Keyword Index

A

  • Abnormal Excess Returns Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Accountability A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Agency Theory Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Article 169 of the Iranian Direct Tax Code Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Audit committee chairman Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Audit Fee Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [Volume 11, Issue 1, 2020, Pages 61-83]
  • Audit Fee Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Auditing A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Audit Judgment Quality Effects of Fraud-Triangle Decomposition on Sensitivity and Quality of Auditor’s Fraud Risk Assessment Based on Iranian Auditing Standard Number # 240 [Volume 11, Issue 3, 2020, Pages 167-194]
  • Audit Market Structure Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Auditor Conservatism Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Auditor Specialization Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Auditor’s Specialist Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Audit Quality The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Audit Report Lag Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Audit report type The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Audit Risk Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]

B

  • Balanced scorecard framework Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Banks Stakeholders A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Benford’s law Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [Volume 11, Issue 1, 2020, Pages 61-83]
  • Business Strategy The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]

C

  • Capital Intensity Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Capital Structure adjustment Dividend Smoothing Based on Financial Flexibility and Capital Structure Adjustment [Volume 11, Issue 1, 2020, Pages 85-112]
  • Cash Effective Tax Rate Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]
  • Cash Holdings Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Communication Skills Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • Company Income Tax Collection Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Compensation plan Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Concentration Ratio Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Corporate Governance A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]
  • Corporate Social Responsibility Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 1, 2020, Pages 159-189]
  • Cost of Capital Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Cost of Capital Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]

D

  • Difference in Differences Approach Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Differential Persistence Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Distribution of Financial Statements Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [Volume 11, Issue 1, 2020, Pages 61-83]
  • Dividend Policy Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Dividend Smoothing Dividend Smoothing Based on Financial Flexibility and Capital Structure Adjustment [Volume 11, Issue 1, 2020, Pages 85-112]

E

  • Earnings Components Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]
  • Earnings Management Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Economic Growth Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Empirical expertise Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Entropy Index Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]
  • Estimation Risk of bankruptcy Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]
  • Ethical Behaviors Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Ethical Beliefs Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Ethical Pressures Explaining the Ethical and Unethical Behaviors of Earnings Management Using Advanced Structural Models [Volume 11, Issue 4, 2020, Pages 211-233]
  • Expert Services Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]

F

  • Financial expertise Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Financial Flexibility Dividend Smoothing Based on Financial Flexibility and Capital Structure Adjustment [Volume 11, Issue 1, 2020, Pages 85-112]
  • Financial Leverage Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Financial Reporting Quality The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]
  • Financial Reporting Readability Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Financial Reporting Timeliness Characteristics of the Chairman of Audit Committee and Timely Financial Reporting [Volume 11, Issue 3, 2020, Pages 131-165]
  • Firm Value Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange [Volume 11, Issue 1, 2020, Pages 159-189]
  • Fog Index Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Forecast Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Fraud Risk Assessment Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • Fraud Risk Assessment A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Fraudulent Financial Reporting Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Free Cash Flow Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Fuzzy Analytical Hierarchy Process Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Fuzzy Delphi method Developing a Model for Executive Directors Compensation Plan Based on Balanced Scorecard Framework [Volume 11, Issue 2, 2020, Pages 31-69]
  • Fuzzy Delphi method A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]

G

  • Generalized Method of Moments (GMM) Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [Volume 11, Issue 1, 2020, Pages 35-59]
  • Going Concern Opinion Analysis of the Impact of Bankruptcy Risk Estimation on Auditor Conservatism [Volume 11, Issue 3, 2020, Pages 67-97]

H

  • Herfindahl-Hirschman Index Auditor Specialization in the Industry and Audit Market Structure [Volume 11, Issue 4, 2020, Pages 97-128]

I

  • IFRS in Iran Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Improvement of Model Accuracy Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]
  • Inefficiency of Investment Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Information and Communication Technology Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Information Asymmetry Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Internal Financing Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Internal Financing Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]
  • International Financial Reporting Standards (IFRS) Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Investment behavior of firm Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Investment Efficiency Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]
  • Investment Efficiency Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]

