Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Acceptance of underreporting time The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Accounting treatment of intangible assets Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
  • Accruals quality The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Agency theory Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Agency theory The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Assessment of the firm fraudulent reporting A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Audience experience The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Audit committee A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Audit committee Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Audit error CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Audit error type I Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Audit error type II Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Audit fees Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Auditing A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Auditing quality Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Auditing risk Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Audit Quality CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Audit report lag Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
B
  • Bad news Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Bank loan contracts Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Behavioral Financial Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Brand accounting Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Brand valuating Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Business Cycles The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
C
  • Cash flow risk Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Cash Holdings CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Client environment Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Client relations Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Client risk Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Codes of Professional Conduct The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
  • Commercial credit The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Conservatism Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Conservatism in accounting The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
  • Consideration leadership style The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
  • Content analysis A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • Corporate governance The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Customer concentration Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Customer concentration Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
D
  • Delphi method A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • Disclosing Faire Value Information Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Disclosure Quality The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Discretionary accruals Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Dividends The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
E
  • Earning management Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Earnings management The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Earnings management Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Earnings Quality The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Earnings Quality Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Earnings smoothing The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Emerging markets The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Ethical Climate Fit The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
F
  • Fair value Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Fair Value-based Financial Report Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Fai Value-Based Accounting Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Family ownership Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Financial Based Brand Equity (FBBE) Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
  • Financial constraint Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Financial performance Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Financial reporting quality The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Financial reporting quality The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
  • Financial reporting quality Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Financial status Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Firm with losses The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Free cash flows The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Future Performance The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
  • Future research directions A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Future stock price crash risk The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
I
  • Independence of internal audit Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Independent Auditors The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
  • Information accounting quality Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Information Asymmetry Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Information Asymmetry The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
  • Information content of financial statements The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Information uncertainty Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Innovation Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Instrumental variables The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
  • Internal audit A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
  • Internal audit Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Internal audit effectiveness Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Internal Locus of Control The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • International Standard of Financial Reporting No. 13 Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
  • Investor sentiment Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
K
L
  • Locus of control The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
M
  • Management compensation Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
  • Management decision making Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
  • Management support Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
  • Manager over-confidence The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
  • Market share Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Moderating Variables Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Modified auditor's report CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
N
  • Narcissism Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
  • Narrative review A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Nash equilibrium Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
O
  • Open trading days Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Over-confidence CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
  • Overinvestment The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
P
  • Paying accounts Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
  • Political connections The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Political Economy Theory The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Price synchronization The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Professional Commitment The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Professional ties A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Profitability anomalies The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Psychological Empowerment The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
R
  • Research areas A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
  • Restatements’ of financial statements Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
  • Return on assets The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
  • Review study A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
S
  • Self-Efficacy The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Shareholders’ satisfaction Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Social capital Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
  • Social cognitive theory The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
  • Social Responsibility Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Social ties A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
  • Stickiness of manager's expectations The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
  • Stock Price Investigating the Effect of Quality Accounting Information and Information Uncertainty on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
  • Stock price Crash Risk Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
  • Strategic withholding of bad news Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Strengthening of Economic Sanctions The Information content of Financial Statements in the Strengthening of Economic Sanctions Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
  • Structural Equation Modeling (Path Analysis) The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
  • Structural equations Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
  • Structure leadership style The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
T
  • Tax avoidance Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Tax income Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
  • Theory of games Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
  • Threshold effect The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
  • Trading value Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
  • Two-stage least squares The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]