A
-
Accruals quality
The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
-
Agency theory
A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
-
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 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
Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
-
Audit opinion shopping
A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
-
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 turnover
The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
-
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 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]
B
-
Behavioral finances
The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
-
Behavioral interventions
The Effect of Behavioral Interventions on Auditors' Knowledge-Sharing Behavior: Examining the Mediating Role of Attitudes and Normative Beliefs [Volume 27, Issue 3, 2020, Pages 429-453]
-
Burnout
The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
C
-
Cash holding level
Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
-
Company investment
The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
-
Competitiveness
Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
-
Competitive power growth
Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
-
Composite index
A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
-
Comprehensive pattern of external auditor selection
Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
-
Corporate cash holdings
The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
-
Corporate governance quality
The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
-
Corporate reporting
Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
-
Cost factors
Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
-
Cost management strategy
Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
-
Created shareholder value
A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
D
-
Disclosure of information
The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
-
Discriminant Analysis technique
A Composite Index for Audit Opinion Shopping Based on Discriminant Analysis Technique [Volume 27, Issue 1, 2020, Pages 1-31]
-
Dividends Smoothing
The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
-
Drivers
Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
E
-
Earning management
The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
-
Earnings Quality
The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
-
Ethical dilemma
A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2020, Pages 624-648]
-
Ethical reasoning
A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2020, Pages 624-648]
-
Expropriation effect hypotheses
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]
F
-
Financial reporting quality
The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
-
Financial Statement Comparability
The Mediating Role of Financial Reporting Quality on the Relationship between Financial Statement Comparability and Cash Holdings [Volume 27, Issue 1, 2020, Pages 132-153]
-
Financial Statement Comparability
The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
-
Financial Statements Comparability
A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
-
Financing Leverage
Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
-
Firm growth rate
The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
-
Firm Value
Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
-
Fraud
Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
-
Futures Study
Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
-
Fuzzy Delphi
Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
G
-
Going concern opinion
The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
-
Grounded theory
Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
-
Grounded theory
Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
-
Grounded Theory Approach
Develop a Model for Selecting an Independent Auditor in Iran [Volume 27, Issue 2, 2020, Pages 258-287]
I
-
Idiosyncratic Risk
A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
-
Implied risk premium
The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
-
Independent Auditors
Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
-
Information Asymmetry
The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
-
Information Asymmetry
A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
-
Information Content of Earning
The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
-
Information disclosure
The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
-
Institutional Ownership Concentration
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]
-
Intrinsic Environment
Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
-
Investment in innovation activities
Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
-
Investors myopia
The Effect of Investors Myopic on Earnings Management and Companies Investment [Volume 27, Issue 3, 2020, Pages 410-428]
K
-
Kohlberg’s theory of cognitive moral development
A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [Volume 27, Issue 4, 2020, Pages 624-648]
L
-
Language sentiment
Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
M
-
Machiavellianism
Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
-
Managers' Ability
The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [Volume 27, Issue 4, 2020, Pages 581-603]
-
Manager’s narcissism
The Effect of CEO Narcissism on Voluntary Disclosure [Volume 27, Issue 4, 2020, Pages 649-671]
-
Marketing
Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
-
Marketing strategies
Identifying and Ranking the Marketing Strategies in Auditing Profession [Volume 27, Issue 1, 2020, Pages 114-131]
-
Misalignment effect
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]
O
-
Operating Liability Leverage
Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [Volume 27, Issue 4, 2020, Pages 495-522]
P
-
Panel smooth transition regression
Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
-
Performance variability
The Interaction Impact of Accruals Quality and Corporate Governance Quality on Performance Variability [Volume 27, Issue 3, 2020, Pages 454-472]
-
PFABC costing system
Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
-
Processing fluency
Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
-
Product differentiation strategy
Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
-
Professional judgment
Design a Model for Auditor's Professional Judgment [Volume 27, Issue 1, 2020, Pages 60-86]
-
Professional maturity
Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
R
-
Readability
Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
-
Readability of financial reporting
The Impact of the Annual Report Readability on the Audit Engagement Risk Measures [Volume 27, Issue 2, 2020, Pages 202-230]
-
Recession
The Relationship between Audit Fee Discount and Audit Error and Earnings Quality in Times of Recession [Volume 27, Issue 3, 2020, Pages 360-380]
-
Reduced audit quality practices
The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
-
Relative Valuation Theory
A Model for Measuring the Comparability of Financial Statements Based on the Relative Valuation Theory [Volume 27, Issue 4, 2020, Pages 546-580]
-
Relevance
The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
-
Religiosity
Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
-
Risk premium based compamiy characteristics
The Effect of the Level of Firm Growth Rate on the Influence of Information Disclosure on Stock Risk Premium [Volume 27, Issue 3, 2020, Pages 381-409]
S
-
Sanction
Investigating the Effect of Competitive Strategies on the Competitive Power Growth of Listed Companies in Tehran Stock Exchange - Comparison Pre-Sanction with Sanction Period Models [Volume 27, Issue 2, 2020, Pages 288-306]
-
Sophistication investors
The Effect of Financial Statement Comparability on the Relevance of Accounting Information with Emphasis on the Role of Sophistication Investors and Information Asymmetry [Volume 27, Issue 3, 2020, Pages 473-494]
-
Stress arousal
The Study of Individual Resilience Levels, Auditor Stress and Reducing Audit Quality Practices in Audit Profession [Volume 27, Issue 2, 2020, Pages 154-179]
-
Structural analysis
Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran [Volume 27, Issue 4, 2020, Pages 523-545]
-
Structural equations
Company Stakeholder Capability Relationship and Company's Investment in Innovation Activities [Volume 27, Issue 2, 2020, Pages 180-201]
-
Supply & Demand Based Perspectives
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]
T
-
Technological factors
Investigation the Effective Contingent Constructs of Implementation of the PFABC Costing System: The Gap between Theory and Practice [Volume 27, Issue 2, 2020, Pages 307-333]
-
The credibility of an earnings press release
Investigating the Mediating Role of Understanding, Processing Fluency and Credibility of an Earnings Press Release on the Relationship between Language Sentiment, Readability, Sophistication and Investors’ Judgment and Decision-making [Volume 27, Issue 1, 2020, Pages 87-113]
-
Total interpretative and structural Model
Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors [Volume 27, Issue 3, 2020, Pages 334-359]
U
-
Utilitarian
Bases and Grounds of Accountant’s Ethical Evaluation of Fraud: Religion, Philosophy and Environment Viewpoints [Volume 27, Issue 4, 2020, Pages 604-623]
V
-
Voluntary disclosure
Investigating of the Nonlinear Relationship between Voluntary Disclosure and Firm Value by the Use of PSTR Model [Volume 27, Issue 2, 2020, Pages 231-257]
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