Professional Auditing Research

Keyword Index

A

Abnormal audit fees The Relationship between Residual Audit Fees and Real Operating Cash Flow and Real Production Expenditure Smoothing [Volume 4, Issue 13, 2024, Pages 156-174]
Abnormal Audit Report Lag Investigation the Relationshio between Audit Report Lag and Future Stock Price Crash Risk and the Effect of Internal Audit Performance on It [Volume 1, Issue 2, 2021, Pages 36-54]
Abnormal Tone The Impact of the Audit Committee's Financial Expertise on the bnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report [Volume 1, Issue 1, 2021, Pages 56-71]
Accounting Examining the role of metaverse on the future of accounting and auditing [Volume 4, Issue 13, 2024, Pages 58-85]
Accounting Ethics Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]
Accounting Information Quality The Effect of Audit Fee Discount on its Compensation and the Quality of Accounting Information with an Emphasis on the Role of the Auditor's Expertise [Volume 3, Issue 9, 2023, Pages 44-70]
Adhesion Audit Fee Stickiness and Audit Error [Volume 4, Issue 13, 2024, Pages 8-33]
Analytical Thinking Pattern Providing a Framework for Auditors' Analytical Thinking Patterns: Theme Analysis Approach and Systematic Representation Modeling [Volume 3, Issue 11, 2023, Pages 102-131]
Asset Misuse The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]
Assurance The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
Audit The Effect of Stress on the Audits' Professional Independence [Volume 1, Issue 2, 2021, Pages 84-104]
Audit Explaining the pattern of audit report on investor behavior with emphasis on behavioral biases [(Articles in Press)]
Audit 4.0 A Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry 4.0 Technologies [Volume 3, Issue 12, 2023, Pages 8-37]
Audit and Audit Related Factors Factors affecting the delay in submitting the audit report from three dimensions of audit, corporate governance and company specific factors [Volume 2, Issue 5, 2022, Pages 100-126]
Audit Clients' Importance Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
Audit Committee The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]
Audit Committee Investigating the relationship between the expertise of the auditing firm in the industry, the audit committee, and managerial ownership with the audit fee [Volume 3, Issue 9, 2023, Pages 92-119]
Audit Committee The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities [Volume 3, Issue 11, 2023, Pages 132-162]
Audit Committee The Effect of Disclosure of Key Audit in matters the Independent Auditor's Report on Audit Fees and the Delay in Issuing the Auditor's Report. [(Articles in Press)]
Audit Committee Expertise The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]
Audit Committee Financial Expertise The Impact of the Audit Committee's Financial Expertise on the bnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report [Volume 1, Issue 1, 2021, Pages 56-71]
Audit committee quality The Effect of Ceo Power on Tax Avoidance With the Moderating Role of the Audit Committee Quality [Volume 2, Issue 8, 2022, Pages 116-144]
Audit Efficiency Audit Report Lag and Auditor-Client Geographic Proximity: Evidences from Information Advantage of Interaction & Improve Audit Efficiency [Volume 1, Issue 1, 2021, Pages 114-137]
Audit expectations gap The study of equalizer's role of financial reporting council in tax service organization and Iranian society of formal accountants on the effect of audit expectations gap on the shareholder's amount of trust [Volume 3, Issue 10, 2023, Pages 28-55]
Audit failure The impact of information complexity on audit failures from corporate fraud [Volume 1, Issue 1, 2021, Pages 34-55]
Audit Fee Explain the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies [Volume 1, Issue 2, 2021, Pages 132-155]
Audit Fee Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
Audit Fee The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
Audit Fee Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]
Audit Fee Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]
Audit Fee Investigating the relationship between the expertise of the auditing firm in the industry, the audit committee, and managerial ownership with the audit fee [Volume 3, Issue 9, 2023, Pages 92-119]
Audit Fee Audit Fee Stickiness and Audit Error [Volume 4, Issue 13, 2024, Pages 8-33]
Audit Fee Compensation The Effect of Audit Fee Discount on its Compensation and the Quality of Accounting Information with an Emphasis on the Role of the Auditor's Expertise [Volume 3, Issue 9, 2023, Pages 44-70]
Audit Fee Discount Audit Fee Discount, The possibility of fraud and Disclosure of Significant Distortions: Analyzing the moderating role of audit quality [Volume 1, Issue 4, 2021, Pages 70-95]
Audit Fee Discount The Effect of Audit Fee Discount on its Compensation and the Quality of Accounting Information with an Emphasis on the Role of the Auditor's Expertise [Volume 3, Issue 9, 2023, Pages 44-70]
Audit Fee Parts The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
Audit fees The effect of Social Responsibility Disclosure on Audit Risk [Volume 1, Issue 1, 2021, Pages 10-33]
Audit fees Comparison of Organizational and Audit Institutions' Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic [Volume 1, Issue 1, 2021, Pages 72-89]
Audit fees Analyzing Scientific Collaboration and Visualization among Iranian Audit Fees Papers [Volume 3, Issue 11, 2023, Pages 36-63]
Audit fees The Effect of Disclosure of Key Audit in matters the Independent Auditor's Report on Audit Fees and the Delay in Issuing the Auditor's Report. [(Articles in Press)]
Audit Finance Committee The moderating role of women in the audit committee and effectiveness of expertise Committee Members to Earnings management [Volume 2, Issue 7, 2022, Pages 8-33]
Audit Firm Mergers Ownership Stakes and Remuneration in Merged Audit Firms [Volume 4, Issue 13, 2024, Pages 116-139]
Audit Firms Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]
Auditing The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
Auditing A Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry 4.0 Technologies [Volume 3, Issue 12, 2023, Pages 8-37]
