Keyword Index

A

  • Academic The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
  • Accounting Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
  • Accounting The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
  • Accounting practice Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
  • Accounting profit [Volume 4, Issue 2, 2014, Pages 37-55]
  • Accounting standards Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
  • Accounting theory Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
  • Accounting value dimensions A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
  • Accounts Receivable Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]
  • Achaemenid Empire Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
  • Approach Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
  • Audit Committee The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
  • Audit fees and Financial reporting quality Audit Firm Industry Specialization and Audit Outcomes [Volume 4, Issue 1, 2014, Pages 21-45]
  • Auditing Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
  • Auditing quality Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
  • Auditor's independence Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
  • Audit report The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Aversion toloss The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]

B

  • Bad Debt Reserves Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]

C

  • Capital Structure Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]
  • Community development Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
  • Concentrated Ownership The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Conceptual models of corporate social responsibility Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Conditional accounting conservatism The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]
  • Corporate Citizenship Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Corporate Citizenship Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
  • Corporate Governance The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Corporate Governance The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
  • Corporate Social Responsibility Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Corporate Social Responsibility Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
  • Critical studies in accounting Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
  • Cultural dimensions A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]

D

E

  • Earnings Attributes Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
  • Earnings Quality The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Earnings Quality (information) Investigation of the Impact of Product Market Competition on Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 19-34]
  • Earnings sustainability The Effect of Separation Sustainable and Unsustainable Components of Earning in Conservative & UnConservative Companies on Value Relevance of Accounting Information [Volume 4, Issue 3, 2014, Pages 121-138]
  • Educational programs of universities The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
  • Efficiency A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
  • Efficient Earnings management Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
  • Emotional Intelligenc The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
  • Employee growth Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
  • Employment The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
  • Environmental Accounting Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Ethical codes The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
  • Ethical reasoning The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
  • Expectancy theory Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
  • Expectancy theory The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
  • Expected utility theory Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
  • Expected utility theory The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]

F

  • Financial information quality The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Financial Leverage The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Firm Size The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Five-Factor Fama and French Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
  • Fraudulent financial reporting Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
  • Free ride Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]
  • Fundamental analysis Fundamental Analysis of Receivables and Predicting Future Earnings [Volume 4, Issue 2, 2014, Pages 135-156]
  • Fungibility principal Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
  • Fungibility principle The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
  • Future Cash Flows The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Future profitability Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]

G

  • Game theory Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]
  • Gary Models A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
  • Gender The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
  • Gender pay gap The Gender Pay Gap: Challenging the Rationalizations. Perceived Equity, Discrimination, and the Limits of Human Capital Models [Volume 4, Issue 3, 2014, Pages 175-193]
  • Governmental ownership [Volume 4, Issue 1, 2014, Pages 48-62]
  • Governmental ownership The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]

H

I

  • Industry specialization Audit Firm Industry Specialization and Audit Outcomes [Volume 4, Issue 1, 2014, Pages 21-45]
  • Information System Development Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
  • Internal Audit The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance [Volume 4, Issue 1, 2014, Pages 63-77]
  • Internal control Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]
  • Interpretative Accounting Research Interpretative Accounting Research, Challenges and Opportunities in Accounting Research [Volume 4, Issue 3, 2014, Pages 105-119]
  • Investment Efficiency Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
  • Islamic Banking Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]

J

  • Joint audit Joint Audit: Improve or Impair of the Auditing Quality [Volume 4, Issue 1, 2014, Pages 145-158]

K

L

  • Liquidity A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
  • Liquidity Management Tools Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]
  • Liquidity Risk Management Risk Management in Islamic BankingLiquidity Risk Management in Islamic Banking [Volume 4, Issue 2, 2014, Pages 21-35]

M

  • Main accruals The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Main cash flows The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Mandatory disclosure A Review of the Literature on Disclosure in IRAN [Volume 4, Issue 4, 2014, Pages 35-68]
  • Mental accounting The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
  • Mental accounting Dimensions of Mental Accounting,It's Roots and Applications [Volume 4, Issue 3, 2014, Pages 139-158]
  • Mental accounting The Role of IT into Accounting Research and Practice [Volume 4, Issue 4, 2014, Pages 143-162]
  • Methodology Accounting Information Systems Development Methodologies [Volume 4, Issue 2, 2014, Pages 57-78]
  • Monitoring System Auditing In Achaemenid Empire [Volume 4, Issue 1, 2014, Pages 159-173]

O

  • Operating Profitability Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
  • Opportunistic earnings management Earnings Attributes and Type of Earnings Management in the Distressed and Bankrupt Firms [Volume 4, Issue 1, 2014, Pages 79-104]
  • Outside Directors The Relation Between Corporate Governance and Financial Reporting Quality in Tehran Stock Exchange [Volume 4, Issue 1, 2014, Pages 1-19]
  • Overinvestment Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
  • Ownership structure [Volume 4, Issue 1, 2014, Pages 48-62]

