Abnormal Accrual (Discretionary)
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
Abnormal Return (Performance)
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
Accounting Error
A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]
Accounting Quality
A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]
Accounting Standards
Reviewing the Need for compilation of Accounting Standards for Small and Medium- Sized Entities from the Perspective of Tax Auditors and Independent Auditors [Volume 7, Issue 1, 2020, Pages 45-73]
Accounting Theory
The Ethics-Based Conceptual Framework for Accounting and Financial Reporting [Volume 7, Issue 1, 2020, Pages 25-44]
Agreeableness
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Audit Committee
Effect of Management Ability and Corporate Governance Mechanisms on the Relationship between Managerial Overconfidence and Audit Fees [Volume 7, Issue 3, 2020, Pages 85-110]
Audit Committee
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Audit fee
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
Audit fees
Effect of Management Ability and Corporate Governance Mechanisms on the Relationship between Managerial Overconfidence and Audit Fees [Volume 7, Issue 3, 2020, Pages 85-110]
Audits Factors
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
B
Ball and Shivakumar Model
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Bank
provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2020, Pages 57-96]
Basu
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Beginning Inventory
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
Board
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Board Characteristics
Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]
Board Duties Corporate Governance
Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]
Board Education Level
Analyzing the Input-Process-Output Theory in Explaining the Impact of Boardroom Education on the Weaknesses of Internal Controls [Volume 7, Issue 2, 2020, Pages 109-128]
Board Independence
Sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms [Volume 7, Issue 1, 2020, Pages 101-131]
Board Role
Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]
Buy and Hold Approach
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
C
Conceptual Framework
The Ethics-Based Conceptual Framework for Accounting and Financial Reporting [Volume 7, Issue 1, 2020, Pages 25-44]
Conditional Accounting Conservatism
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Conditional Conservatism
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
Conscience
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Corporate governance
Effect of Management Ability and Corporate Governance Mechanisms on the Relationship between Managerial Overconfidence and Audit Fees [Volume 7, Issue 3, 2020, Pages 85-110]
Corporate governance
The Presentation of Measurement Pattern of Conditional Accounting Conservatism Through the Testing of the Basu, and the Ball and Shivakumar Models [Volume 7, Issue 3, 2020, Pages 111-143]
Corporate Life Cycle
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Corporate Social Responsibilities (CSR)
Investigating the Effect of Personality and Structural Characteristics of Management on Corporates Social Responsibilities: Emphasis on Data Mining Models and Data Envelopment Analysis (DEA) [Volume 7, Issue 4, 2020, Pages 127-153]
Corporate Sustainability Performance
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Curriculum
Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran [Volume 7, Issue 4, 2020, Pages 1-23]
D
Data Mining Models
Investigating the Effect of Personality and Structural Characteristics of Management on Corporates Social Responsibilities: Emphasis on Data Mining Models and Data Envelopment Analysis (DEA) [Volume 7, Issue 4, 2020, Pages 127-153]
Data-Oriented Theory
The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]
Dual Responsibility
Sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms [Volume 7, Issue 1, 2020, Pages 101-131]
Earnings Management.
The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]
Economic Value Added
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Education
Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran [Volume 7, Issue 4, 2020, Pages 1-23]
Ethical Decision-Making
The effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors: the mediating role of moral intensity [Volume 7, Issue 4, 2020, Pages 97-126]
Ethics
The Ethics-Based Conceptual Framework for Accounting and Financial Reporting [Volume 7, Issue 1, 2020, Pages 25-44]
F
Feeling-thinking
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Financial Performance
provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2020, Pages 57-96]
Financial Reporting Quality
Investigating the Concurrent Relationship between Management Optimism Models and Financial Reporting Quality Emphasizing the moderating role of governance system mechanisms: A structural equation approach [Volume 7, Issue 2, 2020, Pages 155-178]
Financial Reporting Quality
Review the quality of financial reporting based on audit characteristics At initial public offering [Volume 7, Issue 4, 2020, Pages 155-177]
Financial Restatement
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Financial Technology
provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2020, Pages 57-96]
G
Gender Diversity
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Governance Mechanisms
Investigating the Concurrent Relationship between Management Optimism Models and Financial Reporting Quality Emphasizing the moderating role of governance system mechanisms: A structural equation approach [Volume 7, Issue 2, 2020, Pages 155-178]
Group Dynamics
Gender Diversity and likelihood of Financial Restatement likelihood: Group Dynamics Theory Testing [Volume 7, Issue 3, 2020, Pages 145-166]
Growth Component
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
H
Hope
The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]
I
Independence
The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]
Independence Threat
The effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors: the mediating role of moral intensity [Volume 7, Issue 4, 2020, Pages 97-126]
