Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
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
  • 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]
K
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]