Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accountants The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
  • Accounting Standards Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
  • Adoption and Implementation The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
  • Article 141 of the Commercial Law Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
  • Auditing Institutions Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
  • Audit Report Lag Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
  • Audit Reports Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
  • Average Variance The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
B
  • Balanced Scorecard Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
  • Banking Transaction Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
  • Business Research Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
  • Business Strategies Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]
C
  • Capital structure’s reversibility The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
  • Change in Net Financial Assets Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
  • Change in Non-Cash Working Capital Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
  • Change in Non-Current Operating Assets Earnings Volatility and Audit Report Lag [Volume 12, Issue 45, 2023, Pages 105-124]
  • Classification Shifting Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
  • Climate-related Financial Disclosure Climate Change: Risks, Opportunities and Disclosure from a Corporate Perspective [Volume 12, Issue 48, 2023, Pages 45-62]
  • Climate Risk Climate Change: Risks, Opportunities and Disclosure from a Corporate Perspective [Volume 12, Issue 48, 2023, Pages 45-62]
  • Competence Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
  • Competitive Strategies Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
  • Comprehensive Plan Taxes The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
D
  • Develop a Model Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
  • Disclosure of Environmental Information The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
  • Discretionary Accrual The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
E
  • Earnings Management Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
  • Effective Components Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
  • Employees Motivation The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
F
  • Financial and Regulatory Criteria Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
  • Financial Astrology The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
  • Financial Literacy The Effect of Social Responsibility on the Relationship between Financial Literacy and Attitude Towards Money and Financial well-being [Volume 12, Issue 48, 2023, Pages 83-100]
  • Financial Market Dynamics A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
  • Fixed Asset Revaluation Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
  • Free Cash Flow The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
  • Fundamental uncertainty The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
  • Fuzzy Delphi A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
G
  • Green banking Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
H
  • Honesty and Integrity Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
I
  • Improve performance Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
  • Information technologies The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
  • Initial Public Offering (IPO) Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
  • Interpretive Structural Analysis A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
  • Investor Sentiment The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
  • ISM Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
J
  • Judgment and Decision Making in Auditing The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
K
  • Knowledge Management of Auditors The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]
L
  • Legal Financial Distress Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
M
  • Machine Learning methods Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
  • Managers' Cognitive Bias Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
  • Max Kyoda Identifying the Effective Components of Competitive Strategies in the Financial and Accounting Information of Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 45, 2023, Pages 41-56]
  • Mediated Moderation Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
  • Mixed Approach Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
  • Moderated Mediation Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
  • Moderating and Mediating Variables Conceptual Analysis of Moderator and Mediator Variables in Business Research [Volume 12, Issue 48, 2023, Pages 5-26]
  • Money Laundering Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
N
  • Neutrality.Auditor Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
  • Non discretionary Accrual The Impact of Accruals and Free Cash Flow on Financial Stability Using Genetic Algorithm [Volume 12, Issue 47, 2023, Pages 5-24]
O
  • Official Document and Certifying Document Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
  • Organizaition Function The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
P
  • Performance Evaluation Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
  • Planetary Movement The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
  • Political connection The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
  • Post IPO Return Investigating the Implication Expenses Classification Shifting on Post-IPO Stock Performance [Volume 12, Issue 46, 2023, Pages 65-88]
  • Probability of Detecting Money Laundering Developing a Model for the Probability of Money Laundering based on Qualitative Characteristics of Financial Reporting. [Volume 12, Issue 46, 2023, Pages 5-26]
  • Professional Consent The Impact of Comprehensive Tax Implementation on Organization Performance with Organizational Mediation and Job Satisfaction and Employee Motivations [Volume 12, Issue 48, 2023, Pages 115-136]
  • Professional Ethics Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
  • Profit Quality Investigating the Relationship Between the Company's Business Strategies and Management Ability in Times of Financial Crisis with Profit Quality [Volume 12, Issue 45, 2023, Pages 57-80]
Q
R
  • Raising Capital Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
  • R&D activities Develop a Model for Disclosure Research and Development Activities in Iranian Companies with an Emphasis on Accounting Standards [Volume 12, Issue 45, 2023, Pages 81-104]
  • Real Financial Distress Investigating the Effect of Revaluation of Fixed Assets Resulting from Legal and Real Financial Distress [Volume 12, Issue 47, 2023, Pages 25-50]
  • Regulations and Circulars Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
  • Repeated Articles 169 and 169 of the Law on Direct Taxes Tax Processing of Bank Transactions From a Legal-Economic Point of View [Volume 12, Issue 46, 2023, Pages 143-160]
  • Research and Development Costs The Relationship between Disclosure of Environmental Information and Research and Development Costs, Emphasizing the Moderating Role of Political Communication [Volume 12, Issue 47, 2023, Pages 91-112]
S
  • Securities Designing and Explaining the Pricing Model of Securities [Volume 12, Issue 45, 2023, Pages 5-22]
  • Social conservatism Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
  • Solar System The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
  • Spiritual intelligence Structural Equation Model Approach in the Test of Ethical Dimensions of Auditors under the Influence of Job Burnout and Spiritual Intelligence [Volume 12, Issue 46, 2023, Pages 115-142]
  • Stock Returns Predicting Stock Returns with Emphasis on the Role of Financial and Regulatory Criteria Using Machine Learning Methods [Volume 12, Issue 45, 2023, Pages 125-146]
  • Stock Returns The Moderating Effect of Investor Sentiment on and Stock Return's Mean-Variance Relationship [Volume 12, Issue 46, 2023, Pages 89-114]
  • Strategic Management Accounting Techniques Investigating The Impact of Managers' Social Conservatism on Company Performance Considering the Mediating Role of Application of Strategic Management Accounting Techniques [Volume 12, Issue 47, 2023, Pages 113-130]
  • Stress Auditors Interpretive Structural Modeling of Factors Affecting Auditors' Stress Management in the Process of Judging and Accrediting Financial Reports (Case Study: Tehran Auditing Institutions) [Volume 12, Issue 46, 2023, Pages 45-64]
  • Supplier and customer relations The Impact of Relations between the Supplier and the Customer on Capital Structure’s Reversibility with Moderating Role the Fundamental Uncertainty [Volume 12, Issue 47, 2023, Pages 51-70]
  • Sustainable Banking Sustainable Banking Practices to Improve Banking Industry Performance-Literature Review to Conceptual Framework [Volume 12, Issue 47, 2023, Pages 71-90]
  • Sustainable Supply Chain An Introduction to Sustainable Supply Chain Accounting [Volume 12, Issue 48, 2023, Pages 27-44]
  • Sustainable Supply Chain Accounting An Introduction to Sustainable Supply Chain Accounting [Volume 12, Issue 48, 2023, Pages 27-44]
T
  • Technology Acceptance Model The Factors Affecting the Adoption and Implementation of Information Technology: The Technology Acceptance Model [Volume 12, Issue 48, 2023, Pages 63-82]
  • Tehran Stock Exchange Designing and Validating a Model for Examining the Role of Managers' Cognitive Bias on the Performance of Companies Admitted to the Tehran Stock Exchange [Volume 12, Issue 46, 2023, Pages 27-44]
  • Theme analysis A Design the Dynamic Model of the Financial Market with Theme Analysis and an Interpretive Structural - Fuzzy Delphi Approach [Volume 12, Issue 47, 2023, Pages 131-154]
  • Time Analysis The Role of Financial Astrology in International Financial Markets [Volume 12, Issue 48, 2023, Pages 101-114]
  • Transformational Leadership The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management [Volume 12, Issue 45, 2023, Pages 23-40]