Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

Keyword Index
A
  • Accounting Information The value relevance of accounting information during the stock market's essential volatility in chemical industry [Volume 1, Issue 2, 2020, Pages 85-109]
  • Accrual items Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
  • Agency Conflicts Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Agency Theory Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Audit Committee The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [Volume 1, Issue 4, 2020, Pages 99-121]
  • Audit committee Expertise The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2020, Pages 177-198]
  • Audit fees Family Ownership, Audit fees, Auditor choice: Evidence from Tehran stock exchange [Volume 1, Issue 3, 2020, Pages 121-143]
  • Audit opinion Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
  • Auditor choice Family Ownership, Audit fees, Auditor choice: Evidence from Tehran stock exchange [Volume 1, Issue 3, 2020, Pages 121-143]
  • Auditor size The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2020, Pages 177-198]
  • Audit Quality Assessment of Audit Quality of Firms Using Probability Tree Model (Case: Companies in Tehran Stock Exchange) [Volume 1, Issue 3, 2020, Pages 39-75]
  • Audit Quality The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2020, Pages 177-198]
  • Audit Report The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
B
  • Block Trades The Relationship between Stock Price Volatility and Block Trades [Volume 1, Issue 3, 2020, Pages 171-202]
C
  • Cash management Survey the Effect of the Managers’ Abilities on Cash Management [Volume 1, Issue 2, 2020, Pages 131-155]
  • Cognitive style Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Colonial Competition Algorithm The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
  • Corporate Governance Impact of ownership structure on bank performance [Volume 1, Issue 3, 2020, Pages 9-38]
  • Corporate Value The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [Volume 1, Issue 4, 2020, Pages 99-121]
  • Cost of Capital The Effect of Good Governance on Cost of Capital in Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 145-170]
D
  • Data Envelopment Analysis Survey the Effect of the Managers’ Abilities on Cash Management [Volume 1, Issue 2, 2020, Pages 131-155]
  • Data mining Assessment of Audit Quality of Firms Using Probability Tree Model (Case: Companies in Tehran Stock Exchange) [Volume 1, Issue 3, 2020, Pages 39-75]
  • Data Visualization Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Decision efficiency Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Decision quality Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Disclosure Indicator Transparency and Disclosure Rating Index for Iranian Companies [Volume 1, Issue 4, 2020, Pages 9-38]
  • Discretionary accruals Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
E
  • Earnings Management Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
  • Effectiveness of the audit committee The Effectiveness of the Audit Committee and Audit Quality: The Empirical Test of the Supervisory Approach [Volume 1, Issue 4, 2020, Pages 177-198]
  • Emotional control The effect of emotional intelligence on the investor portfolio performance [Volume 1, Issue 3, 2020, Pages 99-119]
  • Emotional intelligence The effect of emotional intelligence on the investor portfolio performance [Volume 1, Issue 3, 2020, Pages 99-119]
  • Essential Volatility The value relevance of accounting information during the stock market's essential volatility in chemical industry [Volume 1, Issue 2, 2020, Pages 85-109]
F
  • Family Ownership Family Ownership, Audit fees, Auditor choice: Evidence from Tehran stock exchange [Volume 1, Issue 3, 2020, Pages 121-143]
  • Financial Constraints The impact of cash holdings and debt financing of the sensitivity of investment to cash flow with an emphasis on financial constraints [Volume 1, Issue 2, 2020, Pages 156-189]
  • Free Cash Flow Free Cash Flow, Over Investment and Corporate Governance [Volume 1, Issue 2, 2020, Pages 110-130]
G
  • Good Governance The Effect of Good Governance on Cost of Capital in Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 145-170]
  • Governance The Effect of Good Governance on Cost of Capital in Tehran Stock Exchange [Volume 1, Issue 3, 2020, Pages 145-170]
I
  • Independence of Board of Directors The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [Volume 1, Issue 4, 2020, Pages 99-121]
  • Independent Auditor's Report The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
  • Information Asymmetry Free Cash Flow, Over Investment and Corporate Governance [Volume 1, Issue 2, 2020, Pages 110-130]
  • Information needs Transparency and Disclosure Rating Index for Iranian Companies [Volume 1, Issue 4, 2020, Pages 9-38]
  • Information Transparency Transparency and Disclosure Rating Index for Iranian Companies [Volume 1, Issue 4, 2020, Pages 9-38]
  • Investment-cash flow sensitivity The impact of cash holdings and debt financing of the sensitivity of investment to cash flow with an emphasis on financial constraints [Volume 1, Issue 2, 2020, Pages 156-189]
J
  • JEL: E22 Dividend Policy and investment: Role of cash flow uncertainty [Volume 1, Issue 2, 2020, Pages 65-84]
L
  • L22 Dividend Policy and investment: Role of cash flow uncertainty [Volume 1, Issue 2, 2020, Pages 65-84]
M
  • M41 Dividend Policy and investment: Role of cash flow uncertainty [Volume 1, Issue 2, 2020, Pages 65-84]
  • Management accounting reports Investigating the Effect of Manager’s cognitive Styles and Data Visualization on the Preparation of Management Accounting Reports and Decision-making Process [Volume 1, Issue 4, 2020, Pages 199-224]
  • Managers’ abilities Survey the Effect of the Managers’ Abilities on Cash Management [Volume 1, Issue 2, 2020, Pages 131-155]
  • Market Return The Relationship between Stock Price Volatility and Block Trades [Volume 1, Issue 3, 2020, Pages 171-202]
  • Multi-Layered Perceptron Neural Network The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
N
  • N25 Dividend Policy and investment: Role of cash flow uncertainty [Volume 1, Issue 2, 2020, Pages 65-84]
  • Nondiscretionary accrual Relationship between Accruals and Audit Opinion [Volume 1, Issue 2, 2020, Pages 37-64]
O
  • Over Investment Free Cash Flow, Over Investment and Corporate Governance [Volume 1, Issue 2, 2020, Pages 110-130]
  • Ownership structure Impact of ownership structure on bank performance [Volume 1, Issue 3, 2020, Pages 9-38]
P
  • Probability Tree Assessment of Audit Quality of Firms Using Probability Tree Model (Case: Companies in Tehran Stock Exchange) [Volume 1, Issue 3, 2020, Pages 39-75]
R
  • Risk Management The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [Volume 1, Issue 4, 2020, Pages 99-121]
S
  • Self-organizing Neural Network The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [Volume 1, Issue 4, 2020, Pages 39-73]
  • Stock Price The Relationship between Stock Price Volatility and Block Trades [Volume 1, Issue 3, 2020, Pages 171-202]
T
  • Tax Avoidance Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Tax Compliance Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Tax Evasion Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [Volume 1, Issue 4, 2020, Pages 75-98]
  • Tehran Stock Exchange Assessment of Audit Quality of Firms Using Probability Tree Model (Case: Companies in Tehran Stock Exchange) [Volume 1, Issue 3, 2020, Pages 39-75]
  • Trades Volume The Relationship between Stock Price Volatility and Block Trades [Volume 1, Issue 3, 2020, Pages 171-202]
  • Transparency Model Transparency and Disclosure Rating Index for Iranian Companies [Volume 1, Issue 4, 2020, Pages 9-38]
V
  • Value Relevance The value relevance of accounting information during the stock market's essential volatility in chemical industry [Volume 1, Issue 2, 2020, Pages 85-109]