A
-
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 Departments
Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
-
Accounting Education
Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
-
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]
-
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 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]
-
Analytical Hierarchy process
Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
-
Audit committee financial expertise
Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
-
Audit committee independence
Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
-
Audit committee size
Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
-
Audit Firms of Iran
SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
-
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]
-
Auditor characteristics
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
-
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 Reporting Readability
Audit Committee Characteristics and Audit Reporting Readability [Volume 28, Issue 1, 2021, Pages 80-101]
-
Audit report lag
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
B
-
Banking crisis
An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
-
Bank opacity
An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
-
Behavioral Biases of Investors
Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
-
Board interlocks
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]
-
Bystander Effect
The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
C
-
Capital investment decision
The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
-
Cognitive Bias
Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
-
Computational Literature Review
A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
-
Conservatism
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]
-
Corporate governance
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]
-
Cumulative Prospect Theory
Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
D
-
Decision making
Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
E
-
Earnings Forecasting Power
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]
-
Economic conditions
Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
-
Effective Tax Rate
Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
-
Equity Financing
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]
-
Excess Cash
Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
-
Excess Cash Holding
The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
-
Exploratory Factor Analysis
Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
F
-
Faculty Members
Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
-
Financial constraint
The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
-
Financial Fraud
The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
-
Financially Constrained Firms
Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
-
Financial reporting quality
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]
-
Financial Statement Comparability
Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages [Volume 28, Issue 1, 2021, Pages 1-30]
-
Firm Value
Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
-
Fraudulent financial reporting
Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
G
-
Game theory
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]
-
Governmental Universities
Network Analysis of Accounting Departments of Iranian Governmental Universities [Volume 28, Issue 2, 2021, Pages 274-295]
-
Green management innovation
The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
-
Green technology innovation
The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
I
-
Implementation Obstacles
Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
-
Independent Auditing Profession
SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
-
Internal audit
A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
-
Internal Auditing
Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
-
Internal Whistle Blowing
The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect [Volume 28, Issue 1, 2021, Pages 135-160]
-
International financial reporting standards
Exploratory Factor Analysis of the Challenges and Obstacles of the Implementing IFRS in Iran [Volume 28, Issue 3, 2021, Pages 533-552]
-
Investor sentiment
Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
-
Iranian universities
Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
L
-
Latent Dirichlet Allocation (LDA)
A Review of Internal Audit Research Using Topic Modeling [Volume 28, Issue 2, 2021, Pages 296-358]
-
Liquidity risk
Investigating Excess Cash, Firm Value and Stock Liquidity Risk in Firms with Growth Opportunities or Financial Constraints [Volume 28, Issue 2, 2021, Pages 248-273]
-
Low balling
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]
M
-
Management Attitude
Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory [Volume 28, Issue 4, 2021, Pages 598-615]
-
Managerial ability
Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [Volume 28, Issue 1, 2021, Pages 102-134]
-
Meta-analysis
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [Volume 28, Issue 4, 2021, Pages 664-690]
N
-
Non-financial measures
Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
O
-
Obtained benefits
The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
-
Oral History
Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
-
Ownership type
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]
Q
-
Quality costs
The Impact of Quality Costs on Brand Equity Considering the Mediating Role of Green Innovation in Tehran Stock Exchange [Volume 28, Issue 4, 2021, Pages 691-712]
-
Quality of corporate governance
Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
R
-
Regulatory forbearance
An Investigation on the Effect of the Bank Opacity on the Regulatory Forbearance [Volume 28, Issue 3, 2021, Pages 487-506]
S
-
Scenario-based survey
Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
-
Security
The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
-
Social network analysis
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]
-
Social Responsibility
Investigating the Relationship between Social Responsibility Index and Financial Statement Comparability in the Company Life Cycle Stages [Volume 28, Issue 1, 2021, Pages 1-30]
-
Stock liquidity
The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
-
Stock price Crash Risk
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]
-
Strategic analysis
SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
-
Structural equations model
Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
-
SWOT
SWOT Analysis of the Independent Audit Profession in Iran [Volume 28, Issue 2, 2021, Pages 359-397]
-
System Dynamics
Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach [Volume 28, Issue 1, 2021, Pages 54-79]
T
-
Tax corruption
Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption [Volume 28, Issue 3, 2021, Pages 507-532]
-
Tax Officers Bias
Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments [Volume 28, Issue 2, 2021, Pages 181-205]
-
The accountant
Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
-
Thematic analysis
Identification of Nonfinancial Measures through Thematic Analysis Identifying Non-financial Measures Based on Thematic Analysis Method [Volume 28, Issue 1, 2021, Pages 161-180]
-
Thematic analysis
Developing the Qualitative Model of the Factors Affecting the Accounting Information Quality Pricing in Iran [Volume 28, Issue 3, 2021, Pages 435-459]
-
Trading Continuity
The Impact of Financial Constraints on the Relationship between Excess Cash with Trading Continuity and Stock Liquidity [Volume 28, Issue 1, 2021, Pages 31-53]
U
-
Unpaid principal
The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [Volume 28, Issue 4, 2021, Pages 713-738]
-
USA and countries in the region
Development of Accounting in Iranian Universities [Volume 28, Issue 3, 2021, Pages 398-434]
V
-
Visual financial ratios
The Role of Visual Financial Ratios in Predicting Corporate Bankruptcy Using Convolutional Neural Network Models and Comparing them with Traditional Models [Volume 28, Issue 3, 2021, Pages 553-573]
W
-
Whistle-blowing
Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [Volume 28, Issue 4, 2021, Pages 574-597]
-
Whistleblowing
Modeling Accountant Whistle Blowing Intention [Volume 28, Issue 4, 2021, Pages 637-663]
-
Winner’s curse
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]
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