L

  • Life cycle Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]

M

  • Management Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Management Ability Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Management Earnings Forecasts Effect of Bias in Management Earnings Forecasts on Investment Behavior of Firm and Information Asymmetry [Volume 11, Issue 2, 2020, Pages 139-167]
  • Management Overconfidence Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]
  • Market Value of cash holdings Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Mean Reversion Investigating the Performance of Life Cycle Based Forecasts and Determining the Components Affecting it [Volume 11, Issue 4, 2020, Pages 65-96]

O

  • Optimal Capital Structure Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Overconfidence of management Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing [Volume 11, Issue 4, 2020, Pages 171-186]
  • Over-investment Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Over- Investment Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]

P

  • Personality Traits Investigating the Relationship between Managerial Personality Characteristics and Dividend Policy [Volume 11, Issue 4, 2020, Pages 149-170]
  • Political Connections Influence of Political Connections on the Relationship between Management Ability and Fraudulent Financial Reporting [Volume 11, Issue 2, 2020, Pages 169-207]
  • Political uncertainty Investigating the Impact of Political Uncertainty on Cash Holdings [Volume 11, Issue 1, 2020, Pages 113-134]
  • Profit Management Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]

R

  • Restatements of financial statements The Position of Business Strategy in Improving Audit Quality with Emphasis on Environmental Factors in Iran [Volume 11, Issue 3, 2020, Pages 35-66]

S

  • Seasoned Equity Offering Seasoned Equity Offering and Financial Reporting Quality [Volume 11, Issue 3, 2020, Pages 1-34]
  • Social Undermining Examining the Effect of Auditor's Professional Skepticism on Fraud Risk Assessment, Considering Moderator Effect of Communication Skill and Social Undermining [Volume 11, Issue 2, 2020, Pages 71-105]
  • Static and Dynamic Panel Data Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [Volume 11, Issue 1, 2020, Pages 35-59]
  • Status Analysis Auditors' View on the Necessity and Status of Using Expert Services in Auditing [Volume 11, Issue 4, 2020, Pages 1-23]
  • Structural Equation Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Structural Equation Modeling (SEM) A Model for Assessment of the Risk of Fraud in an Audit of Financial Statements [Volume 11, Issue 4, 2020, Pages 25-45]
  • Structure of balance sheet Structure of Banks' Balance Sheet and Systemic Risk of Banking Network [Volume 11, Issue 3, 2020, Pages 195-225]
  • Systematic Thinking A Model for Corporate Governance in Iranian Banks [Volume 11, Issue 2, 2020, Pages 1-29]

T

  • Tax Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Tax Avoidance Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Tax Avoidance Investigating the Impact of Tax Avoidance on Investment Efficiency [Volume 11, Issue 2, 2020, Pages 239-264]
  • Tax Avoidance Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Tax compliance Impacts of Information and Communication Technology on Tax Collection [Volume 11, Issue 4, 2020, Pages 187-210]
  • Tax Difference Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance [Volume 11, Issue 4, 2020, Pages 129-147]
  • Tax Elasticity Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Tax Evasion Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance [Volume 11, Issue 1, 2020, Pages 1-33]
  • Tax Stickiness Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [Volume 11, Issue 4, 2020, Pages 47-63]
  • Text Length Index Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [Volume 11, Issue 1, 2020, Pages 135-157]
  • Trade Credit Determinants of Supply of and Demand for Trade Credit: Static and Dynamic Approaches [Volume 11, Issue 1, 2020, Pages 35-59]
  • Trading Strategy Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [Volume 11, Issue 3, 2020, Pages 99-130]

U

  • Under-investment Deviation from Optimal Capital Structure and Inefficiencies of Investment [Volume 11, Issue 2, 2020, Pages 107-137]
  • Under-investment Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [Volume 11, Issue 2, 2020, Pages 209-238]