Keyword Index
A
  • Accounting Education Evaluating the effectiveness of accounting education in universities and factors that affect it: Based on Balanced Scorecard [Volume 6, Issue 21, 2017, Pages 121-142]
  • Accounting Information Quality Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality [Volume 6, Issue 21, 2017, Pages 169-174]
  • Analyzers Strategy CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Attitude Investigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2017, Pages 135-144]
  • Audit Committee The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Audit Fees Auditor Economic Dependence and Accounting Conservatism [Volume 6, Issue 21, 2017, Pages 1-10]
  • Audit Fees The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
  • Audit fee Stickness Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2017, Pages 95-112]
  • Audit Firms A study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2017, Pages 177-190]
  • Auditor Economic Dependence Auditor Economic Dependence and Accounting Conservatism [Volume 6, Issue 21, 2017, Pages 1-10]
  • Auditor Size The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
  • Auditors' Opinion Type Prediction The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
  • Audit Profession The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • Audit quality The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Audit quality The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO [Volume 6, Issue 23, 2017, Pages 117-130]
  • Audit quality The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 41-56]
  • Audit Risk and Financial Reporting Risk The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
  • Avoid paying taxes The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 41-56]
B
  • Balanced Scorecard Evaluating the effectiveness of accounting education in universities and factors that affect it: Based on Balanced Scorecard [Volume 6, Issue 21, 2017, Pages 121-142]
  • Behavioral Finance CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Board Reward Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model [Volume 6, Issue 24, 2017, Pages 95-112]
C
  • Case Study Validation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
  • Cash Holding Level Comparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
  • Caution management Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
  • CEO Narcissism CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Coefficient of value added efficiency for whole institute source Measure performance and management ability based on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
  • Competition Risk Comparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
  • Corporate Governance The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 131-144]
  • Corporate Governance The Study of Relationship between Corporate Governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 41-56]
D
  • Data envelopment analysis (DEA) Measure performance and management ability based on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
  • Defenders Strategy CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
  • Discretionary Accruals The Relationship of Management Optimism and Earnings Smoothing by Discretionary Accruals between Banks Listed in Tehran Stock Exchange and OTC [Volume 6, Issue 24, 2017, Pages 191-202]
E
  • Earnings Smoothing The Relationship of Management Optimism and Earnings Smoothing by Discretionary Accruals between Banks Listed in Tehran Stock Exchange and OTC [Volume 6, Issue 24, 2017, Pages 191-202]
  • Economy Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Effectiveness Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Effectiveness The relation between interactive uses of budgets, diagnostic uses of budgets and team effectiveness and role of perceived collective efficacy [Volume 6, Issue 22, 2017, Pages 87-102]
  • Effectiveness Investigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
  • Effectiveness Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
  • Effectiveness of Audit Committee A Model for Efficacy of audit committee and value relevance of accounting information: Structural equation modeling approach [Volume 6, Issue 24, 2017, Pages 1-12]
  • Efficiency Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Employee relations Relationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange [Volume 6, Issue 21, 2017, Pages 61-76]
  • Enterprise Resource Planning Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
  • Environment Relationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange [Volume 6, Issue 21, 2017, Pages 61-76]
  • Ethical Decision Making Effective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
  • Expectations Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
F
  • Financial management The effect on earnings management and financial management in the corporate governance of listed companies in Tehran Stock Exchange [Volume 6, Issue 23, 2017, Pages 131-144]
  • Financial Process Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
  • Financial Reporting Professional development of Iran’s capital market on the basis of financial engineering approach and its impact on the quality of accounting and auditing [Volume 6, Issue 23, 2017, Pages 11-30]
  • Financial statements of human resources Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Financing Constraints Comparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
  • Firm efficiency Measure performance and management ability based on financial criteria [Volume 6, Issue 23, 2017, Pages 187-202]
  • Fraud in financial reporting Investigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2017, Pages 135-144]
  • Fuzzy sets quality comparative analysis (FSQCA) Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
G
  • Gender The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Grounded Theory Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
H
  • Human Capital Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Human Capital Reporting Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Human Resource Accounting Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Human Resources Management Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
I
  • Intellectual Capital Development of a Model for Human Capital Reporting in Accounting [Volume 6, Issue 23, 2017, Pages 63-78]
  • Internal audit Investigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
  • Internal Auditing Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Internal Auditor Effective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
