Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accounting conservatism An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
  • Accounting Education The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
  • Accounting Profession Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
  • Agency costs An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
  • Agency costs Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
  • Antecedents Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
  • Asked Price Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
  • Audit Expectation Gap Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
  • Audit firm size Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
B
  • Bid-Ask spread Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
  • Bid Price Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
C
  • Capital structure Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
  • Capital structure The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
  • Cash Flow The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
  • Characteristics Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
  • Consequences Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
  • Contribution income statement Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
  • Convergence Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
  • Corporate Governance Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
  • COSO 2004 Integrated Framework ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
  • Cost Leadership Strategy Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
  • Cost of Capital The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
  • Critical Paradigm Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
D
  • Debt Contracts An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
  • Debt Maturity Structure An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
  • Decision - Making Managers The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
  • Depth of Maret Investigating the Relationship Between Bid-Ask Spread and Depth of Market in Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 5-16]
  • Different Country Social Responsibility in Banking Industry of Different Countries [Volume 7, Issue 27, 2018, Pages 19-34]
  • Distinctionstrategy Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
E
  • Earnings Management Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
  • Earnings Quality Value Relevance and Accounting Information [Volume 7, Issue 26, 2018, Pages 5-16]
  • Earnings Response Coefficient Value Relevance and Accounting Information [Volume 7, Issue 26, 2018, Pages 5-16]
  • Efficiency of the Company The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
  • Ethics Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
  • Extensible Business Reporting Language (XBRL) Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
F
  • Family Ownership Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
  • Financial Ratios Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
  • Financial Statements Fraud Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
  • Financial Strategies The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
  • Financing Comparison and Analysis of Financial Ratios in companies with inter- and intra-balance sheet financing In Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 21-34]
  • Forensic Accounting Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
  • Fraud Fraud and Social Network Analysis [Volume 7, Issue 27, 2018, Pages 5-18]
  • Fraud Prevention and Detection Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting [Volume 7, Issue 26, 2018, Pages 45-60]
G
  • Game The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
  • Game-Based Learning The Role of Instructional Games in Accounting Education [Volume 7, Issue 28, 2018, Pages 17-32]
  • Generally Accepted Accounting Principles(GAAP) Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
H
  • Hierarchical linear modeling The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
I
  • Internal Controls ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
  • International Financial Reporting Standards Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)? [Volume 7, Issue 25, 2018, Pages 99-114]
  • International Financial Reporting Standards (IFRS) Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting [Volume 7, Issue 27, 2018, Pages 53-62]
  • Interpretive Paradigm Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
  • Investors' Behavior The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
  • Investors Protection Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]
  • Islam Islamic Solution for Earnings Management [Volume 7, Issue 25, 2018, Pages 71-86]
  • ISO 31000 Risk Management Frameworks ISO & COSO: Risk Management Frameworks [Volume 7, Issue 27, 2018, Pages 63-74]
L
  • Leverage Measures The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
  • Leverage Stability The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
M
  • Management Control Systems Relationship Between Business Strategy, Management Control Systems and Firm Performance in Listed Firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 61-76]
  • Management Earning Forecasts Conceptual Framework for Management Earnings Forecasts [Volume 7, Issue 27, 2018, Pages 35-52]
  • Marketing Management Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
  • Market Value The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
  • Minority Investors Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]
N
  • Net Cash Flows The effect of capital structure on the cost of capital, net cash flows and market value in accepted banks in Tehran stock exchange [Volume 7, Issue 25, 2018, Pages 35-48]
O
  • Organizational Culture The Role of Organizational Culture in the Selection of Financial Strategies by Financial Managers [Volume 7, Issue 26, 2018, Pages 77-92]
  • Ownership structure Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
P
  • Performance Evaluation Criteria Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
  • Performance measurement Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
  • Political Connections Investigating Moderating Effect of Audit Firm Size on the Relationship between Agency Costs and Political Connections [Volume 7, Issue 28, 2018, Pages 91-104]
  • Positivism Paradigm Accounting Thought Paradigms [Volume 7, Issue 28, 2018, Pages 47-60]
  • Private Ownership Performance Evaluation Criteria in Different Ownership Structure of Listed Companies in Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 61-76]
  • Profitability The Impact of Working Capital on Profitability in the Business [Volume 7, Issue 26, 2018, Pages 93-104]
  • Profit centers Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]
Q
  • Quality Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
R
  • Rules and Regulations Investors Protection and Its Consequences [Volume 7, Issue 28, 2018, Pages 33-46]
S
  • Stickiness of Prices The Effect of Managerial Ability and Product Market Competition on Selling, General and Administrative Costs Stickiness of the Listed Companies [Volume 7, Issue 26, 2018, Pages 31-44]
T
  • The Effects of Changes in the Standard The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
  • The Volume of Stock Exchanges The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
  • Time Level The Role of Time Level in Hierarchical Determinants of Capital Structure [Volume 7, Issue 28, 2018, Pages 77-90]
  • Timely Loss Recognition An Examination of the Effect of the Debt Maturity Structure on Accounting Conservatism [Volume 7, Issue 26, 2018, Pages 17-30]
  • Total Quality Management (TQM) Total Quality Management; Communication Outside and Inside [Volume 7, Issue 27, 2018, Pages 75-90]
  • Tthe Value of the Stock Exchanges The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges [Volume 7, Issue 27, 2018, Pages 91-112]
V
  • Value-Stream Income Statement Comparing the roles of contribution income statement and value-stream income statement in Strategic performance measurement [Volume 7, Issue 25, 2018, Pages 5-20]