Empirical Studies in Financial Accounting

Editorial Boards

Submit Manuscript

Article Processing Charges

Contact Us

Keyword Index
A
  • Accountants' identity Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory [Volume 18, Issue 72, 2021, Pages 139-168]
  • Accounting Comparability Accounting Comparability and Audit Effort [Volume 18, Issue 70, 2021, Pages 113-138]
  • Accounting information quality Political Connections and Accounting Information Quality: Evidence from Financial Restatement [Volume 18, Issue 71, 2021, Pages 1-32]
  • Accounting‌ narratives Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management [Volume 18, Issue 72, 2021, Pages 169-192]
  • Accrual Earnings Management Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality [Volume 18, Issue 71, 2021, Pages 171-200]
  • Actor-Network –Theory Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory [Volume 18, Issue 72, 2021, Pages 139-168]
  • Adaptive Neural-Fuzzy Inference System Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [Volume 18, Issue 71, 2021, Pages 87-112]
  • Alignment Theory CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [Volume 18, Issue 70, 2021, Pages 167-193]
  • Asset Revaluation Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing [Volume 18, Issue 71, 2021, Pages 143-170]
  • Audit committee (AC) The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [Volume 18, Issue 69, 2021, Pages 29-54]
  • Audit delay Accounting Comparability and Audit Effort [Volume 18, Issue 70, 2021, Pages 113-138]
  • Auditor efforts The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [Volume 18, Issue 69, 2021, Pages 29-54]
  • Auditor expertise The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [Volume 18, Issue 69, 2021, Pages 29-54]
  • Auditors Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization) [Volume 18, Issue 70, 2021, Pages 139-166]
  • Audit Pricing The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange [Volume 18, Issue 72, 2021, Pages 79-107]
  • Audit Quality Investigating the Moderating Effect of Auditing Quality on the Relationship between Financial Reporting Quality and Initial Public Offerings (IPOs) Underpricing [Volume 18, Issue 69, 2021, Pages 115-144]
  • Audit Quality Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality [Volume 18, Issue 71, 2021, Pages 171-200]
B
  • Bank The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange [Volume 18, Issue 70, 2021, Pages 27-50]
  • Behavior Entropy Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization) [Volume 18, Issue 70, 2021, Pages 139-166]
C
  • Capital expenditure Managerial Ability and Risk-taking Behavior of a Company [Volume 18, Issue 72, 2021, Pages 109-137]
  • CEO human capital Modeling for CEO Human Capital Measurement by Shannon Entropy Index and It’s Effect on Earnings Forecasts Quality [Volume 18, Issue 69, 2021, Pages 55-84]
  • CEO overconfidence The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [Volume 18, Issue 72, 2021, Pages 57-77]
  • CEO Power CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [Volume 18, Issue 70, 2021, Pages 167-193]
  • Combinational method of teaching Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
  • Corporate Cash Holdings The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [Volume 18, Issue 72, 2021, Pages 57-77]
  • Corporate diversification strategy The Effect of Diversification Strategies on Inventory Performance [Volume 18, Issue 71, 2021, Pages 113-142]
  • Corporate Governance mechanisms Accounting Comparability and Audit Effort [Volume 18, Issue 70, 2021, Pages 113-138]
  • Credit Ratings The Effect of Investment and Credit Ratings on Relationship between Internal Control Weakness and Firm Value [Volume 18, Issue 69, 2021, Pages 145-173]
  • Critical Thinking Recognize the Approaches of Critical Thinking of Auditors and Its Representation in the form of Link Analysis(IQA) [Volume 18, Issue 69, 2021, Pages 185-210]
  • Critical thinking stimuli Recognize the Approaches of Critical Thinking of Auditors and Its Representation in the form of Link Analysis(IQA) [Volume 18, Issue 69, 2021, Pages 185-210]
  • Cumulative Abnormal Return Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing [Volume 18, Issue 71, 2021, Pages 143-170]
  • Cumulative Prospect Theory Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 18, Issue 70, 2021, Pages 51-77]
