Keyword Index
A
  • Accounting-based Performance [Volume 5, Issue 17, 2016, Pages 25-43]
  • Activity-based costing (ABC) Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
  • Annual Financial Reporting The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Audit Committee Effect of Managerial Overconfidence on Audit fee with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
  • Audit Fees Audit Services Pricing of the initial audit engagement in Public and Private Sectors [Volume 5, Issue 17, 2016, Pages 45-53]
  • Audit Fees The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists [Volume 5, Issue 17, 2016, Pages 135-145]
  • Audit Fees Effect of Managerial Overconfidence on Audit fee with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
  • Audit Fees The effect of tax aggressiveness and board of director composition on audit fees [Volume 5, Issue 20, 2016, Pages 13-26]
  • Audit firms ranking Audit Firms Ranking and Audit Opinions: Evidence from Iran [Volume 5, Issue 17, 2016, Pages 65-77]
  • Audit Opinion Audit Firms Ranking and Audit Opinions: Evidence from Iran [Volume 5, Issue 17, 2016, Pages 65-77]
  • Audit Opinion The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Audit Opinion Improvement The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Auditor The relation between leadership style and job satisfaction of the Auditors employed in audit firms [Volume 5, Issue 20, 2016, Pages 103-116]
  • Auditor Independence Social Trust and Auditors’ Attitudes towards Independence [Volume 5, Issue 19, 2016, Pages 17-26]
  • Audit quality Investigating the Effect of Audit Quality on Sustainability of Earnings (Case study: a Comparison between Financially-Distressed Companies and the Rest of Companies in Tehran Stock Exchange) [Volume 5, Issue 20, 2016, Pages 47-60]
B
  • Behavioral Biases Reference prices and the effects of mental accounting on investment performance [Volume 5, Issue 19, 2016, Pages 89-104]
  • Blue Ocean Strategy Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Bribery The Relationship Between Ethical Orientation and Tendency to Bribe: Evidences of Audit Profession in Private Audit Firms [Volume 5, Issue 17, 2016, Pages 13-23]
C
  • Cascade cost Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Cash Flow Sensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
  • Citation analysis Investigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
  • Clean Surplus Accounting Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Conditional Conservatism The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
  • Conservatism Accounting Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Content analysis Content analysis of thesis Master of Accounting in Iran [Volume 5, Issue 17, 2016, Pages 1-11]
  • Content analysis Developing pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
  • Corruption The relationship between auditors and the supervisory role of the health promotion office [Volume 5, Issue 18, 2016, Pages 83-93]
  • Create Uncontested Market Space Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Customer-driven ABC Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
D
  • Dissertations Investigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
E
  • Earnings Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Earnings per Share Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Earnings Response Coefficient Test Conservatism in Accounting Policies and Earnings Response Coefficient Based on Accounting Variables [Volume 5, Issue 17, 2016, Pages 55-64]
  • Economic Costs Comparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses [Volume 5, Issue 20, 2016, Pages 117-129]
  • Enterprise Resources Planning (ERP) Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
  • Evaluation Evaluation of the role of firm’s life cycle in the optimal design of Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
F
  • Faculty of Management Investigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
  • Fars province Review of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
  • Financial Constraints Sensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
  • Financial Performance Explaining the relationship between value-based management company`s rank and financial performance [Volume 5, Issue 18, 2016, Pages 105-117]
  • Financial Reporting Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Free Float Stock The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
I
  • Independent Board Members The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Industrial networks approach Theoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management and cost management process [Volume 5, Issue 20, 2016, Pages 87-102]
  • Inflation ABC Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
  • Inflation LABC Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
  • Inflation TDABC Inflation and Activity based Costing (Postmodern Views in Allocation of Overhead ) [Volume 5, Issue 20, 2016, Pages 37-46]
  • Informational Efficiency The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Information Disclosure The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information [Volume 5, Issue 18, 2016, Pages 1-13]
  • Information Technology Activities Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Initial Public Offering A study of structural factors on the output of unconventional Initial Public Offering in Tehran Stock Exchange [Volume 5, Issue 20, 2016, Pages 27-36]
  • Institutional Ownership The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
  • Integrated Systems Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
