Journal of Accounting Knowledge

Journal of Accounting Knowledge

Keyword Index
A
  • Abnormal Audit Fee Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Abnormal Return Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Abnormal Volume Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Accounting Comparability Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Accounting Education The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Accounting Information Quality Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Accounting Profit The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Activity Based Costing University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • Altman Model The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Audit Fee Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Audit Organizations Member of the Association of Official Accountants Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism [Volume 13, Issue 1, 2022, Pages 203-228]
  • Auditor Size Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Auditor's Performance The Effect of Learning Styles on the Auditor's Performance with the Approach of Mediator Skills Multidimensional Model [Volume 13, Issue 4, 2022, Pages 143-160]
  • Auditor's Work Style The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Audit Quality Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Audit Report Lag Organizational Complexity and Audit Report Lag: Meta-Analysis [Volume 13, Issue 4, 2022, Pages 161-177]
B
  • Bankruptcy The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Bargaining Power Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Board Characteristics Investigate the Effect of Board Characteristics on the Relationship between Ownership Structure and Classification Shifting [Volume 13, Issue 1, 2022, Pages 167-184]
  • Board Independence Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Bundle Pricing Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
C
  • Capital Expenditures The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Collabrative Learning Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Complexity Organizational Complexity and Audit Report Lag: Meta-Analysis [Volume 13, Issue 4, 2022, Pages 161-177]
  • Corporate Risk Reporting A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
D
  • Dark Personality The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Dialectical Metaphor Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • Dialogic Accounting Metaphor Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
  • Discourse on Auditor Interaction Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
E
  • Earnings Comparability The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Earnings Management The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Emotional intelligence The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Entrepreneurial Intention The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Entropy of Financial Ftatements Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Environmental Circumstances Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Environmental sustainability Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Environmental tax Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Error Management Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Ethical Leadership The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Ethical Leadership The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Event Study Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
  • Experience The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • External Financial Resources Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
F
  • Financial Constraints The Impact of Liquidity and Investment Opportunity on Investment Decisions Moderated by Financial Constraints [Volume 13, Issue 1, 2022, Pages 83-96]
  • Financial Dogmatism Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Financial Intelligence The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Financial Reporting A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]
  • Financial Satisfaction Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Financial Socialization Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Financial Stability Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms [Volume 13, Issue 2, 2022, Pages 83-104]
  • Financial Statement Restatement The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Firm Value The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Flipped Learning Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Fnancial Ratios The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Forensic audit A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • Forensic auditor A Model for Identifying the Factors Affecting the Demand for Forensic Auditing [Volume 13, Issue 3, 2022, Pages 89-112]
  • Fraudulent Financial Reporting Corporate Financial Stability and Fraudulent Financial Reporting: The Role of Quality of Corporate Governance Mechanisms [Volume 13, Issue 2, 2022, Pages 83-104]
  • Fraudulent Financial Reporting Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Fuzzy Interpretive Matrix Analysis Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
I
  • IFRS for SMEs Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • Inefficiency of Investment Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Information Asymmetry Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
  • Institutional Ownership Concentration Investigating the Effect of Accounting Comparability on Labor Investment Efficiency: Moderating Role of Financing Constraint, Internal and External Monitoring [Volume 13, Issue 2, 2022, Pages 129-150]
  • Internal Control Provide a Measurement Model for Error Management and its Effect on Fraudulent Financial Reporting with Emphasis on the Role of the Audit Quality [Volume 13, Issue 2, 2022, Pages 53-82]
  • Internal Financing Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Internal Information Quality The Effect of Firm Value and Accounting Profits on Capital Expenditures: The Moderating Role of Internal Information Quality [Volume 13, Issue 2, 2022, Pages 31-51]
