Keyword Index
A
  • Accountability The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Accounting Systems Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Accruals risk The Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
  • Accruals variability Study the Effect of Accrual Variability and its Fundamental and Discretionary Components on Idiosyncratic and Systematic Return Volatility [Volume 4, تابستان 1394, 2015, Pages 145-158]
  • Actors Network Theory (ANT) Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Artificial Neural networks Multi layered Perceptron Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Audit Committee Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Audit committee efficiency The impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
  • Audit Fees and Private Sector Audit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
  • Audit firms ranking Audit Firms Ranking and Audit Quality [Volume 4, تابستان 1394, 2015, Pages 1-14]
  • Auditing Economic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
  • Auditing Investigation of Women's Professionalism in Auditing [Volume 4, زمستان 1394, 2015, Pages 131-142]
  • Auditor Auditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
  • Auditor Opinion Audit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
  • Auditor Organizational Position and Auditor Experience Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Auditor Style Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Auditor Tenure Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Audit quality Audit Firms Ranking and Audit Quality [Volume 4, تابستان 1394, 2015, Pages 1-14]
B
  • Balance Scored Card(BSC) Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Behavioral Biases Behavioral Biases and The Incentives of Earnings Management [Volume 4, تابستان 1394, 2015, Pages 15-32]
  • Board independence Investigating the Moderating Effect of Auditor industry specialization on the Relationship between Board Governance and Accruals Based Earnings Management: Empirical Evidence from Companies Listed in Tehran [Volume 4, پاییز 1394, 2015, Pages 93-106]
  • Brand The Assessment of Brand on the persistence of cash flows and financial policy for companies listed in Tehran Stock Exchange [Volume 4, پاییز 1394, 2015, Pages 57-64]
  • BSC usage purposes The purposes of managers in using Balanced Scorecards [Volume 4, پاییز 1394, 2015, Pages 79-92]
C
  • Cash Holding and Financial Policy The Assessment of Brand on the persistence of cash flows and financial policy for companies listed in Tehran Stock Exchange [Volume 4, پاییز 1394, 2015, Pages 57-64]
  • CEO duality The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • CEO Tenure CEO Tenure and Earnings quality: Test of Horizon Problem [Volume 4, تابستان 1394, 2015, Pages 33-42]
  • Certified Public Accountants A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Changing Prices Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Client Auditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
  • Comparability Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Conceptual framework of financial reporting The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Control Activities The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Control Environment The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • COQ system Survey Cost of Quality Before and after of implementation COQ (A case study in a Saipa manufacturing company) [Volume 4, بهار 1394, 2015, Pages 99-114]
  • Corporate Governance The association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
  • Corporate Governance The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Corporate social responsibility Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
  • Cost of Quality Survey Cost of Quality Before and after of implementation COQ (A case study in a Saipa manufacturing company) [Volume 4, بهار 1394, 2015, Pages 99-114]
  • Customer Perspective Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
D
  • Decentralization Evaluation of uncertainty and the absence of focus on management accounting systems in the areas of electricity distribution company in Tehran [Volume 4, پاییز 1394, 2015, Pages 125-132]
  • Discretionary Accruals Auditor Style, Auditor Tenure and Comparability of Financial Statements [Volume 4, بهار 1394, 2015, Pages 9-22]
  • Discretionary Accruals Study of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
  • Discretionary Accruals Audit Firms Ranking and Audit Quality [Volume 4, تابستان 1394, 2015, Pages 1-14]
  • Discretionary Accruals A Review on the Measurement Models of the Earnings Management: Discretionary Accruals –based Models and Discretionary Revenues-based Model [Volume 4, زمستان 1394, 2015, Pages 103-118]
E
  • Earnings components Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Earnings predictability Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Earnings quality and Horizon Problem CEO Tenure and Earnings quality: Test of Horizon Problem [Volume 4, تابستان 1394, 2015, Pages 33-42]
  • Employee expenses Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Enterprise Resource Planning Study of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
  • Expose Quality The Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
F
  • Financial Constraints The study of impact financial constraints on costs stickiness [Volume 4, پاییز 1394, 2015, Pages 117-124]
  • Financial Depth The effect of trade credit and financial depth on cash holdings [Volume 4, بهار 1394, 2015, Pages 41-54]
  • Financial Perspective Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Financial reporting with Islamic Approach The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach [Volume 4, بهار 1394, 2015, Pages 23-40]
  • Financial Transparency The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Function efficiency of internal audit The impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
  • Fundamental and discretionary components Study the Effect of Accrual Variability and its Fundamental and Discretionary Components on Idiosyncratic and Systematic Return Volatility [Volume 4, تابستان 1394, 2015, Pages 145-158]
  • Future Information-Exposition-Stock Exchange- Size Effective factors on the level of exposition of future information in annual reports of companies accepted in Tehran stock market [Volume 4, زمستان 1394, 2015, Pages 57-68]
G
  • Governmental Accounting Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
I
  • Idiosyncratic Stock return volatility Study the Effect of Accrual Variability and its Fundamental and Discretionary Components on Idiosyncratic and Systematic Return Volatility [Volume 4, تابستان 1394, 2015, Pages 145-158]
  • Imperialist Competitive Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Implementation Study of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
