Accounting and Auditing Review

Accounting and Auditing Review

Keyword Index
A
  • 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 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]
  • 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]
  • 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]
B
  • Bankruptcy risk Investigating the Effect of Firms’ Bankruptcy Risk and Stock Returns’ Systematic and Idiosyncratic Volatilities on Cash Holding [Volume 22, Issue 1, 2015, Pages 21-40]
  • Board of directors A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Book-tax differences The Effect of Managerial Overconfidence on Tax Avoidance [Volume 22, Issue 1, 2015, Pages 85-104]
C
  • Capital maintenance Presenting a Model for Inflation Accounting in Iran [Volume 22, Issue 1, 2015, Pages 105-124]
  • Cash ETR The Effect of Managerial Overconfidence on Tax Avoidance [Volume 22, Issue 1, 2015, Pages 85-104]
  • Cash Holdings A review of the relationship between components of internal financial flexibility at Tehran Stock Exchange (TSE) listed companies [Volume 22, Issue 3, 2015, Pages 319-336]
  • Cash Holdings Time variation in the marginal value and marginal rate of firms’ cash holdings in the Tehran Stock Exchange (TSE) [Volume 22, Issue 3, 2015, Pages 401-419]
  • Cash Holdings Inflation, operating cycle, and cash holdings [Volume 22, Issue 4, 2015, Pages 441-460]
  • Conservatism Investigation of the relationship between conservatism in financial reporting and stock liquidity of the listed companies on Tehran Stock Exchange [Volume 22, Issue 4, 2015, Pages 521-540]
  • Content analysis A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
  • Corporate governance A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Corporate governance The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
  • Corporate governance Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
  • Corporate governance Investigating the relationship between corporate governance mechanism and cash holding [Volume 22, Issue 2, 2015, Pages 263-278]
  • Corporate governance Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Corporate governance 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]
D
  • Diversification strategy Effect of diversification strategy on firm performance with application of entropy measure in Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 385-400]
E
  • Earning changes A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
  • Earnings management A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Earnings management Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
  • Earning sustainability A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
  • Effective Tax Rate The impact of corporate tax risk on audit fee [Volume 22, Issue 3, 2015, Pages 301-318]
  • External Monitoring The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring [Volume 22, Issue 2, 2015, Pages 183-202]
F
  • Fama-French three-factor model The role of liquidity factor in explaining the stock returns: New evidence from Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 337-362]
  • Financial Constraints Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Financial distress An analysis of the relationship between financial distress risk and equity returns [Volume 22, Issue 2, 2015, Pages 243-262]
  • Financial reporting quality The role of financial reporting quality in mitigating the constraining effect of dividend on firms' investment [Volume 22, Issue 2, 2015, Pages 161-182]
  • Financial Statement Comparability The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Firm-specific Earning The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Firm Value The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
  • Firm Value Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Future Earnings Response Coefficients The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
G
  • Game theory Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
I
  • Industry-Level Earning The Effect of Financial Statement Comparability on Future Earnings Response Coefficients [Volume 22, Issue 4, 2015, Pages 479-500]
  • Inflation accounting Presenting a Model for Inflation Accounting in Iran [Volume 22, Issue 1, 2015, Pages 105-124]
  • Intellectual Capital The relationship between intellectual capital, adjusted economic value added and stock liquidity [Volume 22, Issue 4, 2015, Pages 541-560]
  • Investment Efficiency The Investigation the Effect of Corporate Governance on Firm Value with Emphasis on Investment Efficiency in Listed Firms at Tehran Stock Exchange (TSE) [Volume 22, Issue 1, 2015, Pages 125-142]
L
  • Literature Review A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
  • Liu's two-factor model The role of liquidity factor in explaining the stock returns: New evidence from Tehran Stock Exchange [Volume 22, Issue 3, 2015, Pages 337-362]
M
  • Meta-analysis A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
N
  • Nash equilibrium Design and analysis of Manager- Shareholder strategy game: An application of game, earnings management and corporate governance theories [Volume 22, Issue 2, 2015, Pages 221-242]
O
  • Ownership Structure A Meta-Analysis of Corporate Governance and Earnings Management [Volume 22, Issue 1, 2015, Pages 59-84]
  • Ownership Structure 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]
P
  • Performance Evaluation The relationship between intellectual capital, adjusted economic value added and stock liquidity [Volume 22, Issue 4, 2015, Pages 541-560]
R
  • Return of stock A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [Volume 22, Issue 1, 2015, Pages 41-58]
S
  • Stock liquidity Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Stock liquidity The relationship between intellectual capital, adjusted economic value added and stock liquidity [Volume 22, Issue 4, 2015, Pages 541-560]
  • Stock Price Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Stock Return Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Systematic volatility Investigating the Effect of Firms’ Bankruptcy Risk and Stock Returns’ Systematic and Idiosyncratic Volatilities on Cash Holding [Volume 22, Issue 1, 2015, Pages 21-40]
T
  • Tax avoidance The Effect of Managerial Overconfidence on Tax Avoidance [Volume 22, Issue 1, 2015, Pages 85-104]
  • Tax avoidance The impact of corporate tax risk on audit fee [Volume 22, Issue 3, 2015, Pages 301-318]
  • Tax avoidance Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints [Volume 22, Issue 4, 2015, Pages 461-478]
  • Typology A review and content analyzing of Iranian auditing research: Two recent decades [Volume 22, Issue 2, 2015, Pages 203-220]
V
  • Valuation Presenting a Model for Inflation Accounting in Iran [Volume 22, Issue 1, 2015, Pages 105-124]
  • Voluntary disclosure Value relevance of voluntary disclosure in capital market of Iran [Volume 22, Issue 3, 2015, Pages 279-300]
  • Voluntary disclosure 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]