  • Interpretive Structural Modelling (ISM) Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • Investment Efficiency Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Iran accounting standards The Impact of Implementing International Financial Reporting Standards on the Statement of Financial Position in Iran [Volume 13, Issue 3, 2022, Pages 21-44]
L
  • Last Year’s Fee Audit Fee: Early Evidence about the Role of Some Omitted Variables [Volume 13, Issue 1, 2022, Pages 97-120]
  • Learning Styles The Effect of Learning Styles on the Auditor's Performance with the Approach of Mediator Skills Multidimensional Model [Volume 13, Issue 4, 2022, Pages 143-160]
  • Life cycle The Impact of Social Responsibility Performance on Financial Turmoil over the Firm’s Life Cycle Using the Directional Distance Function [Volume 13, Issue 2, 2022, Pages 171-194]
  • Liquidity The Impact of Liquidity and Investment Opportunity on Investment Decisions Moderated by Financial Constraints [Volume 13, Issue 1, 2022, Pages 83-96]
  • Localization of standards Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
M
  • Machiavellianism The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Management Accounting Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Managerial Overconfidence Management Over-Confidence, Internal Financing and Investment Efficiency [Volume 13, Issue 1, 2022, Pages 185-201]
  • Mandatory Rotation of Audit Firms Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism [Volume 13, Issue 1, 2022, Pages 203-228]
  • Measuring Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • Mediator Skills Multidimensional Model The Effect of Learning Styles on the Auditor's Performance with the Approach of Mediator Skills Multidimensional Model [Volume 13, Issue 4, 2022, Pages 143-160]
  • Mind Mapping Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Monte Carlo Method The Effect of Statistical Distribution of Financial Ratios on Altman Model Values using Monte Carlo Simulation [Volume 13, Issue 3, 2022, Pages 161-193]
  • Monthly Activity Report Information Content of Firms' Monthly Activity Reports [Volume 13, Issue 3, 2022, Pages 1-20]
N
  • Narcissism The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
  • Negotiation Process Auditors Effect of Dialectical Metaphor of Auditors' Negotiation Maturity Process [Volume 13, Issue 1, 2022, Pages 121-139]
  • Non-optimality of Capital Structure Investigating the Effect of Accounting Information Quality on the Relationship between the Degree of Non-optimality of Capital Structure and Inefficiencies of Investment [Volume 13, Issue 2, 2022, Pages 105-128]
  • Normalizing Trust in Accounting Knowledge Designing a Metaphor Functional Model of Dialogic Accounting: by Grounded Theory and Fuzzy Interpretive Matrix Analysis [Volume 13, Issue 3, 2022, Pages 195-227]
O
  • Optimism The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
  • Ownership Structure Investigate the Effect of Board Characteristics on the Relationship between Ownership Structure and Classification Shifting [Volume 13, Issue 1, 2022, Pages 167-184]
P
  • Psychopathy The Effect of Ethical Leadership Style on Reducing the Dark Personality Dimensions of People Involved in Earnings Management [Volume 13, Issue 4, 2022, Pages 49-67]
R
  • Requirements for Recognizing Localization of International Financial Reporting Standards for Small and Medium-Sized Entities in Iran [Volume 13, Issue 4, 2022, Pages 23-47]
  • Risk disclosure A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Risk Disclosure Coverage A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Risk Disclosure Quality A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • Risk-Taking The Effects of Financial and Investment Decision-Making Components on Entrepreneurial Intention among Iranian Accounting Students [Volume 13, Issue 3, 2022, Pages 65-88]
S
  • Size of Audit Firm The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Social Responsibility Performance The Impact of Social Responsibility Performance on Financial Turmoil over the Firm’s Life Cycle Using the Directional Distance Function [Volume 13, Issue 2, 2022, Pages 171-194]
  • Speed of Adjustment Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]
  • Stock Feturns Investigating the Effect of Abnormal Audit Fees on the Relationship between Entropy of Financial Statements and Stock Returns [Volume 13, Issue 3, 2022, Pages 137-160]
  • Survey review Developing a Model to Implement Environmental Taxes [Volume 13, Issue 4, 2022, Pages 117-142]
  • System Dynamics Modeling University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
T
  • Teamwork Experience The Relationship between the Report Signing Auditor's Work Style and Earnings Comparability: With the Emphasis on the Auditor's Characteristics [Volume 13, Issue 2, 2022, Pages 151-170]
  • Textual Risk Disclosure A Model for Corporate Risk Reporting Evaluation in Iran [Volume 13, Issue 2, 2022, Pages 1-29]
  • The Auditor's Professional Skepticism Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism [Volume 13, Issue 1, 2022, Pages 203-228]
  • Trait Professional Skepticism A Review of Releaton between Professional Skepticism, Client-Specific Experiences, and Audit Judgments [Volume 13, Issue 1, 2022, Pages 59-82]
U
  • University Cost Management University Cost Management by Integrating Activity Based Costing and System Dynamics Approach [Volume 13, Issue 1, 2022, Pages 1-30]
  • Usefulness of Accounting Information A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]
V
  • Value Relevance A Studying the Accounting Information Decision-Usefulness in Value Relevance Perspective [Volume 13, Issue 4, 2022, Pages 1-22]
  • Virtual Teaching Application of New Methods in Virtual Accounting Education, Innovative Experience during the Corona Epidemic [Volume 13, Issue 4, 2022, Pages 69-90]
  • Voluntary Disclosure Investigating the Effect of Financial Socialization on Financial Satisfaction With Regard to the Mediating Role of Financial Dogmatism [Volume 13, Issue 1, 2022, Pages 141-165]
W
  • Whistleblowing The Role of Mediator Emotional intelligence in Relation to ethical leadership with Whistle blowing Intention about Misconduct in Auditing Firms [Volume 13, Issue 1, 2022, Pages 31-58]
  • Working Capital Access to External Financial Resources, Bargaining Power, and Speed of Working Capital Adjustment [Volume 13, Issue 3, 2022, Pages 45-63]