Iranian Journal of Accounting, Auditing and Finance

Iranian Journal of Accounting, Auditing and Finance

Keyword Index
A
  • Abnormal Fees The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
  • Accounting conservatism Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Accrual Accounting Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
  • Aggregate of Announcement Returns The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Aggregate of Earnings The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Artificial Intelligence The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Assurance Standards Board Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Auditor Leaving Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Audit Quality Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Audit Quality Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
B
  • Banking System The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Banks Profitability Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Board Independence Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Buy and Hold Strategy Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
C
  • CEO ability Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
  • CEO talent Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
  • Challenges and obstacles Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Content Causes of Corporate Bankruptcy Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Corporate Sustainability Performance Disclosure Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
  • Covid 19 Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
D
  • Debt ratio Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
  • Delay The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
E
  • Employee Performance Evaluating the Effect of COVID-19 on Profitability and Bank Performance [Volume 7, Issue 3, 2023, Pages 67-86]
  • Encrypted assets A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Environmental Entrepreneurship Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Environmental Social and Governance (ESG) Criteria The Severity of a Client’s Negative Environmental, Social, and Governance Reputation Affect Audit Effort and Audit Quality [Volume 7, Issue 1, 2023, Pages 53-67]
  • Equity Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Expected Credit Loss (ECL) Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
F
  • Factor analysis The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Fair value Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • Financial Criteria The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Financial reporting quality Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Financial reporting supply chain Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Firms’ Coverage Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
  • Fixed-charge coverage ratio Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
G
  • Gambler’s Fallacy and Stereotypes Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Geographical proximity of institutional owners The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [Volume 7, Issue 2, 2023, Pages 17-37]
  • Government Credits The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
  • Green Financing Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
  • Grounded theory Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
H
  • HamiChain A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Hierarchical clustering Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
I
  • IFRS Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • IFRS 9 Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
  • Information Quality The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach [Volume 7, Issue 1, 2023, Pages 1-21]
  • Institutional trust Developing an Optimal Model of Accrual Accounting System in the Public Sector [Volume 7, Issue 3, 2023, Pages 39-52]
  • International Auditing Audit Quality Improvement Model in the Economic Environment of Iran [Volume 7, Issue 1, 2023, Pages 109-127]
  • Inventory Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Investment Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Investment efficiency Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Iranian banking business Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework [Volume 7, Issue 1, 2023, Pages 39-51]
  • Iranian banking industry Implementing Expected Credit Loss in the Iranian Banking Industry [Volume 7, Issue 2, 2023, Pages 111-124]
K
  • K-means Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Knowledge sharing Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
L
  • Leaving the Profession of Certified Public Accountant Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Leverage Ratio Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
M
  • Macro Accounting The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]
  • Managerial Ability Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [Volume 7, Issue 4, 2023, Pages 29-56]
  • Managerial overconfidence The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
  • Manufacturing companies Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
  • Material sustainability Material Sustainability and Investment Efficiency [Volume 7, Issue 4, 2023, Pages 77-91]
  • Mental Well-being Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes [Volume 7, Issue 4, 2023, Pages 93-107]
  • Modeling Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [Volume 7, Issue 1, 2023, Pages 69-91]
  • Multinational firms Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [Volume 7, Issue 2, 2023, Pages 99-110]
N
  • Non-current Asset Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
O
  • Ownership Structure Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure [Volume 7, Issue 3, 2023, Pages 87-103]
P
  • Portfolio Diversification Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
  • Portfolio optimization Portfolio Diversification Based on Clustering Analysis [Volume 7, Issue 3, 2023, Pages 1-16]
R
  • R&D Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
  • Representativeness Heuristic and Conjunction Fallacy Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection [Volume 7, Issue 4, 2023, Pages 109-121]
  • Return Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Risk Management The Impact of Government Credits on Bank Risk and Profitability (Case study: Organization of Islamic Cooperation Countries) [Volume 7, Issue 2, 2023, Pages 1-16]
S
  • Size Financial Analysts Cover which Firms? [Volume 7, Issue 3, 2023, Pages 105-115]
  • SMART financing A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Smart Pls Method Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Spirituality Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran [Volume 7, Issue 2, 2023, Pages 61-81]
  • Stackelberg method Evaluation of Cooperation Strategy in Financial Services Supply Chain Based on Prospect Theory and Game Theory [Volume 7, Issue 1, 2023, Pages 93-108]
  • Stakeholder mechanisms The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [Volume 7, Issue 3, 2023, Pages 53-65]
  • Startup A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform [Volume 7, Issue 2, 2023, Pages 83-98]
  • Stop-loss Strategy Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Structural Causes of Corporate Bankruptcy Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Sustainable development Designing Model and Levelization of the Factors Affecting Companies’ Green Financing through Banking System [Volume 7, Issue 1, 2023, Pages 23-38]
T
  • Technical analysis Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy [Volume 7, Issue 2, 2023, Pages 39-60]
  • Total Interpretive Structural Modelling Designing a Model of Intangible Causes of Bankruptcy by TISM [Volume 7, Issue 3, 2023, Pages 17-37]
  • Turnover Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity [Volume 7, Issue 4, 2023, Pages 1-12]
W
  • Wisdom of Crowds The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq [Volume 7, Issue 4, 2023, Pages 13-27]