Auditing Examining the role of metaverse on the future of accounting and auditing [Volume 4, Issue 13, 2024, Pages 58-85]
Auditing cyber risks COSO in the Cyber Age and Auditing cyber risks [Volume 4, Issue 14, 2024, Pages 158-154]
Auditing expertise The moderating role of women in the audit committee and effectiveness of expertise Committee Members to Earnings management [Volume 2, Issue 7, 2022, Pages 8-33]
Auditing expertise The Effect of Audit Fee Discount on its Compensation and the Quality of Accounting Information with an Emphasis on the Role of the Auditor's Expertise [Volume 3, Issue 9, 2023, Pages 44-70]
Auditing firms The effect of strategic orientation of auditing firms on the expectation of continuing customer relationship with respect to the mediating role of customer relationship quality [Volume 1, Issue 3, 2021, Pages 8-26]
Auditing firms Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran [Volume 1, Issue 3, 2021, Pages 150-176]
Auditing Public sector Control environment and auditing Public Sector [Volume 2, Issue 7, 2022, Pages 136-164]
Audit Institutions Comparison of Organizational and Audit Institutions' Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic [Volume 1, Issue 1, 2021, Pages 72-89]
Audit Institutions Obstacles to the implementation of information technology audit in Iran [Volume 3, Issue 12, 2023, Pages 88-105]
Audit Judgment New Audit Paradigms [Volume 1, Issue 4, 2021, Pages 96-118]
Auditor The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
Auditor-Client Distance Audit Report Lag and Auditor-Client Geographic Proximity: Evidences from Information Advantage of Interaction & Improve Audit Efficiency [Volume 1, Issue 1, 2021, Pages 114-137]
Auditor competition Client industry characteristics and auditor changes [Volume 3, Issue 10, 2023, Pages 8-27]
Audit Organization Comparison of Organizational and Audit Institutions' Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic [Volume 1, Issue 1, 2021, Pages 72-89]
Auditor Independence Explain the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies [Volume 1, Issue 2, 2021, Pages 132-155]
Auditor report disclosures The impact of disclosure of auditor reporting on business failure [Volume 1, Issue 2, 2021, Pages 106-131]
Auditors Attitude A Test Auditors' Attitude to Marketing Activities between Members of Iranian Association of Certified Public Accountants [Volume 1, Issue 4, 2021, Pages 32-49]
Auditor's comments The role of Auditors Narcissism on Acceptable Opinion Auditors [Volume 3, Issue 11, 2023, Pages 64-81]
Auditors Financial Reporting Quality The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
Auditor's judgment The role of Auditors Narcissism on Acceptable Opinion Auditors [Volume 3, Issue 11, 2023, Pages 64-81]
Auditor's judgment and decision-making The impact of multiple intelligences on auditor's judgment and decision-making in auditing, given the mediating role of auditor's organizational culture [Volume 3, Issue 12, 2023, Pages 66-87]
Auditor's organizational culture The impact of multiple intelligences on auditor's judgment and decision-making in auditing, given the mediating role of auditor's organizational culture [Volume 3, Issue 12, 2023, Pages 66-87]
Auditors' Reaction Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]
Auditor Withdrawal The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
Audit Partner Compensation Ownership Stakes and Remuneration in Merged Audit Firms [Volume 4, Issue 13, 2024, Pages 116-139]
Audit quality Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants [Volume 1, Issue 1, 2021, Pages 90-113]
Audit quality Explain the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies [Volume 1, Issue 2, 2021, Pages 132-155]
Audit quality The effect of human resource situation on the audit quality in the audit firms [Volume 1, Issue 3, 2021, Pages 128-149]
Audit quality Audit Fee Discount, The possibility of fraud and Disclosure of Significant Distortions: Analyzing the moderating role of audit quality [Volume 1, Issue 4, 2021, Pages 70-95]
Audit quality The Impact of the Respiratory Virus pandemic Crisis on Audit Quality [Volume 2, Issue 6, 2022, Pages 112-128]
Audit quality The Relationship between Social and Intellectual Capital and Audit Outputs [Volume 2, Issue 8, 2022, Pages 30-67]
Audit quality The effect of organizational culture, corporate governance and audit quality on auditors' performance [Volume 3, Issue 10, 2023, Pages 72-95]
Audit quality Investigating the difference in the quality of audit and profit management in bankrupt and healthy companies: matched groups method using machine learning [Volume 3, Issue 10, 2023, Pages 56-71]
Audit quality The role of Auditors Narcissism on Acceptable Opinion Auditors [Volume 3, Issue 11, 2023, Pages 64-81]
Audit quality Psychological characteristics of auditors and delay in audit report [Volume 3, Issue 12, 2023, Pages 106-127]
Audit quality The effect of the components of the Emden model on the success of the Merging of Audit Firms with an emphasis on audit quality [Volume 4, Issue 13, 2024, Pages 86-115]
Audit quality The effect of interpersonal intelligence of auditors on audit quality with the mediating role of entrepreneurial behavior [Volume 4, Issue 13, 2024, Pages 140-155]
Audit quality Engagement and Second Partner Interaction [Volume 4, Issue 14, 2024, Pages 118-157]
Audit Report Lag Audit Report Lag and Auditor-Client Geographic Proximity: Evidences from Information Advantage of Interaction & Improve Audit Efficiency [Volume 1, Issue 1, 2021, Pages 114-137]
Audit Report Lag Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]
Audit risk The effect of Social Responsibility Disclosure on Audit Risk [Volume 1, Issue 1, 2021, Pages 10-33]
Audit risk Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]
Audit risk Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]
Audit size Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants [Volume 1, Issue 1, 2021, Pages 90-113]
Audit Teams Vulnerability Appraisement the Most Provocative Areas of Audit Teams Vulnerability and its Key Consequences in the Context of Professional: [Volume 4, Issue 14, 2024, Pages 88-117]