P

  • Participation Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
  • Perspective theory Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
  • Pledges items The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange [Volume 4, Issue 3, 2014, Pages 61-79]
  • Preparers of financial reports Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]
  • Principles of corporate citizenship Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Principles of corporate social responsibility Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Product Market Competition Investigation of the Impact of Product Market Competition on Earnings Quality of Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 19-34]

R

  • Rank The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Reasons for accepting corporate citizenship and its benefits Towards a Conceptual Framework of Corporate Citizenship [Volume 4, Issue 2, 2014, Pages 1-19]
  • Representative costs Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
  • Representativenes The Examination of the Relationship Between [Volume 4, Issue 3, 2014, Pages 81-103]
  • Research Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
  • Restated accruals The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Restated cash flows The Comparative Study of Accruals Predicting Ability & Original and Revised Cash Flows in Association with Future Cash Flows [Volume 4, Issue 1, 2014, Pages 127-142]
  • Revenue growth Relation Between Difference of Financial Measure (Revenue Growth) and Nonfinancial Measure ( Employee Growth) with Fraudulent Financial Reporting [Volume 4, Issue 2, 2014, Pages 181-198]
  • ROA Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]

S

  • Setting process Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
  • Signaling theory Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
  • Social Accounting Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Stakeholder Theory Corporate Citizenship and Corporate Social Responsibility [Volume 4, Issue 4, 2014, Pages 163-183]
  • Standard Review of Empirical Researches about Participation of Financial Statement Users in Accounting Standard-Setting [Volume 4, Issue 3, 2014, Pages 1-15]
  • Stock exchange Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
  • Study Factors Influencing the Reluctance of Accounting Graduate Students The Research [Volume 4, Issue 2, 2014, Pages 97-116]
  • Supplier Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]
  • Sustainability Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Sustainable management Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]
  • Sustainable performance Sustainable Performance Management Systems and Indicators [Volume 4, Issue 4, 2014, Pages 69-82]

T

  • Tax avoidance Tax Avoidance, How to Measure and Factors Affecting It [Volume 4, Issue 4, 2014, Pages 121-142]
  • Tax Evasion Tax Avoidance, How to Measure and Factors Affecting It [Volume 4, Issue 4, 2014, Pages 121-142]
  • Technology The Level at Which Accounting Professors Use Information Technology at Universities [Volume 4, Issue 3, 2014, Pages 159-174]
  • The growth rate of the market value A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
  • Theory Hofstede A Perspective on Cultural Dimensions of Accounting [Volume 4, Issue 4, 2014, Pages 83-108]
  • The role of the stock exchange in the economy A Comparative Study of the Tehran Stock Exchange and Other Stock Exchanges in the World and the Reasons for the Strengths and Weaknesses [Volume 4, Issue 1, 2014, Pages 175-193]
  • Three-Factor Fama and French Five-Factor Fama and French Model: A New Model for Measurement of Expected Return [Volume 4, Issue 4, 2014, Pages 109-120]
  • Timeliness The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports [Volume 4, Issue 3, 2014, Pages 17-35]
  • Tobin Q Examine Relationsheep between Measures of Financial Leverage (Capital Structure) and Measure of Performance [Volume 4, Issue 4, 2014, Pages 1-18]
  • Treasury stock Treasury Stock and Advantages of Its Use in Stock Exchange [Volume 4, Issue 1, 2014, Pages 105-125]
  • Trust Effect of Trust on the Costs and Profits of Supplier and Customer Relations: [Volume 4, Issue 3, 2014, Pages 37-59]

U

  • Underinvestment Evaluating the Relationship between the Agency Costs and Investment Efficiency of the Listed Companies in Tehran Stock Exchange (TSE) [Volume 4, Issue 4, 2014, Pages 185-204]
  • Users Application of Mental Accounting (from Theory to Action) [Volume 4, Issue 2, 2014, Pages 117-133]

V

  • Value relevance of accounting information The Effect of Separation Sustainable and Unsustainable Components of Earning in Conservative & UnConservative Companies on Value Relevance of Accounting Information [Volume 4, Issue 3, 2014, Pages 121-138]
  • Virtue ethic The Role of Ethics in Accounting and Accounting Education Challenges [Volume 4, Issue 2, 2014, Pages 157-179]
  • Voluntary Disclosure A Review of the Literature on Disclosure in IRAN [Volume 4, Issue 4, 2014, Pages 35-68]