Keyword Index

A

  • Abnormal Returns Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Accounting Identifying the Drivers of the Future of Accounting in Iran in the Field of Technology-Based Innovations [Volume 11, Issue 4, 2021, Pages 1-24]
  • Accounting Conservatism The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Accounting Information The Impact of Auditor's Report on Relevance of Reported Accounting Information in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 43-60]
  • Accrual-based conservatism The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Agency Problems The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • Auditing Dysfunctional Behaviors Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]
  • Auditing Fees The Moderating Role of Corporate Social Responsibility on the Relationship between Bank Loan Guarantee and Audit Fees [Volume 11, Issue 3, 2021, Pages 89-106]
  • Auditing quality Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]

B

  • Board Political Connection The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]

C

  • Capital Structure The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
  • CEO power The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
  • Changing Financial Officer The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • Chief Executive Officer (CEOs) The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]
  • Corporate Governance The relationship between Operating Cash Flows and the Dynamic Optimal Capital Structure Spee: The Role of Corporate Governance [Volume 11, Issue 1, 2021, Pages 61-76]
  • Corporate Social Responsibility The Moderating Role of Corporate Social Responsibility on the Relationship between Bank Loan Guarantee and Audit Fees [Volume 11, Issue 3, 2021, Pages 89-106]
  • Corporate Social Responsibility The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]
  • Corporate Social Responsibility The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]

D

  • Dark Traid The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]
  • Dividend Payout Policy The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
  • Drivers Identifying the Drivers of the Future of Accounting in Iran in the Field of Technology-Based Innovations [Volume 11, Issue 4, 2021, Pages 1-24]

E

  • Earnings Quality Explaining the Role of Profit Quality Upgraded Features in Increasing the Stock Price Informativeness: Evidence of Synchronicity Model Stock Return [Volume 11, Issue 1, 2021, Pages 77-106]
  • Economic Value Added The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Executive compensation The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]

F

  • Financial Flexibility Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Financial Solvency Margin Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Firm Performance The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Free Cash Flow Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Free Cash Flow The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Free cash flow with full offset Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Free cash flow with no-offset Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Free cash flow with partial offset Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]

G

  • Game-based learning How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]
  • Gender of Auditor Analyzing the Moderating Effect of the Auditor's Gender on the Relationship between Audit Quality and Audit Fees [Volume 11, Issue 3, 2021, Pages 107-124]
  • Growth Opportunities Investigating the Relationship between Adjustment of Free Cash Flow with Growth Opportunities and Abnormal Return [Volume 11, Issue 1, 2021, Pages 17-41]
  • Guilt Proneness The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]

I

  • Information Disclosure Quality The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
  • Institutional Ownership The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]
  • Integrated Risk Management Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Internal Auditing Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]
  • Internal control Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]
  • Internal Control’s Weakness The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • Introductory Accounting How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]

L

  • Loss The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]

M

  • Management Overconfidence Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
  • Managerial Ability and Accountability Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Mandatory Auditor's Turnover The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]
  • Market-based conservatism The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Market Value Added The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Monopoly Game How to Use Monopoly Board Game in Accounting Principles Courses [Volume 11, Issue 1, 2021, Pages 107-126]

O

  • Operating Cash Flows The relationship between Operating Cash Flows and the Dynamic Optimal Capital Structure Spee: The Role of Corporate Governance [Volume 11, Issue 1, 2021, Pages 61-76]
  • Outcome Hypothesis The Impact of Political Connection of Board & Information Disclosure Quality on Firms’ Dividend Payout Policy [Volume 11, Issue 4, 2021, Pages 157-186]
  • Over Confidence of CEO The Effect of CEO Confidence on Corporate Social Responsibility; With Role of Moderating of Institutional Ownership in Firms Listed in Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 49-68]

P

  • Political relations with the government The Effect of Political Connections with the Government on the Relationship between CEO Power and Capital Structure in Companies [Volume 11, Issue 3, 2021, Pages 1-30]
  • Political relations with the government The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Prosocial Behavior The Impact of Risk and Loss on the Demand for Audit Quality [Volume 11, Issue 4, 2021, Pages 21-40]
  • Public sector accounting standards Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
  • Public sector accounting standards Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance [Volume 11, Issue 3, 2021, Pages 31-48]

R

  • Related party transactions Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
  • Research and Development Spending Relationship between Overconfidence of Managers and Research and Development Spending with Emphasis on Related Party Transactions in Pharmaceutical Companies Listed on the Tehran Stock Exchange [Volume 11, Issue 3, 2021, Pages 69-88]
  • Risk Appetite Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Risk-Based Approach Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]
  • Risk Based Capital Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]
  • Risk of business continuity Risk Appetite, Risks of Business Continuity, managerial Ability and Accountability [Volume 11, Issue 2, 2021, Pages 1-20]

S

  • Simultaneous Equation An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
  • Size Firm The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]
  • Social Benefit Accounting Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
  • Social Expenditure and Debt Accounting for Social Benefits in the Public Sector [Volume 11, Issue 2, 2021, Pages 103-125]
  • Social responsibility The Effect of Political Relations with the Government on the Relationship between Social Responsibility and Accounting Conservatism [Volume 11, Issue 4, 2021, Pages 91-122]
  • Stock Returns An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
  • Strategic social responsibility Financial Flexibility and Free Cash Flow with Solvency Based on Risk Based Capital in Insurance Companies [Volume 11, Issue 1, 2021, Pages 1-16]

T

  • Taking Risk The Effect of Managers' Compensation on the Taking Risk of Companies Listed in Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 61-82]
  • Tax avoidance An investigation of the Interaction Relationship between Tax Avoidance and Stock Returns Using the Simultaneous Equation Method (3SLS) [Volume 11, Issue 1, 2021, Pages 43-59]
  • Tax avoidance The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange [Volume 11, Issue 2, 2021, Pages 21-42]
  • Tax avoidance The Effects of Corporate Social Responsibility and Moderating Role of Size Firm on the Tax Avoidance Using Structural Equation Modeling [Volume 11, Issue 4, 2021, Pages 123-156]

V

  • Voluntary Auditor's Turnover The role of agency costs due to the change of financial manager and auditor turnover on the internal controls weakness [Volume 11, Issue 4, 2021, Pages 55-90]

W

  • Workplace spirituality Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality [Volume 11, Issue 2, 2021, Pages 83-101]