Accounting and Auditing Review

A

• Abandonment Option - [Volume 13, Issue 4, 2006]
• Abandonment Option - [Volume 13, Issue 2, 2006]
• 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]
• Abnormal Accruals Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
• Abnormal Accruals The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
• Abnormal audit fee The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
• Abnormal audit fees jump Asymmetric Reactions of Abnormal Audit Fee Jumps to Credit Status Changes [Volume 31, Issue 3, 2024, Pages 492-518]
• Abnormal Cash Flow An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
• Abnormal Discretionary Costs The Examination of Effect of Abnormal Discretionary Costs on Stock Liquidity of Companies Listed in Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 51-62]
• Abnormal Discretionary Expenditure An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
• Abnormal earnings A Comparison of Explanatory Power between Residual Income Valuation and Abnormal Earnings Growth Models in Determining the Value of Companies [Volume 16, Issue 1, 2009]
• Abnormal Operating Earnings The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
• 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]
• Abnormal Production An Investigation of Relationship between Free Cash Flow and Real Earnings Management in Iranian listed Companies [Volume 19, Issue 4, 2012, Pages 63-78]
• Abnormal Return. An Investigation of Relationship between Management Forecast Error with Abnormal Rate of Return and Systematic Risk at Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 53-68]
• Abnormal Returns The Compare of Excess Returns of Portfolio Based on Traditional Accruals and Percent Accruals [Volume 20, Issue 3, 2013, Pages 101-123]
• Abnormal Returns Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective [Volume 32, Issue 4, 2025, Pages 624-650]
• Abnormal tone The Fraud Diamond and Abnormal Managerial Tone [Volume 32, Issue 3, 2025, Pages 508-534]
• Academics - [Volume 12, Issue 3, 2005]
• 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]
• Accountability Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities [Volume 16, Issue 2, 2009]
• Accounting - [Volume 14, Issue 2, 2007]
• Accounting Evaluating the Effects of Language Judgmental and Cognitive Approaches in Accounting Narratives [Volume 19, Issue 2, 2012, Pages 47-72]
• Accounting Analyzing Persepolis Fortification Tablets with Focusing on Accounting and Bookkeeping Methods [Volume 20, Issue 4, 2013, Pages 113-134]
• Accounting The Accounting Education Gap and Professional Needs: Examining Educational Components Using Grounded Theory [Volume 30, Issue 3, 2023, Pages 398-431]
• Accounting Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
• Accounting Conservatism The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [Volume 16, Issue 4, 2009]
• Accounting Conservatism The Effect of Life-Cycle Stages and Accounting Conservatism on Firm Valuation [Volume 17, Issue 1, 2010]
• Accounting Conservatism The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
• Accounting Conservatism An Empirical Study of the Relationship between Investment-Cash Flow Sensitivity and Accounting Conservatism (Efficient Contracting View or Distortion of Information Systems View?) [Volume 20, Issue 3, 2013, Pages 59-84]
• Accounting Conservatism The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
• Accounting Conservatism Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
• Accounting constructs Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
• Accounting Departments Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
• Accounting earnings The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
• Accounting earnings Conservatism and information content of financial statements items [Volume 18, Issue 64, 2011, Pages 57-72]
• Accounting Education - [Volume 8, Issue 2, 1999]
• Accounting Education Investigation of Accounting Education System Efficiency in Iranian Universities [Volume 19, Issue 67, 2012, Pages 119-142]
• Accounting Education - [Volume 8, Issue 2, 1999]
• Accounting Education Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
• Accounting Education Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
• Accounting Education Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
• 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 Income - [Volume 11, Issue 2, 2004]
• Accounting information The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
• Accounting information Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [Volume 22, Issue 1, 2015, Pages 1-20]
• Accounting information Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [Volume 30, Issue 1, 2023, Pages 77-113]
• Accounting information quality The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
