying the effect of information risk and transaction costs on stock market reaction to earnings news [Volume 23, Issue 2, 2016, Pages 235-252]
  • Turnover intention Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
U
  • U Shape Relation The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]
W
  • Working capital The impact of firm's cash holding level on the relationship between working capital and profitability [Volume 23, Issue 1, 2016, Pages 39-54]