Empirical Studies in Financial Accounting

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Keyword Index
A
  • Accountability The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions [Volume 20, Issue 77, 2023, Pages 1-35]
  • Accounting information system Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City) [Volume 20, Issue 77, 2023, Pages 219-259]
  • Accrual Accounting Evaluation of Challenging Areas of Accrual Accounting Implementation in the Public Sector [Volume 20, Issue 79, 2023, Pages 245-282]
  • Audit job attitude Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude [Volume 20, Issue 78, 2023, Pages 77-116]
  • Audit Performance Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude [Volume 20, Issue 78, 2023, Pages 77-116]
  • Audit Profession Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession [Volume 20, Issue 78, 2023, Pages 221-272]
  • Audit Quality Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level [Volume 20, Issue 79, 2023, Pages 45-84]
  • Audit Quality Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
  • Audit Quality Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability [Volume 20, Issue 80, 2023, Pages 215-254]
B
  • Balanced Scorecard Technique Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [Volume 20, Issue 77, 2023, Pages 37-72]
  • Banking Industry Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power [Volume 20, Issue 77, 2023, Pages 183-218]
  • Bayesian averaging Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
  • Bayesian Best-Worst Method Identification and Ranking of Factors Affecting Innovation in Accounting [Volume 20, Issue 78, 2023, Pages 1-33]
  • Behavioral approach Managerial Overconfidence, Firm’s Profitability, and its Predictability [Volume 20, Issue 79, 2023, Pages 125-163]
  • Bibliometrics Analysis Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
  • Bushehr city governmental offices Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City) [Volume 20, Issue 77, 2023, Pages 219-259]
C
  • Cash Flow Volatility The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility [Volume 20, Issue 79, 2023, Pages 1-44]
  • CEO Authority The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility [Volume 20, Issue 79, 2023, Pages 1-44]
  • CEO Media Exposure Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [Volume 20, Issue 78, 2023, Pages 117-153]
  • CEO Power Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power [Volume 20, Issue 77, 2023, Pages 183-218]
  • Certified Public Accountant Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam [Volume 20, Issue 79, 2023, Pages 205-243]
  • Comparison of Expectations Comparing the Expectations of Financial Reporting Preparers and Users of Integrated Financial Reporting [Volume 20, Issue 78, 2023, Pages 191-220]
  • Computational Literature Review (CLR) Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
  • Cost of Debt COVID-19, Accruals Quality and Cost of Debt [Volume 20, Issue 80, 2023, Pages 131-164]
  • COVID-19 COVID-19, Accruals Quality and Cost of Debt [Volume 20, Issue 80, 2023, Pages 131-164]
D
  • Data Envelopment Analysis Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
  • Discretionary accruals Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks [Volume 20, Issue 79, 2023, Pages 85-123]
  • Discretionary Quality COVID-19, Accruals Quality and Cost of Debt [Volume 20, Issue 80, 2023, Pages 131-164]
  • Dividend The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility [Volume 20, Issue 79, 2023, Pages 1-44]
  • Dividend Growth Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
E
  • Earnings Forecasts Presenting a Framework for Earnings Forecasts Reporting in the Iranian Capital Market [Volume 20, Issue 77, 2023, Pages 73-106]
  • Earnings Forecasts Reporting Presenting a Framework for Earnings Forecasts Reporting in the Iranian Capital Market [Volume 20, Issue 77, 2023, Pages 73-106]
  • Earnings management Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power [Volume 20, Issue 77, 2023, Pages 183-218]
  • Economic Uncertainty The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee [Volume 20, Issue 80, 2023, Pages 1-33]
  • Engagement Quality Control Reviewer Audit Engagement Quality Control Review Process [Volume 20, Issue 80, 2023, Pages 81-130]
  • Engagement Quality Control Review Obstacles Audit Engagement Quality Control Review Process [Volume 20, Issue 80, 2023, Pages 81-130]
  • Exam Candidates Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam [Volume 20, Issue 79, 2023, Pages 205-243]
  • Executive apparatus Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [Volume 20, Issue 77, 2023, Pages 37-72]
  • Expectations of Future earnings Examining the Impact of Investors' Sentiment on Their Expectations of Future Earnings [Volume 20, Issue 78, 2023, Pages 155-190]
  • Expected loss model Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks [Volume 20, Issue 79, 2023, Pages 85-123]
F
  • Factors Affecting Innovation in Accounting Identification and Ranking of Factors Affecting Innovation in Accounting [Volume 20, Issue 78, 2023, Pages 1-33]
  • Family Ownership Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting [Volume 20, Issue 80, 2023, Pages 165-213]
  • Financial Distress A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends [Volume 20, Issue 80, 2023, Pages 35-79]
  • Financial Limitations The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility [Volume 20, Issue 79, 2023, Pages 1-44]
  • Financial reporting Presenting a Framework for Earnings Forecasts Reporting in the Iranian Capital Market [Volume 20, Issue 77, 2023, Pages 73-106]
  • Financial Reporting Supply Chain Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level [Volume 20, Issue 79, 2023, Pages 45-84]
