Academic Professors
Identification and ranking of investors' problems following the implementation of International Financial Reporting Standards in Iran [Volume 6, Issue 2, 2019, Pages 135-160]
Accounting Fraud
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Accounting History
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
Accounting Information Quality
The role of audit quality and the quality of accounting information in changing the information asymmetry pricing [Volume 6, Issue 3, 2019, Pages 167-187]
Accounting Principles
Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]
Accrual Based
The Status of Implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran [Volume 6, Issue 2, 2019, Pages 1-28]
Accrual Earning Management
Companies’ Strategies towards the Selection of Earnings Management Approaches: Risk Reduction or Increased Stock Market Value [Volume 6, Issue 3, 2019, Pages 189-213]
Agency Theory
Impact of managers’ sticky expectations on earnings management: The moderator role of non-executive managers [Volume 6, Issue 2, 2019, Pages 113-133]
Analytic Hierarchy Process
Corporate diversity and bankruptcy risk; with emphasis on differentiation strategies and cost leadership [Volume 6, Issue 2, 2019, Pages 185-213]
Asymmetric Timeliness of Earning
The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]
Audit
Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2019, Pages 25-46]
Audit Committee
Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance [Volume 6, Issue 3, 2019, Pages 95-117]
Audit fees
Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees [Volume 6, Issue 1, 2019, Pages 137-161]
Auditor Judgment and Emotional Intelligence
The Effect of Time Budget Pressure and Client Pressure on the Auditor's Judgment with Emphasis on Emotional Intelligence [Volume 6, Issue 3, 2019, Pages 119-139]
Auditor's Objectivity
Impact of individual emotions on the auditor's objectivity [Volume 6, Issue 1, 2019, Pages 163-185]
B
Bankruptcy Risk
Corporate diversity and bankruptcy risk; with emphasis on differentiation strategies and cost leadership [Volume 6, Issue 2, 2019, Pages 185-213]
Bias
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Bibliographic Database
Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2019, Pages 25-46]
Bibliometric Analysis
Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2019, Pages 25-46]
C
Capital market efficiency
An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]
Cash components of accounting earnings
An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]
Cash holdings
Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2019, Pages 135-156]
Changes in Accruals
Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]
Client pressure
The Effect of Time Budget Pressure and Client Pressure on the Auditor's Judgment with Emphasis on Emotional Intelligence [Volume 6, Issue 3, 2019, Pages 119-139]
Conditional Conservatism
The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]
Conservatism
The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]
Corporate Diversity
Corporate diversity and bankruptcy risk; with emphasis on differentiation strategies and cost leadership [Volume 6, Issue 2, 2019, Pages 185-213]
Corporate governance
Audit Committee Characteristics and Financial Statement Comparability with the Moderating Role of Audit Firm Size and Corporate Governance [Volume 6, Issue 3, 2019, Pages 95-117]
Corporate governance
Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2019, Pages 135-156]
Corporate social responsibility
Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees [Volume 6, Issue 1, 2019, Pages 137-161]
Corporate Value
Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]
COSO
A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]
Critical paradigm
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
D
Data mining methods
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Distributive Justice
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Dividends smoothing
Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]
Double-Entry Accounting
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
E
Earning management
Impact of Diversification Strategy on Earning Management [Volume 6, Issue 2, 2019, Pages 215-234]
Earnings Management
Impact of managers’ sticky expectations on earnings management: The moderator role of non-executive managers [Volume 6, Issue 2, 2019, Pages 113-133]
Education
Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]
Entropy