D
  • Decision making Managerial Ability and Risk-taking Behavior of a Company [Volume 18, Issue 72, 2021, Pages 109-137]
  • Disclosure Volume The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process [Volume 18, Issue 70, 2021, Pages 79-112]
E
  • Earnings management Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management [Volume 18, Issue 72, 2021, Pages 169-192]
  • Earnings Manipulation Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 18, Issue 70, 2021, Pages 51-77]
  • Entrenchment Theory CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [Volume 18, Issue 70, 2021, Pages 167-193]
  • Entropy Presentation the Pattern of Behavioral Entropy in Auditors (Case Study: the Audit Organization) [Volume 18, Issue 70, 2021, Pages 139-166]
  • Ethical competencies Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
  • External Auditor’s Reliance Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [Volume 18, Issue 69, 2021, Pages 85-113]
  • Extreme market condition The investigation of relationship between the herd behavior of investors and idiosyncratic risk: evidence from the Tehran stock exchange [Volume 18, Issue 71, 2021, Pages 33-56]
F
  • Family Ownership CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [Volume 18, Issue 70, 2021, Pages 167-193]
  • Financial Reporting Tone The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange [Volume 18, Issue 72, 2021, Pages 79-107]
  • Financial Report Readability Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [Volume 18, Issue 71, 2021, Pages 57-86]
  • Financial Reports Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [Volume 18, Issue 71, 2021, Pages 87-112]
  • Financial Restatement Political Connections and Accounting Information Quality: Evidence from Financial Restatement [Volume 18, Issue 71, 2021, Pages 1-32]
  • Financial Statement Quality Indexes A Pattern for Measuring Quality of Financial Statements [Volume 18, Issue 72, 2021, Pages 1-25]
  • Financing Constraint Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing [Volume 18, Issue 71, 2021, Pages 143-170]
  • Firm’s excess return The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [Volume 18, Issue 72, 2021, Pages 57-77]
  • Fraud risks The Role of Independent Auditors and Audit Committees in Mitigating the Fraud Risks with Emphasis on the Reduction of In Consistencies between Financial and Non-Financial Measures [Volume 18, Issue 69, 2021, Pages 29-54]
I
  • Idiosyncratic Risk The investigation of relationship between the herd behavior of investors and idiosyncratic risk: evidence from the Tehran stock exchange [Volume 18, Issue 71, 2021, Pages 33-56]
  • Information Asymmetry The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange [Volume 18, Issue 70, 2021, Pages 27-50]
  • Information Asymmetry Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [Volume 18, Issue 71, 2021, Pages 57-86]
  • Initial Public Offering Investigating the Moderating Effect of Auditing Quality on the Relationship between Financial Reporting Quality and Initial Public Offerings (IPOs) Underpricing [Volume 18, Issue 69, 2021, Pages 115-144]
  • Institutional ownership Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [Volume 18, Issue 71, 2021, Pages 57-86]
  • Internal Auditing Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [Volume 18, Issue 69, 2021, Pages 85-113]
  • Internal Control Weakness The Effect of Investment and Credit Ratings on Relationship between Internal Control Weakness and Firm Value [Volume 18, Issue 69, 2021, Pages 145-173]
  • International diversification The Effect of Diversification Strategies on Inventory Performance [Volume 18, Issue 71, 2021, Pages 113-142]
  • Inventory performance The Effect of Diversification Strategies on Inventory Performance [Volume 18, Issue 71, 2021, Pages 113-142]
L
  • Loss-aversion Explaining Managerial Incentives for Earnings Manipulation Using Cumulative Prospect Theory (Case Study: Companies Listed in Tehran Stock Exchange) [Volume 18, Issue 70, 2021, Pages 51-77]
M
  • Management Training Ground Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [Volume 18, Issue 69, 2021, Pages 85-113]
  • Managerial Ability Managerial Ability and Risk-taking Behavior of a Company [Volume 18, Issue 72, 2021, Pages 109-137]
