Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • Accounting Conservatism The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Audit Fee Review Audit Fee Stickiness [Volume 21, Issue 4, 2014, Pages 431-448]
  • Audit fees Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Audit Opinion Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
B
  • Bad news The Effect of Uncertainty Level on Stock Prices Reaction to the Good News and Bad News during Business Cycles [Volume 21, Issue 1, 2014, Pages 89-108]
  • Bankruptcy prediction An investigation on the capability of Meta-analysis in identification of bankruptcy prediction variables [Volume 21, Issue 2, 2014, Pages 189-210]
  • Best Practice Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
C
  • Conservatism The Impact of Conservatism on Management Earnings Forecasts [Volume 21, Issue 1, 2014, Pages 19-38]
  • Control Privatization Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
  • Corporate governance Investigating the Relationship between Corporate Governance and Systematic Risk [Volume 21, Issue 1, 2014, Pages 109-126]
  • Corporate governance Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
  • Corporate governance The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [Volume 21, Issue 4, 2014, Pages 409-430]
  • Corporate governance The effect of managers' overconfidence on dividend policy in the firms listed in Tehran stock market [Volume 21, Issue 4, 2014, Pages 485-504]
  • Cost stickiness Examining managerial overconfidence behavioral explanation effect on cost stickiness: Comparison with economic and agency theory based factors [Volume 21, Issue 2, 2014, Pages 151-172]
D
  • Disclosure Quality Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System [Volume 21, Issue 3, 2014, Pages 371-386]
  • Disclosure Quality Disclosure quality in family firms listed in the Tehran stock exchange [Volume 21, Issue 4, 2014, Pages 527-540]
  • Discretionary accruals Disclosure quality in family firms listed in the Tehran stock exchange [Volume 21, Issue 4, 2014, Pages 527-540]
  • Discretionary accruals Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Discretionary accruals Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
E
  • Earnings management A comparative investigation into the Effects of Management Myopia and Earnings Management on Stock Return [Volume 21, Issue 2, 2014, Pages 229-250]
  • Earnings management Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Earnings Quality Levels Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Earnings response coefficient Investigating the Relationship between Default Risk and Earning Response Coefficient (ERC) [Volume 21, Issue 1, 2014, Pages 1-18]
  • Efficient Earnings Management Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Employee Productivity Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
  • Enterprise Resource Planning System Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
F
  • Family ownership Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Financial Module Evaluating the Implementation of Financial Module of Enterprise Resource Planning Systems: Assessing the Subsystems of Financial Module [Volume 21, Issue 3, 2014, Pages 271-292]
G
  • Going-Concern Audit Opinion and Earnings Management: Uncertainty in Going-concern [Volume 21, Issue 3, 2014, Pages 313-328]
  • Good news The Effect of Uncertainty Level on Stock Prices Reaction to the Good News and Bad News during Business Cycles [Volume 21, Issue 1, 2014, Pages 89-108]
  • Government Debt Control Privatization, Corporate Governance and Firm Performance [Volume 21, Issue 3, 2014, Pages 349-370]
H
  • Human capital The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 251-270]
I
  • Institutional investors The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [Volume 21, Issue 4, 2014, Pages 409-430]
  • Institutional Ownership Investigating the Effect of Ownership Structure on Audit Fees [Volume 21, Issue 1, 2014, Pages 57-72]
  • Institutional Ownership Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
L
M
  • Managerial Caution The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Meta analysis An investigation on the capability of Meta-analysis in identification of bankruptcy prediction variables [Volume 21, Issue 2, 2014, Pages 189-210]
  • Multi-Criteria Decision Making The effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital [Volume 21, Issue 4, 2014, Pages 449-470]
N
  • Non-executive Directors Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
O
  • Operating Performance The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Opportunistic Earnings Management Identification the Efficient and Opportunistic Earnings Management Approaches in the Earnings Quality Levels [Volume 21, Issue 3, 2014, Pages 293-312]
  • Overconfidence The effect of managers' overconfidence on dividend policy in the firms listed in Tehran stock market [Volume 21, Issue 4, 2014, Pages 485-504]
P
  • Political connections The effect of political connections with the government on the relationship between ownership concentration with quality of financial reporting and the cost of equity capital [Volume 21, Issue 4, 2014, Pages 449-470]
R
  • R & D Expenditures A comparative investigation into the Effects of Management Myopia and Earnings Management on Stock Return [Volume 21, Issue 2, 2014, Pages 229-250]
  • Real Options The Impact of Managerial Caution on Operating Performance and Accounting Conservatism [Volume 21, Issue 3, 2014, Pages 387-407]
  • Recession The Effect of Uncertainty Level on Stock Prices Reaction to the Good News and Bad News during Business Cycles [Volume 21, Issue 1, 2014, Pages 89-108]
S
  • Simultaneous Equations system Exploring the Relationship between Disclosure Quality and the Performance of Tehran Stock Exchange Companies Using a Simultaneous Equations System [Volume 21, Issue 3, 2014, Pages 371-386]
  • Simultaneous Equations system Investigating the Relationship between Growth and Profitability of the Companies Listed in Tehran Stock Exchange Using a Simultaneous Equations System [Volume 21, Issue 1, 2014, Pages 73-88]
  • Social and Environmental Disclosure Social Responsibility Disclosure and Corporate Governance [Volume 21, Issue 3, 2014, Pages 329-348]
  • Stock Return Impact of accrual quality on non-cash flow shock stock returns [Volume 21, Issue 2, 2014, Pages 173-188]
  • Structural Capital The effective factors on disclosure of intellectual capital in listed companies in Tehran stock exchange [Volume 21, Issue 2, 2014, Pages 251-270]
U
  • Uncertainty Conditional conservatism in financial reporting [Volume 21, Issue 4, 2014, Pages 471-484]
V
  • Voluntary disclosure The Impact of Stock Price Changes on Voluntary Disclosure in Firms Listed in Tehran Stock Exchange (TSE) [Volume 21, Issue 1, 2014, Pages 39-56]
W
  • Working capital Working capital management and shareholders wealth [Volume 21, Issue 2, 2014, Pages 127-150]