Empirical Studies in Financial Accounting

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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z ALL

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

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