Journal of Management Accounting and Auditing Knowledge

Keyword Index

A

Abnormal Net Operating Assets Identifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Accountants Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
Accounting flexibility Identifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Accounting Information Quality Governance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
Accounting Information System Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
Accounting Management Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
Active Institutional Owners On the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
Activists Network Theory (ANT) Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
Activity-based costing Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
Activity-based costing (ABC) The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
Advanced manufacturing technology (AMT) The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
Agencies Explaining the Giddens Structural Theory in Accounting Research from the Perspective of Knowledge [Volume 7, Issue 25, 2018, Pages 219-238]
Agency cost Agency cost and value of accounting information in the competitive market [Volume 7, Issue 28, 2018, Pages 65-74]
ANP Technique The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
Article template Template for Archival Accounting Research [Volume 7, Issue 26, 2018, Pages 189-208]
Asymmetric Cost Behavior Product Market Competition, Asymmetric Cost Behavior, Managerial Expectation about Future Sales: Analysis of the whole Business Environment of Iran. [Volume 7, Issue 26, 2018, Pages 31-42]
Asymmetric Cost Behavior Explanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
Asymmetric Cost Behavior Asymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
Attitude to Citizenship Rights Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
Audit Committee The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
Audit committee activities Investigating of the relationship between the audit committee activities and the quality of the internal control system in the firms acceptedin Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 71-82]
Audit Firms An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
Auditing The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
Auditing Tasks Test of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
Audit Management The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
Audit Market and Client size Audit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
Auditor Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
Auditors Independence An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
Audit Pricing Audit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
Audit quality The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
Audit quality An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
Audit quality Test of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
Avoiding tax Test of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
Avoid paying taxes Impact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]

B

Banking Industry Time-Driven Activity-Based Costing in Banking Industry (A Case Sudy in Bank Keshavarzi) [Volume 7, Issue 27, 2018, Pages 29-38]
Behavioral accounting Scientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
Behavior of auditors Test of Auditors Behavior in Making Balance between the inherent Tasks of Auditing and Marketing Activity [Volume 7, Issue 28, 2018, Pages 15-28]
Board features The Effect of the board's independence on the quality of social information disclosure in Annual Reports [Volume 7, Issue 27, 2018, Pages 51-62]
Board size Test of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
Bonus Plan Hypothesis Identifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Business administration A Review on Non-Accounting Students’ Attitudes toward the Impact of Accounting Topics Included in the Approved Training Program on Business Management [Volume 7, Issue 26, 2018, Pages 95-104]
Business Strategies / Economic Crisis / SWOT Method Combined Design of SWOT and QFD Methods in Developing Business Strategies in Economic Situation (Case Study: Iran Packaging Company) [Volume 7, Issue 25, 2018, Pages 239-250]
Business Sustainability Performance Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
Business Sustainability Performance indicator Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
Business Sustainability Performance Model Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]

C

Capital investment choice Governance function of accounting information quality in capital investment choice [Volume 7, Issue 28, 2018, Pages 93-106]
CEO Overconfidence The impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
Classical synchronicity measure Validation and Development of Stock Return Synchronicity Measures and the Impact of the Country’s Economic Situation on its Changes [Volume 7, Issue 25, 2018, Pages 81-98]
Collateral Equity The Effect of Qualitative Audit on Reducing Bonds and the Role of Major Shareholders [Volume 7, Issue 26, 2018, Pages 57-70]
Communication Model Meta-analysis of interconnections within the network of actors and providing a communication model based on Iran's accounting information system [Volume 7, Issue 28, 2018, Pages 167-186]
Companies and Government Banks Effective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan [Volume 7, Issue 28, 2018, Pages 107-122]
Competition The effect of competition and uncertainty in accepting target costing (Case Study of Food Companies in Tehran) [Volume 7, Issue 25, 2018, Pages 57-66]
Competitive Audit Services Pricing and Competition Theory [Volume 7, Issue 25, 2018, Pages 181-192]
Conditional Conservatism The Effect of Managerial Overconfidence on the quality of financial reporting and conditional conservatism, in Tehran Stock Exchange [Volume 7, Issue 25, 2018, Pages 193-206]
Conditional Conservatism Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
Conflict of interest Internal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
Content analysis Scientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]
Control Activities Evaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Control Environment Evaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Corporate Governance The effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
Corporate Governance The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
Corporate Lobbying Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
Corporate Social Responsibility Audit Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
Corruption Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
Costs Items An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
Cost Stickiness Explanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
Cost Stickiness Asymmetric Cost Behavior: Review of Literature and Methodology [Volume 7, Issue 28, 2018, Pages 29-50]
Cost Stickiness On the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
Cost System Design The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
Customer Value An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]