  • Iran Investigating the components of assessing the internal auditi effectiveness in Iran [Volume 6, Issue 24, 2017, Pages 57-78]
  • Islamic‌ Azad University Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
J
  • Job stress of auditors Investigating the relationship between spiritual intelligence & emotional intelligence and job stress of auditors [Volume 6, Issue 23, 2017, Pages 1-10]
  • Judgment The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
M
  • Machiavellianism The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Management Accounting Information system Modeling Mediating Role of Management Accounting Information System, Motivation, and Organizational Commitment in Strategic Planning and Health Service Managers’ Creation of the Budgetary Slack [Volume 6, Issue 24, 2017, Pages 113-134]
  • Management accounting research Validation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
  • Management control Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
  • Management controls Configuration of managerial control mechanisms in governmental organization- Emphatically on the role of management accounting [Volume 6, Issue 21, 2017, Pages 91-108]
  • Management Optimism The Relationship of Management Optimism and Earnings Smoothing by Discretionary Accruals between Banks Listed in Tehran Stock Exchange and OTC [Volume 6, Issue 24, 2017, Pages 191-202]
  • Managerial ability The Impact of Managerial Ability on Audit Fees in Listed Companies in Tehran Stock Exchange [Volume 6, Issue 24, 2017, Pages 79-94]
  • Market reaction The impact of market reaction in times of surplus cash holdings [Volume 6, Issue 22, 2017, Pages 63-74]
  • MC packages Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
  • MC practices Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
N
  • Norm of Reciprocity The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
O
  • Occupational development of the capital market Professional development of Iran’s capital market on the basis of financial engineering approach and its impact on the quality of accounting and auditing [Volume 6, Issue 23, 2017, Pages 11-30]
  • Ownership Structure External Auditor Types and the Cost Stickiness: Empirical Evidence from Companies Listed in Tehran Stock Exchange [Volume 6, Issue 22, 2017, Pages 25-36]
P
  • Perceptions Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
  • Performance auditing Identifying necessary factors for implementing Performance auditing system in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 33-48]
  • Personality Traits A study of the relationship between personality traits and auditors ethical intention [Volume 6, Issue 24, 2017, Pages 177-190]
  • Power factors Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Principles-Based Accounting Standards The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Priority to Substance over Form The Gender Effect on Adopting of Principle-Based Accounting Standards [Volume 6, Issue 21, 2017, Pages 49-60]
  • Product Market Comparison the Effect of Competition Risk in Product Market on Relationship between Cash Holding Level in Firms with and without Constraints in Financing Based on KZ Index [Volume 6, Issue 22, 2017, Pages 53-62]
  • Professional code of ethics Effective Factors on Ethical Decision Making in Internal Audit [Volume 6, Issue 24, 2017, Pages 145-166]
  • Professional ethics The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Professionalism Professionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
  • Professional judgment Professionalism and Auditors’ Professional Judgment [Volume 6, Issue 22, 2017, Pages 1-12]
  • Professional power Professional power of internal audit [Volume 6, Issue 23, 2017, Pages 169-186]
  • Profitability An overview of impact of past receivables on profitability of Tehran Stock Exchange banks [Volume 6, Issue 22, 2017, Pages 103-110]
  • Prospector's Strategy CEO Narcissism and Business Strategy [Volume 6, Issue 22, 2017, Pages 37-52]
Q
  • Quality of Service Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
R
  • Reasoned Action theory Investigating the Effect of Reasoned Action Theory on the Incidence of Fraud in Financial Reporting [Volume 6, Issue 24, 2017, Pages 135-144]
  • Relief Feature Selection Method The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
S
  • Sensitivity of investment to cash Effect of caution and control the sensitivity of Investment to cash flow management [Volume 6, Issue 24, 2017, Pages 27-40]
  • SERVQUAL Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model [Volume 6, Issue 24, 2017, Pages 167-176]
  • Social Capital The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • Social Conservatism and Auditor's Independence The effect of Social Conservatism and Machiavellianism on Auditor's Independence [Volume 6, Issue 22, 2017, Pages 75-86]
  • Stock Price Crash Risk Relationship between different dimensions of corporate social responsibility based on the model Nirwanto and stock price crash risk in Tehran Stock Exchange [Volume 6, Issue 21, 2017, Pages 61-76]
  • Strategic context Management control effectiveness and strategy: The role of management accounting [Volume 6, Issue 23, 2017, Pages 79-94]
  • Support Vector Machine The Usefulness of Relief Feature Selection Method in Auditors' Opinion Type Prediction [Volume 6, Issue 21, 2017, Pages 109-120]
  • Survey methods Validation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
T
  • Tehran Stock Exchange The relationship between audit quality and audit committee with earning management and cash flow management [Volume 6, Issue 22, 2017, Pages 13-24]
  • Theory of Fairness The Study of Norm of Reciprocity in the Auditing Profession: Fairness Theory Test [Volume 6, Issue 21, 2017, Pages 157-168]
  • The value of working Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Traditional System Improving of Financial Reporting and Information flow in the organization's resource planning systems [Volume 6, Issue 24, 2017, Pages 203-214]
  • Triangulation Validation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys [Volume 6, Issue 23, 2017, Pages 68-116]
U
  • Unqualified audit report The relationship between earnings manipulation and unqualified audit report [Volume 6, Issue 23, 2017, Pages 145-154]
V
  • Value of the occupation Designing a model of human resource accounting in Islamic Azad University [Volume 6, Issue 21, 2017, Pages 19-32]
  • Value Relevance of Accounting Information A Model for Efficacy of audit committee and value relevance of accounting information: Structural equation modeling approach [Volume 6, Issue 24, 2017, Pages 1-12]