Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
A
  • Abnormal Audit Fees The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [Volume 4, Issue 2, 2020, Pages 85-102]
  • Abnormal Audit Fees The Effect of Abnormal Audit Fees on Internal Control Weakness [Volume 4, Issue 3, 2020, Pages 81-96]
  • Aggregate Cost Stickiness Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Aggressive earning Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Archival-empirical accounting research Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
  • Assets and liability management The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • ATM The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Audit 4.0 Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Audit fee The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Audit fee The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Audit fee Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Audit fees A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Audit fees The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Audit fees Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
  • Audit Firm Quality Ranking Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Audit Firms’ Tenure The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • Audit Market Concentration The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Auditor Change The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Auditor Dependency The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Auditor's Pressure The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
  • Auditor's Stress The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
  • Auditor tenure Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Audit Quality A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Audit Quality The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Audit Quality The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness [Volume 4, Issue 1, 2020, Pages 99-112]
  • Audit Quality Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Audit Quality The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • Audit Quality Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Audit Risk The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
  • Audit Tenure A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Audit Tenure The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
B
  • Bank Card The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Blockchain Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Board Characteristics How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
  • Board Compensation Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Board Compensation Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
  • Board incentives Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
  • Board interlock Impact of Board Incentives and Board Interlocks on Audit Fees [Volume 4, Issue 3, 2020, Pages 97-110]
C
  • Cash Flow Statement The Relationship Financial Statements Components and Audit Fees in Developing Countries [Volume 4, Issue 2, 2020, Pages 19-36]
  • Cash Holdings The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
  • Causal relationships Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
  • CEO Characteristics How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
  • CEO Overconfidence CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [Volume 4, Issue 3, 2020, Pages 49-59]
  • Client Firm Risk A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Client Firm Size A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Corporate Lobbying Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Cost behavior Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Cost categories The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Cost stickiness The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Cost stickiness CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [Volume 4, Issue 3, 2020, Pages 49-59]
D
  • Data Analytics Emerging Technologies in The Audit Environment: Use and Perceived Importance Among Independent Auditors [Volume 4, Issue 2, 2020, Pages 103-119]
  • Deposit to total assets ratio The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Difference-in-differences Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
E
  • Earning growth dispersion Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Earning Response Coefficient The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Earnings Forecast The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
  • Earnings Persistence The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Earnings Quality The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
  • E-Banking The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Export performance The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Export sales The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Export sales intensity The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
  • Export sales volumes The Effect of Corporate Governance on Export Performance of Iranian Listed Companies [Volume 4, Issue 4, 2020, Pages 1-14]
F
  • Financial Crisis The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Financial Leverage The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
  • Financial numbers Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Financial pressure The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Financial restatement The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement [Volume 4, Issue 4, 2020, Pages 31-43]
  • Firm Credit The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
G
  • GDP prediction Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • GDP restatement Does Financial Statements Information Contribute to Macroeconomic Indicators? [Volume 4, Issue 3, 2020, Pages 61-79]
  • Governance Score The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
H
  • Human Capital The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
I
  • Industry Specialization A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market [Volume 4, Issue 1, 2020, Pages 1-17]
  • Intangible Assets The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
  • Intellectual capital The Impact of Intangible Assets and Intellectual Capital on Audit Risk [Volume 4, Issue 1, 2020, Pages 35-47]
  • Intellectual capital The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Interest Rates of Facilities The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Internal Controls Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Internal Control Weaknesses How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
L
  • Liability to capital ratio The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Life Cycle The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
  • Loans to total assets ratio The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Loss Components The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
M
  • Macro Accounting Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Management Ability The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises [Volume 4, Issue 1, 2020, Pages 19-34]
  • Management Ability The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • Managerial Ability The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
  • Managerial Remuneration The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Mandatory Rotation The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [Volume 4, Issue 2, 2020, Pages 55-66]
N
  • Net Profit The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
  • Normal Audit Fees The Relationship between Normal and Abnormal Audit Fees and Financial Restatements [Volume 4, Issue 2, 2020, Pages 85-102]
  • Number of branches The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
O
  • Origin of cost stickiness The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [Volume 4, Issue 3, 2020, Pages 17-33]
P
  • Policy-Making Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Political influence The Role of Management Ability, Political Influence and Financial Pressure in the Assets and Liability Management of Iranian Banks [Volume 4, Issue 4, 2020, Pages 15-29]
  • POS The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]
  • Propensity score matching Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
Q
  • Quality of Accruals The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Quasi-experimental methods Difference-in-differences Design and Propensity Score Matching in Top Accounting Research: A Short Guide for Ph.D. Students in Iran [Volume 4, Issue 3, 2020, Pages 35-47]
R
  • Relational capital The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
S
  • Severe Managerial Remuneration Cut The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [Volume 4, Issue 1, 2020, Pages 65-77]
  • Shareholders participation in annual meetings The Impact of Shareholders Participation in Annual Meetings on Earnings Management and Financial Restatement [Volume 4, Issue 4, 2020, Pages 31-43]
  • Stock Exchange Impact of Corporate Lobbying on Board Compensation and Audit Quality [Volume 4, Issue 3, 2020, Pages 1-15]
  • Stock Trading The Effect of Earning and Information Quality on Stock Trading [Volume 4, Issue 4, 2020, Pages 71-82]
  • Structural capital The Relationship between Intellectual Capital Components and Audit Market Competition [Volume 4, Issue 2, 2020, Pages 67-84]
  • Supervisory Body Developing the Audit Quality Measurement Model Using Structural Equation Modeling [Volume 4, Issue 2, 2020, Pages 37-53]
  • Systematic risk The Systematic Risk Behavior in the Life Cycle Stages of Companies and the Moderating Effect of Managerial Ability [Volume 4, Issue 2, 2020, Pages 1-18]
T
  • Type of Audit Report How Managers and Audit Committee Affect Internal Control Weakness [Volume 4, Issue 4, 2020, Pages 45-56]
U
  • Unemployment Rate Forecast Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Unsystematic Risk The Relationship between Social Responsibility Disclosure and Cash Holdings [Volume 4, Issue 4, 2020, Pages 57-70]
V
  • Vector Auto Regression Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [Volume 4, Issue 1, 2020, Pages 79-97]
  • Volatility of Profit The Relationship between Corporate Governance and Volatility of Profit and Loss Components [Volume 4, Issue 1, 2020, Pages 49-63]
  • Volume of Banks Transactions The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services [Volume 4, Issue 4, 2020, Pages 83-96]