A
-
Acceptance of underreporting time
The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
-
Accounting treatment of intangible assets
Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test
by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
-
Accruals quality
The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
-
Agency theory
Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
-
Agency theory
The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
-
Assessment of the firm fraudulent reporting
A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
-
Audience experience
The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
-
Audit committee
A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
-
Audit committee
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
-
Audit error
CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
-
Audit error type I
Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
-
Audit error type II
Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
-
Audit fees
Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
-
Auditing
A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
-
Auditing quality
Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
-
Auditing risk
Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
-
Audit Quality
CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
-
Audit report lag
Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
B
-
Bad news
Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
-
Bank loan contracts
Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
-
Behavioral Financial
Investigating the Effect of Quality Accounting Information and Information Uncertainty
on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
-
Brand accounting
Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
-
Brand valuating
Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
-
Business Cycles
The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
C
-
Cash flow risk
Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
-
Cash Holdings
CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
-
Client environment
Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
-
Client relations
Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
-
Client risk
Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
-
Codes of Professional Conduct
The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
-
Commercial credit
The Role of Financial Reporting Quality and Disclosure Quality in Increasing
Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
-
Conservatism
Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
-
Conservatism in accounting
The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
-
Consideration leadership style
The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
-
Content analysis
A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
-
Corporate governance
The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
-
Customer concentration
Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
-
Customer concentration
Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
D
-
Delphi method
A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
-
Disclosing Faire Value Information
Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
-
Disclosure Quality
The Role of Financial Reporting Quality and Disclosure Quality in Increasing
Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
-
Discretionary accruals
Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
-
Dividends
The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
E
-
Earning management
Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
-
Earnings management
The Information content of Financial Statements in the Strengthening of Economic Sanctions
Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
-
Earnings management
Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
-
Earnings Quality
The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
-
Earnings Quality
Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
-
Earnings smoothing
The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
-
Emerging markets
The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
-
Ethical Climate Fit
The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
F
-
Fair value
Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
-
Fair Value-based Financial Report
Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
-
Fai Value-Based Accounting
Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
-
Family ownership
Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
-
Financial Based Brand Equity (FBBE)
Introduction of a New Model in Brand Accounting: Evidences from the Tehran Security Market [Volume 25, Issue 4, 2018, Pages 571-594]
-
Financial constraint
Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
-
Financial performance
Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
-
Financial reporting quality
The Role of Financial Reporting Quality and Disclosure Quality in Increasing
Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
-
Financial reporting quality
The Impact of Corporate Governance on Financial Reporting Quality: Integrated Approach [Volume 25, Issue 3, 2018, Pages 433-455]
-
Financial reporting quality
Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
-
Financial status
Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
-
Firm with losses
The Information content of Financial Statements in the Strengthening of Economic Sanctions
Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
-
Free cash flows
The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
-
Future Performance
The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
-
Future research directions
A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
-
Future stock price crash risk
The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
I
-
Independence of internal audit
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
-
Independent Auditors
The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
-
Information accounting quality
Investigating the Effect of Quality Accounting Information and Information Uncertainty
on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
-
Information Asymmetry
Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
-
Information Asymmetry
The Investigation of Information Asymmetry’s Moderating Effect on the Relationship between Dividend Payments and Future Stock Price Crash Risk of Firms Listed on the Tehran Stock Exchange [Volume 25, Issue 4, 2018, Pages 537-554]
-
Information content of financial statements
The Information content of Financial Statements in the Strengthening of Economic Sanctions
Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
-
