A
-
Accruals
The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
-
Adjustment Speed
The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
-
Agency Theory
Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
-
Agency Theory
Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
-
Aggressive Financial Reporting Behavior
The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
-
Asymmetric Information
Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
-
Audit Committee
The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
-
Audit Fees
Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [Volume 12, Issue 1, 2021, Pages 159-172]
-
Audit Market Share
Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [Volume 12, Issue 1, 2021, Pages 45-68]
-
Auditor Effort
The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
-
Auditors' Effort
Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
-
Auditor's Expertise in the Industry
The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
-
Auditor Specialization and Chairmen of Audit Committees
Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
-
Audit Quality
The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
-
Audit Quality
The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
-
Audit Risk
Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [Volume 12, Issue 1, 2021, Pages 45-68]
-
Audit Services Fee
Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [Volume 12, Issue 1, 2021, Pages 45-68]
B
-
Banking Industry
Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
-
Business Strategy
Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
C
-
Capital Structure Optimism
The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
-
CEO Narcissism
Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
-
Commitment to Public Interests
The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
-
Company Financial Leverage
The Relationship between Institutional Ownership Stability and Earnings Management in terms of Corporate Financial Leverage [Volume 12, Issue 4, 2021, Pages 155-177]
-
Conditional Conservatism
The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
-
Conservatism in Financial Reporting
Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
-
Corporate Competitive Environment
The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
-
Corporate Governance
The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
-
Corporate social responsibility performance
The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
-
Corporate sustainability performance
The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
-
Cost Behavior
The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
-
Credit Rating
The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns [Volume 12, Issue 2, 2021, Pages 105-121]
D
-
Defenders
Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
-
Disclosure score
The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
-
Discretionary Accruals
The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
-
Documents Suspected of Fraud
A Model for Identifying Physical Notes and Documents Suspected of Fraud: Based on Their Appearance [Volume 12, Issue 3, 2021, Pages 129-146]
-
Dynamic Competitive Capabilities
Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
E
-
Eaning Perisitency
Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
-
Earning Management
The Relationship between Institutional Ownership Stability and Earnings Management in terms of Corporate Financial Leverage [Volume 12, Issue 4, 2021, Pages 155-177]
-
Earnings Management
The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
-
Earnings Management Reductive Models
Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
-
Earnings Quality
The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
-
Earnings Quality
Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
-
Earning Status Reversibility
Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
-
Economic Consequences
The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
-
Enterprise Resource planning
The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
-
Environmental
The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
-
Environmental Pressure
The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
-
Executive Compensation Performance
Executive Compensation Performance Sensitivity: A Further Evidence of the Role of Conservatism in Financial Reporting in the Iranian Capital Market [Volume 12, Issue 4, 2021, Pages 67-91]
F
-
Family Ownership
Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
-
Financial Crisis
The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
-
Financial Reporting Quality
Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
-
Financial Reporting Supply Chain
Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
-
Financial statements comparability
The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
-
Firm Size
The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
-
Firm Value
The Relationship between Corporate Sustainability Performance and Firm Value: Emphasizing the Role of Disclosure Score and Firm Size [Volume 12, Issue 3, 2021, Pages 1-27]
-
Followership Style
The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
-
Free Cash Flow
The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
H
-
Honesty-Humility
The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
I
-
Independence enforcement
The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
-
Independent auditors
The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
-
Industry Auditor Expertise
The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
-
Industry Tournament Incentives
The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
-
Information Asymmetry
Investigating the Impact of Information Voluntary Disclosure on the Relationship between Tax Aggressiveness and Information Asymmetry [Volume 12, Issue 2, 2021, Pages 49-65]
-
Information Asymmetry
Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
-
Institutional Ownership
Investigating the Relationship between Institutional Ownership and Audit Fees with Emphasizing Political Connections [Volume 12, Issue 1, 2021, Pages 159-172]
-
Institutional Ownership
The Relationship between Corporate Social Responsibility and Financial Statements Comparability with an Emphasis on the Role of Institutional Ownership [Volume 12, Issue 4, 2021, Pages 43-66]
-
Institutional Ownership Stability
The Relationship between Institutional Ownership Stability and Earnings Management in terms of Corporate Financial Leverage [Volume 12, Issue 4, 2021, Pages 155-177]
-
Investment Efficiency
The Effect of Industry Tournament Incentives on Investment Efficiency and Capital Structure Optimism [Volume 12, Issue 3, 2021, Pages 89-110]
L
-
Leverage Ratio
The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
-
Low to High Volatility of Sales Market
The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns [Volume 12, Issue 2, 2021, Pages 105-121]
M
-
Machiavellianism
The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
-
Managerial opportunism
The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
-
Managers’ Optimistic Behaviors and Managers’ Myopic Behaviors
The Impact of Audit Quality, Competitive Environment and Corporate Governance on Managers 'Unethical Behaviors: with Emphasis on Two Dimensions of Decision-making Horizon and Type of Forecast in Managers' Behavior [Volume 12, Issue 3, 2021, Pages 147-168]
-
Market Competition
The Effect of Firm Sales Decline on Conservatism Based on the Asymmetric Timeliness of Accruals [Volume 12, Issue 4, 2021, Pages 1-21]
-
Markov Chains
Modeling the Persistency and Reversibility of Accounting Earnings Using Markov Chains [Volume 12, Issue 2, 2021, Pages 29-47]
-
Mental Accounting
Investigating the Effect of Investors' Mental Accounting on Investment and Financing Policies [Volume 12, Issue 4, 2021, Pages 137-153]
-
Mental Welfare
Investigating the Effects of Mental Well-Being and Financial Transparency on the Willingness to Invest in Companies Listed on the Tehran Stock Exchange [Volume 12, Issue 3, 2021, Pages 169-189]
-
Modified Audit Opinion
The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
-
Multi- Grounded Theory
Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
O
-
Overvalued Equity
The Relationship between Equity Overvaluation and Company's Financial Crisis [Volume 12, Issue 4, 2021, Pages 23-41]
P
-
Physical documentation
A Model for Identifying Physical Notes and Documents Suspected of Fraud: Based on Their Appearance [Volume 12, Issue 3, 2021, Pages 129-146]
-
Professional values
The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [Volume 12, Issue 2, 2021, Pages 123-138]
-
Prospectors
Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
R
-
Real Earnings Management
The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Real Earnings Management [Volume 12, Issue 1, 2021, Pages 111-131]
-
Real Earnings Management
Presenting a Reductive Model of Earnings Management Based on Multi- Grounded Theory Approach [Volume 12, Issue 4, 2021, Pages 93-114]
-
Risk disclosure
Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
-
Risk of Fraud
Chief Executive Officer (CEO) Narcissism and Risk of Financial Reporting Fraud with Placing Emphasis on the Roles of Auditors and Audit Committees [Volume 12, Issue 2, 2021, Pages 139-155]
-
Risk reporting framework
Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
S
-
Short-term and long-term Discretionary accruals
The Effect of Enterprise Resource Planning Implementation on the Earnings Quality: Survey of Short-Term and Long-Term Discretionary Accruals [Volume 12, Issue 2, 2021, Pages 87-103]
-
Simultaneous Equation
Investigating the Interaction of Earning Quality and Information Asymmetry in the Banking Industry Using Simultaneous Equation System [Volume 12, Issue 3, 2021, Pages 49-68]
-
Social and Governance Disclosure
The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality [Volume 12, Issue 3, 2021, Pages 69-88]
-
Social Capital
The Impact of Community Social Capital on Asymmetric Behavior of Cost [Volume 12, Issue 1, 2021, Pages 19-44]
-
Social Pressure
The Moderator Role of Followership Style and Honesty-Humility Attitude of Financial Managers on the Impact of Social and Environmental Pressure on Aggressive Financial Reporting Behavior [Volume 12, Issue 1, 2021, Pages 91-110]
-
Social responsibility
The Effect of Social Responsibility on the Credit Rating of Companies due to the Adjusting Role of Low to High Stock Returns [Volume 12, Issue 2, 2021, Pages 105-121]
-
Social responsibility
Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
-
Social Responsibility Disclosure
Business Strategy and Corporate Social Responsibility Disclosure [Volume 12, Issue 2, 2021, Pages 67-86]
-
Stakeholder
Firms' Risk Disclosure and Reporting: A Comprehensive Framework [Volume 12, Issue 2, 2021, Pages 1-27]
-
Stakeholder Theory
Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
-
Structural Equation Modeling
The Impact of Machiavellianism Behavior on Auditor Professional Skepticism: A Test of Personality Psychology Theory [Volume 12, Issue 1, 2021, Pages 69-89]
T
-
Tax Avoidance
Tax Avoidance: Social Responsibility and the Moderator Role of Family Ownership [Volume 12, Issue 3, 2021, Pages 111-128]
-
Technological Capability
Dynamic Competitive Capabilities and Financial Reporting Quality [Volume 12, Issue 1, 2021, Pages 133-157]
-
Theme analysis
Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
-
Theories of Audit Assumptions
The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [Volume 12, Issue 1, 2021, Pages 1-17]
-
TOPSIS Technique
Prioritize Factors affecting the Financial Reporting Supply Chain [Volume 12, Issue 4, 2021, Pages 115-136]
-
Trade Credit
The Effect of Trade Credit on Leverage Adjustment Speed [Volume 12, Issue 3, 2021, Pages 29-48]
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