A
-
Abnormal audit fee
The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
-
Accounting constructs
Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
-
Accounting error
Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
-
Accounting quality
Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
-
Accruals performance component
Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
-
Agency Costs
Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
-
Agency theory
Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
-
Altruism theory
Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
-
Artificial Neural Network
Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
-
Asymmetric response
The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
-
Audit committee
Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
-
Audit committee financial expertise
An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
-
Audit Committee gender diversity
An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
-
Audit committee independence
An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
-
Audit committee size
An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
-
Audit fees
Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
-
Auditing
Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
-
Auditing standards
Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
-
Auditor report
Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
-
Audit Quality
Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
-
Audit quality measures
The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
-
Audit report type
Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
B
-
Bad news
The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
-
Bankruptcy contagion
The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
-
Bank stability
The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
-
Benish model
Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
-
Board of directors
Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
-
Business strategy
Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
C
-
Capital structure
Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
-
Cash Holdings
Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
-
Cognitive evaluation theory
Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
-
Concept map
Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
-
Content analysis
Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
-
Corporate Fundamental Characteristics
The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
-
Corporate governance quality
Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
-
Corporate social responsibility
An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure [Volume 26, Issue 1, 2019, Pages 19-38]
-
Cost of common stock
The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
-
Credit Rating
Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
D
-
Disclosure tone
Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
E
-
Earning management
The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
-
Earnings informativeness
The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
-
Earnings management
A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
-
Earnings management
The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
-
ECL Model
Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
-
Economic performance
Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
-
External corporate governance
Investigating the Relationship between External Corporate Governance Mechanisms and Financial Fraud, Focusing on Cognitive Evaluation Theory Insights on Agency Theory Prescriptions [Volume 26, Issue 2, 2019, Pages 169-192]
F
-
Fair value
Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
-
Fair value
Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
-
Financial reporting quality
The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
-
Firm-specific discretionary accruals
The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
-
Firm Value
Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
-
Fraudulent financial reporting
Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
-
Fraudulent financial reporting
Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
-
Future Performance
Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
G
-
Gender Diversity
Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
-
General words
Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
-
Good news
The Effect of Bankruptcy Contagion on Earnings Informativeness [Volume 26, Issue 1, 2019, Pages 1-18]
-
Grounded theory
Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
-
Grounded Theory Approach
Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
I
-
Idealism
Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
-
Industry-specific discretionary accruals
The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
-
Information ambiguity
The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
-
Information Asymmetry
Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
-
Information Environment
Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
-
Institutional Ownership
Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
-
Intermediate accounting
Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
-
Internal and external corporate governance quality
Internal and External Corporate Governance Quality, Information Asymmetry and Cash Holdings:Increase or Decrease in the Firm Value? [Volume 26, Issue 1, 2019, Pages 39-64]
-
International financial reporting standard No. 13
Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
-
International financial reporting standards
Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
-
International Financial Reporting Standards (IFRS)
Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
-
International standard of auditing 700 (Revised)
Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
-
International standard of auditing 701
Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
-
Investing
Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
-
Investment cash flow sensitivity
The Effect of the Audit Fee Type on Investment Cash Flow Sensitivity [Volume 26, Issue 1, 2019, Pages 65-86]
-
Investors protection
Developing a Model for Protecting Investors' Rights with Emphasis on Accounting Constructs [Volume 26, Issue 2, 2019, Pages 193-216]
-
Iranian accounting and auditing literature
Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
K
-
Key audit matters
Challenges and Opportunities of Changing the Auditor Report in Iran [Volume 26, Issue 3, 2019, Pages 348-370]
-
Knowledge contribution
Content Analysis of the Articles of Quarterly Journal of the Iranian Accounting and Auditing Review from the Beginning of the Publication until the End of 2018 [Volume 26, Issue 1, 2019, Pages 123-150]
L
-
Loan loss provision calculating Model
The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
-
Loan Loss Provisions (LLP)
A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
-
Logit regression
Auditor Reporting and Audit Fees: The role of Business Strategies [Volume 26, Issue 4, 2019, Pages 517-543]
M
-
Machiavellianism
Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
-
Managerial ability
Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
-
Manager's Overconfidence
Impact of Institutional Ownership on the Relationship between Managers` Overconfidence and Financial Leverage of the Companies Listed in the Tehran Stock Exchange [Volume 26, Issue 4, 2019, Pages 482-498]
-
Meaningful learning
Increasing Accounting Learning Through Concept Map [Volume 26, Issue 3, 2019, Pages 394-412]
-
Measurement error
The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
O
-
Output- and input-based measures
The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting [Volume 26, Issue 1, 2019, Pages 87-122]
P
-
Particle Swarm Optimization Algorithm
Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
-
Political connections
Managerial ability, Political Connections and Fraudulent Financial Reporting [Volume 26, Issue 2, 2019, Pages 217-238]
-
Product competition market
Development of the Beneish Model by Combining Artificial Neural Network and Particle Swarm Optimization Algorithm for Earnings Management Prediction [Volume 26, Issue 4, 2019, Pages 615-638]
R
-
Real Earnings management
Real Earnings Management, Corporate Governance Quality and Credit Rating [Volume 26, Issue 4, 2019, Pages 595-614]
-
Realized Value Impairment Model
Identification and Ranking of Barriers to the Expected Credit Loss (ECL) Model Implementation in Iranian Banks Using the FAHP and WASPAS Technique [Volume 26, Issue 2, 2019, Pages 239-254]
-
Relativism
Machiavellianism, Idealism, Relativism, Fraudulent financial reporting. [Volume 26, Issue 3, 2019, Pages 413-434]
-
Reporting
Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
-
Risk taking
The Role of Iranian Banks’ Loan Loss Provision Quality in Dealing with Banking System Crisis [Volume 26, Issue 3, 2019, Pages 435-455]
S
-
Social Responsibility
Gender Diversity within Audit Committee, Board of Directors and Chief Financial Officer and Disclosure of Corporate Social Responsibility: An Altruism Theory Test [Volume 26, Issue 4, 2019, Pages 544-569]
-
Specialized words
Information Disclosure Tone and Future Performance [Volume 26, Issue 4, 2019, Pages 570-594]
-
Stock future abnormal returns
The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [Volume 26, Issue 1, 2019, Pages 151-168]
T
-
The Grounded Theory
A Conceptual Model for the Reasons and Circumstance of Earnings Management in Iranian Banks [Volume 26, Issue 3, 2019, Pages 371-393]
-
Thematic analysis
Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [Volume 26, Issue 3, 2019, Pages 456-481]
-
Timing error
Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [Volume 26, Issue 3, 2019, Pages 327-347]
V
-
Valuation
Designing Human Resources Valuation Model and its Reporting at the National Iranian Oil Company and its Subsidiary Companies [Volume 26, Issue 2, 2019, Pages 279-300]
-
Valuation specialists
Iranian Auditors Perspectives about Auditing of Fair Value Estimates [Volume 26, Issue 2, 2019, Pages 255-278]
-
Value relation of earning
The Empirical Test of Comparing the Cost of Equity Capital Efficiency under Information Ambiguity and Value Relevance of Earning [Volume 26, Issue 4, 2019, Pages 499-516]
W
-
Wise auditor decision-making
Conceptualizing Wise Auditor Decision Making based on Grounded Theory Approach [Volume 26, Issue 2, 2019, Pages 301-326]
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