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]