Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Ability of management The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Accounting information system The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Accrual anomaly Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Accrual earning management The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Accrual earnings management Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Accrual items quality Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Accruals Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Agency theory Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Aggregation bias Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Annually Earning Forecast News The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Anti-stickiness Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Artificial Earnings Management Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Asymmetric cost behavior The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Audit committee Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Audit Fee The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • Audit fees Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Audit fees Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Auditing Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Auditing Report Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Audit Language Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Auditor Industry Specialization Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Auditor's Opinion Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Audit Quality Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
B
  • Bad news hoarding The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Bad-news timeliness Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Benford's law The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
C
  • Capital Adequacy Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Capital Expenditure The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Capital structure Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange [Volume 24, Issue 2, 2017, Pages 197-220]
  • Cash-based operating profitability Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • CEO financial expertise The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • CEO tenure The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
  • Comparability The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Complementary Theory Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
  • Conservative in Earning Forecasts of Management The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Conservative in Interim earnings The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Corporate governance Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]
  • Corporate governance Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Corporate governance quality Reviewing the Effect of Corporate Governance Quality on Relationship between Capital Structure and Additional Return on Companies Listed in Tehran Stock Exchange [Volume 24, Issue 2, 2017, Pages 197-220]
  • Corporate strategy The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Cost Behavior Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Costs stickiness The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Cost stickiness Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Cost stickiness The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
D
  • Dealay in Earnings Announcement The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
  • Decision making The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Divergence from Benford's law The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Dividends Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Dividends payment The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Dynamic capability The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
E
  • Earnings management through related-party transactions Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Earnings quality indices Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Economic boom The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Economic Growth The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Economic recession The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [Volume 24, Issue 4, 2017, Pages 551-572]
  • Executive Overconfidence The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Expected credit loss Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • External Monitoring Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
F
  • Fair value Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Fair value Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Financial distress Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Financial distress prediction Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Financial indices Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [Volume 24, Issue 1, 2017, Pages 103-126]
  • Financial Leverage Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Financial performance The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Financial statement fraud The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Financial statement manipulation The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Financial status The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Firm Value Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Flexibility The Impact of Accounting Information System Flexibility on Firm Performance with Dynamic Capabilities Approach [Volume 24, Issue 2, 2017, Pages 221-242]
  • Fraud The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
  • Free Cash Flow Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Free cash flows Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Fuzzy logic Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
G
  • Gender Diversity Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 303-322]
  • Good-news timeliness Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
  • Grounded theory Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
H
  • Hierarchical Analysis Method Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
I
  • IFRS Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Independent auditor report Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Information Asymmetry The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Infrastructure Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
  • Intellectual Capital Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Interim Earning News The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [Volume 24, Issue 2, 2017, Pages 173-196]
L
  • Loan Impact of Estimating Fair Values of Bank Loans Using the Approach of the International Financial Reporting Standards (Case Study: An Iranian Bank) [Volume 24, Issue 4, 2017, Pages 597-621]
  • Logit regression The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
M
  • Machine learning models Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Managers The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Marginal value of cash holdings Over-Investment, the Marginal Value of Cash Holdings and Corporate Governance [Volume 24, Issue 2, 2017, Pages 263-282]
  • Measurement Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]
O
  • Operating profitability Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Opinion type Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Overinvestment The Analysis of the Executive Overconfidence in Fraudulent Companies [Volume 24, Issue 2, 2017, Pages 243-262]
P
  • Panel data method Investigating the Effect of Intellectual Capital on Cost Stickiness of Listed Companies in the Tehran Stock Exchange [Volume 24, Issue 3, 2017, Pages 395-420]
  • Persistence The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Predictability The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Predict detection fraud The Analysis of Benford's Law Ability to Identify and Predict Financial Fraud Detection [Volume 24, Issue 2, 2017, Pages 283-302]
  • Product market competition Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
  • Product market competition The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [Volume 24, Issue 4, 2017, Pages 503-526]
  • Profit reliability Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Profit sustainability Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [Volume 24, Issue 4, 2017, Pages 483-502]
  • Properly Drawn Up Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
  • Public Company Accounting Oversight Board (PCAOB) Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
R
  • Real activity earnings management Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Real earning management The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
  • Real Earnings management Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Related Parties Transaction Product Market Competition, Related Party Transactions and Fee of Audit Services [Volume 24, Issue 1, 2017, Pages 61-80]
S
  • Size Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
  • Smoothness The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [Volume 24, Issue 1, 2017, Pages 127-146]
  • Stakeholder Management Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Stakeholder Theory Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
  • Statistical models Comparison of Financial Distress Prediction Models Accuracy and its Effect on Earnings Management Tools [Volume 24, Issue 2, 2017, Pages 147-172]
  • Stock price Crash Risk The Effect of Dividend Payments and Bad News Hoarding on Stock Price Crash Risk with an Emphasis on Information Asymmetry [Volume 24, Issue 1, 2017, Pages 19-40]
  • Stock price Crash Risk Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
  • Stock Returns Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [Volume 24, Issue 4, 2017, Pages 463-482]
  • Substitution Theory Social Trust, External Monitoring and Stock Price Crash Risk: Testing Complementary and Substitution Theory [Volume 24, Issue 3, 2017, Pages 349-370]
T
  • Tehran Stock Exchange Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [Volume 24, Issue 1, 2017, Pages 41-60]
  • Triangular Fuzzy Numbers Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB) [Volume 24, Issue 3, 2017, Pages 441-462]
  • True and Fair View Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
V
  • Valuation Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement [Volume 24, Issue 4, 2017, Pages 573-596]