Corporate diversity and bankruptcy risk; with emphasis on differentiation strategies and cost leadership [Volume 6, Issue 2, 2019, Pages 185-213]
Extended Theory of Planned Behavior
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
F
Financial constraints
The Effect of Growth Opportunities, Financial Constraints, and Financial Distress on Cash Holding Adjustment’s Speed in Small and Medium Sized Companies [Volume 6, Issue 4, 2019, Pages 99-131]
Financial Distress
The Effect of Growth Opportunities, Financial Constraints, and Financial Distress on Cash Holding Adjustment’s Speed in Small and Medium Sized Companies [Volume 6, Issue 4, 2019, Pages 99-131]
Financial Performance
Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]
Financial Reporting Immunization
Identifying the Challenges of Financial Reporting Immunization in Iran [Volume 6, Issue 4, 2019, Pages 179-204]
Financial Reporting Quality
A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]
Financial Reporting Transparency
Managerial Ability and Corporate Information Environment Quality [Volume 6, Issue 4, 2019, Pages 157-177]
Fraud Diamond
Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]
Fraud Triangle
Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]
Geographic diversification
Impact of Diversification Strategy on Earning Management [Volume 6, Issue 2, 2019, Pages 215-234]
Grounded Theory approach
Identifying the Challenges of Financial Reporting Immunization in Iran [Volume 6, Issue 4, 2019, Pages 179-204]
Grow
Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]
H
Heterogeneous Investor Belief
Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]
History of Accounting Education in Iran
Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]
I
Implementation Status
The Status of Implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran [Volume 6, Issue 2, 2019, Pages 1-28]
Information asymmetry
The Effect of Information Asymmetry on the Relationship between Trade Credit Financing and Stock Price Crash Risk [Volume 6, Issue 4, 2019, Pages 77-98]
Information Asymmetry and Return Fluctuation
The role of audit quality and the quality of accounting information in changing the information asymmetry pricing [Volume 6, Issue 3, 2019, Pages 167-187]
Information Environment Quality
Managerial Ability and Corporate Information Environment Quality [Volume 6, Issue 4, 2019, Pages 157-177]
Interactive Justice
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Internal Controls
A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]
International Financial Reporting Standards
Identification and ranking of investors' problems following the implementation of International Financial Reporting Standards in Iran [Volume 6, Issue 2, 2019, Pages 135-160]
Investment Opportunity
Review The Relationship between Cost of Debt and Surplus Return with Moderating effects of Investment Opportunities [Volume 6, Issue 2, 2019, Pages 161-183]
M
Management Characteristic
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Management Perspective
A study of the relationship between the views of responsible specialists on the internal control of COSO (2013) and the quality of financial reporting [Volume 6, Issue 2, 2019, Pages 61-89]
Managerial ability
Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]
Managerial ability
Managerial Ability and Corporate Information Environment Quality [Volume 6, Issue 4, 2019, Pages 157-177]
Marxism
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
Mishkin's test
An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]
Momentum
The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2019, Pages 1-23]
Moral Intensity
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
Multi-dimension meta-Model
Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]
N
Negative Moods
Impact of individual emotions on the auditor's objectivity [Volume 6, Issue 1, 2019, Pages 163-185]
O
Operating cash flow
The examination of the persistence and pricing of earnings, accruals and operating cash flows in companies [Volume 6, Issue 1, 2019, Pages 187-210]
P
Persistence of earnings
The examination of the persistence and pricing of earnings, accruals and operating cash flows in companies [Volume 6, Issue 1, 2019, Pages 187-210]
Positive Moods
Impact of individual emotions on the auditor's objectivity [Volume 6, Issue 1, 2019, Pages 163-185]
Pricing of earnings
The examination of the persistence and pricing of earnings, accruals and operating cash flows in companies [Volume 6, Issue 1, 2019, Pages 187-210]
Procedural Justice
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Professional Commitment
