Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accountability Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
  • Accountability Disclosing Social Responsibility in an Age of Financial Crisis [Volume 6, Issue 22, 2017, Pages 70-81]
  • Accountability Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
  • Accountability in the Quran Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
  • Accounting Comparative Study of Accounting Phd Course Holding in Iranian Universities and Superior Universities in the World [Volume 6, Issue 24, 2017, Pages 5-22]
  • Accounting Information Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
  • Accrual-Based Earnings Management Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
  • Agency Theory Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
  • Agency Theory Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
  • Agency Theory Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
  • Agency Theory Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
  • Assests Liquidity The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
  • Assets Impairment Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
  • Audit Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
  • Audit Committee Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
  • Audit Committee Characteristics Audit Committee Characteristics and Earnings Management Through Accrual-Based [Volume 6, Issue 24, 2017, Pages 39-52]
  • Auditing An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
  • Auditor independence Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
  • Auditors An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
  • Auditor switch Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
  • Audit Quality Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
C
  • Cash Holding The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
  • Conservatism The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
  • Corporate Governance Investigating Corporate Governance And Accountability Based On Quranic Verses [Volume 6, Issue 21, 2017, Pages 66-85]
  • Credit risk Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
  • Credit Spread Investigate the Relationship Between Accounting Information and Credit Risk in Firms Listed on Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 53-68]
D
  • Diagnostic Tools and Methods New Public Financial Management: Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
  • Discretionary accruals Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
  • Dividend Payout Dividend Policy in Family and Non-Family Companies: Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
  • Dividend Policy Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
  • Dividend yield Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
E
  • Earning Forecasting Unbiasedness Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
  • Earnings per Share Forecasting Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
  • Economic Dependence Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
  • Efficiency of the Stock Market Investigating Relationship Between Corporate Social Responsibility, Earnings Per Share Forecasting Unbiasedness and Stock Market Efficiency [Volume 6, Issue 24, 2017, Pages 23-38]
  • Environmental uncertainty The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
  • Environment Disclosure The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
  • Errors of Earnings per Share Forecast The Effect of Uncertainty Conditions on the Relationship between Conservatism and Errors of Earnings Forecast [Volume 6, Issue 23, 2017, Pages 95-112]
  • Excitement The influence of non-discursive factors in financial and management decisions [Volume 6, Issue 22, 2017, Pages 98-109]
  • Extreme Cash Flows The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
  • Extreme Earnings The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
F
  • Family and Non-Family Firms Dividend Policy in Family and Non-Family Companies: Empirical Evidence from Companies Listed on Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 14-29]
  • Financial Constrained Firms The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
  • Financial Distress Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
  • Financial Distress Causes Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
  • Financial Distress Models Analytical Examination of Financial Distress [Volume 6, Issue 23, 2017, Pages 47-64]
  • FinancialFlexibility The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
  • FinancialPolicy The relationship between financial flexibility and corporate financial policies [Volume 6, Issue 22, 2017, Pages 30-49]
  • Financial Ratios Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
  • Free Cash Flow Surveying the impact of Life Cycle and Free Cash Flow on Policy and yield [Volume 6, Issue 21, 2017, Pages 32-49]
  • Fundamental Analysis Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
G
  • Going Concern The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
I
  • Increase Capital from Asset Revaluation Surplus Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
  • Investment Sensitivity The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
L
  • Legitimacy theory Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
M
  • Maintaining the Reputation Hypothesis and Consequences of Auditor Switch [Volume 6, Issue 24, 2017, Pages 69-84]
  • Management Accountants The Roles and Responsibilities of Management Accountants in the Era of Globalization [Volume 6, Issue 21, 2017, Pages 102-115]
  • Management Accounting Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
  • Marketing Activities Balance between auditing and marketing [Volume 6, Issue 21, 2017, Pages 18-31]
  • Moderate Cash Flows The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
  • Moderate Earnings The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
N
  • Non_discursivefactors The influence of non-discursive factors in financial and management decisions [Volume 6, Issue 22, 2017, Pages 98-109]
O
  • Objectives and Managerial Plans The Effect of Environment Disclosure, Human Resources and Objectives and Managerial Plans on Corporation' Going Concern. [Volume 6, Issue 21, 2017, Pages 50-65]
  • Operating Cash Flow Volatility The Effect of Cash Holding on Investment Sensitivity to Operating Cash Flow Volatility in Financially Constrained Firms [Volume 6, Issue 21, 2017, Pages 4-17]
P
  • Performance Measures Agency Theory, compensation contracts shape and multiperiod Agency models [Volume 6, Issue 22, 2017, Pages 82-97]
  • PhD in Accountancy Comparative Study of Accounting Phd Course Holding in Iranian Universities and Superior Universities in the World [Volume 6, Issue 24, 2017, Pages 5-22]
  • Professional Accountants An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
  • Professional Code of Ethics Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
  • Professional Ethics Accountant’s ethical behavior - the differences between beliefs and Practices [Volume 6, Issue 22, 2017, Pages 50-69]
  • Professional Ethics of Behavior An investigation of the Professional Behavioral Ethics of the Auditors from the Quran’s viewpoint [Volume 6, Issue 22, 2017, Pages 4-13]
  • Public Financial Management New Public Financial Management: Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
R
  • Reform Strategies New Public Financial Management: Past, Present and Future [Volume 6, Issue 23, 2017, Pages 17-30]
  • Relative Information Content The Role of Earnings and Cash Flows Extremity on Relative Information Content of Earnings and Cash Flow on Companies listed in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 97-114]
  • Roles of Management Accountants The Roles and Responsibilities of Management Accountants in the Era of Globalization [Volume 6, Issue 21, 2017, Pages 102-115]
S
  • Share Efficiency Investigating the relationship between company growth and efficient sensitiveness subject to discretionary accruals of Listed firms in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 79-94]
  • Signaling Theory Theoretical survey of the importanceand reasons for reporting the Assets Impairment [Volume 6, Issue 23, 2017, Pages 5-16]
  • Social Audit Social Responsibility Audit [Volume 6, Issue 23, 2017, Pages 65-78]
  • Stock Valuat Looking to Capital Increase from Asset Revaluation Surplus in the perspective of Fundamental analysis [Volume 6, Issue 23, 2017, Pages 31-46]
T
V
  • Voluntary Disclosure The Effect of the Characteristics of the Audit Committee on Voluntary Disclosure [Volume 6, Issue 24, 2017, Pages 85-96]