  • Intellectual Capital Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Internal audit Review of the relationship between application of management accounting tools on with internal audit professional competence in the company production listed in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 47-60]
  • Internal Control The effect of implementing internal controls instruction on the level of financial statements users` trust [Volume 5, Issue 18, 2016, Pages 63-81]
  • Inter-organizational cost management Theoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management and cost management process [Volume 5, Issue 20, 2016, Pages 87-102]
  • Iranian Association of Certified Public Accountants Social Trust and Auditors’ Attitudes towards Independence [Volume 5, Issue 19, 2016, Pages 17-26]
J
  • Job Satisfaction The relation between leadership style and job satisfaction of the Auditors employed in audit firms [Volume 5, Issue 20, 2016, Pages 103-116]
L
  • Library Resources Investigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
M
  • Machiavellianism The Relation between Professional Commitment and Machiavellian-ism among accounting students of Azad Universities in Tehran and Karaj City [Volume 5, Issue 18, 2016, Pages 119-127]
  • Make the Competition Irrelevant Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
  • Management Accounting Practices (MAPs) Investigation of the Influence of Environmental Uncertainty on the Effectiveness of Management Accounting Practices [Volume 5, Issue 17, 2016, Pages 87-98]
  • Market-based Performance [Volume 5, Issue 17, 2016, Pages 25-43]
  • Market Efficiency Hypothesis Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Market Myopia Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]
  • Master's thesis Content analysis of thesis Master of Accounting in Iran [Volume 5, Issue 17, 2016, Pages 1-11]
  • Modern Strategic Management Accounting Techniques Blue Ocean Strategy and the Development of Strategic Management Accounting [Volume 5, Issue 18, 2016, Pages 29-53]
O
  • Open-book accounting Theoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management and cost management process [Volume 5, Issue 20, 2016, Pages 87-102]
  • Operating Costs Comparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses [Volume 5, Issue 20, 2016, Pages 117-129]
  • Overconfidence Effect of Managerial Overconfidence on Audit fee with emphasis on Audit fee Role [Volume 5, Issue 19, 2016, Pages 129-138]
  • Ownership concentration The Impact of Corporate Governance Mechanisms on Informational Efficiency of Listed Companies in Tehran Stock Exchange [Volume 5, Issue 19, 2016, Pages 1-16]
P
  • Professional Commitment The Relation between Professional Commitment and Machiavellian-ism among accounting students of Azad Universities in Tehran and Karaj City [Volume 5, Issue 18, 2016, Pages 119-127]
R
  • Research activities Investigating the Match Citation between Dissertations of Management Accounting Graduates and Research Activities of Faculty Members in Shiraz& Tehran Universities (1380-1390) [Volume 5, Issue 17, 2016, Pages 147-155]
  • Responsibility Accounting Activity-Based Costing in the Enterprise Resources Planning Systems (Integrated ABC): With Responsibility Accounting [Volume 5, Issue 19, 2016, Pages 61-76]
S
  • Sensitivity of external resources Sensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility in firms listed in Tehran Stock Exchange (TSE) [Volume 5, Issue 17, 2016, Pages 123-133]
  • Simultaneous Equations System [Volume 5, Issue 17, 2016, Pages 25-43]
  • Social ties Impact of Relativisional to the Moral Judgment of Auditors [Volume 5, Issue 20, 2016, Pages 1-12]
  • Strategic Cost Management Using Cascade Costing in Cost Management [Volume 5, Issue 17, 2016, Pages 79-86]
  • Strategic Management Accounting Review of Fars province's industrial managers willingness to implementing kaizen management model [Volume 5, Issue 19, 2016, Pages 105-116]
  • Sustainability of earnings Investigating the Effect of Audit Quality on Sustainability of Earnings (Case study: a Comparison between Financially-Distressed Companies and the Rest of Companies in Tehran Stock Exchange) [Volume 5, Issue 20, 2016, Pages 47-60]
T
  • Tax Aggressiveness The effect of tax aggressiveness and board of director composition on audit fees [Volume 5, Issue 20, 2016, Pages 13-26]
  • Transaction cost economics Theoretical and practical analysis of inter-organizational cost management with emphasis on integration of risk management and cost management process [Volume 5, Issue 20, 2016, Pages 87-102]
  • Transparency Developing pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
  • Trust The effect of implementing internal controls instruction on the level of financial statements users` trust [Volume 5, Issue 18, 2016, Pages 63-81]
U
  • Unconditional conservatism The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
  • Unusual gains Evaluation of the role of firm’s life cycle in the optimal design of Ohlson valuation model [Volume 5, Issue 17, 2016, Pages 99-110]
V
  • Value-based management Explaining the relationship between value-based management company`s rank and financial performance [Volume 5, Issue 18, 2016, Pages 105-117]
  • Value Relevance of Accounting Information The Investigation of Unconditional Conservatism on Value Relevance of Accounting Information [Volume 5, Issue 17, 2016, Pages 111-121]
  • Voluntary Disclosure Cost–Benefit Analysis of Intellectual Capital Disclosure from Accounting Experts and Masters’ Point of view [Volume 5, Issue 18, 2016, Pages 95-104]
  • Voluntary Disclosure Developing pattern of Voluntary disclosure: the measure for management accounting [Volume 5, Issue 19, 2016, Pages 27-46]
W
  • Wald Test Analysis of Myopia Phenomenon in Iran Stock Market By Using A Clean Surplus Accounting Based Model [Volume 5, Issue 18, 2016, Pages 55-62]