Keyword Index

A

  • ABC Lean Accounting in Lean Organization (Transformation from Cost-based Approach to Value-based Approach [Volume 9, Issue 4, 2019, Pages 117-133]
  • Accounterability Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
  • Accounting Earning Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
  • Accounting Information Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
  • Accounting Standards Consequences Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
  • Accounting Standard Setting Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
  • Adhesion of costs Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
  • Administrative and Sale Expenses Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
  • Agency Costs The Relationship between Agency Costs and Expropriation of Minority Shareholders’ Interests with Emphasis on the Role of Financial Reporting Quality [Volume 9, Issue 2, 2019, Pages 1-24]
  • Agency Costs Investigation of Relationship between Earnings Management and Investment Inefficiency with the Emphasis on the Role of Agency Costs [Volume 9, Issue 3, 2019, Pages 27-51]
  • Agency Costs The Relationship between Political Connections and Agency Costs Considering the Moderating Role of Audit Quality [Volume 9, Issue 3, 2019, Pages 157-184]
  • Audit Adjustments Clauses Financial Reporting Quality and Audit Adjustments Clauses [Volume 9, Issue 1, 2019, Pages 61-80]
  • Audit Certification Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Audit Costs Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Auditing An Investigating the Impact of International Financial Reporting Standards Adoption on Auditing [Volume 9, Issue 3, 2019, Pages 1-25]
  • Auditing Accuracy and Quality Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Auditing Expenses Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Auditing Process Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Auditing Time Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Auditor's Rotation Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
  • Audit Profession Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Audit Report Delay Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
  • Audit’ Tenure Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]

B

  • Bloom’s Taxonomy Necessity of ethics education and Islamic values in universities accounting curriculum [Volume 9, Issue 1, 2019, Pages 21-40]
  • Board Size Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]

C

  • Calculative Accountability Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
  • Capital Markets Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
  • Capital Structure CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]
  • CEO Compensation The Relationship between Corporate Social Responsibility and CEO Compensation [Volume 9, Issue 4, 2019, Pages 83-100]
  • CEO power CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]
  • Company Performance Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Company Sustainability Performance Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Compensation managers Effect of Customer Concentration on Managers Compensation of listed companies in Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 121-140]
  • Continuous auditing Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • Corporate Life cycle The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
  • Corporate Social Performance Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Corporate Social Responsibility The Relationship between Corporate Social Responsibility and CEO Compensation [Volume 9, Issue 4, 2019, Pages 83-100]
  • COSO Guidance The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]
  • Cost of Capital The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
  • Cost of equity The relationship between corporate life cycle and cost of equity in listed firms on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 101-120]
  • Cost of Goods Sold Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
  • Customer Concentration Effect of Customer Concentration on Managers Compensation of listed companies in Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 121-140]

D

  • Discretionary accruals Financial Reporting Quality and Audit Adjustments Clauses [Volume 9, Issue 1, 2019, Pages 61-80]

E

  • Earnings Quality Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]
  • Economic Value Added (EVA) Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
  • Effects Analysis Investigating the Effect Analysis of Accounting Standards in the Process of Standard Setting and Empirical Accounting Research [Volume 9, Issue 3, 2019, Pages 87-129]
  • Empirical Evidence Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Environmental Factors iffective factors on financial reporting frameworks and accounting standards and producers harmonization [Volume 9, Issue 4, 2019, Pages 1-21]
  • Environmental Performance of the Company Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Executive compensation Theoretical approaches to the formation of compensation [Volume 9, Issue 1, 2019, Pages 41-60]
  • Expropriation of Minority Shareholders Interests The Relationship between Agency Costs and Expropriation of Minority Shareholders’ Interests with Emphasis on the Role of Financial Reporting Quality [Volume 9, Issue 2, 2019, Pages 1-24]
  • Extensible Business Reporting Language (XBRL) Studying The Role of Extensible Business Reporting Language (XBRL) in Continuous Auditing [Volume 9, Issue 3, 2019, Pages 131-155]
  • External Auditors The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]

F

  • Fee Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]
  • Financial Knowledge of Board of Director Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
  • Financial Leverage The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
  • Financial performance volatility The effect of Quantitative Indicators corporate social responsibility on Financial and economic performance volatility in firms listed on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 160-180]
  • Firm Characteristics Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
  • Forensic Auditors The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]

G

  • Geographical Distance Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]