Independent Auditor
The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]
Independent Auditors
Reviewing the Need for compilation of Accounting Standards for Small and Medium- Sized Entities from the Perspective of Tax Auditors and Independent Auditors [Volume 7, Issue 1, 2020, Pages 45-73]
Inherent audit risk
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
Initial public offering
Review the quality of financial reporting based on audit characteristics At initial public offering [Volume 7, Issue 4, 2020, Pages 155-177]
Innovation
provide a model for improving the financial performance of banks based on new financial technologies. [Volume 7, Issue 4, 2020, Pages 57-96]
Input-Process-Output Theory
Analyzing the Input-Process-Output Theory in Explaining the Impact of Boardroom Education on the Weaknesses of Internal Controls [Volume 7, Issue 2, 2020, Pages 109-128]
Institutional Ownership
Sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms [Volume 7, Issue 1, 2020, Pages 101-131]
International Financial Reporting Standards
Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran [Volume 7, Issue 4, 2020, Pages 1-23]
Inventory
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
K
Keywords: Management Optimism
Investigating the Concurrent Relationship between Management Optimism Models and Financial Reporting Quality Emphasizing the moderating role of governance system mechanisms: A structural equation approach [Volume 7, Issue 2, 2020, Pages 155-178]
L
Long-Run Event Study
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
M
Management characteristics
Investigating the Effect of Personality and Structural Characteristics of Management on Corporates Social Responsibilities: Emphasis on Data Mining Models and Data Envelopment Analysis (DEA) [Volume 7, Issue 4, 2020, Pages 127-153]
Management Earnings Forecasts
The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]
Management Optimism And Pessimism
The Effect of Management Optimism and Pessimism on Earnings Management [Volume 7, Issue 1, 2020, Pages 157-180]
Managerial Overconfidence
Effect of Management Ability and Corporate Governance Mechanisms on the Relationship between Managerial Overconfidence and Audit Fees [Volume 7, Issue 3, 2020, Pages 85-110]
Match Firm
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
Matching Component
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
Modeling of Structural Equations
The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]
Moment Conditions
A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]
Moral Courage
The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]
Moral Intensity
The effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors: the mediating role of moral intensity [Volume 7, Issue 4, 2020, Pages 97-126]
N
Normal Accrual (Non- Discretionary)
Conditional conservatism and disaggregated bad news indicators in accrual models [Volume 7, Issue 2, 2020, Pages 129-153]
P
Personality
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Political Costs
Political Costs and Real Earnings Management: Empirical Evidence from Tehran Stock Exchange [Volume 7, Issue 3, 2020, Pages 53-84]
Political Pressure
The effect of independence threat from political pressure on ethical decision-making process of Supreme Audit Court’s auditors: the mediating role of moral intensity [Volume 7, Issue 4, 2020, Pages 97-126]
Positive attitudes
The Drivers Affecting Internal Auditors' Moral Courage [Volume 7, Issue 1, 2020, Pages 133-155]
Professional Skepticism
The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]
Pro-Organization
The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]
R
Readability of Financial Reports
Relationship between Readability of Financial Reports and Stock liquidity [Volume 7, Issue 3, 2020, Pages 167-194]
Real earnings management
Political Costs and Real Earnings Management: Empirical Evidence from Tehran Stock Exchange [Volume 7, Issue 3, 2020, Pages 53-84]
Reference Portfolio
Evaluation of Buy and Hold Approach in Long-Run Event Studies [Volume 7, Issue 3, 2020, Pages 29-50]
Resource-Based Theory
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
Risk taking
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
S
Self-efficacy
The Effect of Personality Traits (Conscience and Agreeableness), Feeling-thinking and Risk-taking on Auditor's Judgment regarding the Mediating Role of Self-efficacy [Volume 7, Issue 1, 2020, Pages 1-24]
Small and Medium-sized Entities and Tax Auditors
Reviewing the Need for compilation of Accounting Standards for Small and Medium- Sized Entities from the Perspective of Tax Auditors and Independent Auditors [Volume 7, Issue 1, 2020, Pages 45-73]
Social Conservatism
The Effect of Social Conservatism on Professional Skepticism of the Auditors Independent: a Test of Personality Psychological Theory [Volume 7, Issue 3, 2020, Pages 1-27]
Stakeholder Theory
The Impact of Corporate Sustainability Performance on Economic Value Added Over the Corporate Life Cycle [Volume 7, Issue 2, 2020, Pages 1-30]
State Banks
Develop a corporate governance model within an organization in state-owned banks [Volume 7, Issue 2, 2020, Pages 85-107]
Sticky Dividend
Sticky Dividend: Explaining the Comprehensive Measurement Model and Its Impact on Corporate Governance Mechanisms [Volume 7, Issue 1, 2020, Pages 101-131]
Stock liquidity
Relationship between Readability of Financial Reports and Stock liquidity [Volume 7, Issue 3, 2020, Pages 167-194]
Structural Equation Modeling Approach
Political Costs and Real Earnings Management: Empirical Evidence from Tehran Stock Exchange [Volume 7, Issue 3, 2020, Pages 53-84]
T
Textual complexity
Relationship between Readability of Financial Reports and Stock liquidity [Volume 7, Issue 3, 2020, Pages 167-194]
True Performance
A model for identification of accounting quality [Volume 7, Issue 1, 2020, Pages 75-100]
U
Unethical Behaviors
The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]
Unethical Incentives
The Development of a Conceptual Model for Auditors’ Unethical Pro-Organization Motivations and Behaviors Based on Data Grounded Theory [Volume 7, Issue 2, 2020, Pages 63-84]
W
Work in Process
Inventory and Audit Fees: A Puzzle [Volume 7, Issue 4, 2020, Pages 179-210]
