Accounting and Auditing Studies

Accounting and Auditing Studies

Keyword Index
A
C
  • Cash Holding Value The Effect of Audit Committee Characteristics on Additional Stock Returns with The Moderating Role of Holding The Company's Cash [Volume 14, Issue 54, 2025, Pages 93-114]
  • CEOs' Financial Knowledge The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
  • Corporate Governance Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
  • Corporate Governance Uncertainty in Macroeconomics Capital Structure The Effect of Corporate Governance on The Relationship between Uncertainty in Macroeconomics and Capital [Volume 14, Issue 53, 2025, Pages 75-90]
  • Corporate social responsibility disclosure Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
  • Cost Stickiness The Effect of Managers' Personal Motives on Investment Inefficiency: The Mediating Role of Cost Stickiness [Volume 14, Issue 54, 2025, Pages 27-46]
  • Cost Stickiness, Joint Auditor, Supply Chain The Effect of the Joint Auditor on Cost Stickiness in the Supply Chain by New Evidence from the Quantile Pattern [Volume 14, Issue 56, 2025, Pages 89-106]
  • Cost Stickiness, Joint Auditor, Supply Chain Investigating the Impact of Financial Ratios on Risk Dimensions with Emphasis on the Role of Company Operations Complexity Using Structural Equations [Volume 14, Issue 56, 2025, Pages 107-130]
  • Critical realism Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
D
  • Data Coverage Analysis, Property Insurance, Profitability Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis [Volume 14, Issue 56, 2025, Pages 131-144]
  • Debt Structure, Investment, Financial Helplessness Relationship between Debt Structure and Investment with Regard to Financial Distress [Volume 14, Issue 56, 2025, Pages 29-44]
  • Deep Learning Investigating the Effectiveness of Regression and Deep Learning Approaches to Detect Fraud in Financial Statements, Focusing on the Justification Dimension [Volume 14, Issue 56, 2025, Pages 5-28]
E
F
  • Financing Presenting The Proposed Model of Financing Mnicipalities Based on Assets (Case Study: Tehran Municipality) [Volume 14, Issue 53, 2025, Pages 91-106]
  • Firms performance Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
  • Fraud Theories, Fraud Models, Score Model, Developed Score Model Understanding the Multi-Dimensional Nature of Fraud: An Analysis of Contemporary Theories and Models [Volume 14, Issue 55, 2025, Pages 85-106]
I
J
  • Job Burnout The Effect of Organizational Climate, Role Transparency, Intention to Leave the Job and Job Burnout on Audit Quality and Performance [Volume 14, Issue 54, 2025, Pages 47-58]
L
  • Locus of control Investigating the Impact of source of control and Auditors' General Characteristics on their Job Performance [Volume 14, Issue 53, 2025, Pages 5-20]
M
  • Management Accounting Solutions to Resolve The Gap between Economics and Sociology Based Research in Management Accounting [Volume 14, Issue 54, 2025, Pages 115-134]
  • Management's Personal Motivations The Effect of Managers' Personal Motives on Investment Inefficiency: The Mediating Role of Cost Stickiness [Volume 14, Issue 54, 2025, Pages 27-46]
  • Managerial Ability The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
  • Meta-analysis Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
  • Moral hypocrisy Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
O
  • Ownership structure Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study [Volume 14, Issue 53, 2025, Pages 33-54]
P
  • Peer Firms Performance Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
  • Professional services Presenting a Model of Reducing Factors of Ethical Hypocrisy of Auditors in Professional Services with a Qualitative Approach [Volume 14, Issue 54, 2025, Pages 59-78]
R
  • Risk Management The Effect of CEO's Financial Distress on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's Financial Knowledge [Volume 14, Issue 54, 2025, Pages 5-26]
  • Role Transparency The Effect of Organizational Climate, Role Transparency, Intention to Leave the Job and Job Burnout on Audit Quality and Performance [Volume 14, Issue 54, 2025, Pages 47-58]
S
T
  • Tax Avoidance Investigating The Relationship between The Peer Firms Performance and Corporates Tax Avoidance operating in The Same Geographical Area [Volume 14, Issue 53, 2025, Pages 107-126]
  • Tax Avoidance Testing The Level of Tax Avoidance During The Financial Crisis By The Method Meta-Heuristic Algorithm [Volume 14, Issue 54, 2025, Pages 79-92]
  • The Auditor General Characteristics Investigating the Impact of source of control and Auditors' General Characteristics on their Job Performance [Volume 14, Issue 53, 2025, Pages 5-20]