Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accounting Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
  • Accruals Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
  • Accruals' Quality The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
  • Activity Based Budgeting Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
  • Adam Smith Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
  • Agency Theory Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
  • Audit Checklists Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
  • Audit Collaboration An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
  • Audit Committee The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
  • Audit fees The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
  • Auditing Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
  • Auditor Industry Specialization The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise [Volume 8, Issue 30, 2019, Pages 55-74]
  • Auditors Working in Audit Firms Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
B
  • Bertrand Competition Capital Structure and Competitiveness in Product Market (under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
  • Big Data Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
  • Budgeting Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
C
  • Capital structure Capital Structure and Competitiveness in Product Market (under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
  • CAPM Experimental Test and Evaluate the Possibility of Using Traditional CAPM Model and MCAPM in the Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 17-36]
  • CAPM Model The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
  • Cash Balances Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
  • Cash Surplus The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
  • Certified Accountants Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
  • Code of Ethics for Professionals Analysis of Compliance with Rules of Professional Conduct by Auditors Employed in Audit Firms [Volume 8, Issue 32, 2019, Pages 45-58]
  • Concentration of Ownership Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
  • Continuous Auditing An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
  • Corporate Governance The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
  • Corporate Governance Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
  • Corporate Governance and Profit Fluctuations Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
  • Cournot Competition Capital Structure and Competitiveness in Product Market (under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
  • Critical Accounting Introducing Alternatives to Thinking in Accounting: “Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
D
  • Discretionary accruals Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
  • Discretionary accruals Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
E
  • Earning Quality The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
  • Earnings Components Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
  • Earnings Management Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
  • Earnings Management Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
  • Effectiveness Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
  • Effectiveness Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
  • Employee Differential Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
  • Equation of Time The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
  • Ethical Sensitivity Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
F
  • FAMA & FRENCH Model The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
  • Financial Crime Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
  • Fraud Relevance of Big Data to Forensic Accounting [Volume 8, Issue 32, 2019, Pages 5-12]
G
  • Global Financial Crisis Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
  • Governing Elements The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
H
  • Hybrid method Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE; A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
I
  • Impulsivity Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
  • Independence of the Board Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
  • Industrial Spying The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
  • Information Disclosure The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
  • Initial Public Offering The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
  • Internal Audit An Integrated Continuous Auditing Approach [Volume 8, Issue 32, 2019, Pages 13-28]
  • Internal Controls Weaknesses The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
  • Internal Controls Weaknesses Severity The Effect of Internal Control Weakness Severity on Earnings Quality in Firms Enlisted in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 109-124]
  • Iranian Association of Certified Public Accountants Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
J
  • Job Satisfaction Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
L
  • Laughlin’s Schema Introducing Alternatives to Thinking in Accounting: “Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
M
  • Managerial Opportunism Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
  • Market Share Capital Structure and Competitiveness in Product Market (under Cournot and Bertrand Competition) [Volume 8, Issue 32, 2019, Pages 59-74]
  • Market Value The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]
  • MCAPM Experimental Test and Evaluate the Possibility of Using Traditional CAPM Model and MCAPM in the Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 17-36]
  • Middle Range Thinking Introducing Alternatives to Thinking in Accounting: “Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
N
  • Nicolo Machiavelli Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
  • Non-Systematic Risk The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
O
  • Off-Balance Sheet Accounting Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
  • Off-Balance Sheet Accounting’s Consequences And Solutions Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
  • Off-Balance Sheet Accounting’s Methods Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
  • Off-Balance Sheet Accounting’s Motivation Off-Balance Sheet Accounting: Motivation, Methods, Consequences and Solutions [Volume 8, Issue 29, 2019, Pages 5-16]
  • Operation Cash Flow Information Value of Earnings Components during the Global Financial Crisis [Volume 8, Issue 32, 2019, Pages 75-88]
  • Organizational Position Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
  • Over Investment The Impact of Product Market Competition on Investment Efficiency in Firms Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 71-88]
  • Ownership structure Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
P
  • Performance Activity Based Costing The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
  • Performance Evaluation Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE; A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
  • Petroleum and Petrochemical Industry Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management [Volume 8, Issue 31, 2019, Pages 75-86]
  • Political Expenditure Theory The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
  • Positive Theory Introducing Alternatives to Thinking in Accounting: “Critical Approach” and “Middle Range Thinking” [Volume 8, Issue 32, 2019, Pages 29-44]
  • Proactivity Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
  • Professional commitment Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
  • Profit Manipulation Investigating the Factors Affecting Unmanaged Profit by Management [Volume 8, Issue 31, 2019, Pages 59-74]
  • PROMETHEE Providing an Approach to Comprehensive Comparison and Ranking of Companies Using the AHP-PROMETHEE; A Case Study of Petrochemical Companies Listed On the Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 91-108]
  • Provided Capacity Cost The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
R
  • Red Flag Framework for Effective Use of Checklists in Auditing [Volume 8, Issue 29, 2019, Pages 103-120]
  • Regulations audit fees Investigating the effect of regulations requiring fees of audit services based (IACPA) on discretionary accruals-based earnings management companies listed in Tehran Stock Exchange [Volume 8, Issue 30, 2019, Pages 75-90]
  • Risk Management Relation Between Risk Management And Corporate Governance In FluctuationProfit [Volume 8, Issue 29, 2019, Pages 53-70]
S
  • South Pars Gas Company Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company [Volume 8, Issue 31, 2019, Pages 87-100]
  • Systematic risk The Relationship between Accruals Quality and Non-systematic Risk of Stocks [Volume 8, Issue 30, 2019, Pages 39-54]
T
  • The Audit Committee Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
  • The Cash Balance Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization [Volume 8, Issue 31, 2019, Pages 41-58]
  • The External Auditor Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
  • Theory of Signage The Role of Optional Disclosure of Financial Information in the Industrial Espionage of Companies [Volume 8, Issue 32, 2019, Pages 89-104]
  • The Senior Management Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran [Volume 8, Issue 31, 2019, Pages 23-40]
  • Thomas Hobbes Agency Theory and Financial Crime [Volume 8, Issue 29, 2019, Pages 37-52]
  • Time-Driven Activity-Based Costing The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
  • Toxic Triangle Antecedents to Unethical Corporate Conduct: Characteristics of the Complicit Follower [Volume 8, Issue 30, 2019, Pages 21-38]
  • Traditional Activity-Based Costing The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
  • Traditional Costing The Evolutionary of Products and Services Costing [Volume 8, Issue 31, 2019, Pages 5-22]
U
  • Under Investment and Investment Efficiency The Impact of Product Market Competition on Investment Efficiency in Firms Listed on Tehran Stock Exchange [Volume 8, Issue 29, 2019, Pages 71-88]
  • Underpricing Of Stocks The Effect of Selection of Governing Elements on the Pricing of Shares of Companies Approved by Tehran Stock Exchange: A Case Study of Initial Public Offering Companies [Volume 8, Issue 29, 2019, Pages 89-102]
  • Underreporting The Time by Auditor Effect of Professional Commitment and Organizational position on the Acceptance of Underreporting the Time by Auditor: Regarding to the Moderator Role of Job Satisfaction [Volume 8, Issue 30, 2019, Pages 5-20]
V
  • Value of Cash Assets The Impacts of Financial and Social Indicators on Adding Value of Entities [Volume 8, Issue 31, 2019, Pages 101-110]