Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • 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]
  • 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]
  • 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]
  • 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]
  • 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]
  • Audit contract distribution Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
  • Audit Firm Revenues Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
  • Audit Opinion Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Auditor Independence Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
  • Auditor professionalism A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • 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]
  • Auditors' ability Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators [Volume 32, Issue 3, 2025, Pages 459-485]
  • Auditor's professional skepticism Theory of Mind, Auditor Professional Skepticism, and Audit Quality [Volume 32, Issue 4, 2025, Pages 821-844]
  • 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]
B
  • Board characteristics Board Characteristics and the Key Role of a High-Quality Labor in Enhancing Financial Reporting Quality [Volume 32, Issue 3, 2025, Pages 560-590]
  • Business strategy Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
C
  • Capital structure Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [Volume 32, Issue 3, 2025, Pages 432-458]
  • Classification shifting Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Cognitive neuroscience Theory of Mind, Auditor Professional Skepticism, and Audit Quality [Volume 32, Issue 4, 2025, Pages 821-844]
  • Company Performance The Impact of Management Accounting Practices on Firm Value Creation: The Role of Contingency Factors and Institutional Investors [Volume 32, Issue 4, 2025, Pages 651-690]
  • Company's performance Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Company value Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Comparability The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]
  • Conceptual model of auditor professionalism A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [Volume 32, Issue 1, 2025, Pages 198-223]
  • Contingency Theory The Impact of Management Accounting Practices on Firm Value Creation: The Role of Contingency Factors and Institutional Investors [Volume 32, Issue 4, 2025, Pages 651-690]
  • Core earnings Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Corporate governance A Topic Modeling Approach to Analyzing Sustainability Research in Accounting [Volume 32, Issue 4, 2025, Pages 715-756]
  • Corporate governance 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]
  • Critical accounting theory Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach [Volume 32, Issue 3, 2025, Pages 591-623]
D
  • Decision making Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Detection of fraud indicators Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators [Volume 32, Issue 3, 2025, Pages 459-485]
  • Drought Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [Volume 32, Issue 3, 2025, Pages 432-458]
  • Dual-Process theory Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective [Volume 32, Issue 4, 2025, Pages 624-650]
E
  • Earnings management Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Earnings management Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing [Volume 32, Issue 4, 2025, Pages 691-714]
  • Efficiency 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]
  • Emphasis-of-matter Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Emphasis of matter paragraphs 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]
  • Environmental accounting A Topic Modeling Approach to Analyzing Sustainability Research in Accounting [Volume 32, Issue 4, 2025, Pages 715-756]
  • Environmental, Social and Governance Performance (ESG) Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
F
  • Fair value Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]
  • Financial performance Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
  • Financial performance The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • Financial reporting quality Board Characteristics and the Key Role of a High-Quality Labor in Enhancing Financial Reporting Quality [Volume 32, Issue 3, 2025, Pages 560-590]
  • Financial reporting transparency Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach [Volume 32, Issue 3, 2025, Pages 591-623]
  • Financial statement audit Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
  • Financial sustainability Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Financial sustainability Drivers Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Financing anomalies Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing [Volume 32, Issue 4, 2025, Pages 691-714]
  • Fraud motivation The Fraud Diamond and Abnormal Managerial Tone [Volume 32, Issue 3, 2025, Pages 508-534]
  • Fraud opportunity The Fraud Diamond and Abnormal Managerial Tone [Volume 32, Issue 3, 2025, Pages 508-534]
  • Fraud rationalization The Fraud Diamond and Abnormal Managerial Tone [Volume 32, Issue 3, 2025, Pages 508-534]
  • Futures Studies Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Fuzzy Delphi Method A Model for Asset Quality Review in Iranian Banks [Volume 32, Issue 4, 2025, Pages 870-892]
G
  • Grounded theory Determinants of Financial Statement Audit Contract Allocation and Auditor Independence [Volume 32, Issue 4, 2025, Pages 845-869]
  • Guidelines for developing quantitative accounting papers A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]
H
  • Human and non-human factors The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
I
  • Independent Audit Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
  • Institutional investors The Impact of Management Accounting Practices on Firm Value Creation: The Role of Contingency Factors and Institutional Investors [Volume 32, Issue 4, 2025, Pages 651-690]
  • Internal auditor’s turnover intention The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors [Volume 32, Issue 4, 2025, Pages 787-820]
  • Internal Control Investigating the Impact of Disclosing Internal Control Weaknesses on Labor Investment Efficiency [Volume 32, Issue 3, 2025, Pages 486-507]
  • Internal Control Weaknesses Investigating the Impact of Disclosing Internal Control Weaknesses on Labor Investment Efficiency [Volume 32, Issue 3, 2025, Pages 486-507]
  • Internal Control Weaknesses 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]
  • Internal Locus of Control Auditors' Internal Locus of Control and Professional Commitment: Does Psychological Well-being Matter? [Volume 32, Issue 2, 2025, Pages 372-391]