• Accounting information quality Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
• Accounting information quality Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
• 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]
• Accounting Information System Characteristics - [Volume 10, Issue 4, 2003]
• Accounting Information Systems - [Volume 10, Issue 4, 2003]
• Accounting information transparency Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]
• Accounting maturity model Design of the Financial Management and Accounting Maturity Model for Public Sector Entities [Volume 29, Issue 2, 2022, Pages 287-310]
• Accounting Methods - [Volume 10, Issue 4, 2003]
• Accounting Misstatement. Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
• Accounting Numbers The Information Content of Financial Statements Accounting Numbers: A Model for Prediction of Earning [Volume 15, Issue 3, 2008]
• Accounting policymaking process Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
• Accounting Practice - [Volume 11, Issue 1, 2004]
• Accounting Practice - [Volume 8, Issue 2, 1999]
• Accounting Practice ¬Developing Countries - [Volume 8, Issue 2, 1999]
• Accounting Profitability Ratios - [Volume 13, Issue 1, 2006]
• 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]
• Accounting research - [Volume 11, Issue 1, 2004]
• Accounting Risk Measures - [Volume 13, Issue 4, 2006]
• Accounting standards The Association of Accounting Standard Setting with Accounting Information Quality [Volume 16, Issue 3, 2009]
• Accounting standards Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [Volume 22, Issue 1, 2015, Pages 1-20]
• Accounting standards Providing a Model for the Enhancement of Accounting Education in Higher Education in Iran [Volume 30, Issue 2, 2023, Pages 380-397]
• Accounting standards Designing Mechanisms to Overcome Obstacles in Implementing Public Sector Accounting Standards [Volume 30, Issue 1, 2023, Pages 28-54]
• Accounting standards Content Analysis of Policymaking Process in Accounting and Presenting a Novel Approach in Light of Chaos Theory [Volume 30, Issue 4, 2023, Pages 747-780]
• Accounting standards reform Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach [Volume 32, Issue 3, 2025, Pages 591-623]
• Accounting students' cognitive goals The Effect of Teaching Method STAD, JIGSAW and Virtual Education on Achieving Students' Cognitive Goals of Financial Statements Based on Bloom's Classification [Volume 29, Issue 1, 2022, Pages 113-145]
• 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]
• Accounting Variable An Investigation on the Usefulness of Accounting Variables in Measuring Abnormal Return of stock in event Studies [Volume 19, Issue 4, 2012, Pages 79-100]
• Accrual Comparing the Power of Cash Flows and Accruals in Predicting Future Cash Flows [Volume 16, Issue 2, 2009]
• Accrual Accounting - [Volume 12, Issue 2, 2005]
• Accrual anomaly The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
• 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-based Earnings Management The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
• Accrual earning management The Relation between Accounting Comparability and Earning Management [Volume 24, Issue 4, 2017, Pages 527-550]
• Accrual earnings - [Volume 13, Issue 3, 2006]
• 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]
• 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 earnings management Corporate Social Responsibility Disclosure and Management Opportunism: The Role Moderating of Corporate Governance [Volume 30, Issue 3, 2023, Pages 560-589]
• Accrual Financial Ratios - [Volume 12, Issue 2, 2005]
• 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]
• Accrual Reliability The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
• Accruals - [Volume 11, Issue 3, 2004]
• Accruals - [Volume 14, Issue 3, 2007]
• Accruals An Effective Model to Predict Cash Flow Based on a Comparison of the Relevant Models: Case of Tehran Stock Exchange [Volume 15, Issue 1, 2008]
• Accruals Earning Quality and Listing Companies in TSE [Volume 16, Issue 2, 2009]
• Accruals The Relationship of Earnings Quality and Dividend: Listed Companies in TSE [Volume 16, Issue 2, 2009]
• Accruals A Comparative Review of Predictive Ability of Direct and Indirect Methods Cash Flow Information [Volume 16, Issue 3, 2009]
• Accruals The investigating Response of Investors to Aspect of Accruals, Investment [Volume 17, Issue 3, 2010]
• Accruals Earnings Quality and Stock Returns. [Volume 15, Issue 3, 2008]
• Accruals The Relationship between Accruals Quality and Cost of Capital in Iran [Volume 15, Issue 4, 2008]
• Accruals Trade-off between Accrual-based Earnings Management and Real Activities Manipulation [Volume 20, Issue 4, 2013, Pages 39-60]
