Keyword Index

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]

G

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]

Q

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]