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]
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