• 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]
• Accruals earning management Identifying the Network of Corporate Board Members and Its Impact on Earnings Management: Social Network Analysis Approach [Volume 28, Issue 4, 2021, Pages 616-636]
• 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]
• Accruals quality Accruals Quality and Corporate Cash Holdings [Volume 16, Issue 3, 2009]
• Accruals quality Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies [Volume 16, Issue 4, 2009]
• 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]
• 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]
• Accruals quality The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
• Accruals quality The Moderating Effect of Equity Financing and Ownership Type on the Relationship between Dividend Policy and Financial Reporting Quality [Volume 28, Issue 2, 2021, Pages 206-225]
• Accrued Earnings The Differential Persistence of Accrual and Cash Flow Components of Earnings and Predicting of Future Profitability [Volume 18, Issue 63, 2011, Pages 81-94]
• Active Management Investment Company - [Volume 12, Issue 4, 2005]
• Active Monitoning Hypothesis The Relationship between Institutional Investors and Earnings Informativeness [Volume 16, Issue 1, 2009]
• Active Portfolio Management Active Portfolio Management Modeling with VaR and Genetic Algorithms [Volume 18, Issue 64, 2011, Pages 19-34]
• Activity - [Volume 8, Issue 2, 1999]
• Activity Based Costing - [Volume 10, Issue 4, 2003]
• Activity Based Costing - [Volume 12, Issue 1, 2005]
• Activity Based Costing - [Volume 14, Issue 2, 2007]
• Activity Based Costing Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
• Activity Based Costing A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
• Activity Center Activity Based Costing (ABC), New Outlook for Calculating Cost Price of Students' Education in Different Majors of Medical Group (Case study: Medical Science Universities of Shiraz, Fasa and Yazd) [Volume 18, Issue 64, 2011, Pages 35-56]
• Adequacy of Disclosure Relationship between Disclosure Quality (Including Reliability and Timeliness) on Stock Value of Companies Listed on the Tehran Exchange [Volume 20, Issue 2, 2013, Pages 133-147]
• Adjusted Earning Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]
• Administrative Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
• Adverse non Modified Opinions The effect of Characteristics of Board of Director on Reporting of Independent Auditors and Accepting Companies which Was Accepted in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 95-112]
• Agency Cost Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
• Agency Costs Empirical Evaluation of the Sticky Behavior of Costs in the Tehran Stock Exchange Market [Volume 17, Issue 4, 2010, Pages 85-186]
• Agency Costs Agency Costs & Independent Audit Services Pricing [Volume 15, Issue 4, 2008]
• 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 Costs The Effect of Agency Costs and Financial Reporting Quality on Investment Risk at Companies Listed in TSE [Volume 19, Issue 3, 2012, Pages 21-42]
• 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 problem Investigation of the Moderating Role of Agency Problem, Product Market Competition and Customer Concentration in the Effect of Trade Credit on Cost Stickiness [Volume 29, Issue 3, 2022, Pages 404-424]
• Agency Problems Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
• 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]
• Agency theory - [Volume 11, Issue 2, 2004]
• Agency theory The Effect of Free Cash Flow Agency Problem on Value Relevance of Earnings and Book value [Volume 20, Issue 1, 2013, Pages 35-52]
• Agency theory The Relation among Growth Opportunities in Valuation of Free Cash Flow [Volume 20, Issue 1, 2013, Pages 113-132]
• Agency theory Studying the Impact of Stakeholder Management on Dividends and Firm Value [Volume 24, Issue 3, 2017, Pages 371-394]
• 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]
• 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]
• Agency theory A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
• Agency theory Calculating a Composite Index for Shareholders Protection [Volume 29, Issue 4, 2022, Pages 673-713]
• Aggregate Accruals and Components of Accruals - [Volume 11, Issue 4, 2004]
• Aggregate Level of Earnings Management The Impact of Disclosure Quality on the Various Earnings Management [Volume 20, Issue 4, 2013, Pages 21-38]
• Aggregate market return - [Volume 14, Issue 3, 2007]
• Aggregation bias Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model [Volume 24, Issue 1, 2017, Pages 1-18]
• Aggressive financial reporting Corporate Characteristics and Aggressive Financial Reporting [Volume 29, Issue 2, 2022, Pages 242-263]
