Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
  • Accounting Information Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach [Volume 13, Issue 51, 2024, Pages 21-40]
  • Accruals Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
  • Audit Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
  • Audit Committee Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
  • Audit Concepts Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
  • Audit Conceptual Framework Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
  • Audit fees A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
  • Audit fees The Effect of Capital Structure and Cash Holdings on Audit Fees [Volume 13, Issue 51, 2024, Pages 181-194]
  • Auditing The Effect of Audit Activities on Improving the Financial Performance of Public Hospitals in Mashhad [Volume 13, Issue 49, 2024, Pages 79-102]
  • Auditing The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract [Volume 13, Issue 50, 2024, Pages 27-50]
  • Auditing Team Norms Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
  • Auditors A Combination of Factors Influencing Auditors' Ethical Behavior to Maintain Public Confidence in the Profession [Volume 13, Issue 52, 2024, Pages 67-88]
  • Auditors' decision-making Explaining the Auditors' Intuitive Decision-Making Pattern with the Data Grounded Theory Approach: The Case Study of the Auditing Organization [Volume 13, Issue 52, 2024, Pages 47-66]
  • Auditors' Objectivity Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
  • Audit Postulates Comparative Study of Opinions and Views Presented in Auditing Principles and Concepts and Presenting a Proposed Model of the Audit Conceptual Framework [Volume 13, Issue 52, 2024, Pages 5-26]
  • Audit Quality Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
  • Audit Quality A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
B
  • Bank Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
  • Bank Social Responsibility and Efficiency of Banks [Volume 13, Issue 50, 2024, Pages 137-150]
  • Bankruptcy Prediction Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
  • Behavioral Finance The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
  • Board of Directors Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
C
  • Capital Market Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
  • Capital structure The Effect of Capital Structure and Cash Holdings on Audit Fees [Volume 13, Issue 51, 2024, Pages 181-194]
  • Cash Flow Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
  • Cashflows Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
  • CEO Narcissism The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
  • Change of auditor grade The Effect of Auditor's Specialization on the Relationship between the Change of Auditors' Rank and Re-presentation of Financial Statements [Volume 13, Issue 49, 2024, Pages 123-142]
  • Change of Head of Stock Exchange Organization Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
  • Company Size The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
  • Corporate Social Responsibility (CSR) Disclosure An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
  • Cost of Equity Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
  • Cost of Equity Investigating the Effect of Readability of Annual Financial Reports on the Cost of Equity with the Moderating Role of Reporting Tone [Volume 13, Issue 52, 2024, Pages 203-218]
  • Cost Stickiness The Role of Internal Controls on the Relationship Between Corporate Financial Constraints and Cost Stickiness [Volume 13, Issue 52, 2024, Pages 165-182]
D
  • Data Process Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method [Volume 13, Issue 52, 2024, Pages 145-164]
  • Deep Learning Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
  • Diani Flesh Criteria Investigating the Effect of Readability of Annual Financial Reports on the Cost of Equity with the Moderating Role of Reporting Tone [Volume 13, Issue 52, 2024, Pages 203-218]
  • Discretionary accruals Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
E
  • Economic Risks and Crises Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
  • Efficiency Social Responsibility and Efficiency of Banks [Volume 13, Issue 50, 2024, Pages 137-150]
  • Ethical Behavior A Combination of Factors Influencing Auditors' Ethical Behavior to Maintain Public Confidence in the Profession [Volume 13, Issue 52, 2024, Pages 67-88]
  • Exchange-Listed Banks Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
