Empirical Studies in Financial Accounting

Editorial Boards

Submit Manuscript

Article Processing Charges

Contact Us

Keyword Index
A
  • Aauditor&rsquo Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
  • Accounting Conservatism Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [Volume 19, Issue 74, 2022, Pages 177-208]
  • Accrual Earning Management The role of media in earning management’s strategy [Volume 19, Issue 76, 2022, Pages 1-37]
  • Accruals An Accruals Quality Model: A Group Method of Data Handling Approa [Volume 19, Issue 75, 2022, Pages 1-40]
  • Accruals-based earnings management Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy [Volume 19, Issue 75, 2022, Pages 203-236]
  • Adjustment Speed The Firm’s Business Strategy, Cash Holdings and its Speed of Adjustment [Volume 19, Issue 73, 2022, Pages 57-84]
  • Agency costs Financial statement comparability and corporate debt maturity [Volume 19, Issue 75, 2022, Pages 95-123]
  • Agency costs The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [Volume 19, Issue 76, 2022, Pages 97-130]
  • Audit Use of expertise services in auditing, challenges, and improvement strategies [Volume 19, Issue 74, 2022, Pages 145-176]
  • Auditing Performance Gap Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
  • Auditing Standard Gap Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
  • Auditor report tone Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
  • Auditor report tone The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [Volume 19, Issue 76, 2022, Pages 131-161]
  • Audit Quality Use of expertise services in auditing, challenges, and improvement strategies [Volume 19, Issue 74, 2022, Pages 145-176]
  • Audit Quality The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [Volume 19, Issue 76, 2022, Pages 131-161]
  • Audit Quality Reduction Behavior The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [Volume 19, Issue 76, 2022, Pages 65-96]
  • Audit Standard No. 700 The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [Volume 19, Issue 76, 2022, Pages 131-161]
  • Audit Task Complexity Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
B
  • Banking and Insurance Reporting Companies Experiences in Applying IFRS in Iran [Volume 19, Issue 74, 2022, Pages 117-143]
  • Behavioral Accounting Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
  • Benefits and Challenges Companies Experiences in Applying IFRS in Iran [Volume 19, Issue 74, 2022, Pages 117-143]
  • Board Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
C
  • Comparability of financial statements The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [Volume 19, Issue 73, 2022, Pages 85-115]
  • Complexity Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
  • Cost of capital The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [Volume 19, Issue 76, 2022, Pages 97-130]
  • Co-word analysis Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
D
  • Debt The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [Volume 19, Issue 76, 2022, Pages 39-64]
  • Dynamic Models The economic consequence of Risk Sentiment in annual reports using dynamic models [Volume 19, Issue 76, 2022, Pages 161-187]
E
  • Earning Dividing The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [Volume 19, Issue 76, 2022, Pages 39-64]
  • Earning Management Strategy The role of media in earning management’s strategy [Volume 19, Issue 76, 2022, Pages 1-37]
  • Earning persistence The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
  • Earnings classification shifting Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy [Volume 19, Issue 75, 2022, Pages 203-236]
  • Earnings management Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy [Volume 19, Issue 75, 2022, Pages 203-236]
  • Earnings per Share The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [Volume 19, Issue 73, 2022, Pages 85-115]
  • Earnings quality Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
  • Earnings quality An Accruals Quality Model: A Group Method of Data Handling Approa [Volume 19, Issue 75, 2022, Pages 1-40]
  • Environmental Management Accounting The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company [Volume 19, Issue 74, 2022, Pages 1-40]
  • Expectation Gap Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
  • Expertise Services Use of expertise services in auditing, challenges, and improvement strategies [Volume 19, Issue 74, 2022, Pages 145-176]
F
  • Financial Distress Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [Volume 19, Issue 74, 2022, Pages 177-208]
  • Financial information comparability The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [Volume 19, Issue 74, 2022, Pages 209-237]
  • Financial reporting Companies Experiences in Applying IFRS in Iran [Volume 19, Issue 74, 2022, Pages 117-143]
  • Financial reporting The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [Volume 19, Issue 76, 2022, Pages 97-130]
  • Financial reporting The quality of financial reporting with a theoretical approach and based on a comprehensive conceptual framework: From the perspective of adjusted Structuration theory [Volume 19, Issue 76, 2022, Pages 189-219]
  • Financial Reporting Timeliness The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [Volume 19, Issue 74, 2022, Pages 209-237]
  • Financial Statement Comparability Financial statement comparability and corporate debt maturity [Volume 19, Issue 75, 2022, Pages 95-123]
  • Fuzzy Delphi Status of Establishment of Internal Control System in Iranian Banks [Volume 19, Issue 74, 2022, Pages 41-83]
  • Fuzzy Gap Analysis Status of Establishment of Internal Control System in Iranian Banks [Volume 19, Issue 74, 2022, Pages 41-83]
G
  • Government Ownership The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