• Agriculture Bank A Comparative Evaluation of the Usefulness of the Activity Based Costing (ABC) and Traditional Costing Information in E-Banking [Volume 19, Issue 3, 2012, Pages 119-138]
• AHP - [Volume 14, Issue 2, 2007]
• AI-based auditing Feasibility of Utilizing Advanced Artificial Intelligence Technologies to Improve Auditing Processes in the Country [Volume 32, Issue 3, 2025, Pages 535-559]
• Allocative Challenges, Problems, and Guidelines of Budgeting Systems in Higher Education, case study: "University of Tehran" [Volume 17, Issue 1, 2010]
• Allocative Efficiency Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [Volume 15, Issue 2, 2008]
• Alternative Assets Investigation the Effect of Stock’s Alternative Assets Fluctuations on the Stock Price Index [Volume 20, Issue 1, 2013, Pages 53-76]
• Alternatives - [Volume 13, Issue 2, 2006]
• Altman model Applicational Investigation of Altman and Fulmer Bankruptcy Prediction Models in Tehran Stock Exchange [Volume 16, Issue 2, 2009]
• Altman’s Z- Model The Application of Genetic Algorithms in Bankruptcy Predication and the Comparison of it with Altman’s Z-model listed companies in Tehran Stocks Exchange (TSE) [Volume 18, Issue 65, 2011, Pages 99-114]
• 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]
• Analysis paralysis Analyzing the Impact of Analytical Paralysis on Investors' Decisions in the Tehran Stock Exchange [Volume 31, Issue 1, 2024, Pages 95-122]
• Analytical Hierarchy process Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
• Analytical Procedures Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
• Analytical techniques - [Volume 8, Issue 2, 1999]
• 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]
• Annual Stock Return - [Volume 11, Issue 4, 2004]
• Anomaly detection Journal Entry Complexity Measurement and Anomaly Detection [Volume 31, Issue 3, 2024, Pages 598-634]
• Ant Colony System Earnings Quality; Bankruptcy Risk and Future Cash Flows [Volume 20, Issue 1, 2013, Pages 93-112]
• 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]
• Approach Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach) [Volume 29, Issue 3, 2022, Pages 447-474]
• Arbitrage Pricing Theory (APT) - [Volume 14, Issue 1, 2007]
• ARCH & GARCH models - [Volume 14, Issue 3, 2007]
• A Review of Relationship A Review of Relationship between the Political Costs and Conservatism in Tehran Stock Exchange [Volume 16, Issue 3, 2009]
• ARIMA method EPS Modeling and Prediction of Listed Companies in Tehran Stock Exchange with GMDH Neural Network Approach [Volume 20, Issue 1, 2013, Pages 1-18]
• ARIMA Model A Survey of Market Efficiency in Tehran Stock Exchange (TSE ( [Volume 17, Issue 4, 2010, Pages 103-218]
• Artificial Earnings Management Impact of Free Cash Flow on Real and Artificial Earnings Management [Volume 24, Issue 3, 2017, Pages 421-440]
• 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 intelligence in auditing Feasibility of Utilizing Advanced Artificial Intelligence Technologies to Improve Auditing Processes in the Country [Volume 32, Issue 3, 2025, Pages 535-559]
• Artificial Neural Network Corporate Governance and Equity Valuation: The Model by Using Artificial Neural Network [Volume 18, Issue 64, 2011, Pages 129-150]
• 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]
• 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]
• Artificial Neural Networks Pricing Initial Public Offerings: combining Artificial Neural Networks and Genetic Algorithm [Volume 16, Issue 4, 2009]
• Artificial Neural Networks The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
• Artificial Neural Networks (ANN) - [Volume 12, Issue 3, 2005]
• Artificial Smoothing - [Volume 14, Issue 1, 2007]
• Ask Price - [Volume 13, Issue 4, 2006]
• Ask Price The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
• Assessment Model Of Accounting indexes - [Volume 11, Issue 3, 2004]
• 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]
• Asset Pricing Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing [Volume 32, Issue 4, 2025, Pages 691-714]
• Asset quality review A Model for Asset Quality Review in Iranian Banks [Volume 32, Issue 4, 2025, Pages 870-892]
• Assignment A comparative study of voluntary disclosure under Article 44 of the companies listed on Tehran Stock Exchange: before and after transfer [Volume 22, Issue 4, 2015, Pages 501-520]
• Associated Groups with the Profession Form and Substance and Their Gap in Accounting [Volume 20, Issue 3, 2013, Pages 27-46]
• Asymmetric Adjustment The Influences survey of the Intellectual Capital elements efficiency on the firms Financial Performance in Tehran Stock Exchange [Volume 17, Issue 2, 2010]
• 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]