  • Export of Goods and Services The Effect of Managers' International Financial Experience on Corporate Tax Management [Volume 13, Issue 49, 2024, Pages 41-58]
F
  • Failure of "JCPOA" Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
  • Financial and non-financial criteria Explaining a Model of Stock Price Synchronicity by Meta-Heuristic Approach: Evidence of Financial and Non-Financial Criteria [Volume 13, Issue 52, 2024, Pages 27-46]
  • Financial Constraints The Role of Internal Controls on the Relationship Between Corporate Financial Constraints and Cost Stickiness [Volume 13, Issue 52, 2024, Pages 165-182]
  • Financial Distress Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
  • Financial Ratios Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]
  • Financial Reporting Frequency Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
  • Firm Bankruptcy, Forensic Accounting Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
  • Firm Value Impact of Partitioning Accruals on their Ability to Forecast Future Firm Value [Volume 13, Issue 51, 2024, Pages 63-82]
G
  • Gender and Behavioral Characteristics Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
  • Gender diversity Board Gender Diversity: From Theoretical Perspectives to Empirical Evidence [Volume 13, Issue 52, 2024, Pages 183-202]
  • Graphing Rough Sets The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
  • Grounded theory Explaining the Auditors' Intuitive Decision-Making Pattern with the Data Grounded Theory Approach: The Case Study of the Auditing Organization [Volume 13, Issue 52, 2024, Pages 47-66]
  • Grounded Theory Paradigm Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
  • Group Fuzzy Analytic Hierarchy Process (GFAHP) Prioritizing Factors Affecting the Effectiveness of Audit Committee [Volume 13, Issue 51, 2024, Pages 139-162]
I
  • Indexing of Corporate Citizenship Reporting of Banks Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach [Volume 13, Issue 51, 2024, Pages 21-40]
  • Inflationary Stagnation The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
  • Information Asymmetry Impact of Frequency of Financial Reporting on Information Asymmetry and Cost of Equity [Volume 13, Issue 51, 2024, Pages 119-138]
  • Information technology The Optimal and Practical Model of Information Technology in Auditing with a Pragmatic Approach Abstract [Volume 13, Issue 50, 2024, Pages 27-50]
  • Innovative performance The Impact of Institutional Ownership and Management Ownership on the Relationship between Shareholder Participation and Innovative Performance in Companeis Listed in Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 131-144]
  • Internal Controls The Role of Internal Controls on the Relationship Between Corporate Financial Constraints and Cost Stickiness [Volume 13, Issue 52, 2024, Pages 165-182]
  • International Experience of Managers The Effect of Managers' International Financial Experience on Corporate Tax Management [Volume 13, Issue 49, 2024, Pages 41-58]
  • Interpretive structural modeling Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange [Volume 13, Issue 50, 2024, Pages 51-68]
  • Iranian Capital Market Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
L
  • Legal Functions Fuzzy Inference Membrane Mapping to Evaluate Bankruptcy Legal Propositions in the Capital Market [Volume 13, Issue 52, 2024, Pages 89-110]
  • Legislative approach Examining Accounting Information in Determining the Dimensions Related to the Indexation of Corporate Citizenship Reporting of Banks: Deductive Perspective and Legislative Approach [Volume 13, Issue 51, 2024, Pages 21-40]
M
  • Management Accounting Techniques The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
  • Management Ownership The Impact of Institutional Ownership and Management Ownership on the Relationship between Shareholder Participation and Innovative Performance in Companeis Listed in Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 131-144]
  • Managers’ Organizational Identity The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
  • Market Making Activity Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
  • Market Making Funds Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
  • Meta-Synthesis Analysis A Combination of Factors Influencing Auditors' Ethical Behavior to Maintain Public Confidence in the Profession [Volume 13, Issue 52, 2024, Pages 67-88]
  • Modified Audit Opinions Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
O
  • Occurrence of "JCPOA" Investigating the Impact of the Change of the Head of the Stock Exchange Organization, the Occurrence and Failure of the JCPOA on the Price Bubble of Stocks Accepted in the Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 111-130]
