Keyword Index

A

  • Abnormal Delay in Auditor Report The Effect of Information Risk on the Relationship between Abnormal Audit Report Delays and Abnormal Stock Returns [Volume 13, Issue 1, 2021, Pages 31-66]
  • Abnormal Return The Effect of Information Risk on the Relationship between Abnormal Audit Report Delays and Abnormal Stock Returns [Volume 13, Issue 1, 2021, Pages 31-66]
  • Accounting Distortions Investigating the Impact of Culture on Accounting Distortions [Volume 13, Issue 1, 2021, Pages 1-29]
  • Accrual Anomaly Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]
  • Aggressive tax policy Investigating the usefulness of Relief and correlation variable selection methods in predicting and identifying optimal predictor variables affecting aggressive tax policy [Volume 13, Issue 1, 2021, Pages 335-377]
  • Arbitrage Pricing Model Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]
  • Audit Firms Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • Auditing Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]

B

  • Balanced Scorecard Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]

C

  • Capital Assets Pricing Model Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]
  • Cement Industry Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization [Volume 13, Issue 2, 2021, Pages 227-267]
  • CEO Media Exposure CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • Culture Investigating the Impact of Culture on Accounting Distortions [Volume 13, Issue 1, 2021, Pages 1-29]

D

  • Disclosure Level Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]

E

  • Effectiveness Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Error Modeling Financial Reporting Bias [Volume 13, Issue 1, 2021, Pages 161-189]
  • Expected stock returns Comparison of explanatory power of linear in models predicts expected stock returns [Volume 13, Issue 2, 2021, Pages 1-35]

F

  • Fama-French Five-Factor Model Comparison of the ability of AdaBoost machine learning algorithm to explain the accrual anomaly using arbitrage pricing model, capital asset pricing model and Fama-French five-factor model [Volume 13, Issue 1, 2021, Pages 261-298]
  • Female Auditors Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]
  • Financial Reporting Opacity The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]
  • Financial reporting quality The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]
  • Financial reporting quality The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]
  • Financial statement comparability The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]
  • Fraud Modeling Financial Reporting Bias [Volume 13, Issue 1, 2021, Pages 161-189]
  • Fraud Detection Capability The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]

G

  • Gender Socialization Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Generalized Method of Moments CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • Glass Ceiling Beliefs Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]

H

  • Hierarchy Investigating the Impact of Culture on Accounting Distortions [Volume 13, Issue 1, 2021, Pages 1-29]

I

  • Income Tax Accounting Present A Framework For Income Tax Accounting In Iran [Volume 13, Issue 2, 2021, Pages 69-96]
  • Independence And Competence of internal audit Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Industry Impact Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]
  • Information asymmetry Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]
  • Information asymmetry Investigating the effect of information asymmetry on incorrect stock pricing with emphasis on the role of corporate political communication [Volume 13, Issue 2, 2021, Pages 387-419]
  • Information asymmetry between manager and auditor The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]
  • Information Risk The Effect of Information Risk on the Relationship between Abnormal Audit Report Delays and Abnormal Stock Returns [Volume 13, Issue 1, 2021, Pages 31-66]
  • Internal audit unit Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Internal Control Weakness The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]
  • International Financial Reporting Standard Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Investor Sentiment The effect of investor sentiment on Value Relevance of Accounting Information [Volume 13, Issue 2, 2021, Pages 97-122]
  • Iranian Audit Profession Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]

K

  • Keywords: CEO's financial knowledge The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]
  • Key words: Financial reporting bias Modeling Financial Reporting Bias [Volume 13, Issue 1, 2021, Pages 161-189]
  • Keywords: Gender Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Keywords: internal audit effectiveness The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor [Volume 13, Issue 1, 2021, Pages 101-129]

M

  • Managerial Ability The Effect of CEO's financial knowledge on Audit Quality: Considering the Moderating Effect of Managerial Ability CEO's financial knowledge [Volume 13, Issue 1, 2021, Pages 299-334]
  • Meta Synthesis Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Mixed method approach Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization [Volume 13, Issue 2, 2021, Pages 227-267]
  • Model of financial performance based on accounting management Develop a model for improving the financial performance of cement companies based on management accounting tools and their prioritization [Volume 13, Issue 2, 2021, Pages 227-267]
  • Moral development Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Multi-grounded theory Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Myers-Briggs Personality Types Indicator The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]

P

  • Performance Study of the effect public sector organizations’ accountability in the relationship between financial reporting quality and their performance [Volume 13, Issue 2, 2021, Pages 123-155]
  • Positive Accounting Theories Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]
  • Professional Skepticism The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]
  • Psychological empowerment Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]

R

  • Restatement Modeling Financial Reporting Bias [Volume 13, Issue 1, 2021, Pages 161-189]

S

  • Seemingly Unrelated Regression CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • Social Learning Theory Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Social Role Theory Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]
  • Stock Price Synchronicity CEO Media Exposure and Stock Price Synchronicity: Simultaneous Equations System [Volume 13, Issue 2, 2021, Pages 197-226]
  • Stock returns The effect of investor sentiment on Value Relevance of Accounting Information [Volume 13, Issue 2, 2021, Pages 97-122]
  • Strategy Map Balanced Scorecard and Strategy Map for Iranian Audit Firms [Volume 13, Issue 2, 2021, Pages 343-386]
  • Structural Equation Relationship between the attributes of the internal audit activity and the adoption and implementation of international financial reporting standards [Volume 13, Issue 2, 2021, Pages 311-341]
  • Sustainable development Providing a model of relationship between factors affecting the level of disclosure of environmental, social and economic information of companies and information asymmetry based on positive accounting theories with the industry impact approach [Volume 13, Issue 1, 2021, Pages 225-260]

T

  • Tax Allocation Present A Framework For Income Tax Accounting In Iran [Volume 13, Issue 2, 2021, Pages 69-96]
  • Tax Disclosure Present A Framework For Income Tax Accounting In Iran [Volume 13, Issue 2, 2021, Pages 69-96]
  • Tax Measurement Present A Framework For Income Tax Accounting In Iran [Volume 13, Issue 2, 2021, Pages 69-96]
  • Theory of Planned Behavior The study of the relationship between Personality Types, Experience, Gender, and external Auditors' Fraud Detection Capability (The mediating effects of Professional Skepticism) [Volume 13, Issue 1, 2021, Pages 67-100]
  • Turnover intention Identifying and conceptualizing the effective factors on professional turnover intention in Audit profession [Volume 13, Issue 2, 2021, Pages 269-309]
  • Turnover Intentions Investigating the Effect of Female Auditors’ Glass Ceiling Beliefs on Tenure Intentions: The Mediating Variable Role of Psychological Empowerment [Volume 13, Issue 2, 2021, Pages 37-68]

V

  • Value Relevance of Accounting Information The effect of investor sentiment on Value Relevance of Accounting Information [Volume 13, Issue 2, 2021, Pages 97-122]
  • Value Relevance of Earning The effect of Financial Statement Comparability on Value Relevance of Earning and Book value with Emphasis on Financial Reporting Opacity and Internal Control Weakness [Volume 13, Issue 1, 2021, Pages 379-409]

W

  • Whistleblowing Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions [Volume 13, Issue 1, 2021, Pages 131-159]