E

Earnings An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
Educational needs Identifying educational needs of Iranian Certified Public Accountants towards the Implementing of International Financial Reporting Standards [Volume 7, Issue 27, 2018, Pages 137-152]
Effectiveness Research budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
Effectiveness Effective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan [Volume 7, Issue 28, 2018, Pages 107-122]
Efficiency Research budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
Election Explanation of asymmetric cost behavior based on the synchronization of political and business cycles [Volume 7, Issue 27, 2018, Pages 231-246]
Entrepreneur and Non-Entrepreneur Auditors Comparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
Environment Internal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting [Volume 7, Issue 25, 2018, Pages 153-162]
Environmental audit The Firm Management Structure, Environmental Auditing and Financial Reporting Quality [Volume 7, Issue 26, 2018, Pages 133-144]
Environmental factors Provides a template for understanding auditors' skepticism with a content analysis approach [Volume 7, Issue 25, 2018, Pages 11-28]
Environmental performance Investigating the Impact of Social, Environmental (Environmental) and ethical Performance on Financial Performance of Companies admitted to the Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 145-158]
Evaluation Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds [Volume 7, Issue 26, 2018, Pages 11-30]

F

Fear of Losing the Client An Attitude to Auditor’s Fear of Losing the Client; Emphasizing on Management Performance Audit [Volume 7, Issue 26, 2018, Pages 209-220]
Financial behavior of managers Presentation of the Quality Model for the Disclosure of Accounting Information Based on the Analysis of Financial Behavior of Cognitive Psychological Viewers [Volume 7, Issue 27, 2018, Pages 63-82]
Financial Crisis The effect of management ability to control the internal financial crisis and the possibility of fraudulent reporting [Volume 7, Issue 27, 2018, Pages 95-108]
Financial Health The effect of establishing corporate governance in commercial banks on maintaining and improving financial health [Volume 7, Issue 25, 2018, Pages 139-152]
Financial Performance Investigating the Impact of Social, Environmental (Environmental) and ethical Performance on Financial Performance of Companies admitted to the Tehran Stock Exchange [Volume 7, Issue 26, 2018, Pages 145-158]
Financial Reporting The Effect of the board's independence on the quality of social information disclosure in Annual Reports [Volume 7, Issue 27, 2018, Pages 51-62]
Financial Sustainability Performance Business Sustainability Performance Model in Iran [Volume 7, Issue 27, 2018, Pages 181-204]
Firm management structure The Firm Management Structure, Environmental Auditing and Financial Reporting Quality [Volume 7, Issue 26, 2018, Pages 133-144]
Firm's Value The impact of kind of attitude executives on Information Asymmetry, Financial Leverage and Firm's Value [Volume 7, Issue 25, 2018, Pages 163-180]
Firm Value Internet disclosure of financial information and firm value: An Empirical test of signaling theory [Volume 7, Issue 26, 2018, Pages 1-10]
Foreign directors' stocks Impact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
Fraud or Fraudulent Activities Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
Fraud Probability The effect of management ability to control the internal financial crisis and the possibility of fraudulent reporting [Volume 7, Issue 27, 2018, Pages 95-108]
Fraud Triangle Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory [Volume 7, Issue 25, 2018, Pages 123-138]
Fuzzy Analytical Hierarchy Process Presentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
Fuzzy ANP The Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Fuzzy Delphi Presentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]

