Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

Keyword Index
A
  • Accounting Information Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2021, Pages 57-86]
  • Accrual Accounting System Investigating Effective Factors on Users’ Resistance to Apply Accrual Accounting System at Medical Science Universities in Iran [Volume 2, Issue 2, 2021, Pages 87-120]
  • Analysis A Comparative Study of Behavioral Finance and Behavioral Economics in Iran and the World [Volume 2, Issue 4, 2021, Pages 103-135]
  • Annual Financial Statements Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2021, Pages 57-86]
  • Audit Committee The managerial Ability and accuracy of earning forecast with emphasis on the role of the Audit Committee [Volume 2, Issue 1, 2021, Pages 91-110]
  • Audit Committee Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [Volume 2, Issue 4, 2021, Pages 33-54]
  • Audit fees The effect of Audit Tenure on reducing high risk of fraud [Volume 2, Issue 4, 2021, Pages 137-163]
  • Audit Quality Designing Pattern of Factors Affecting on the Behaviors Reducing Audit Quality in the Iran [Volume 2, Issue 3, 2021, Pages 59-99]
  • Audit Quality Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [Volume 2, Issue 4, 2021, Pages 33-54]
B
  • Bankruptcy Prediction Impact of Business Cycle on the Market Variables in Bankruptcy Prediction with Genetic Algorithm [Volume 2, Issue 3, 2021, Pages 159-187]
  • Barton-Simco's model the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2021, Pages 81-102]
  • Behavioral Economics A Comparative Study of Behavioral Finance and Behavioral Economics in Iran and the World [Volume 2, Issue 4, 2021, Pages 103-135]
  • Behavioral Finance A Comparative Study of Behavioral Finance and Behavioral Economics in Iran and the World [Volume 2, Issue 4, 2021, Pages 103-135]
  • Business Cycle Impact of Business Cycle on the Market Variables in Bankruptcy Prediction with Genetic Algorithm [Volume 2, Issue 3, 2021, Pages 159-187]
C
  • Capital structure Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2021, Pages 9-26]
  • Capital structure Evaluating The Relationship Between Capital Structure And Product Competition In The Market [Volume 2, Issue 1, 2021, Pages 45-71]
  • Cash management Information Disclosure of Social Responsibility, Environmental Sensitivity and Cash Holdings [Volume 2, Issue 2, 2021, Pages 121-140]
  • CEO power Investigate The Relationship Between The Tax Avoidance And Earnings Management And Stock Price Crash Risk By Emphasizing Role Of Powerful CEOs The Tax Avoidance And Earnings Management. [Volume 2, Issue 1, 2021, Pages 111-134]
  • Conservatism The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2021, Pages 141-164]
  • Corporate Governance The Effect of Institutional Ownership on Corporate Tax Compliance by Tehran Stock Exchange (TSE) listed companies [Volume 2, Issue 2, 2021, Pages 9-33]
  • Corporate Governance The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2021, Pages 141-164]
  • Corporate Governance Mechanisms of corporate governance and fixed asset revaluation [Volume 2, Issue 4, 2021, Pages 55-79]
  • Corporate tax compliance The Effect of Institutional Ownership on Corporate Tax Compliance by Tehran Stock Exchange (TSE) listed companies [Volume 2, Issue 2, 2021, Pages 9-33]
  • Cost Stickiness The impact of internal control weaknesses on cost stickiness of the companies listed in Tehran Stock Exchange [Volume 2, Issue 3, 2021, Pages 101-132]
D
E
  • Earning forecast The managerial Ability and accuracy of earning forecast with emphasis on the role of the Audit Committee [Volume 2, Issue 1, 2021, Pages 91-110]
  • Earning Quality Investigation of the Relationship between the Audit Committee's Specifications and the Earning Quality with the Role of Audit Quality in Centralized Firms [Volume 2, Issue 4, 2021, Pages 33-54]
  • Earnings Management Investigate The Relationship Between The Tax Avoidance And Earnings Management And Stock Price Crash Risk By Emphasizing Role Of Powerful CEOs The Tax Avoidance And Earnings Management. [Volume 2, Issue 1, 2021, Pages 111-134]
  • Earnings Quality The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach [Volume 2, Issue 1, 2021, Pages 73-90]
  • Earnings Quality the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2021, Pages 81-102]
  • Efficient Earnings Management The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach [Volume 2, Issue 1, 2021, Pages 73-90]
F
  • Financial Managers Financial managers and Auditor Independence [Volume 2, Issue 3, 2021, Pages 9-32]
  • Financial Reporting The impact of internal control weaknesses on cost stickiness of the companies listed in Tehran Stock Exchange [Volume 2, Issue 3, 2021, Pages 101-132]
  • Financing The Impact of Accounting Conservatism on Debts Combination and the Company’s Growth with Emphasis on the Corporate Governance [Volume 2, Issue 2, 2021, Pages 141-164]
  • Firm Geographical Location The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach [Volume 2, Issue 1, 2021, Pages 73-90]
  • Fixed Asset Mechanisms of corporate governance and fixed asset revaluation [Volume 2, Issue 4, 2021, Pages 55-79]
G
  • Genetic Algorithm Impact of Business Cycle on the Market Variables in Bankruptcy Prediction with Genetic Algorithm [Volume 2, Issue 3, 2021, Pages 159-187]
H
  • Health center Investigating Effective Factors on Users’ Resistance to Apply Accrual Accounting System at Medical Science Universities in Iran [Volume 2, Issue 2, 2021, Pages 87-120]
I
  • Individual factors Designing Pattern of Factors Affecting on the Behaviors Reducing Audit Quality in the Iran [Volume 2, Issue 3, 2021, Pages 59-99]
