Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accounting Training Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
  • Approvals Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
  • Article 141 Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
  • Audit Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
  • Audit Delay The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion [Volume 10, Issue 40, 2021, Pages 81-96]
  • Audit opinion The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion [Volume 10, Issue 40, 2021, Pages 81-96]
  • Audit Quality comprehensive measurement model of financial reporting transparency and evidence for the role of audit characteristics in improving it [Volume 10, Issue 38, 2021, Pages 69-86]
  • Audit Reports Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
B
  • Bankruptcy Risk The Impact of Corporate Social Responsibility on Bankruptcy Risk [Volume 10, Issue 37, 2021, Pages 25-40]
  • Behavioral Agency Model CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
  • Benefits of Environmental Reporting An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
C
  • Cognitive Processes Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
  • Companies Listed in the Stock Exchange The Impact of Corporate Social Responsibility on Bankruptcy Risk [Volume 10, Issue 37, 2021, Pages 25-40]
  • Conceptual Framework Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
  • Contractualism Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
  • Corporate Governance The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
  • Corporate Zakat Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
  • Credit risk The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
D
  • Decision-making Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
E
  • Earnings Management Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
  • Earnings Management The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
  • Earnings Quality Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
  • Economic Complexity Index The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
  • Economic Earning Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
  • Economic Growth The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
  • Economic Policy Uncertainty Economic Risk The effect of economic policy uncertainty using financial risk and economic risk criteria on stock crash risk [Volume 10, Issue 40, 2021, Pages 47-62]
  • Environmental Accounting An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
  • Environmental Reporting and Accounting An Overview of Environmental Accounting [Volume 10, Issue 39, 2021, Pages 35-54]
  • Environment Uncertainty The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
  • Ethical Judgment Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
  • Expertise comprehensive measurement model of financial reporting transparency and evidence for the role of audit characteristics in improving it [Volume 10, Issue 38, 2021, Pages 69-86]
F
  • Female managers CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
  • Female Members on Board Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
  • Financial Distress Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
  • Financial Literacy of Board Members Investigating the Evolutionary Relationship Between Female Managers and Financial Literacy in Preventing Earnings Management [Volume 10, Issue 37, 2021, Pages 59-72]
  • Financial Reporting The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
  • Financial Reporting Readability Investigating the Effects of Financial Reporting Readability on Tax Evasion and accrual quality [Volume 10, Issue 39, 2021, Pages 111-126]
  • Financial Risk. Stock Price Crash Risk The effect of economic policy uncertainty using financial risk and economic risk criteria on stock crash risk [Volume 10, Issue 40, 2021, Pages 47-62]
  • Financial Statement Fraud Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
  • Fixed Vector Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
  • Fraud Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
  • Fraud Detection Techniques Financial Statements Fraud and new techniques used to detect it [Volume 10, Issue 38, 2021, Pages 105-118]
G
  • Governmental Capital Assets Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting [Volume 10, Issue 38, 2021, Pages 87-104]
H
I
  • Idiosyncratic Risk CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
  • Inflation Accounting Inflation, Inflation accounting and Tax Justice [Volume 10, Issue 40, 2021, Pages 27-46]
  • Information Asymmetry Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
  • Information Feedback Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
  • Investors Sentiment Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
J
  • Judgment Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
L
  • Linear programming problem A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
  • Liquidity risk The Moderating Eeffect of Corporate Governance on the relationship between Liquidity and Credit Risk with the Performance of Banks [Volume 10, Issue 40, 2021, Pages 97-112]
M
  • Management Accountant Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
  • Management Accounting Conceptual Framework for Management Accounting Training [Volume 10, Issue 37, 2021, Pages 95-114]
  • Management Forecast Accuracy Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
  • Managers’ Discretionary Incentives The Challenges and Consequences of Economic Complexity Index & Economic Growth under Environment Uncertainty on Managers’ Discretionary Incentives in Financial Reporting [Volume 10, Issue 39, 2021, Pages 55-78]
  • Market Volatility Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
  • Markov Chains Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
  • Memory Factors Affecting on Memory Fallibility in Judgment and Decision Making [Volume 10, Issue 37, 2021, Pages 5-24]
  • Mixed Method The Ethical Climate is the Cause of the trauma on accountants and auditors [Volume 10, Issue 39, 2021, Pages 97-110]
  • Momentum Strategy Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
  • Moral Equity Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
O
P
  • Payroll A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
  • Practical Holistic Approach Governmental Capital assets: Practical Holistic Approach for assets recognition, and reporting [Volume 10, Issue 38, 2021, Pages 87-104]
  • Problem-Solving Styles Investigating the Effect of Problem-Solving Styles on Auditor Neutrality: A Test of Psychological-Behavioral Theory [Volume 10, Issue 40, 2021, Pages 113-130]
  • Professionalism Provided a Model of Characteristics of Management Accountants’ Professionalism Based on Ethical Judgment [Volume 10, Issue 39, 2021, Pages 5-20]
  • Profitability Accuracy Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
  • Psychological-Behavioral Theory Investigating the Effect of Problem-Solving Styles on Auditor Neutrality: A Test of Psychological-Behavioral Theory [Volume 10, Issue 40, 2021, Pages 113-130]
R
  • Real Earning Earning Quality: Great accounting challenge [Volume 10, Issue 38, 2021, Pages 23-38]
  • Receivable Accounts Receivable: An audit Simulation [Volume 10, Issue 39, 2021, Pages 79-96]
  • Recency Bias The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
S
  • Stochastic Process Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
  • Stock Returns Investigating the role of stock returns on the accuracy of management forecasts by modulating information asymmetry [Volume 10, Issue 40, 2021, Pages 63-80]
  • Systematic risk CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance [Volume 10, Issue 40, 2021, Pages 5-26]
T
  • Tax Evasion Investigating the Effects of Financial Reporting Readability on Tax Evasion and accrual quality [Volume 10, Issue 39, 2021, Pages 111-126]
  • Text Mining Technique Text-mining technique and prediction of financial distress [Volume 10, Issue 38, 2021, Pages 39-52]
  • The Timing of 52-Week High Price The Timing of 52-week High Price and Cross Stock Returns [Volume 10, Issue 39, 2021, Pages 21-34]
  • Traditional Accounting Indicators A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
  • Transition matrix Application of Stochastic Process Types of Markov Chains in Accounting [Volume 10, Issue 37, 2021, Pages 41-58]
  • Trauma The Ethical Climate is the Cause of the trauma on accountants and auditors [Volume 10, Issue 39, 2021, Pages 97-110]
V
  • Value-Based Criteria A Comprehensive Overview of The Traditional and New Criteria for Evaluating Financial Performance [Volume 10, Issue 37, 2021, Pages 73-94]
W
  • Winner and Loser Portfolios Market Volatility, Investors Sentiment and Momentum Strategy [Volume 10, Issue 38, 2021, Pages 53-68]
  • Work shift Scheduling A Payroll Optimization Problem for Homogeneous Personnel Shift Scheduling: A Case Study at Pasargad Hospital [Volume 10, Issue 37, 2021, Pages 115-130]
Z
  • Zakat Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
  • Zakat Accounting Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]
  • Zakat Standards Comparative Study of Corporate Zakat and its Rules and Standards in Islamic Countries [Volume 10, Issue 38, 2021, Pages 5-22]