Keyword Index

A

  • Agency Theory A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
  • Asymmetric Costs Behavior  Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 103-132]
  • Audit Committee the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 231-268]

B

  • Benford's Law Cosmetic Earnings (Losses) and Debt Management with Emphasis on Corporate Governance Role [Volume 12, Issue 2, 2020, Pages 1-26]

C

  • Cash Management Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 321-350]
  • Coercive pressure The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
  • Competency and Performance of Internal Audit Work A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts [Volume 12, Issue 2, 2020, Pages 293-319]
  • Contractibility A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
  • Contract theory A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
  • Corporate Board the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 231-268]
  • Corporate Governance the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 231-268]
  • Corporate Governance   Cosmetic Earnings (Losses) and Debt Management with Emphasis on Corporate Governance Role [Volume 12, Issue 2, 2020, Pages 1-26]
  • Cosmetic Earnings Cosmetic Earnings (Losses) and Debt Management with Emphasis on Corporate Governance Role [Volume 12, Issue 2, 2020, Pages 1-26]
  • Costs Stickiness Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 103-132]

D

  • Disclosure quality Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 321-350]
  • Down-to-Up Volatility The Effect of Risk Disclosure and its Types on Crash Stock Price Risk [Volume 12, Issue 2, 2020, Pages 191-229]

E

  • Earnings informativeness Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 133-158]
  • Earnings informativeness The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 159-190]
  • Earnings Response Coefficient Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 133-158]
  • Earnings Response Coefficient The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 159-190]
  • Employees Adjustment Costs Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 103-132]

I

  • Independence A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts [Volume 12, Issue 2, 2020, Pages 293-319]
  • Institutional Theory The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
  • Internal Audit Quality A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts [Volume 12, Issue 2, 2020, Pages 293-319]
  • Investment Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-102]

K

  • Keywords: Accounting Information System Adoption The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
  • Keywords: Audit Report Readability the Impact of Corporate Governance Mechanisms on Readability of Audit Report [Volume 12, Issue 2, 2020, Pages 231-268]
  • Keywords: Disclosure of Risk The Effect of Risk Disclosure and its Types on Crash Stock Price Risk [Volume 12, Issue 2, 2020, Pages 191-229]
  • Keywords: Earnings Co-movement Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 133-158]
  • Keywords: Earnings Co-movement The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 159-190]
  • Keywords: Employees Skill level Employees Skill and Sticky Wages [Volume 12, Issue 2, 2020, Pages 103-132]
  • Keywords: Internal Audit A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts [Volume 12, Issue 2, 2020, Pages 293-319]
  • Keywords: Multi-Factor Asset Pricing Model Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-102]
  • Keywords: overconfidence Investigating the Mediating Role of Overconfidence on the Effect of Senior Managers' Personality Traits on Financial Distress of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 269-292]
  • Keywords: Stock price crash risk Presented a model for explaining the stock price crash risk with mediating role of agency cost [Volume 12, Issue 2, 2020, Pages 321-350]

L

  • Losses and Debt Management Cosmetic Earnings (Losses) and Debt Management with Emphasis on Corporate Governance Role [Volume 12, Issue 2, 2020, Pages 1-26]

N

P

  • Performance Expectancy The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]
  • Performance Measurement Systems A Review of the Role of Contractibility in Performance Measurement System (Case Study: Mashhad Municipality) [Volume 12, Issue 1, 2020, Pages 263-298]
  • Personality Traits Investigating the Mediating Role of Overconfidence on the Effect of Senior Managers' Personality Traits on Financial Distress of Companies Listed in Tehran Stock Exchange [Volume 12, Issue 2, 2020, Pages 269-292]
  • Profitability Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-102]

S

  • Stock Market Value Developing Fama and French Multi-Factor Pricing Model Using a Fundamental Factor Based on Accounting Characteristics [Volume 12, Issue 2, 2020, Pages 65-102]
  • Stock price crash risk The Effect of Risk Disclosure and its Types on Crash Stock Price Risk [Volume 12, Issue 2, 2020, Pages 191-229]

U

  • Unexpected earnings Identifying Factors Influencing Tendency to Cheat in Accounting by Emphasizing Fraud Triangle Theory [Volume 12, Issue 2, 2020, Pages 133-158]
  • Unexpected earnings The effect of Earnings Co-movement on Quarterly Earnings Response Coefficient [Volume 12, Issue 2, 2020, Pages 159-190]
  • Unified Theory of Acceptance and Use of Technology The study of Institutional Pressures Effects on Accountants' Intentions of Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of Technology [Volume 12, Issue 2, 2020, Pages 27-63]