Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Abnormal audit fee The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
  • Accounting constructs Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Accounting error Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Accounting quality Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Accruals performance component Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • Agency Costs Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Agency theory Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
  • Altruism theory Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Artificial Neural Network Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Asymmetric response The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Audit committee Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Audit committee financial expertise An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Audit Committee gender diversity An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Audit committee independence An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Audit committee size An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Audit fees Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
  • Auditing Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Auditing standards Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Auditor report Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • Audit Quality Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
  • Audit quality measures The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
  • Audit report type Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
B
  • Bad news The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Bankruptcy contagion The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Bank stability The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Benish model Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Board of directors Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Business strategy Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
C
  • Capital structure Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
  • Cash Holdings Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Cognitive evaluation theory Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
  • Concept map Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
  • Content analysis Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
  • Corporate Fundamental Characteristics The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Corporate governance quality Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
  • Corporate social responsibility An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
  • Cost of common stock The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Credit Rating Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
D
  • Disclosure tone Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
E
  • Earning management The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Earnings informativeness The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Earnings management A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
  • Earnings management The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • ECL Model Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • Economic performance Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
  • External corporate governance Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
F
  • Fair value Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Fair value Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
  • Financial reporting quality The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Firm-specific discretionary accruals The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Firm Value Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Fraudulent financial reporting Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
  • Fraudulent financial reporting Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Future Performance Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
G
  • Gender Diversity Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • General words Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
  • Good news The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
  • Grounded theory Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Grounded Theory Approach Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
I
  • Idealism Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Industry-specific discretionary accruals The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
  • Information ambiguity The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
  • Information Asymmetry Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • Information Environment Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Institutional Ownership Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
  • Intermediate accounting Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
  • Internal and external corporate governance quality Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
  • International financial reporting standard No. 13 Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • International financial reporting standards Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
  • International Financial Reporting Standards (IFRS) Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • International standard of auditing 700 (Revised) Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • International standard of auditing 701 Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • Investing Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Investment cash flow sensitivity The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
  • Investors protection Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
  • Iranian accounting and auditing literature Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
K
  • Key audit matters Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
  • Knowledge contribution Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
L
  • Loan loss provision calculating Model The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
  • Loan Loss Provisions (LLP) A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
  • Logit regression Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
M
  • Machiavellianism Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Managerial ability Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
  • Manager's Overconfidence Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
  • Meaningful learning Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
  • Measurement error The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
N
O
  • Output- and input-based measures The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
P
  • Particle Swarm Optimization Algorithm Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
  • Political connections Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
  • Product competition market Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
Q
R
  • Real Earnings management Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
  • Realized Value Impairment Model Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
  • Relativism Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
  • Reporting Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
  • Risk taking The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
S
  • Social Responsibility Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
  • Specialized words Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
  • Stock future abnormal returns The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
T
  • The Grounded Theory A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
  • Thematic analysis Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
  • Timing error Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
V
  • Valuation Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
  • Valuation specialists Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
  • Value relation of earning The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
W
  • Wise auditor decision-making Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]