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
Public Sector Accounting Standards
The Status of Implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran [Volume 6, Issue 2, 2019, Pages 1-28]
Real Earning Management
Companies’ Strategies towards the Selection of Earnings Management Approaches: Risk Reduction or Increased Stock Market Value [Volume 6, Issue 3, 2019, Pages 189-213]
Recency bias
The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2019, Pages 1-23]
Reference price
The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2019, Pages 1-23]
Retirement benefit plans
Assessment the usefulness of information provided in the financial statements of Pension Funds [Volume 6, Issue 1, 2019, Pages 37-74]
S
Scientific Map
Analyze the Scientific Flow of Auditing Research on the Web of Science Database [Volume 6, Issue 4, 2019, Pages 25-46]
Signaling theory
Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]
Simultaneous equations system
An Investigating the Capital Market Efficiency in Information Analysis of cash components of Accounting Earnings [Volume 6, Issue 1, 2019, Pages 239-265]
Size
Investigating the Impact of Accruals Accumulation on Investor's Non-Homogeneous Belief [Volume 6, Issue 2, 2019, Pages 91-111]
Social Responsibility
Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2019, Pages 135-156]
Stock Investors
Identification and ranking of investors' problems following the implementation of International Financial Reporting Standards in Iran [Volume 6, Issue 2, 2019, Pages 135-160]
Stock Market Value
Companies’ Strategies towards the Selection of Earnings Management Approaches: Risk Reduction or Increased Stock Market Value [Volume 6, Issue 3, 2019, Pages 189-213]
Stock price crash risk
The Effect of Information Asymmetry on the Relationship between Trade Credit Financing and Stock Price Crash Risk [Volume 6, Issue 4, 2019, Pages 77-98]
Stock Trade Volumes
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Stock Transaction Value
Investigating the Effect of Management Characteristics on the Value and Volume of Stock Transactions; with an Emphasis on Data Mining Methods [Volume 6, Issue 2, 2019, Pages 29-59]
Surplus return
Review The Relationship between Cost of Debt and Surplus Return with Moderating effects of Investment Opportunities [Volume 6, Issue 2, 2019, Pages 161-183]
Sustainability Information Disclosure
Financial Performance and Corporate Value: The Role of Sustainability Information Disclosure [Volume 6, Issue 3, 2019, Pages 215-242]
Systematic risk
Companies’ Strategies towards the Selection of Earnings Management Approaches: Risk Reduction or Increased Stock Market Value [Volume 6, Issue 3, 2019, Pages 189-213]
Systematic risk
Investigating the Moderating Roles of Systematic Risk Elements and Corporate Governance on the Relationship between Social Responsibility and Cash Holdings [Volume 6, Issue 4, 2019, Pages 135-156]
System estimator
Managerial Ability and Dividends Smoothing: A Dynamic Approach [Volume 6, Issue 1, 2019, Pages 211-238]
T
The Concurrent Impact of Indicators
The concurrent Impact of Stock Return, Operating Cash Flow Change and Sales Change on Asymmetric Timeliness of Earning [Volume 6, Issue 3, 2019, Pages 59-94]
Theory of Planned Behavior
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
Time Budget Pressure
The Effect of Time Budget Pressure and Client Pressure on the Auditor's Judgment with Emphasis on Emotional Intelligence [Volume 6, Issue 3, 2019, Pages 119-139]
Trade Credit Financing
The Effect of Information Asymmetry on the Relationship between Trade Credit Financing and Stock Price Crash Risk [Volume 6, Issue 4, 2019, Pages 77-98]
Transition from Feudalism to Capitalism
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
Typology
Typology of Frame Works for Evolution of Accounting from 15th to 19th Century (the Transition Era) in the Ideas of Marx Interpreters [Volume 6, Issue 3, 2019, Pages 1-26]
U
Underreaction
The Role of Recency Bias in Forming Momentum Pattern; Evidence from Tehran Stock Exchange [Volume 6, Issue 4, 2019, Pages 1-23]
W
Whistleblowing
Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice [Volume 6, Issue 4, 2019, Pages 47-75]
Whistle-blowing Intentions
Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity [Volume 6, Issue 1, 2019, Pages 75-105]
White-collar Crime and Financial Fraud
Content Analysis of Financial Fraud Theories and Providing a Multi-dimension Meta-model of Fraud [Volume 6, Issue 1, 2019, Pages 1-36]
Writing Style
Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010 [Volume 6, Issue 3, 2019, Pages 27-58]