Information uncertainty
Investigating the Effect of Quality Accounting Information and Information Uncertainty
on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
-
Innovation
Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
-
Instrumental variables
The Role of Financial Reporting Quality and Disclosure Quality in Increasing
Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
-
Internal audit
A Survey on Key Components of Internal Audit [Volume 25, Issue 1, 2018, Pages 135-158]
-
Internal audit
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
-
Internal audit effectiveness
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
-
Internal Locus of Control
The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
-
International Standard of Financial Reporting No. 13
Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements [Volume 25, Issue 3, 2018, Pages 387-414]
-
Investor sentiment
Investigating the Effect of Quality Accounting Information and Information Uncertainty
on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
L
-
Locus of control
The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
M
-
Management compensation
Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test
by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
-
Management decision making
Behavioral Explanation of Management Decision Making in Intangible Asset Investments: Compensation Hypothesis Test
by Laboratory Approach [Volume 25, Issue 4, 2018, Pages 479-496]
-
Management support
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members [Volume 25, Issue 3, 2018, Pages 311-326]
-
Manager over-confidence
The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [Volume 25, Issue 3, 2018, Pages 347-366]
-
Market share
Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
-
Moderating Variables
Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
-
Modified auditor's report
CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
N
-
Narcissism
Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [Volume 25, Issue 4, 2018, Pages 457-478]
-
Narrative review
A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
-
Nash equilibrium
Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
O
-
Open trading days
Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
-
Over-confidence
CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [Volume 25, Issue 2, 2018, Pages 199-214]
-
Overinvestment
The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
P
-
Paying accounts
Customer Concentration and bank loan contracts: Evidence from the Tehran Stock Exchange [Volume 25, Issue 3, 2018, Pages 327-346]
-
Political connections
The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
-
Political Economy Theory
The Information content of Financial Statements in the Strengthening of Economic Sanctions
Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
-
Price synchronization
The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
-
Professional Commitment
The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
-
Professional ties
A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
-
Profitability anomalies
The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
-
Psychological Empowerment
The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
R
-
Research areas
A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
-
Restatements’ of financial statements
Audit Failure: Audit Report Lag and Moderating Role of Family Ownership [Volume 25, Issue 1, 2018, Pages 51-70]
-
Return on assets
The Impact of Political Connections on Overinvestment and Firm Performance [Volume 25, Issue 2, 2018, Pages 181-198]
-
Review study
A Review of Audit Research in Iran [Volume 25, Issue 1, 2018, Pages 159-179]
S
-
Self-Efficacy
The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
-
Shareholders’ satisfaction
Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
-
Social capital
Social Capital and Audit Fees [Volume 25, Issue 2, 2018, Pages 269-288]
-
Social cognitive theory
The Effect of Auditors’ Individual Differences on Their Professional Commitment: the Mediation Effect of Ethical Climate Fit [Volume 25, Issue 3, 2018, Pages 415-432]
-
Social Responsibility
Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
-
Social ties
A Study of the Role of Social and Professional Ties of Audit Committee with the Assessment of Firm Fraudulent Reporting [Volume 25, Issue 2, 2018, Pages 233-250]
-
Stickiness of manager's expectations
The Effect of Managers Expectations Stickiness on Relationship between Sustainability of Profitability Anomalies and Stock Price Synchronicity [Volume 25, Issue 3, 2018, Pages 367-386]
-
Stock Price
Investigating the Effect of Quality Accounting Information and Information Uncertainty
on the Investor Sentiment [Volume 25, Issue 1, 2018, Pages 21-50]
-
Stock price Crash Risk
Impact of Financial Constraint on Stock Price Crash Risk with an Emphasis on Discretionary Accruals [Volume 25, Issue 2, 2018, Pages 251-268]
-
Strategic withholding of bad news
Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
-
Strengthening of Economic Sanctions
The Information content of Financial Statements in the Strengthening of Economic Sanctions
Imposition on Iran [Volume 25, Issue 1, 2018, Pages 91-112]
-
Structural Equation Modeling (Path Analysis)
The Role of Auditor's Psychological Empowerment in Observance of the Code of Professional Conduct: An Emphasis on Moderating Role of Organizational Status and Job Experience [Volume 25, Issue 1, 2018, Pages 71-90]
-
Structural equations
Effects of Innovations and Moderating Role of Corporate Social Responsibility on the Financial Performance of the Firms Listed on the Tehran Stock Exchange in Different Industries [Volume 25, Issue 2, 2018, Pages 289-310]
-
Structure leadership style
The Effect of Individual and Organizational Characteristics on Acceptance of Underreporting Time by Auditor [Volume 25, Issue 4, 2018, Pages 555-570]
T
-
Tax avoidance
Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
-
Tax income
Investigating the Effect of Customer Concentration on Tax Avoidance, Considering Firm's Market Share [Volume 25, Issue 2, 2018, Pages 215-232]
-
Theory of games
Strategic Game Manager - Auditor: Evidence of Game Theory [Volume 25, Issue 4, 2018, Pages 497-518]
-
Threshold effect
The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [Volume 25, Issue 1, 2018, Pages 113-134]
-
Trading value
Investigating the Effect of Withholding Strategy of Bad News on Shareholders’ Satisfaction [Volume 25, Issue 4, 2018, Pages 519-536]
-
Two-stage least squares
The Role of Financial Reporting Quality and Disclosure Quality in Increasing
Commercial Credit [Volume 25, Issue 1, 2018, Pages 1-20]
Your query does not match with any item