Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accountability A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
  • Accounting Standards An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
  • Accounting Standards Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
  • Activity-Based Costing System Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
  • Agency Aheory Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
  • Artificial intelligence The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
  • Assessment Indictors Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
  • Asset Revaluation Surplus Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
  • Asymmetry of Cost Behavior The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
  • Audit Committee Characteristics The impact of audit committee characteristics on the implementation of internal audit recommendations in companies listed on the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 57-74]
  • Audit Committee Financial Expertise Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
  • Audit Committee Independence Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
  • Audit Committee Size Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
  • Audit Opinion Shopping Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
  • Auditor’s opinion Causes and Consequences of Audit Opinion Shopping [Volume 9, Issue 36, 2020, Pages 5-26]
B
  • Block Chain The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
C
  • Capital structure Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
  • Codification System Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
  • Company performance Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
  • Composition of Board The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
  • Corporate Governance Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
  • Corporate Governance Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
  • Cost Stickiness Theory The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
  • Cost Structure and Demand Uncertainty The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior [Volume 9, Issue 33, 2020, Pages 93-113]
  • Cross-Organizational Ethics Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
D
  • Delphi method Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
  • Disability) Presentation of Suitable Model Cost for Services Social Security Organization in Pension Department in Branch 22 in Tehran [Volume 9, Issue 35, 2020, Pages 75-88]
  • Disclosure Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
  • Disclosure of Information Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
  • Dividend Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
  • Dividend Policy Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
E
  • Earning Forecasting Theoretical Review on the Role of Corporate Social Responsibility (Cross-organizational Ethics) in Earning Forecasting by Investors [Volume 9, Issue 34, 2020, Pages 35-50]
  • Economic Incentives Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
  • Efficient Contracting Theories Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
  • Environmental Management Accounting The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
  • Executive Directors The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
  • Extensible Business Reporting Language (XBRL) Extensible Business Reporting Language (XBRL) Acceptance Model In Iranian National Tax Administration [Volume 9, Issue 36, 2020, Pages 85-98]
F
  • Fair Value Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
  • Financial Accounting Standards Board Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]
  • Financial Constraints Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
  • Financial Leverage Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
  • Financial Position of Competitors in the Market Investigation the relationship between competitors financial position in the product market and the quality of information disclosure [Volume 9, Issue 36, 2020, Pages 27-42]
  • Financial Ratios Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
  • Financial Reporting Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
  • Financial Reporting A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
  • Financial Reporting Frameworks An Overview of the Current Financial Reporting Frameworks [Volume 9, Issue 33, 2020, Pages 114-128]
  • Financial Sustainability Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
  • Financial Transparency A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
  • Firm Value Moderator Role of Financial Leverage and Dividend Policy on the Effect of Corporate Governance to Firm Value in Tehran Stock Exchange [Volume 9, Issue 34, 2020, Pages 5-20]
  • Fixed Asset Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
I
  • Information Asymmetry Some Recent Advances in the Theory of Financial Reporting and Disclosures [Volume 9, Issue 34, 2020, Pages 21-34]
  • International accounting standards Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
  • Internet of Things The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
  • Islamic treasury bills Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
K
  • Keywords Fraud Detection Model in Financial Statements BY Using Financial Equity Instruments [Volume 9, Issue 36, 2020, Pages 99-122]
L
M
  • Management Gender The Relationship Between Management Gender and Intellectual Capital Disclosure [Volume 9, Issue 36, 2020, Pages 43-62]
  • Management Ownership Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
  • Managerial Power Theories Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
  • Mass Balances The Use of Environmental Management Accounting (EMA) for Identifying Environmental Costs [Volume 9, Issue 35, 2020, Pages 37-48]
  • Mental Response Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
  • Modern Financing Tools Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
  • Multiple Theories The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
N
  • New Technologies Acceptance Models Extensible Business Reporting Language (XBRL) Acceptance Model In Iranian National Tax Administration [Volume 9, Issue 36, 2020, Pages 85-98]
  • Non-Executive Directors The Composition of Board Transition to a New Era [Volume 9, Issue 35, 2020, Pages 49-58]
O
  • Organizational Changes The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
  • Overconfidance Theoretical Basics of Managers' Optimism and its Measurement [Volume 9, Issue 33, 2020, Pages 5-24]
P
  • Paradigm The investigation of research paradigms in management accounting [Volume 9, Issue 36, 2020, Pages 63-84]
  • Profit Management Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks [Volume 9, Issue 34, 2020, Pages 99-120]
  • Public Sector Financial Sustainability Assessment Indicators in Public Sector [Volume 9, Issue 35, 2020, Pages 5-16]
  • Public Sector Accounting A Review of the Basics of Accounting and Financial Reporting System of Universities and Higher Education Institutions (Emphasis on Medical Universities) [Volume 9, Issue 35, 2020, Pages 17-36]
Q
R
  • Return on Shareholder’s Equity Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
  • Revaluation Revaluation of Fixed Assets Literature Review [Volume 9, Issue 34, 2020, Pages 51-66]
  • Robotic Automation Process The Impacts of Smart Contracts on Accounting and Auditing [Volume 9, Issue 35, 2020, Pages 89-102]
S
T
  • Tax Avoidance Impact of Audit Committee Characteristics on Tax Avoidance In the Listed Companies of the Tehran Stock Exchange [Volume 9, Issue 33, 2020, Pages 25-42]
  • Tax Avoidance Effect of Dividend Dividends on Company Tax Exclusion: Considering the Shareholder Value [Volume 9, Issue 36, 2020, Pages 123-140]
  • Team Production Theory Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
  • Tobin's Q Ratio Relation Capital Structure and Managerial Ownership with Firm Performance In the Tehran Stock Exchange`s Listed Companies [Volume 9, Issue 33, 2020, Pages 75-92]
  • Treasury Bills Islamic Treasury Bills: New Instrument for Financing [Volume 9, Issue 34, 2020, Pages 67-82]
U
  • Unintended Regulatory Consequences Theoretical perspective to the bonuses formulation process [Volume 9, Issue 33, 2020, Pages 43-56]
  • United States of America Introducing the Latest Development in World Accounting Standard Setting: American Accounting Standards Codification System [Volume 9, Issue 35, 2020, Pages 59-74]