  • Financial Report Readability Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [Volume 20, Issue 78, 2023, Pages 117-153]
  • Fuzzy Delphi The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions [Volume 20, Issue 77, 2023, Pages 1-35]
G
  • Gender Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude [Volume 20, Issue 78, 2023, Pages 77-116]
I
  • IFRS Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks [Volume 20, Issue 79, 2023, Pages 85-123]
  • Information Asymmetry The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee [Volume 20, Issue 80, 2023, Pages 1-33]
  • Information Environment Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [Volume 20, Issue 78, 2023, Pages 117-153]
  • Initial Public Offering Modeling the long-term performance of IPOs [Volume 20, Issue 77, 2023, Pages 107-139]
  • Innate Quality COVID-19, Accruals Quality and Cost of Debt [Volume 20, Issue 80, 2023, Pages 131-164]
  • Integrated Financial Reporting Comparing the Expectations of Financial Reporting Preparers and Users of Integrated Financial Reporting [Volume 20, Issue 78, 2023, Pages 191-220]
  • Internal Audit implementation The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions [Volume 20, Issue 77, 2023, Pages 1-35]
  • Internal Audit Quality Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
  • International Auditing and Assurance Standards Board Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level [Volume 20, Issue 79, 2023, Pages 45-84]
  • Islamic cultural values Investigating the Moderating Role of Gender and Social Identity on the Relationship between Islamic Cultural Values and the Audit Performance and Attitude [Volume 20, Issue 78, 2023, Pages 77-116]
L
  • Legacy Accounting Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting [Volume 20, Issue 80, 2023, Pages 165-213]
  • Liquidity Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
  • Litigation risk The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee [Volume 20, Issue 80, 2023, Pages 1-33]
  • Lived experiences Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam [Volume 20, Issue 79, 2023, Pages 205-243]
  • Loss Stability Examining the Impact of Investors' Sentiment on Their Expectations of Future Earnings [Volume 20, Issue 78, 2023, Pages 155-190]
M
  • Macroeconomics Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
  • Management ability Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability [Volume 20, Issue 80, 2023, Pages 215-254]
  • Modeling Modeling the long-term performance of IPOs [Volume 20, Issue 77, 2023, Pages 107-139]
O
  • Operational Efficiency Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
P
  • Performance-Based Budgeting Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [Volume 20, Issue 77, 2023, Pages 37-72]
  • Phenomenological method Identification and Ranking of Factors Affecting Innovation in Accounting [Volume 20, Issue 78, 2023, Pages 1-33]
  • Phenomenology Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam [Volume 20, Issue 79, 2023, Pages 205-243]
  • Producers and Users of Reports Comparing the Expectations of Financial Reporting Preparers and Users of Integrated Financial Reporting [Volume 20, Issue 78, 2023, Pages 191-220]
  • Psychological well-being Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession [Volume 20, Issue 78, 2023, Pages 221-272]
  • Public Sector Evaluation of Challenging Areas of Accrual Accounting Implementation in the Public Sector [Volume 20, Issue 79, 2023, Pages 245-282]
  • Public Sector entities The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions [Volume 20, Issue 77, 2023, Pages 1-35]
  • Public sector scorecard Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City) [Volume 20, Issue 77, 2023, Pages 219-259]
Q
  • Quality Control Audit Engagement Quality Control Review Process [Volume 20, Issue 80, 2023, Pages 81-130]
R
  • Readability of financial reports Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability [Volume 20, Issue 80, 2023, Pages 215-254]
  • Return Modeling the long-term performance of IPOs [Volume 20, Issue 77, 2023, Pages 107-139]
S
  • Scenario Planning Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting [Volume 20, Issue 80, 2023, Pages 165-213]
  • Scientific Map Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
  • Social Responsibility Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power [Volume 20, Issue 77, 2023, Pages 183-218]
  • Stock Price Synchronicity Financial Report Readability and Stock Price Synchronicity: The Moderator Role of CEO Media Exposure [Volume 20, Issue 78, 2023, Pages 117-153]
  • Structural Equation Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique [Volume 20, Issue 77, 2023, Pages 37-72]
  • Sustainable performance Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City) [Volume 20, Issue 77, 2023, Pages 219-259]
T
  • Tax Auditor Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
  • Tax Payer Identification of Non-Fragile Variables Affecting Tax Audit Quality [Volume 20, Issue 79, 2023, Pages 165-203]
  • The Gap Between the Current Situation and the Desired Level Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level [Volume 20, Issue 79, 2023, Pages 45-84]
  • Thematic analysis Presenting a Model of Auditors' Psychological Well-being and Evaluating Identified Themes in the Auditing Profession [Volume 20, Issue 78, 2023, Pages 221-272]
V
  • VOSviewer A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends [Volume 20, Issue 80, 2023, Pages 35-79]
W
  • Web of Science (WoS) Scientific Mapping of the Literature on Internal Audit Quality [Volume 20, Issue 78, 2023, Pages 35-75]
  • Working Capital Items Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange [Volume 20, Issue 80, 2023, Pages 255-287]
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