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]
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