Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
A
  • Abnormal Return Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Accounting Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
  • Accounting and Auditing Knowledge A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
  • Accounting Professors Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Audit fee The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market [Volume 5, Issue 1, 2021, Pages 79-97]
  • Audit fee The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
  • Audit Firm Choice Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
  • Auditor Switching Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Audit profession Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • Audit Quality The Relationship between the Audit Outputs and Managerial Entrenchment [Volume 5, Issue 1, 2021, Pages 99-112]
B
  • Bank Performance Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
  • Behavioral Finance Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Block holder Ownership The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Board Characteristics The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Business strategy Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
C
  • Capital Efficiency The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Capital expenditures The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
  • Cash Balance Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
  • CEO Narcissism The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
  • CEO Overconfidence Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Chimp Optimization Algorithm Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Communicational The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Consumption and Value-added Tax Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Corporate executives The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Corporate reputation The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability [Volume 5, Issue 2, 2021, Pages 45-59]
  • Corporate Social Responsibility Disclosure The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Cost of Equity Capital Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
  • Covid-19 Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Credit ranking Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
E
  • Earnings management The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • E-Banking Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
  • Employees withdrawal Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
F
  • Feature selection Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Financial Literacy The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • Financial reporting quality The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • Financial Risk Tolerance The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • Firm Performance The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
G
  • Generalized Torque Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Grounded theory approach A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach [Volume 5, Issue 3, 2021, Pages 49-64]
H
  • Human Capital Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
I
  • Income Tax Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Inflation Targeting Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
  • Innovations Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Intellectual capital Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Intellectual capital The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Intellectual capital The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq [Volume 5, Issue 3, 2021, Pages 65-81]
  • Interest rate Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
  • Interest rate targeting Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
  • International Financial Reporting Standards The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • Investors The Effect of Financial Literacy on Investors' Financial Risk Tolerance [Volume 5, Issue 3, 2021, Pages 25-34]
  • Iraq Stock Exchange The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [Volume 5, Issue 2, 2021, Pages 11-24]
  • Islamic banking Performance of Islamic E-Banking: Case of Iran [Volume 5, Issue 1, 2021, Pages 31-39]
L
  • Listed Companies in Tehran Stock Exchange Investigating the Effect of Business Strategy and Corporate Governance on Cash Balance Policies of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 1, 2021, Pages 41-47]
M
  • Management entrenchment The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
  • Management entrenchment Management Characteristics and Audit Opinion Shopping [Volume 5, Issue 4, 2021, Pages 77-99]
  • Market value The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
  • Meta-synthesis Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
  • Moth Flame Optimization Algorithm Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
N
  • Novel Meta-Heuristic Algorithms Prediction of Interest Rate Using Artificial Neural Network and Novel Meta-Heuristic Algorithms [Volume 5, Issue 1, 2021, Pages 1-30]
O
  • Oil Revenues Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]
  • Online Education Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Opinion shopping The Relationship between Management Entrenchment and Audit Opinion Shopping [Volume 5, Issue 2, 2021, Pages 79-92]
  • Opportunities Online Accounting Education: Opportunities and Innovations [Volume 5, Issue 4, 2021, Pages 1-20]
  • Over-investment in Human Resource The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
P
  • Price Stability Single Monetary Policy, Inflation Targeting, Interest Rate Targeting and Bank Efficiency in the Euro Area: Panel Generalized Method of Moments Approach [Volume 5, Issue 3, 2021, Pages 1-23]
  • Product-Market Power The Relationship between Market Value, Capital Expenditures, Value Creation and Product Market Power [Volume 5, Issue 3, 2021, Pages 107-126]
  • PSO algorithm Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
  • Pulic Model The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
R
  • Recorded intangible assets The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [Volume 5, Issue 2, 2021, Pages 61-77]
  • Relational capital Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
S
  • Six-factor model Fama & French Auditor Switching and Abnormal Returns [Volume 5, Issue 4, 2021, Pages 39-53]
  • Structural capital Intellectual Capital Measurement Model for Iran by Fuzzy Delphi [Volume 5, Issue 1, 2021, Pages 49-61]
  • Structural-interpretive Model Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
  • Sustainable development Designing a Structural-interpretive Model of Information Disclosure Factors related to Sustainable Development Accounting [Volume 5, Issue 4, 2021, Pages 21-38]
  • Systematic Approach Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
T
  • Tax Auditing Quality Developing a Model for Improving Tax Auditing Quality in Iran [Volume 5, Issue 4, 2021, Pages 101-118]
  • Tax avoidance The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
  • Tax avoidance Credit Rating of Companies listed on the Tehran Stock Exchange and the Effect of Tax Avoidance Using PSO Algorithm [Volume 5, Issue 4, 2021, Pages 119-134]
  • Tehran Stock Exchange The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [Volume 5, Issue 1, 2021, Pages 63-78]
  • Tehran Stock Exchange Evaluation of the Relationship between Audit Firm Choice and Cost of Equity [Volume 5, Issue 2, 2021, Pages 25-33]
  • Turnover Intention Identifying the Factors Affecting Professional Turnover Intention among the Auditors [Volume 5, Issue 3, 2021, Pages 83-106]
U
  • Under-investment in Human Resource The Relationship between Human Resource Investment Inefficiency and Tax Avoidance: Evidence from Tehran Stock Exchange [Volume 5, Issue 3, 2021, Pages 35-47]
W
  • Wealth Tax Evaluation of the Increased Share of Tax Revenues from Government Revenues Using the Approach of Oil Dependency Reduction [Volume 5, Issue 2, 2021, Pages 35-43]