• Asymmetric information Studying the Relation Between Earnings Quality and Market Reaction to Raising Equity Capital From Stockholders Funds and Receivables [Volume 15, Issue 1, 2008]
• 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]
• Asymmetric response The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
• Asymmetric Sensitivity Asymmetric Cash Flow Sensitivity of Cash Holdings [Volume 20, Issue 4, 2013, Pages 61-76]
• Asymmetric Timeliness Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [Volume 18, Issue 63, 2011, Pages 113-128]
• Asymmetric Timeliness of Earnings Conservatism in Financial Reporting: The Relation between Asymmetric Timeliness of Earnings and MTB Ratio [Volume 15, Issue 3, 2008]
• Asymmetry in the Recognition The Relationship of Accounting Conservatism and Investment Decisions of Managers [Volume 19, Issue 67, 2012, Pages 91-104]
• ATO Conditional and Unconditional Persistence of RNOA and Its Dupont Components [Volume 19, Issue 67, 2012, Pages 105-118]
• Attestation - [Volume 11, Issue 1, 2004]
• Attitude Acceptance Model of Integrated Reporting in Iranian Universities [Volume 31, Issue 1, 2024, Pages 1-44]
• Attractiveness Factors - [Volume 11, Issue 1, 2004]
• 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 commercialization Audit Commercialization and Auditors' Subjective Wellbeing: An Analysis of the Iranian Audit Environment [Volume 29, Issue 1, 2022, Pages 1-25]
• Audit committee - [Volume 12, Issue 2, 2005]
• Audit committee An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [Volume 16, Issue 4, 2009]
• 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 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 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 A Study on Audit Committees' Oversight of Internal Control over Financial Reporting [Volume 30, Issue 4, 2023, Pages 590-613]
• 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 financial expertise Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
• 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 independence Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
• 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 committee size Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
• Audit contract distribution Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
• Audit Delay Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [Volume 30, Issue 1, 2023, Pages 191-208]
• 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]
• 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 The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
• 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 Evidences - [Volume 14, Issue 1, 2007]
• Audit Expectation Gap Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
• Audit Fee Review Audit Fee Stickiness [Volume 21, Issue 4, 2014, Pages 431-448]
• 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 Fee The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [Volume 24, Issue 1, 2017, Pages 81-102]
• Audit Fee The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
• Audit fee discount The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
• Audit fees Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis [Volume 19, Issue 2, 2012, Pages 97-122]
• Audit fees Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
• Audit fees The impact of corporate tax risk on audit fee [Volume 22, Issue 3, 2015, Pages 301-318]
• Audit fees Managerial overconfidence and audit fees [Volume 22, Issue 3, 2015, Pages 363-384]
• 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]
• Audit fees Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
• Audit fees Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
• Audit fees Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
• Audit fees Audit Fees: The Role of Regulation of Audit Services Fees [Volume 29, Issue 1, 2022, Pages 146-172]
• Audit firm reputation - [Volume 14, Issue 3, 2007]
• Audit Firm Revenues Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
• Audit firm's accountability Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
• 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]
• Audit Firms of Iran SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
• Auditing - [Volume 13, Issue 2, 2006]
• Auditing - [Volume 6, Issue 1, 1997]
• Auditing Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
• 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 A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
• Auditing Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
• Auditing The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
• 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]
• Auditing firms The Status of Talent Management and Auditing Performance in Audit Firms [Volume 30, Issue 2, 2023, Pages 311-340]
• Auditing Operation - [Volume 11, Issue 4, 2004]