I

  • IFRS Review of Evidence about the Impact of IFRS on Auditing Profession [Volume 9, Issue 2, 2019, Pages 37-56]
  • Independence of Board of Directors Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
  • Information Asymmetry Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE [Volume 9, Issue 2, 2019, Pages 99-118]
  • Institutional controlling shareholders The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
  • Institutional monitoring shareholders The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
  • Institutional Shareholders The effect of ownership structure and Financial Leverage of Listed Companies in the Tehran Stock Exchange [Volume 9, Issue 4, 2019, Pages 65-82]
  • Internal Audit Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit [Volume 9, Issue 4, 2019, Pages 47-63]
  • International Financial Reporting Standards An Investigating the Impact of International Financial Reporting Standards Adoption on Auditing [Volume 9, Issue 3, 2019, Pages 1-25]
  • International Financial Reporting Standards iffective factors on financial reporting frameworks and accounting standards and producers harmonization [Volume 9, Issue 4, 2019, Pages 1-21]
  • Investment Inefficiency Investigation of Relationship between Earnings Management and Investment Inefficiency with the Emphasis on the Role of Agency Costs [Volume 9, Issue 3, 2019, Pages 27-51]
  • Islamic values Necessity of ethics education and Islamic values in universities accounting curriculum [Volume 9, Issue 1, 2019, Pages 21-40]

L

  • Leverage CEO's power and capital structure based on Lee's model [Volume 9, Issue 1, 2019, Pages 1-20]

M

  • Motivational Plans Theoretical approaches to the formation of compensation [Volume 9, Issue 1, 2019, Pages 41-60]

N

  • Narrative Accountability Narrative Accountability: Different Look [Volume 9, Issue 2, 2019, Pages 25-36]
  • Non-Timing-Related Accruals Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]

O

  • Operating Cash Flows Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
  • Other Operating Expenses Experimental study Of Adhesion behavior costs [Volume 9, Issue 4, 2019, Pages 135-155]
  • Ownership structure Investigating the relationship between ownership structure and financial performance with emphasise on research and development expenditures in companies admitted to Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 81-100]

P

  • Political Connections The Relationship between Political Connections and Agency Costs Considering the Moderating Role of Audit Quality [Volume 9, Issue 3, 2019, Pages 157-184]
  • Product Life Cycle Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
  • Profitability Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]

Q

  • Quality Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit [Volume 9, Issue 4, 2019, Pages 47-63]
  • Quantitative Indicators of Corporate social responsibility The effect of Quantitative Indicators corporate social responsibility on Financial and economic performance volatility in firms listed on Tehran Stock Exchange [Volume 9, Issue 1, 2019, Pages 160-180]

R

  • Risk Management Quality The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]

S

  • Statutory Audit The Impact of Forensic Auditors on Corporate Governance [Volume 9, Issue 3, 2019, Pages 69-85]
  • Stock Price Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
  • Stock Price Recognition of Effective Factors on the Relationship between Accruals and Operating Cash Flows [Volume 9, Issue 3, 2019, Pages 53-67]
  • Stock Return Surplus Effect of Corporate Sustainability on Excess Stock Returns and Profitability [Volume 9, Issue 2, 2019, Pages 119-138]
  • Sustainability Reporting of Companies Investigating the Impact of the Board of Directors on Disclosure of Corporate Sustainability Report [Volume 9, Issue 3, 2019, Pages 185-202]
  • Swap Model Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]

T

  • Target Costing (TC) Analysis of Application of the Economic Value Added on Target Costing [Volume 9, Issue 2, 2019, Pages 139-150]
  • TDABC Lean Accounting in Lean Organization (Transformation from Cost-based Approach to Value-based Approach [Volume 9, Issue 4, 2019, Pages 117-133]
  • Tehran Stock Exchange Effect of Audit Report Delay on Fluctuations of Stock Prices of Companies Listed in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 81-98]
  • Timeliness of Audit Report Review the Theoretical Basis of the Impact of Geographical Distance Between Audit Firm and Company on the Audit Fees, Timeliness of Audit Report and Rotation of Auditor [Volume 9, Issue 4, 2019, Pages 101-115]

V

  • Value Relevance Changes in the Value Relevance of Accounting Information Overtime among Listed Companies in Tehran Stock Exchange [Volume 9, Issue 2, 2019, Pages 57-80]
  • Volatility around Earnings Announcements The Effect of Risk Management Quality on Volatility around Earnings Announcements [Volume 9, Issue 4, 2019, Pages 23-46]