I

Independence Comparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
Independence of the board Impact of dividend reduction on corporate tax avoidance [Volume 7, Issue 28, 2018, Pages 215-224]
Independence of the board of directors Test of independence of the board of directors, board size and audit quality with tax avoidance [Volume 7, Issue 28, 2018, Pages 1-14]
Individual characteristics Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
Individual effectiveness Machiavellianism and Auditor's Individual Effectiveness [Volume 7, Issue 26, 2018, Pages 105-120]
Industry-Specialist Auditors Comparative Study of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence [Volume 7, Issue 27, 2018, Pages 83-94]
Information and Communication Evaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Information and Transparency Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling [Volume 7, Issue 25, 2018, Pages 99-122]
Innovation Management The Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Innovation management model The Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Institutional Owners On the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
Internal audit Internal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting [Volume 7, Issue 25, 2018, Pages 153-162]
Internal audit Effective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan [Volume 7, Issue 28, 2018, Pages 107-122]
Internal audit Internal audit function from the internal audit managers view: Classical method of grounded theory [Volume 7, Issue 28, 2018, Pages 187-200]
Internal Audit Barriers Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
Internal Auditing Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
Internal Audit quality Internal Audit Quality in Iran: Barriers& challenges [Volume 7, Issue 27, 2018, Pages 1-28]
Internal Control Evaluation of Internal Control in Parsian Gas Refinery Company According to the Proposed Framework of COSO 2013 [Volume 7, Issue 25, 2018, Pages 193-206]
Internal Relationships The Identification and Investigation of Internal Relationships among the Effective Factors in Establishment of an Effective Audit Committee to Promote the Level of the Corporate Governance in Banks [Volume 7, Issue 28, 2018, Pages 51-64]
Internet disclosure of financial information Internet disclosure of financial information and firm value: An Empirical test of signaling theory [Volume 7, Issue 26, 2018, Pages 1-10]
Iran Scientometric Study of Behavioral Accounting Research in Iran [Volume 7, Issue 27, 2018, Pages 125-136]

P

Panel data regressions Examination of Stability in the Dividend Policy of TSE Listed Corporations [Volume 7, Issue 27, 2018, Pages 153-162]
Passive Institutional Owners On the Relationship between Different Types of Institutional Owners and Accounting Conservatism with Cost Stickiness [Volume 7, Issue 28, 2018, Pages 201-214]
Performance Based Budgeting Presentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process [Volume 7, Issue 26, 2018, Pages 175-188]
Petrochemical Industries The Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Political Connection Corporate Lobbying, Visibility and accounting conservatism [Volume 7, Issue 28, 2018, Pages 75-92]
Political Cost Hypothesis Identifying Effective Factors on Abnormal Net Operating Assets: Testing the hypothesis of Positive Theory and Accounting Flexibility [Volume 7, Issue 27, 2018, Pages 217-230]
Polyethylene Products The Development of Innovation Management Model in Petrochemical Companies Producing Polyethylene Products in Iran and prioritize the factors of using Analytic network process (ANP) fuzzy [Volume 7, Issue 27, 2018, Pages 163-180]
Product diversity The relationship between product diversity, usage of Advanced Manufacturing Technologies and Activity-Based Costing adoption in the manufacturing firms of Tehran Stock Exchange [Volume 7, Issue 28, 2018, Pages 123-148]
Productivity Research budgeting and its impact on productivity of research activities and review of corrective strategies [Volume 7, Issue 27, 2018, Pages 205-216]
Product Market Competition Product Market Competition, Asymmetric Cost Behavior, Managerial Expectation about Future Sales: Analysis of the whole Business Environment of Iran. [Volume 7, Issue 26, 2018, Pages 31-42]
Product Market Competition Agency cost and value of accounting information in the competitive market [Volume 7, Issue 28, 2018, Pages 65-74]
Professional Skepticism of Auditor The Effect of Audit Management by Managers on Detection of Misstatements by Auditors Considering Professional Skepticism of Auditors [Volume 7, Issue 25, 2018, Pages 67-80]
Profitability An Overview of the Existing Literature about Cost and Profit Drivers Research [Volume 7, Issue 27, 2018, Pages 109-124]
Psychological characteristics Provides a template for understanding auditors' skepticism with a content analysis approach [Volume 7, Issue 25, 2018, Pages 11-28]

Keyword Index

A

B

C

D

E

F

G

H

I

L

M

N

P

Q

R

S

T

U

V

Z