• Auditing profession Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession [Volume 23, Issue 1, 2016, Pages 97-116]
• Auditing profession A Grounded Theory Model of the Wise Decision-making Process in Auditing [Volume 29, Issue 4, 2022, Pages 738-757]
• Auditing quality Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
• Auditing remuneration Investigating Factors Influencing Inclination to Quit the Auditing Profession [Volume 30, Issue 1, 2023, Pages 55-76]
• Auditing Report - [Volume 12, Issue 4, 2005]
• Auditing Report Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
• Auditing risk Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
• Auditing services market The Effect of the Winner's Curse Phenomenon in Low Balling on the Auditor's Effort in Performing the Audit Tasks Using Game Theory [Volume 28, Issue 3, 2021, Pages 460-486]
• Auditing standards Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
• Auditing standards Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
• Audit Language Explanation of Problems and Realities around "Properly Drawn Up" Phrase in Auditor's Opinion [Volume 24, Issue 3, 2017, Pages 323-348]
• Audit manager Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness [Volume 30, Issue 2, 2023, Pages 291-313]
• 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]
• Audit Opinion Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
• Audit Opinion The Impact of Abnormal Accruals on Auditor Reporting [Volume 19, Issue 4, 2012, Pages 33-50]
• Audit Opinion Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
• Audit opinion shopping A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
• Auditor - [Volume 11, Issue 1, 2004]
• Auditor Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
• Auditor characteristics Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
• 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 Experience An Examination of the Effects of Experience and Task Complexity on Audit Judgments [Volume 16, Issue 2, 2009]
• Auditor Expertise Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
• Auditor Expertise The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [Volume 28, Issue 2, 2021, Pages 226-247]
• Audit organization Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
• Audit organization Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
• Auditor Independence The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
• Auditor Independence Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
• 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]
• Auditor Independence Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
• Auditor Industry Specialization The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
• 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 professionalism A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
• Auditor Quality The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
• Auditor Quality Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
• Auditor report Evaluating the Effect of the Judgmental Approaches of Language in Reducing Audit Expectation Gap [Volume 20, Issue 3, 2013, Pages 123-144]
• Auditor report Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
• Auditor report tone Managerial Ability and the Tone of Emphasis of Matter Paragraphs in Auditor Reports: A Natural Language Processing Approach [Volume 32, Issue 2, 2025, Pages 343-371]
• Auditor Reputation The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
• Auditor Rotation The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
• Auditors Investigating the Impact of Moral Intelligence on Auditors' Professional Judgment [Volume 30, Issue 4, 2023, Pages 781-797]
• Auditors' ability Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators [Volume 32, Issue 3, 2025, Pages 459-485]
• Auditors attitude Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
• Auditor selection Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
• Auditor selection Strategic Deviance Impact on Auditor Quality and Its Consequences in Companies Listed on the Tehran Stock Exchange [Volume 30, Issue 3, 2023, Pages 506-531]
• Auditor Size The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
• Auditor Size Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
• Auditor Size The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size [Volume 18, Issue 64, 2011, Pages 1-18]
• Auditor Size The Effects of Auditor’s Characteristics on the Financial Restatement [Volume 20, Issue 3, 2013, Pages 85-100]
• 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]
• Auditors Opinion Type The Usefulness of Feature Selection in Auditors Opinion Type Prediction [Volume 23, Issue 3, 2016, Pages 373-392]
• Auditor's professional skepticism Theory of Mind, Auditor Professional Skepticism, and Audit Quality [Volume 32, Issue 4, 2025, Pages 821-844]