  • Ohlson Residual Income Model An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
  • Opportunistic Financial Reporting The Function of Managers’ Organizational Identity in Assessing the Consequences of Opportunistic Financial Reporting: an extension of the raphography process [Volume 13, Issue 50, 2024, Pages 5-26]
P
  • Paradigm Model of Auditor's Professional Skepticism Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method [Volume 13, Issue 52, 2024, Pages 145-164]
  • Partners of Audit Institutions Diversity Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
  • Performance-Based Budgeting Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
  • Performance Sustainability The Effect of Company Size on the Strategic Role of Management Accounting Techniques in the Sustainability of Company Performance in during and before the Inflationary Stagnation Period [Volume 13, Issue 51, 2024, Pages 163-180]
  • Personality and Genetic Characteristics Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
  • Personality Types Investigating the Effect of Audit Team Norms and Auditor Personality Types on Auditor Objectivity [Volume 13, Issue 51, 2024, Pages 195-212]
  • Procedures A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
  • Professional Skepticism Explain the Theory for the Conceptual Model of Auditors' Professional Skepticism: By Mixed Method [Volume 13, Issue 52, 2024, Pages 145-164]
  • Public Sector The Effect of Audit Activities on Improving the Financial Performance of Public Hospitals in Mashhad [Volume 13, Issue 49, 2024, Pages 79-102]
R
  • R&D expenditures The Effect of CEO Narcissism on R&D Expenditures [Volume 13, Issue 49, 2024, Pages 103-122]
  • Readability of Annual Reports Investigating the Effect of Readability of Annual Financial Reports on the Cost of Equity with the Moderating Role of Reporting Tone [Volume 13, Issue 52, 2024, Pages 203-218]
  • Restatement of Financial Statements Diversity of Individual Characteristics of Audit Institutions Partners and Audit Quality [Volume 13, Issue 49, 2024, Pages 23-40]
  • Results-oriented budgeting Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
  • Risk appetite Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
S
  • Selection of Audit Institutions A Suitable Model for Improving the Level of Audit Quality with an Emphasis on Improving Procedures [Volume 13, Issue 50, 2024, Pages 93-114]
  • Semi-Strong Market Efficiency An Investigating Of The Relationship Between Disclosure Of Corporate Social Responsibility And Semi- Strong Stock Market Efficiency [Volume 13, Issue 49, 2024, Pages 5-22]
  • Service The Effect of Managers' International Financial Experience on Corporate Tax Management [Volume 13, Issue 49, 2024, Pages 41-58]
  • Stakeholder participation The Impact of Institutional Ownership and Management Ownership on the Relationship between Shareholder Participation and Innovative Performance in Companeis Listed in Tehran Stock Exchange [Volume 13, Issue 52, 2024, Pages 131-144]
  • Stock Liquidity Measuring the Effectiveness of Market Making Activity in Tehran Stock Exchange [Volume 13, Issue 51, 2024, Pages 101-118]
  • Stock price synchronicity Explaining a Model of Stock Price Synchronicity by Meta-Heuristic Approach: Evidence of Financial and Non-Financial Criteria [Volume 13, Issue 52, 2024, Pages 27-46]
  • Stock Returns Evaluating Performance of Firms in Financial Distress and Non-Distress situations with Emphasis on Relationship of Stock Returns and Cash Flows [Volume 13, Issue 49, 2024, Pages 59-78]
  • Strengthening knowledge and skills of human resources Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
  • Structural Model Design and Evaluation of a Structural Model of Factors Affecting Risk Appetite in Exchange-Listed Banks (Case Study: Human Resources in Exchange-Listed Banks in Tehran) [Volume 13, Issue 50, 2024, Pages 69-92]
T
  • Technical and structural reforms Effective Platforms and Strategies in Results-Oriented Performance-Based Budgeting: For executive bodies in the Kurdistan region of Iraq [Volume 13, Issue 51, 2024, Pages 41-62]
  • Trading Performance of Investors Presenting the Ideal Model of Trading Performance of Investors in the Capital Market of Iran [Volume 13, Issue 51, 2024, Pages 5-20]
W
  • Whale Optimization Algorithm Designing and Explaining the Bankruptc Forecasting Model of Companies Using Deep Learning Model Optimized with Whale Meta-Heuristic Algorithm. [Volume 13, Issue 51, 2024, Pages 83-100]