A
-
Accountants' Behavioral Intention
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
-
Accounting Information Systems
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
-
Alternative and Complementary Theory
Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
-
ARDL
Microfinance Banks’ Investment Portfolio and Standard of Living in Nigeria: an Empirical Study [Volume 6, Issue 2, 2022, Pages 1-17]
-
Asset Revaluation
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
Assets Ratio
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
Attitude
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
Auditee business risk
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Audit efficiency
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Audit fee
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Audit institutions
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Auditor Management
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Auditor’s Opinion Shopping
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Auditor’s Tenure
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
-
Audit Performance
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
-
Audit Quality Promotion
Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
-
Augmented Dickey-Fuller test (ADF)
An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
B
-
Bank efficiency
The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
-
Banking
The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
-
Behavioral Intention
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
Benish Model
Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
-
Blockchain technology
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
C
-
Capital Market
The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
-
Capital market response
Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
-
CEOs' Financial Knowledge
The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
-
Clean Accounts
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Content analysis
The Tone of Market Participants' Opinions via Social Media and Capital Market Reaction [Volume 6, Issue 4, 2022, Pages 45-60]
-
Culture
Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
-
Cup-FM
The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
D
-
Data Envelopment Analysis
The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
-
Designing
Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
E
-
Earnings management
Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
-
Earnings Response Coefficient
Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
-
Environmental conditions
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
-
Ethical Leadership
The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
-
Ethical values
Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
-
Expectation convergence
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
F
-
Fama-French five-factor model
Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
-
Financial health
The Role of Corporate Governance on the Efficiency of Banks Considering the Mediating Role of Financial Health [Volume 6, Issue 1, 2022, Pages 35-51]
-
Financial managers
The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
-
Financial Reporting Features
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
-
Financial reporting quality
The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
-
Financial reports
Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
-
Firm Growth
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
Fraud detection
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Future Stock
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
G
-
G*Power software
Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
-
Granger causality test
An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
-
Grounded Data Theory Method, Tax Audit
Developing a Model to Improve the Quality of Tax Audits [Volume 6, Issue 3, 2022, Pages 73-91]
I
-
Idiosyncratic Risk Anomaly
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Improved Auditor’s Opinion
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
-
Independence of the Audit Committee
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Independence of the Board of Directors
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Individual Behavior
Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
-
Inflation rate
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
-
Internal Auditors
Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
-
Investment
Microfinance Banks’ Investment Portfolio and Standard of Living in Nigeria: an Empirical Study [Volume 6, Issue 2, 2022, Pages 1-17]
-
Investment addiction
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Investors’ Behavior
Identifying and Ranking Factors Affecting Earnings Response Coefficient [Volume 6, Issue 3, 2022, Pages 15-28]
J
-
Johansen cointegration test
An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
L
-
Legitimacy of BRA
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
-
Liquidity
The Moderating Effect of the Inflation on the Relationship between Asset Revaluation and the Financial Statements of Companies Listed on the Tehran and Bombay Stock Exchanges [Volume 6, Issue 2, 2022, Pages 53-68]
M
-
Macro-economic variables
An Empirical Study on The Impact of Macro-Economic Varables on Asian Stock Markets Returns [Volume 6, Issue 1, 2022, Pages 15-24]
-
Managerial Ability
The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
-
Market fragility
Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
-
Misrecorded Transaction Strategy
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Money avoidance
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Money status
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Money vigilance
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Money worship
The Effects of Money Beliefs on Investment Addiction [Volume 6, Issue 1, 2022, Pages 53-66]
-
Moral Courage
Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
N
-
Neural Network
Presenting the Development of the Beneish Model with Emphasis on Economic Features using Neural Network, Vector Machine, and Random Forest [Volume 6, Issue 4, 2022, Pages 15-28]
O
-
Omissions Bias
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Omission Strategy
Auditor Management by the Client using the Omissions and Auditor’s Assessment of the Misstatements Detection: Bait for the Auditor Management [Volume 6, Issue 4, 2022, Pages 29-43]
-
Ownership Structure
The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
P
-
Perceived Ease of Use and Usefulness
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
Performance Evaluation
Presenting a New Model for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach [Volume 6, Issue 3, 2022, Pages 93-110]
-
Personality types
The Impact of Psychological Dimensions of Financial anagers on Financial Reporting Quality [Volume 6, Issue 1, 2022, Pages 67-75]
-
Product Market Competition
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence [Volume 6, Issue 2, 2022, Pages 37-52]
-
Professional ethics
Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach [Volume 6, Issue 1, 2022, Pages 25-33]
Q
-
Qualified Opinion
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [Volume 6, Issue 2, 2022, Pages 83-95]
-
Quality of Information
The Convergence of the Expectations between Auditors and the Users of Financial Statements: A Multidimensional Grounded Theory and Structural Equation Modeling [Volume 6, Issue 3, 2022, Pages 29-54]
R
-
Religion
Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
-
Risk
Market Fragility and Stock Returns: Evidence from Tehran Stock Exchange [Volume 6, Issue 2, 2022, Pages 69-82]
-
Risk of material misstatement
Analyzing the Attitude of Iranian Auditing Experts toward the Business Risk Audit Efficiency for Stakeholders [Volume 6, Issue 4, 2022, Pages 81-100]
S
-
Size Anomaly
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Stock Excess Returns
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Stock Price Fall
The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
-
Stock Price Risk
Religion, Cultural Elements and the Stock Price Crash Risk: a Test of Alternative and Complementary Theory [Volume 6, Issue 2, 2022, Pages 19-35]
T
-
Tail Risk
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Task- technology Fit Model
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
-
Tax avoidance
The Impact of Strategic Corporate Social Responsibility on Tax Avoidance via Job Meaningfulness and the Mediating Role of Ethical Leadership [Volume 6, Issue 1, 2022, Pages 1-13]
-
Technology Acceptance Model (TAM)
Accepting Financial Transactions Using Blockchain Technology and Cryptocurrency based on the TAM Model: A Case Study of Iranian Users [Volume 6, Issue 2, 2022, Pages 97-109]
-
Tehran Stock Exchange
The Effect of Company Ownership Structure on the Stock Price Crash Risk in Iran: A Panel Co-Integration Approach with Cross-Sectional Dependence [Volume 6, Issue 4, 2022, Pages 1-14]
U
-
Unified Theory of Acceptance and Use of Technology
Investigating the Factors Affecting Accountants' Behavioral Intentions in Accounting Information System Adoption: Empirical Evidence of Unified Theory of Acceptance and Use of technology, and Task-Fit Model [Volume 6, Issue 3, 2022, Pages 111-126]
-
Unsystematic Risk
The Effect of CEOs' Financial Knowledge on Unsystematic Risk, Considering the Moderating Effect of Managerial Ability [Volume 6, Issue 3, 2022, Pages 55-71]
V
-
Value Anomaly
The effect of Size, Value and Idiosyncratic Risk Anomalies on the Relationship between Tail Risk and Stock Excess Returns [Volume 6, Issue 1, 2022, Pages 77-90]
-
Variance-based structural equation modeling
Designing an Earnings Management Improvement Model for Iranian knowledge-based Firms [Volume 6, Issue 4, 2022, Pages 61-79]
-
Voice Stimulus
Behavioral Voice Stimulus Fundamentals and Internal Auditors’ Moral Courage: Evidence from Iran [Volume 6, Issue 4, 2022, Pages 101-126]
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