Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accounting Accounting as Religion [Volume 11, Issue 42, 2022, Pages 93-110]
  • Accounting Concepts Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
  • Accounting conservatism The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
  • Accounting Information System Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
  • Accounting of religion Accounting as Religion [Volume 11, Issue 42, 2022, Pages 93-110]
  • Accounting papers Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
  • Aras Technique Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
  • ARDL Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
  • Audit Committee The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
  • Audit committee effectiveness Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
  • Auditing firm size Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
  • Auditor Change Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
  • Auditor’s Effort The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
  • Audit Report Lag The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
  • Audit System Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
B
  • Bargaining Power The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
  • Behavioral Finance Personality Traits, Emotional Intelligence of Investors and Their Risk Tolerance [Volume 11, Issue 43, 2022, Pages 105-120]
  • Binomial Test Procedure Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
  • Board of Directors The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
  • Book Keeping Systems Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
  • Budgeting Systems Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
C
  • Career Risk Managers The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
  • Company Information Environment And Level of Transparency Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
  • Company performance Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
  • Compensation Committee The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
  • Confirmatory Factor Analysis Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2022, Pages 27-52]
  • Corporate Governance Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
  • Corporate Governance The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
  • Corporate Governance Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
  • Corporate Governance The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
  • Corporate Governance Principles Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
  • Co-word Analysis Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
  • Customer concentration Customer Concentration and Stock Price Crash Risk: Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
  • Customer Relationship Management Customer Concentration and Stock Price Crash Risk: Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
E
F
  • Financial Distress Content analysis of financial distress [Volume 11, Issue 41, 2022, Pages 65-84]
  • Financial Reporting Accounting information system on corporate governance [Volume 11, Issue 41, 2022, Pages 5-22]
  • Fuzzy Delphi Logic The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
G
  • Goal Programming Method Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
H
  • Hormozgan Gas Company Preparation and Developmen of Corporate Governance Regulations (A Case study of Hormozgan Gas Company) [Volume 11, Issue 42, 2022, Pages 57-76]
I
  • IFRS Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge Actors and Organizational Distance between them by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
  • Innovation The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
  • Internal Auditors' Ethical Courage Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2022, Pages 5-26]
  • International Financial Reporting Standard No. 13 (IFRS13) Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
  • Interpretive Approach The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
  • Inventories Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
  • Investment Opportunities The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
  • IT Audit Assessment of Factors Affecting on Implementation of IT Audit from the Point of View of Auditors Using the CFA Technique [Volume 11, Issue 44, 2022, Pages 27-52]
J
  • Job Satisfaction The Effect of Auditors' Personality Traits on Job Satisfaction with Mediating Role of the Perception of Social Responsibility [Volume 11, Issue 44, 2022, Pages 91-112]
K
  • Knowledge transfer Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge Actors and Organizational Distance between them by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
L
  • Lauche Coefficient Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
M
  • Management Accounting Theory The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
  • Managerial slack Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
  • Measuring (Determining) Fair Value Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
  • Merger Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
  • Meta-Synthesis Qualitative Analysis Method Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
N
  • Nomination Committee The role and importance of audit, compensation and nomination committees in the board of Directors of companies [Volume 11, Issue 41, 2022, Pages 47-64]
  • Non-Systematic Risk Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
  • NSFR Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
O
  • Operational Budgeting Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
  • Optimal allocation of resources Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
P
  • Performance of Internal Audit System Model for Measuring the Performance of International Audit System [Volume 11, Issue 44, 2022, Pages 131-152]
  • Program budgeting Investigating the Impact of Budgeting Methods on Optimal Resource Allocation [Volume 11, Issue 44, 2022, Pages 69-90]
R
  • R&D expenditures The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
  • Risk Management Merge and improve risk management indicators [Volume 11, Issue 43, 2022, Pages 89-104]
S
  • Sarbins-Oxley Dimensions of the effectiveness of the audit committee after the Sarbins-Oxley law [Volume 11, Issue 41, 2022, Pages 85-102]
  • Scientometrics Scientometrics of Investment Efficiency Research in Iran (A Co-Word Analysis) [Volume 11, Issue 43, 2022, Pages 55-72]
  • Social conservatism The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Accounting Conservatism [Volume 11, Issue 42, 2022, Pages 77-92]
  • Source of internal control Evaluating the Effectiveness Model of Internal Auditors' Ethical Courage Functions [Volume 11, Issue 44, 2022, Pages 5-26]
  • Spatial Distance Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
  • Stickiness Investigating the relationship between inventory stickiness and firm performance [Volume 11, Issue 43, 2022, Pages 37-54]
  • Stock Price Crash Risk Customer Concentration and Stock Price Crash Risk: Evidence from Iranian firms [Volume 11, Issue 43, 2022, Pages 5-20]
  • Stock Returns The effect of stock returns and financial performance on the relationship between corporate governance and Company value [Volume 11, Issue 43, 2022, Pages 21-36]
  • Structuralism The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
  • Structuralism Schools The achievement of the ethical goals of ethics and professional behavior of certified public accountants in Iran based on structuralism ethical schools (using Delphi-fuzzy technique) [Volume 11, Issue 43, 2022, Pages 73-88]
  • Sustainability Disclosure Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
  • SWARA method Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks [Volume 11, Issue 41, 2022, Pages 23-46]
  • Symbolic Interactionism The Interpretive Paradigm in Management Accounting: Symbolic Interactionism and Structuralism [Volume 11, Issue 44, 2022, Pages 53-68]
  • Synchronization of Stock Prices Investigating the Effect of Accounting Concepts on Stock Price Synchronization [Volume 11, Issue 44, 2022, Pages 113-130]
  • Systematic risk Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
T
  • Tehran Stock Exchange Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
  • Tehran Stock Exchange Investigating the Impact of Institutional Ownership on the Relationship between Auditing Firm size and Managerial Slack in Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 41-56]
  • Thematic Analysis Identify the Components and Factors Affecting IFRS knowledge Transfer with Emphasis on knowledge Content, Knowledge Actors and Organizational Distance between them by theme Analysis Method [Volume 11, Issue 42, 2022, Pages 111-130]
  • The Regulation Of Audit Services Fees The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]
  • Timelines Audit Report Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 42, 2022, Pages 21-40]
  • Total Risk Relationship between Corporate Sustainability Disclosure and Risk [Volume 11, Issue 42, 2022, Pages 5-20]
  • Transparency The Impact of Information Transparency on Firm R&D Expenditures Regarding the Role of Career Risks Managers and Investment Opportunities [Volume 11, Issue 41, 2022, Pages 121-140]
  • Type of Audit Firm The Regulation of Audit Services Fees, the Type of Audit Firm and Audit Report Lag: The Analysis of the Bargaining Power and Auditor’s Effort Theories [Volume 11, Issue 41, 2022, Pages 103-120]