Keyword Index

A

  • Asymmetric Cost Behavior" Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
  • Auditor's partner's preoccupation Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • Auditor's report delay Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [Volume 14, Issue 1, 2024, Pages 115-138]
  • Audit Partners Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
  • Authoritarianism Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]

B

  • Banks Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]

C

  • Capital market International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Cash flexibility COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024]
  • Choice of accounting methods Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Company Performance The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Corporate social responsibility reporting The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Covid-19 COVID-19 Impact on Firm Investment- Evidence from Firms Listed in Tehran Stock Exchange [Volume 14, Issue 2, 2024]
  • Creative accounting Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Credit Scoring Credit Rating of Listed Companies Based on Financial Reporting Information in Banks [Volume 14, Issue 1, 2024, Pages 227-248]

D

E

  • Earnings increasing or decreasing methods Investigating the Role of Corporate Governance Principles on Earnings-Increasing or Decreasing Choices by Management [Volume 14, Issue 1, 2024, Pages 249-270]
  • Economic Implications International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • ESG The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]

F

  • Family ownership The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]
  • Financial Reporting Legitimacy Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Financial Statements Comparability The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Financial Variables International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Fuzzy Delphi Presenting a Model for Measuring the Quality of Internal Control Structures for Tehran Stock Exchange Companies [Volume 14, Issue 1, 2024, Pages 1-32]

G

  • Going concern opinion Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Going concern opinion accuracy Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]

I

  • IFRS Adoption International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]
  • Institutional Investors’ Distraction The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Investor attention The Interactive Impact of Investor Attention and Company Performance on Corporate Social Responsibility Reporting [Volume 14, Issue 1, 2024, Pages 63-88]
  • Investor Sentiment Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]

L

  • Long-term Growth Expectations Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]

M

  • Market Reaction" Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [Volume 14, Issue 2, 2024]
  • Meket reaction Investor Sentiment and Auditor's Going Concern Opinion: Examining the Accuracy of the Auditor's Opinion and Market Reaction to It [Volume 14, Issue 1, 2024, Pages 165-190]
  • Meta-Synthesis International Financial Reporting Standards (IFRS) Adoption Effects on Capital Market Variables [Volume 14, Issue 2, 2024]

P

  • Parent Company The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Power Usurpation Designing the Framework of Power Usurpation of Audit Partners: Identifying the Key Factors Affecting the Authoritarianism of Audit Partners [Volume 14, Issue 2, 2024]
  • Product Market Non-financial Performance The Moderating Role of Product Market Non-Financial Performance in the Relationship Between ESG Activities and Financial Performance in Listed Companies in the Tehran Stock Exchange. [Volume 14, Issue 2, 2024]

R

  • Real Earning Management The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]

S

  • Scenario Planning Evaluation of The Emergence Key Drivers of Creative Accounting in the Future of The Financial Reporting Legitimacy [Volume 14, Issue 2, 2024]
  • Subsidiary Company The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company [Volume 14, Issue 1, 2024, Pages 33-62]
  • Supervisory Power The Effect of Institutional Investors’ Distraction on Financial Statements Comparability [Volume 14, Issue 1, 2024, Pages 139-164]
  • Systematic Review Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]

T

  • Technology Quantitative and Qualitative Content Analysis of Scientific Research Articles in theField of Technologyin Accounting and Auditing [Volume 14, Issue 2, 2024]
  • Tehran Stock Exchange The Moderating Role of Family Ownership in the Relationship between Life Cycle and Real Earning Management in Tehran Stock Exchange Listed Companies [Volume 14, Issue 2, 2024]

U

  • Uncertainty Systematic review of uncertainty literature with meta synthesis approach [Volume 14, Issue 2, 2024]