  • Measure of Quality of Financial Statements A Pattern for Measuring Quality of Financial Statements [Volume 18, Issue 72, 2021, Pages 1-25]
  • Money Illusion Investigating Market Reaction to Asset Revaluation and Its Effect on Firm’s Access to Financing [Volume 18, Issue 71, 2021, Pages 143-170]
N
  • Narcissism Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management [Volume 18, Issue 72, 2021, Pages 169-192]
  • Numerical Information The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process [Volume 18, Issue 70, 2021, Pages 79-112]
O
  • Objectivity Level of the External Auditor’s Reliance Decision on the Internal Auditors Function as a Management Training Ground [Volume 18, Issue 69, 2021, Pages 85-113]
  • Optimistic tone Investigating the Relationship between Managers' Narcissism and the Optimistic Tone of Financial Reporting: The Adjusting Role of Earnings Management [Volume 18, Issue 72, 2021, Pages 169-192]
  • Optimization Algorithms Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [Volume 18, Issue 71, 2021, Pages 87-112]
  • Over investment The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess [Volume 18, Issue 72, 2021, Pages 57-77]
P
  • Philosophical mindset Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach [Volume 18, Issue 69, 2021, Pages 1-28]
  • Political Connections Political Connections and Accounting Information Quality: Evidence from Financial Restatement [Volume 18, Issue 71, 2021, Pages 1-32]
  • Pretest-posttest control group design Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
  • Price Formation Process The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process [Volume 18, Issue 70, 2021, Pages 79-112]
  • Product diversification The Effect of Diversification Strategies on Inventory Performance [Volume 18, Issue 71, 2021, Pages 113-142]
  • Public sector accounting reforms Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory [Volume 18, Issue 72, 2021, Pages 139-168]
Q
R
  • Real Earnings Management Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality [Volume 18, Issue 71, 2021, Pages 171-200]
  • Reflection Investigating the Impact of Time Budget Pressure on the Relationship between Dimensions of Philosophical mindset And Auditor Professional Judgment: A Structural Equation Approach [Volume 18, Issue 69, 2021, Pages 1-28]
  • Risk disclosure The Financial Consequences of Risk Disclosure in the Iranian Capital Market: A Case Study of Banks Listed in Tehran Stock Exchange [Volume 18, Issue 70, 2021, Pages 27-50]
  • Risk taking behavior Managerial Ability and Risk-taking Behavior of a Company [Volume 18, Issue 72, 2021, Pages 109-137]
S
  • Shannon entropy Modeling for CEO Human Capital Measurement by Shannon Entropy Index and It’s Effect on Earnings Forecasts Quality [Volume 18, Issue 69, 2021, Pages 55-84]
  • Stock crash Risk Investigating the relationship between earnings management patterns and stock crash risk with emphasis on the role of audit quality [Volume 18, Issue 71, 2021, Pages 171-200]
  • Stock Return Synchronicity Relationship between Financial Report Readability and Stock Return Synchronicity with the Moderating role of Institutional Ownership and Information Asymmetry [Volume 18, Issue 71, 2021, Pages 57-86]
T
  • Tax Fraud Combination of CDM, ANFIS & MH Algorithms in a model to determine Fraudulent Financial-Tax Report [Volume 18, Issue 71, 2021, Pages 87-112]
  • Tehran Stock Exchange Political Connections and Accounting Information Quality: Evidence from Financial Restatement [Volume 18, Issue 71, 2021, Pages 1-32]
  • Textual analysis The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange [Volume 18, Issue 72, 2021, Pages 79-107]
  • Textual Information The Effect of Information Disclosure Volume on The Efficiency of Price Formation Process [Volume 18, Issue 70, 2021, Pages 79-112]
U
  • Underpricing Investigating the Moderating Effect of Auditing Quality on the Relationship between Financial Reporting Quality and Initial Public Offerings (IPOs) Underpricing [Volume 18, Issue 69, 2021, Pages 115-144]
  • Up and down markets The investigation of relationship between the herd behavior of investors and idiosyncratic risk: evidence from the Tehran stock exchange [Volume 18, Issue 71, 2021, Pages 33-56]
V
  • Validation Validating Three-dimensional Model of Ethical Competencies’ Education in Accounting Program [Volume 18, Issue 70, 2021, Pages 1-25]
W
login