  • International scientific article style A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]
  • Intuitive reaction Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective [Volume 32, Issue 4, 2025, Pages 624-650]
  • Investor behavior Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing [Volume 32, Issue 4, 2025, Pages 691-714]
  • Iranian Accounting Standard No. 42 Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]
  • Iranian Banking System A Model for Asset Quality Review in Iranian Banks [Volume 32, Issue 4, 2025, Pages 870-892]
J
  • Job satisfaction The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors [Volume 32, Issue 4, 2025, Pages 787-820]
K
  • Key audit matters Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [Volume 32, Issue 2, 2025, Pages 310-342]
L
  • Labor investment efficiency Investigating the Impact of Disclosing Internal Control Weaknesses on Labor Investment Efficiency [Volume 32, Issue 3, 2025, Pages 486-507]
  • Labor quality Board Characteristics and the Key Role of a High-Quality Labor in Enhancing Financial Reporting Quality [Volume 32, Issue 3, 2025, Pages 560-590]
  • Latent Dirichlet allocation A Topic Modeling Approach to Analyzing Sustainability Research in Accounting [Volume 32, Issue 4, 2025, Pages 715-756]
  • Life cycle The Impact of Management Accounting Practices on Firm Value Creation: The Role of Contingency Factors and Institutional Investors [Volume 32, Issue 4, 2025, Pages 651-690]
  • Local paper style A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]
M
  • Management Accounting Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Management accounting innovations The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • Management accounting practices The Impact of Management Accounting Practices on Firm Value Creation: The Role of Contingency Factors and Institutional Investors [Volume 32, Issue 4, 2025, Pages 651-690]
  • Management structural characteristics Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
  • Managerial ability Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Managerial ability 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]
  • Managers' overconfidence Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [Volume 32, Issue 2, 2025, Pages 284-309]
  • Material sustainability information disclosure Material Sustainability Information Disclosure and Company Performance: The Moderating Role of Business Strategy [Volume 32, Issue 1, 2025, Pages 63-94]
  • Mental fatigue Mental Fatigue, Thought Control, and Auditors' Ability to Detect Fraud Indicators [Volume 32, Issue 3, 2025, Pages 459-485]
N
  • Network of actors The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]
  • Non-financial performance Investigating the Impact of Environmental, Social, and Governance Performance on Financial and Non-Financial Performance of Companies: The Moderating Role of Structural Management Characteristics [Volume 32, Issue 1, 2025, Pages 1-29]
O
  • Operating Cash Flows Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [Volume 32, Issue 3, 2025, Pages 432-458]
  • Organizational Commitment The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors [Volume 32, Issue 4, 2025, Pages 787-820]
P
  • Pension funds Future Studies on the Financial Sustainability of Pension Funds in Iran [Volume 32, Issue 1, 2025, Pages 163-197]
  • Performance evaluation criteria The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors [Volume 32, Issue 4, 2025, Pages 787-820]
  • Professional Commitment Auditors' Internal Locus of Control and Professional Commitment: Does Psychological Well-being Matter? [Volume 32, Issue 2, 2025, Pages 372-391]
  • Professional judgment Developing a Professional Judgment Framework for Implementing the Fair Value Standard [Volume 32, Issue 1, 2025, Pages 30-63]
  • Profit continuity The Impact of Sustainability Reporting Disclosure and Accounting Information Comparability on Profit Continuity [Volume 32, Issue 1, 2025, Pages 95-116]
  • Promotion opportunities The Impact of Promotion Opportunities and Performance Evaluation Criteria on Commitment, Job Satisfaction, and Turnover Intention of Internal Auditors [Volume 32, Issue 4, 2025, Pages 787-820]
  • Psychological well-being Auditors' Internal Locus of Control and Professional Commitment: Does Psychological Well-being Matter? [Volume 32, Issue 2, 2025, Pages 372-391]
  • Public Ownership 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]
Q
  • Quality of social benefits Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach [Volume 32, Issue 3, 2025, Pages 591-623]
R
  • Reference point Investor Reactions to Selected Mental Reference Points: A Prospect Theory Perspective [Volume 32, Issue 4, 2025, Pages 624-650]
  • Research challenges A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]
S
  • Speed of capital structure adjustment Drought Risk, Capital Structure, and Adjustment Speed: The Moderating Role of Operating Cash Flows [Volume 32, Issue 3, 2025, Pages 432-458]
  • Stakeholder needs Challenges, Limitations, and Strategies for Advancing Critical Accounting and Social Benefit Quality: A Grounded Theory Approach [Volume 32, Issue 3, 2025, Pages 591-623]
  • Stock mispricing Examining the Moderating Effect of Earnings Management on the Relationship between Financing Anomalies and Stock Mispricing [Volume 32, Issue 4, 2025, Pages 691-714]
  • Structural Equation Modeling A Model for Asset Quality Review in Iranian Banks [Volume 32, Issue 4, 2025, Pages 870-892]
  • Structural Equation Modeling (SEM) Feasibility of Utilizing Advanced Artificial Intelligence Technologies to Improve Auditing Processes in the Country [Volume 32, Issue 3, 2025, Pages 535-559]
  • Sustainability Accounting A Topic Modeling Approach to Analyzing Sustainability Research in Accounting [Volume 32, Issue 4, 2025, Pages 715-756]
  • Sustainability reporting A Topic Modeling Approach to Analyzing Sustainability Research in Accounting [Volume 32, Issue 4, 2025, Pages 715-756]
T
  • Tehran Stock Exchange Are Audit Firm Revenues Indicators of Their Audit Quality? [Volume 32, Issue 2, 2025, Pages 253-283]
  • Thematic analysis Management Accounting Framework in Small and Medium Enterprises in Iran [Volume 32, Issue 2, 2025, Pages 224-252]
  • Transformation in accounting research A Guideline for the Evolution of Quantitative Accounting Research in Iran: Shifting from Local to International Scientific Patterns [Volume 32, Issue 1, 2025, Pages 117-162]
W
  • Western and eastern perspectives The Network of Actors in Management Accounting innovations and Corporate Financial performance: Western and Eastern Perspectives [Volume 32, Issue 2, 2025, Pages 392-431]