A
-
Accountants
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
-
Account-level Internal Control
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
Accrual Accounting
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
-
Accruals Management
The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
-
Audit Committee
The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
-
Audit fees
The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
-
Auditor Conservatism
The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
-
Auditor's Expertise in Industry
The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
-
Auditor's follow-up recommendations
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
-
Auditor's opinion
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
-
Audit Quality
Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence [Volume 3, Issue 1, 2019, Pages 97-111]
-
Audit Quality
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
-
Audit Report
The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
B
-
Banking Performance
Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
-
Behavioral Finance
A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
-
Board Characteristics
Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
C
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Capital Market
The Role of Environmental Structures on the Resilience of Companies in the Iranian Capital Market [Volume 3, Issue 3, 2019, Pages 19-29]
-
Cash Basis
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
-
CEO ability
The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
-
CEO Narcissism
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
-
CEO Overconfidence
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
-
CEO replacement
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
CEO’s ethnicity
The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran [Volume 3, Issue 1, 2019, Pages 75-96]
-
Company-level Internal Control
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
Corporate Governance Quality
The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
D
-
Decision Tree
Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
-
Delay in Audit Report
The Moderator Role of Auditor's Expertise in the Industry on the Relationship between Characteristics of the Audit Committee and Audit Report Lag [Volume 3, Issue 4, 2019, Pages 1-11]
-
Discretionary Accruals
The Relationship between Executive Cash Compensation and Corporate Governance, Income Smoothing, Discretionary Accruals, and Firm Value [Volume 3, Issue 1, 2019, Pages 61-73]
-
Dividend Payout Policy
The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
E
-
Earnings Forecast Error
The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
-
Earnings management
New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
-
Earnings Quality
The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [Volume 3, Issue 2, 2019, Pages 1-15]
-
Economic Consequences of Auditor Conservatism
The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry [Volume 3, Issue 3, 2019, Pages 57-68]
-
Efficient-Market Hypothesis
A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
-
Emphasis on specific point paragraph
Audit Quality, Auditor's Follow-up Recommendations (Emphasis on Specific Point Paragraph) and Auditor's Opinion [Volume 3, Issue 3, 2019, Pages 77-85]
-
Enterprise Risk Management (ERM)
Introducing an ERM-based Optimal Banking Performance Development Model [Volume 3, Issue 1, 2019, Pages 47-59]
-
Expectation Gap
Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
-
Extensible Business Reporting Language
Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
F
-
Financial Performance
Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
-
Financial Performance
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
-
Financial reporting quality
New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
-
Financial Supervision
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
-
Firm Performance
The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
G
-
Governance indicators
The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
H
-
Heritage Foundation
The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
I
-
Implement Model
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
-
Institutional Ownership
Impact of Audit Report Lag, Institutional Ownership and Board Characteristics on Financial Performance [Volume 3, Issue 2, 2019, Pages 83-97]
-
Institutional Ownership
The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
-
Intellectual capital
The Role of Intellectual Capital Components on the Quality of Internal Control and Financial Restatements in Iran [Volume 3, Issue 2, 2019, Pages 27-41]
-
Internal Audit
Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
-
Internal Control Material Weaknesses (ICMWs)
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
Internet speed
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
Investors' Perceptions
The Relationship Between Accruals and Investors' Perceptions of Earnings Forecast Error [Volume 3, Issue 2, 2019, Pages 17-25]
-
Isis
The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [Volume 3, Issue 3, 2019, Pages 31-38]
L
-
Liquidity
Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
M
-
Market Behavior Efficiency
A Moderate Viewpoint to Efficient-Market Hypothesis and Behavioral Finance: the Efficiency of the Behavior of Participants in Transactions [Volume 3, Issue 1, 2019, Pages 1-12]
-
Ministry of Economic and Finance Affairs
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
-
Mutual Funds
The Effect of Institutional Investors on Dividend Payout [Volume 3, Issue 4, 2019, Pages 93-99]
N
-
Neural Network
Application of Data Mining Method in Anticipating of Relationship between Liquidity and Profitability in Capital Market [Volume 3, Issue 4, 2019, Pages 37-54]
O
-
Ownership Structure
New Evidence on the Determinants of Internal Control Weaknesses [Volume 3, Issue 2, 2019, Pages 65-81]
P
-
Perceive ease of use
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
Perceive usefulness
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
Performance improvement
Impact of XBRL on Internal Audit Performance [Volume 3, Issue 4, 2019, Pages 13-21]
-
Public Sector Accounting
The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System [Volume 3, Issue 2, 2019, Pages 99-114]
S
-
Standards Setters
Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
T
-
Technology
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
Tehran Stock Exchange
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [Volume 3, Issue 3, 2019, Pages 1-17]
-
Trust
Factors Influencing the Adoption of E-Banking in Somalia [Volume 3, Issue 4, 2019, Pages 23-36]
-
TSE
CEO Turnover and Internal Control Material Weaknesses [Volume 3, Issue 1, 2019, Pages 29-45]
-
Type of Audit Report
Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
U
-
Universities
Providing a Practical Model for Designing an Accrual Accounting System at State Universities [Volume 3, Issue 4, 2019, Pages 73-91]
-
Users’ Training
Audit Expectation Gap in Islamic Countries [Volume 3, Issue 4, 2019, Pages 55-72]
W
-
World Bank
The Relationship between Governance Indicators and Firm Performance [Volume 3, Issue 3, 2019, Pages 39-56]
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