Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
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]
K
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]