  • Information Asymmetry An investigation of the interaction relationship between Information asymmetry and Earning management in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 2, Issue 2, 2021, Pages 35-55]
  • Insurance Companies Investigating the Influence of Intellectual Capital on the Profitability of Insurance Companies [Volume 2, Issue 1, 2021, Pages 27-43]
  • Interim Financial Statements Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2021, Pages 57-86]
  • Internal auditors Studying auditors views about their role in preventing, detecting and reporting fraud [Volume 2, Issue 4, 2021, Pages 9-31]
  • Internal control weaknesses The impact of internal control weaknesses on cost stickiness of the companies listed in Tehran Stock Exchange [Volume 2, Issue 3, 2021, Pages 101-132]
K
  • Keywords: Intellectual Capital Investigating the Influence of Intellectual Capital on the Profitability of Insurance Companies [Volume 2, Issue 1, 2021, Pages 27-43]
M
  • Managerial Ability The managerial Ability and accuracy of earning forecast with emphasis on the role of the Audit Committee [Volume 2, Issue 1, 2021, Pages 91-110]
  • Managerial Duration Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2021, Pages 9-26]
  • Managing Director's Power Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2021, Pages 9-26]
  • Managing Duality Nonlinear Relationship between CEO Power and Capital Structure [Volume 2, Issue 1, 2021, Pages 9-26]
  • Market Information Impact of Business Cycle on the Market Variables in Bankruptcy Prediction with Genetic Algorithm [Volume 2, Issue 3, 2021, Pages 159-187]
  • Market Value Comparative study on the value relevance of annual and intermediate financial statements (with emphasis on quarterly, six-month and nine-month financial statements) [Volume 2, Issue 2, 2021, Pages 57-86]
  • Medical Science University Investigating Effective Factors on Users’ Resistance to Apply Accrual Accounting System at Medical Science Universities in Iran [Volume 2, Issue 2, 2021, Pages 87-120]
  • Meta-analysis A Comparative Study of Behavioral Finance and Behavioral Economics in Iran and the World [Volume 2, Issue 4, 2021, Pages 103-135]
  • Multi-criteria decision making The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2021, Pages 33-57]
O
  • Organizational Factors Designing Pattern of Factors Affecting on the Behaviors Reducing Audit Quality in the Iran [Volume 2, Issue 3, 2021, Pages 59-99]
  • Overinvestment The investigation of the relationship between tax avoidance and investment inefficiency [Volume 2, Issue 1, 2021, Pages 159-179]
  • Overvalued Equity The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2021, Pages 133-157]
  • Ownership structure The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2021, Pages 33-57]
P
  • Penman's model. Leuz's model the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2021, Pages 81-102]
  • Political Relations The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2021, Pages 33-57]
  • Power Product Competition Evaluating The Relationship Between Capital Structure And Product Competition In The Market [Volume 2, Issue 1, 2021, Pages 45-71]
  • Product Competition Evaluating The Relationship Between Capital Structure And Product Competition In The Market [Volume 2, Issue 1, 2021, Pages 45-71]
  • Profitability Investigating the Influence of Intellectual Capital on the Profitability of Insurance Companies [Volume 2, Issue 1, 2021, Pages 27-43]
R
  • Revaluation Mechanisms of corporate governance and fixed asset revaluation [Volume 2, Issue 4, 2021, Pages 55-79]
  • Risk of fraud The effect of Audit Tenure on reducing high risk of fraud [Volume 2, Issue 4, 2021, Pages 137-163]
S
  • Signaling Theory The Effect of Firm Geographical Location On The Earnings Quality Based on The Signaling Theory Approach [Volume 2, Issue 1, 2021, Pages 73-90]
  • Simultaneous Equation An investigation of the interaction relationship between Information asymmetry and Earning management in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 2, Issue 2, 2021, Pages 35-55]
  • Sticky of manager's expectations the effect of sticky of manager's exceptions on earnings quality [Volume 2, Issue 4, 2021, Pages 81-102]
  • Stock Price Crash Risk Investigate The Relationship Between The Tax Avoidance And Earnings Management And Stock Price Crash Risk By Emphasizing Role Of Powerful CEOs The Tax Avoidance And Earnings Management. [Volume 2, Issue 1, 2021, Pages 111-134]
  • Stock Price Crash Risk The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2021, Pages 133-157]
T
  • Tax Avoidance Investigate The Relationship Between The Tax Avoidance And Earnings Management And Stock Price Crash Risk By Emphasizing Role Of Powerful CEOs The Tax Avoidance And Earnings Management. [Volume 2, Issue 1, 2021, Pages 111-134]
  • Tax Avoidance The investigation of the relationship between tax avoidance and investment inefficiency [Volume 2, Issue 1, 2021, Pages 159-179]
  • Tax Avoidance An investigation of the interaction relationship between Information asymmetry and Earning management in the listed companies of (TSE ) by the simultaneous equation method ( 3SLS) [Volume 2, Issue 2, 2021, Pages 35-55]
  • Tax Avoidance The effect of political relations with the government on the relationship between ownership structure and tax avoidance [Volume 2, Issue 3, 2021, Pages 33-57]
  • Tax Revenue The Effect of Institutional Ownership on Corporate Tax Compliance by Tehran Stock Exchange (TSE) listed companies [Volume 2, Issue 2, 2021, Pages 9-33]
  • The Ascending Fluctuation The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2021, Pages 133-157]
  • The Negative Skewness of The Return on Capital The Relationship Between the Overvalued Equity and Stock Price Crash Risk [Volume 2, Issue 3, 2021, Pages 133-157]