Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Abnormal Return The Impact of Accounting Conservatism on relationship between Value of Cash Holdings and firms abnormal return of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 30-41]
  • Accounting conservatism The Impact of Accounting Conservatism on relationship between Value of Cash Holdings and firms abnormal return of Listed Companies in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 30-41]
  • Accounting Standards A comparative study of financial regulation and supervision governing the public companies: critical analysis of the 39 and 44 State Public Auditing Act compare with Accrual Basis and Commercial Code [Volume 3, Issue 11, 2014, Pages 42-49]
  • Accrual of Earnings Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
  • Agency Theory Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
  • Auditor independence Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
  • Auditors Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
B
  • Bid-Ask spread Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
C
  • Capital structure The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
  • Cash flow of Earnings Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
  • Cluster analysis Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
  • Comprehensive Income A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
  • Corporate Governance Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
D
  • Diamond Fraud Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
E
  • Earnings Quality Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
  • Earnings Quality Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
  • Earnings smoothing Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
F
  • Factor analysis Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
  • Financial Leverage The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
  • Financial Position levels Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
  • Financial Reporting Empirical Measures of Earnings Quality [Volume 3, Issue 12, 2014, Pages 46-69]
  • Financial Reporting Accounting system structur for performance budgeting: Challenges and reforms [Volume 3, Issue 9, 2014, Pages 54-67]
  • Financial Statements A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
  • Firm growth The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
  • Firm Size The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
  • Fraud Triangle Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
G
  • Governmental Accounting Accounting system structur for performance budgeting: Challenges and reforms [Volume 3, Issue 9, 2014, Pages 54-67]
  • Government Ownership The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
  • Growth opportunity The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
I
  • IC importance Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
  • IC measurements Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
  • IC measurements’ models Intellectual capital literature review [Volume 3, Issue 10, 2014, Pages 64-81]
  • Institutional theory Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
  • Institutional theory Application of social and environmental information disclosure Theories [Volume 3, Issue 9, 2014, Pages 36-53]
  • Intangible Assets Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]
  • Investment Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
  • Investment Opportunities The effect of specific characteristics of companies on investment opportunities in firms accepted in Tehran Stock Exchange [Volume 3, Issue 11, 2014, Pages 50-65]
  • Investors’ perceptions Iranian Investors’ Perceptions of Auditor Independence In Tehran Stock Exchange [Volume 3, Issue 10, 2014, Pages 22-37]
L
  • Legitimacy theory Application of social and environmental information disclosure Theories [Volume 3, Issue 9, 2014, Pages 36-53]
  • Leverage ratios The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
M
  • Management Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
  • Management accounting chage The review of researches of stability and change in management accounting over time [Volume 3, Issue 12, 2014, Pages 108-120]
  • Market maker and Information asymmetry Theoretical Basis of Bid-Ask Spread and Methods of estimating it [Volume 3, Issue 9, 2014, Pages 88-100]
  • Mispricing Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
O
  • Operating Cash Flow Compared to operating profit, operating cash flow, operating cash flow components accruals in predicting future firm [Volume 3, Issue 10, 2014, Pages 52-63]
  • Operating income Compared to operating profit, operating cash flow, operating cash flow components accruals in predicting future firm [Volume 3, Issue 10, 2014, Pages 52-63]
P
  • Preventive Laws Diamond Fraud and Responsibilities of Managers and Auditors for the Prevention of Fraud [Volume 3, Issue 12, 2014, Pages 4-17]
  • Profit Relationship between social responsibility disclosure and institutional ownership [Volume 3, Issue 11, 2014, Pages 78-90]
  • Profitability On the relationship between working capital and profitability in listed firms of Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 18-29]
  • Profitability The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
Q
  • Qualitative Characteristics A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
R
  • R&D expenditures Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]
  • Routines The review of researches of stability and change in management accounting over time [Volume 3, Issue 12, 2014, Pages 108-120]
S
  • Segmentation Segmentation of Tehran banks customers by expected benefits [Volume 3, Issue 9, 2014, Pages 4-19]
  • Signaling hypothesis Dividend Changes and Future Earnings Performance [Volume 3, Issue 10, 2014, Pages 82-95]
  • Stock Liquidity The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
  • Stock liquidity proxies The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
  • Stock prices Earnings smoothing, mispricing of shares and investment of companies [Volume 3, Issue 11, 2014, Pages 20-29]
  • Strategic management accounting Management Accounting and Corporate Governance [Volume 3, Issue 10, 2014, Pages 4-21]
T
  • Tangibility The Effect of Firms’ Characteristics and Moderating Role of Government Ownership on Capital Structure in Tehran Stock Exchange [Volume 3, Issue 12, 2014, Pages 70-89]
  • Tehran Stock Exchange Earnings quality and Firms Financial position [Volume 3, Issue 11, 2014, Pages 4-19]
  • Tehran Stock Exchange The correlations between liquidity proxies in Tehran Stock Exchange (TSE) [Volume 3, Issue 9, 2014, Pages 68-79]
U
  • Users of Financial Statement A STUDY OF USEFULNESS OF PREPARING AND PRESENTING OF COMPREHENSIVE INCOME STATEMENT IN IRAN [Volume 3, Issue 12, 2014, Pages 90-107]
V
  • Voluntary Disclosure Accounting practices for intangible assets and challenges ahead [Volume 3, Issue 9, 2014, Pages 80-87]