  • Inflation Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Inflation Accounting Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
  • Information and Communications The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Innovation and Learning Perspective) Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Institutional Ownership The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]
  • Internal audit The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Internal Business Perspective Evaluation Of Day Bank By Balance Scored Card (BSC) model [Volume 4, پاییز 1394, 2015, Pages 133-142]
  • Internal Controls Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
K
  • Key Financial Ratios Financial Statement’s Analysis in the inflation situation [Volume 4, تابستان 1394, 2015, Pages 87-106]
L
  • Life Cycle The Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
M
  • Machiavellianism Behavioral Biases and The Incentives of Earnings Management [Volume 4, تابستان 1394, 2015, Pages 15-32]
  • Market Share Audit market share and auditor's opinion: evidence from Iranian audit private sector [Volume 4, بهار 1394, 2015, Pages 77-86]
  • Model Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
  • Modeling A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Monitoring The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
N
  • Negotiation Auditor–Client Negotiation Model for Resolving Disputed Financial Reporting Issues [Volume 4, زمستان 1394, 2015, Pages 15-26]
P
  • PAF model Survey Cost of Quality Before and after of implementation COQ (A case study in a Saipa manufacturing company) [Volume 4, بهار 1394, 2015, Pages 99-114]
  • Particle swarm optimization Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Performance The association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
  • Persistence Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Philosophical Mentality Dimensions of Auditor Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Political Economy Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
  • Political Economy Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
  • Political management Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
  • Political management Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
  • Privatization The association of economic reforms, corporate governance and privatization method with performance of privatized companies in Iran and Turkey [Volume 4, تابستان 1394, 2015, Pages 107-122]
  • Productivity Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
  • Productivity Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
  • Professionalism Investigation of Women's Professionalism in Auditing [Volume 4, زمستان 1394, 2015, Pages 131-142]
  • Professional Skepticism A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Profession Judgment of Auditor Investigation the Philosophical Mentality Dimensions of Occupying Auditor in Audit Profession [Volume 4, تابستان 1394, 2015, Pages 43-52]
  • Public Sector Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
Q
  • Qualified audit opinions Economic consequences Qualified audit opinions on the listed companies in Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 67-76]
  • Quality Management Identify and prioritize the factors affecting Quality costs of automotive products in mass production phase (Case study: Iran Khodro and Saipa) [Volume 4, تابستان 1394, 2015, Pages 75-86]
R
  • Reliability Study of the effect organization enterprise resource planning implementation on reliability qualitative characteristic listed companies at Tehran Stock Exchange [Volume 4, بهار 1394, 2015, Pages 87-98]
  • Reliability Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Reporting Systematic Integration of Concepts and Visual Modeling of Financial Reporting in Public Sector [Volume 4, پاییز 1394, 2015, Pages 37-56]
  • Restatements The impact of function efficiency of internal audit and the audit committee on financial restatements of firms [Volume 4, زمستان 1394, 2015, Pages 27-34]
  • Risk Assessment The effectiveness of the system of internal controls in the Niroo-Trans company [Volume 4, زمستان 1394, 2015, Pages 1-14]
  • Risk of Cash Flows The Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
  • Risk of Stock price crashes The Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
S
  • Simulated annealing Prediction of auditor's selectoin by using Heuristic Algoritms in Tehran Stock Exchange [Volume 4, تابستان 1394, 2015, Pages 63-74]
  • Sociology Explaining Actor Network Theory in Accounting from the perspective of knowledge [Volume 4, زمستان 1394, 2015, Pages 119-130]
  • Structure Equation A Conceptual Model for Iranian CPA's Professional Skepticism Using EFA and SE Modeling [Volume 4, پاییز 1394, 2015, Pages 107-116]
  • Structure of Fund The Effect of Life Cycle of Company on Relation between Expose Quality and Structure of Fund [Volume 4, بهار 1394, 2015, Pages 55-66]
T
  • Tax Social Responsibility and Corporate Tax Compliance (A Case study of Large Taxpayers Units) [Volume 4, زمستان 1394, 2015, Pages 77-90]
  • Tehran Stock Exchange Investigating the Moderating Effect of Auditor industry specialization on the Relationship between Board Governance and Accruals Based Earnings Management: Empirical Evidence from Companies Listed in Tehran [Volume 4, پاییز 1394, 2015, Pages 93-106]
  • The cost of equity Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, تابستان 1394, 2015, Pages 123-132]
  • The cost of equity Effect of political management on the relationship between productivity and the cost of equity : Test of Political Economy Theory [Volume 4, پاییز 1394, 2015, Pages 27-36]
  • Timelines Internal controls over financial reporting requirements and audit committee: Evidence from an event study [Volume 4, زمستان 1394, 2015, Pages 45-56]
  • Timeliness of Information Earnings Management and Timeliness of the Accounting Information [Volume 4, بهار 1394, 2015, Pages 1-8]
  • Total Accruals The effects of components of accruals on the relationship between external financing activities and future stock returns in the Companies Listed in Tehran Stock Exchange [Volume 4, زمستان 1394, 2015, Pages 91-102]
  • Total Earnings Risk The Investigation of Effects of Risk in Earnings Components (accruals and cash flows) on Stock Price Crash Risk in Tehran Stock Exchange Firms [Volume 4, پاییز 1394, 2015, Pages 65-78]
  • Type of Auditor Earnings Management and Timeliness of the Accounting Information [Volume 4, بهار 1394, 2015, Pages 1-8]
V
  • Value Relevance Earnings Predictability and Value Relevance: Role of Employee Expenses [Volume 4, زمستان 1394, 2015, Pages 35-44]
  • Voluntary Disclosure The Relationship between the board of directors structure with Financial Transparency And Voluntary Disclosure [Volume 4, زمستان 1394, 2015, Pages 69-76]