Empirical Studies in Financial Accounting

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Keyword Index
A
  • Adjustment decisions The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • Auditing Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • Auditing Procedure Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • Auditing Standard 701 Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • Auditor credibility Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
  • Auditor's Accountability The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
B
  • Bank financial health The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • Banking Industry Sustainability Reporting Framework in the Iranian Banking Industry: Processing and Interpreting Core Dimensions in the Form of a Strategic Roadmap [Volume 23, Issue 89, 2026, Pages 39-86]
  • Bankruptcy risk The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints [Volume 23, Issue 90, 2026, Pages 1-35]
  • Behavioral biases Identifying the Factors Influencing the Reduction of Behavioral Biases in Managers and Investors [Volume 23, Issue 89, 2026, Pages 257-296]
  • Bidirectional Encoder Representations from Transformers (BERT) Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • Block trading The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
C
  • Capital Market Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • Capital Market Efficiency The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
  • CEO overconfidence The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • Citation Analysis Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • Corporate Governance The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • Corporate Resilience The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • Credibility of financial statement Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
D
  • Decisions Of Investors And Managers Identifying the Factors Influencing the Reduction of Behavioral Biases in Managers and Investors [Volume 23, Issue 89, 2026, Pages 257-296]
F
  • Fair value accounting estimate The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • Financial accounting The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • Financial Constraints The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints [Volume 23, Issue 90, 2026, Pages 1-35]
  • Financial loans The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • Financial ratios The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • Financing Corporate Sustainability Reporting and Trade Credit Financing [Volume 23, Issue 89, 2026, Pages 227-255]
G
  • Governance Entrenchment Framing the Staggered Board Structure in Breaking Governance Entrenchment [Volume 23, Issue 90, 2026, Pages 105-144]
  • Governance Oversight Legitimacy Framing the Staggered Board Structure in Breaking Governance Entrenchment [Volume 23, Issue 90, 2026, Pages 105-144]
  • Grounded Theory Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • Grounded Theory Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
I
  • Industry competition The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry [Volume 23, Issue 89, 2026, Pages 87-122]
  • Information Asymmetry The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
  • Information risk Corporate Sustainability Reporting and Trade Credit Financing [Volume 23, Issue 89, 2026, Pages 227-255]
  • Information Transparency The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
  • Internal and External Consequences Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • Investment experience Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
  • Investor Confidence Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
  • Iranian Economic Environment Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
K
  • Key audit matters The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • Key Audit Matters (KAMs) Explaining the Implementation of Auditing Standard 701 by Independent Auditors and the Reporting Model of Key Audit Matters in Iran: A Mixed Methods Approach Based on Grounded Theory and Structural Equation Modeling [Volume 23, Issue 90, 2026, Pages 211-259]
L
  • Legitimacy and Accountability Sustainability Reporting Framework in the Iranian Banking Industry: Processing and Interpreting Core Dimensions in the Form of a Strategic Roadmap [Volume 23, Issue 89, 2026, Pages 39-86]
M
  • Machine Learning Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • Macro-level factors Providing a Model of Individual and Macro-level Factors Affecting Tax Accounting Quality [Volume 23, Issue 90, 2026, Pages 177-210]
  • Management credibility Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
  • Management disclosures The effect of key audit matters and management disclosures on auditors’ judgements and decisions [Volume 23, Issue 90, 2026, Pages 67-104]
  • Management Discussion and analysis report Proposing Strategies to Address Ambiguities in the Auditing of MD&A Reports in Iran [Volume 23, Issue 89, 2026, Pages 123-180]
  • Media coverage The Effect of Block Trading on Information Asymmetry: Emphasizing the Role of Media Coverage [Volume 23, Issue 89, 2026, Pages 1-37]
N
  • Natural Language Processing Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
O
  • Operational Risk Corporate Sustainability Reporting and Trade Credit Financing [Volume 23, Issue 89, 2026, Pages 227-255]
  • Ownership concentration The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
  • Ownership Structure The Effect of CEO Overconfidence on Corporate Resilience Considering the Moderating Role of Concentrated Ownership [Volume 23, Issue 90, 2026, Pages 145-175]
S
  • Staggered Board Framing the Staggered Board Structure in Breaking Governance Entrenchment [Volume 23, Issue 90, 2026, Pages 105-144]
  • Strategic Deviation The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints [Volume 23, Issue 90, 2026, Pages 1-35]
T
  • Tax Providing a Model of Individual and Macro-level Factors Affecting Tax Accounting Quality [Volume 23, Issue 90, 2026, Pages 177-210]
  • Tax reporting Providing a Model of Individual and Macro-level Factors Affecting Tax Accounting Quality [Volume 23, Issue 90, 2026, Pages 177-210]
  • Text Mining Citation Analysis of Accounting and Auditing Research in Iran: A Text Mining Approach [Volume 23, Issue 90, 2026, Pages 37-66]
  • Theme Analysis Identifying the Factors Influencing the Reduction of Behavioral Biases in Managers and Investors [Volume 23, Issue 89, 2026, Pages 257-296]
  • Trade credit Corporate Sustainability Reporting and Trade Credit Financing [Volume 23, Issue 89, 2026, Pages 227-255]
  • Trade credit The Relationship Between Strategic Deviation and Trade Credit, Considering the Role of Financial Constraints [Volume 23, Issue 90, 2026, Pages 1-35]
U
  • Unaudited financial statements Does the Post-audit Changes in Net Income Influence How High- and Low-experience Investors Assess the Credibility of Financial Reporting Elements? [Volume 23, Issue 89, 2026, Pages 181-225]
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