• Auditor style The Effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Informativeness [Volume 29, Issue 2, 2022, Pages 311-338]
• Auditor’s view on the last year’s statements Setting the priority of the factors influencing the amount of accuracy of profit prediction of accepted companies in Tehran Stock Exchange in the time of capital growth [Volume 18, Issue 65, 2011, Pages 41-62]
• Auditor Tenure The Relationship between Auditor Quality and Accrual Reliability [Volume 17, Issue 3, 2010]
• Auditor Tenure The Relationship between Audit Quality and Investment Efficiency [Volume 20, Issue 2, 2013, Pages 19-42]
• Auditor Tenure Audit Firm Tenure and Earnings Forecasts Accuracy: Evidence from Firms Listed in Tehran Stock Exchange [Volume 19, Issue 3, 2012, Pages 61-78]
• Auditor turnover The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
• 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 Planning - [Volume 14, Issue 1, 2007]
• Audit Planning Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
• Audit Procedures Usage of Analytical Procedures in Financial Statements Auditing [Volume 15, Issue 4, 2008]
• Audit Quality - [Volume 11, Issue 4, 2004]
• Audit Quality Relationship between Audit Quality and Auditor Size [Volume 17, Issue 3, 2010]
• Audit Quality The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing [Volume 17, Issue 4, 2010, Pages 17-48]
• Audit Quality The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [Volume 18, Issue 66, 2011, Pages 69-80]
• Audit Quality The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange [Volume 20, Issue 4, 2013, Pages 1-20]
• Audit Quality The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity [Volume 23, Issue 2, 2016, Pages 137-154]
• 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]
• 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 Quality Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
• Audit Quality Accountability of Audit Firms: Content Analysis Method [Volume 29, Issue 2, 2022, Pages 213-241]
• Audit Quality Impact of Auditor Intelligence Quotient on Audit Quality [Volume 29, Issue 3, 2022, Pages 425-446]
• 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]
• Audit Quality A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
• Audit Quality Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
• Audit Quality The Impact of State Ownership and Audit Quality on the Relationship between Disclosure of Internal Control Weaknesses and Accruals Quality [Volume 32, Issue 4, 2025, Pages 757-786]
• Audit Quality Theory of Mind, Auditor Professional Skepticism, and Audit Quality [Volume 32, Issue 4, 2025, Pages 821-844]
• Audit Quality Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
• Audit Quality The Effect of Perceived Quality-Oriented Culture on Auditors’ Willingness to Manage Their Own Errors [Volume 33, Issue 2, 2026, Pages 222-246]
• Audit quality components Presenting Components of Independent Audit Quality with an Emphasis on Meeting Stakeholders’ Needs [Volume 29, Issue 2, 2022, Pages 264-286]
• 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 Quality Reduction Behavior Investigating the Impacts of Time Pressure, Work-family Conflict, and Role Ambiguity on Audit Quality Reduction Behavior Mediated by Work Stress [Volume 29, Issue 4, 2022, Pages 714-737]
• Audit report Effectiveness of Manager’s Performance on Independent Auditor’s Opinion in Listed Companies of Tehran Stock Exchange [Volume 19, Issue 4, 2012, Pages 1-14]
• Audit Reporting Readability Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
• Audit report lag Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
• Audit report lag The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
• Audit report lag Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
• Audit reports Independent Auditor’s Roles in Decreasing Discretionary Accrual [Volume 16, Issue 1, 2009]
• Audit report type Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
• Audit Services Fees Investigating the Impact of Institutional Ownership Concentration on the Relationship between Board Independence and Audit Services Fees: Contraposition Supply & Demand Based Perspectives [Volume 27, Issue 1, 2020, Pages 32-59]
• Audit Services Pricing Agency Costs & Independent Audit Services Pricing [Volume 15, Issue 4, 2008]
• Audit Time Budgeting - [Volume 13, Issue 2, 2006]
• Average Stock Price An Investigation of theInfluence of Key Financial and Economic Indicators on Profitability (Evidence from Stock Exchange Organization of Tehran) [Volume 18, Issue 66, 2011, Pages 1-14]
• Average Value of Companies Survey of the Residual Earnings, Discounted cash flow and Adjusted earning methods for achieving Fair value in Capital Market [Volume 17, Issue 1, 2010]