Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accounting Standards Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
  • Accounting Standards Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
  • Accounting Standards of Iran The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
  • Adoption International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
  • Agency costs Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
  • Agency Theory Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
  • Assessment process The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
  • Auditing Cognitive Biases in Audit Professional Judgment [Volume 4, Issue 13, 2015, Pages 74-87]
B
  • Balanced Scorecard Meisam Vahediyan * Instructor of Accounting department, Islamic Azad University, Bardaskan Branch Ali Taghavi Moghadam Instructor of Accounting department, Islamic Azad University, Bojnourd Branch [Volume 4, Issue 13, 2015, Pages 54-73]
  • Behavioral biases A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
  • Business Bank Analyzing the Impact of Accounting Information System (AIS) on Management Decision Making (Case study: Managers of Kermanshah Bank) [Volume 4, Issue 14, 2015, Pages 58-73]
C
  • Capital Markets A look at the Particle Swarm Optimization algorithm in the capital market [Volume 4, Issue 13, 2015, Pages 20-31]
  • Capital need theory Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
  • Cash Flow Statement Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
  • Challenges International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
  • Challenges of Human Resource Accounting Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
  • Classification Information Calcification Patterns In Cash Flow Statement [Volume 4, Issue 15, 2015, Pages 86-95]
  • Convergence International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
  • Corporate Governance The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
  • Corruption Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
  • COSO Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
  • Cost of Capital Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
D
  • DEA Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
  • Diffusion Theory Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
  • Distributional principle Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
E
  • Earnings Management The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
  • Earnings Quality The Effect of Earnings Management on the Relationship between Corporate Governance and Earnings Quality [Volume 4, Issue 15, 2015, Pages 44-57]
  • Earnings Response Coefficient The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
  • Earnings transparency Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
  • Efficiency Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
  • Efficient market hypothesis A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
  • Enterprise Risk Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
F
  • Family firms Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
  • Firm Value Examining effect of earnings transparency on expected cost of capital in Tehran Stock Exchange [Volume 4, Issue 15, 2015, Pages 28-43]
  • Forensic Accounting Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
  • Fraud Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
  • Fundamental Accounting Variables Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
G
  • Governmental Accounting Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
H
  • Human Resource Accounting Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
  • Human Resource Costing Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
  • Human Resource Valuation Human Resource Accounting an organization's most valuable asset accounting [Volume 4, Issue 14, 2015, Pages 32-43]
I
  • Ignorant society Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
  • Independent Auditing Forensic accounting and its role in prevention and detection of fraud [Volume 4, Issue 16, 2015, Pages 44-57]
  • Industrial Accounting Study of Cost Price Accounting in Iranian State Companies [Volume 4, Issue 16, 2015, Pages 74-83]
  • Information Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
  • Innovation Innovation in Governmental Accounting and Diffusion Theory [Volume 4, Issue 15, 2015, Pages 4-15]
  • Internal Control Framework Review the importance of implementation internal control system based on the COSO framework [Volume 4, Issue 15, 2015, Pages 58-71]
  • Internal Controls over Financial Reporting (ICFR) The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
  • International Financial Reporting Standards International Convergence and Implementation of International Financial Reporting Standard [Volume 4, Issue 14, 2015, Pages 74-83]
  • Islamic accountancy Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
  • Islamic management accountancy Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
  • Islamic values Islamic management accountancy [Volume 4, Issue 13, 2015, Pages 32-39]
L
  • LASSO Shrinkage Method Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
  • Legitimacy theory Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
M
  • Material misstatement The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
  • Momentum & reversal strategy A study of behavioral factors and the effect of conservatism bias on investors' trading behaviors. [Volume 4, Issue 14, 2015, Pages 4-15]
N
  • Neutrality principle Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
  • Nonfamily firms Family ownership, nonfamily ownership and Agency costs [Volume 4, Issue 16, 2015, Pages 16-31]
P
  • Particle Swarm Optimization Algorithm A look at the Particle Swarm Optimization algorithm in the capital market [Volume 4, Issue 13, 2015, Pages 20-31]
  • Performance Evaluation Meisam Vahediyan * Instructor of Accounting department, Islamic Azad University, Bardaskan Branch Ali Taghavi Moghadam Instructor of Accounting department, Islamic Azad University, Bojnourd Branch [Volume 4, Issue 13, 2015, Pages 54-73]
  • Performance Evaluation Criteria The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
  • Prime Cost, accounting standards, State Companies, Accounting Systems Study of Cost Price Accounting in Iranian State Companies [Volume 4, Issue 16, 2015, Pages 74-83]
  • Privatization Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA) [Volume 4, Issue 15, 2015, Pages 72-85]
  • Proprietary costs Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
Q
  • Quality Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
R
S
  • Signalling theory Factors influencing voluntary disclosure of information (Theories and Applications) [Volume 4, Issue 16, 2015, Pages 32-43]
  • Significant deficiency The process of evaluating the internal controls governing financial reporting in an integrated approach to financial auditing [Volume 4, Issue 13, 2015, Pages 88-100]
  • Stock Return Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]
T
  • Tehran Stock Exchange The Effects of accounting standards of 30 and 31 on Performance evaluation criteria and Earnings Response Coefficient in Listed Companies of Tehran Stock Exchange [Volume 4, Issue 14, 2015, Pages 84-95]
U
  • User primacy principle Methodological Foundations of Accounting Standardsetting [Volume 4, Issue 15, 2015, Pages 16-27]
V
  • Valuation Earnings Quality and its characteristics from Valuation and agancy perspectives [Volume 4, Issue 13, 2015, Pages 4-19]
  • Valuation model Clean Surplus Model and Important of Dirty Surplus Items [Volume 4, Issue 14, 2015, Pages 16-31]
  • Variable selection Stock Return Prediction via LASSO Shrinkage Method [Volume 4, Issue 13, 2015, Pages 40-53]