Empirical Studies in Financial Accounting

Current Issue

By Issue

By Author

By Subject

Author Index

Keyword Index

About Journal

Aims and Scope

Publication Ethics

Indexing and Abstracting

Related Links

FAQ

Peer Review Process

Journal Metrics

News

Memorandum of Understanding

Article Writing Guide

Files

Consultants

Consultants

Consultants

Consultants

Consultants

Publons

Browse Keyword Index

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

  • 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]

login