  • Green Process Innovation The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company [Volume 19, Issue 74, 2022, Pages 1-40]
  • Green Product Innovation The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company [Volume 19, Issue 74, 2022, Pages 1-40]
  • Group Method of Handling Data (GMDH) An Accruals Quality Model: A Group Method of Data Handling Approa [Volume 19, Issue 75, 2022, Pages 1-40]
  • Growth Opportunities Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [Volume 19, Issue 74, 2022, Pages 177-208]
I
  • Importance-Performance Analysis Status of Establishment of Internal Control System in Iranian Banks [Volume 19, Issue 74, 2022, Pages 41-83]
  • Information Competition The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
  • Input Complexity Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
  • Institutional ownership The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
  • Integrated Reporting The Valuable Consequences of Financial Reporting Convergence towards Integrated Reporting [Volume 19, Issue 76, 2022, Pages 97-130]
  • Internal Control System Status of Establishment of Internal Control System in Iranian Banks [Volume 19, Issue 74, 2022, Pages 41-83]
  • International Financial Reporting Standards (IFRS) Companies Experiences in Applying IFRS in Iran [Volume 19, Issue 74, 2022, Pages 117-143]
  • Investor Confidence Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
  • Investor Sentiment The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [Volume 19, Issue 76, 2022, Pages 39-64]
M
  • Management Entrenchment The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [Volume 19, Issue 76, 2022, Pages 39-64]
  • Management overconfidence Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [Volume 19, Issue 74, 2022, Pages 177-208]
  • Media coverage The role of media in earning management’s strategy [Volume 19, Issue 76, 2022, Pages 1-37]
N
  • Network analysis Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
  • Neural Networks An Accruals Quality Model: A Group Method of Data Handling Approa [Volume 19, Issue 75, 2022, Pages 1-40]
  • News The role of media in earning management’s strategy [Volume 19, Issue 76, 2022, Pages 1-37]
O
  • Opacity in Financial Reporting The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [Volume 19, Issue 73, 2022, Pages 85-115]
  • Organizational Performance The Effect of Green Innovation and Environmental Management Accounting on Financial, Environmental and Economic Performance of the Company [Volume 19, Issue 74, 2022, Pages 1-40]
  • Output Complexity Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
  • Ownership Structure Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure [Volume 19, Issue 73, 2022, Pages 177-205]
P
  • Partial Least Squares Structural Equation Modeling Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
  • Political communication The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [Volume 19, Issue 75, 2022, Pages 41-68]
  • Political Connections The effect of political connections on corporate investment and investment efficiency [Volume 19, Issue 75, 2022, Pages 69-94]
  • Processing Complexity Measuring Audit Task Complexity Using Structural Equation Modeling [Volume 19, Issue 75, 2022, Pages 125-164]
R
  • Real Earnings Management Investigating the Effect of Constraints on Earnings Management Strategies on the Application of Earnings Classification Shifting Strategy [Volume 19, Issue 75, 2022, Pages 203-236]
  • Related party transaction Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure [Volume 19, Issue 73, 2022, Pages 177-205]
  • Relative Valuation Theory The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [Volume 19, Issue 74, 2022, Pages 209-237]
  • Risk sentiment The economic consequence of Risk Sentiment in annual reports using dynamic models [Volume 19, Issue 76, 2022, Pages 161-187]
  • Role Ambiguity The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [Volume 19, Issue 76, 2022, Pages 65-96]
S
  • Scientific Map Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
  • Scopus Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
  • Social Capital Analysis of Earnings Quality in the Board Relations Network [Volume 19, Issue 73, 2022, Pages 151-175]
  • Social Network Analysis Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [Volume 19, Issue 75, 2022, Pages 165-201]
  • Stock price ambiguity The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity [Volume 19, Issue 74, 2022, Pages 209-237]
T
  • Text analysis The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [Volume 19, Issue 76, 2022, Pages 131-161]
  • Text Mining Earnings Management and Tone and Complexity of the Audit Reporting [Volume 19, Issue 73, 2022, Pages 1-26]
  • Theme Analysis Use of expertise services in auditing, challenges, and improvement strategies [Volume 19, Issue 74, 2022, Pages 145-176]
  • Time Pressure The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [Volume 19, Issue 76, 2022, Pages 65-96]
  • Trade-off Theory The Firm’s Business Strategy, Cash Holdings and its Speed of Adjustment [Volume 19, Issue 73, 2022, Pages 57-84]
U
  • Unexpected audit fees Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure [Volume 19, Issue 73, 2022, Pages 177-205]
  • Unreasonable Audit Gap Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication [Volume 19, Issue 73, 2022, Pages 117-149]
V
  • Value Relevance The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [Volume 19, Issue 73, 2022, Pages 85-115]
W
  • Work Stress The Effect of time pressure, work–family conflict and role ambiguity on audit quality reduction behavior with the Mediating effect of work stress: An Analysis of the Iranian Audit Environment [Volume 19, Issue 76, 2022, Pages 65-96]
login