B

Bankruptcy Investigating the difference in the quality of audit and profit management in bankrupt and healthy companies: matched groups method using machine learning [Volume 3, Issue 10, 2023, Pages 56-71]
Behavioral Traits Investigating the Effect of Personality and Behavioral Traits on the Ethical Decision-Making Process of Professional Accountants [Volume 1, Issue 2, 2021, Pages 56-83]
Board Accounting Expertise The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]

C

CAATTs Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) [Volume 2, Issue 6, 2022, Pages 130-148]
CEO power The Effect of Ceo Power on Tax Avoidance With the Moderating Role of the Audit Committee Quality [Volume 2, Issue 8, 2022, Pages 116-144]
CEO's Narcissism Investigating the Relationship between CEO Narcissism and Social Responsibility: The Moderating Role of Internal Audit [Volume 3, Issue 9, 2023, Pages 72-90]
Certified Public Accountants A Test Auditors' Attitude to Marketing Activities between Members of Iranian Association of Certified Public Accountants [Volume 1, Issue 4, 2021, Pages 32-49]
Change of auditor Client industry characteristics and auditor changes [Volume 3, Issue 10, 2023, Pages 8-27]
Change of auditor's opinion Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
Client Dispute The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
Commercial law Explanation Of Forensic Accounting And Auditing Techniques And Its Application In Bankruptcy Recognize [Volume 2, Issue 7, 2022, Pages 80-104]
Competition in the customer industry Client industry characteristics and auditor changes [Volume 3, Issue 10, 2023, Pages 8-27]
Complexity of accounting information Client industry characteristics and auditor changes [Volume 3, Issue 10, 2023, Pages 8-27]
Consulting and Assurance Services Consulting and Assurance Services of Internal Auditors in Sustainability Reporting System [(Articles in Press)]
Control environment Control environment and auditing Public Sector [Volume 2, Issue 7, 2022, Pages 136-164]
Corporate fraud The impact of information complexity on audit failures from corporate fraud [Volume 1, Issue 1, 2021, Pages 34-55]
Corporate Governance The effect of organizational culture, corporate governance and audit quality on auditors' performance [Volume 3, Issue 10, 2023, Pages 72-95]
Corporate Governance Characteristics Factors affecting the delay in submitting the audit report from three dimensions of audit, corporate governance and company specific factors [Volume 2, Issue 5, 2022, Pages 100-126]
Corporate Responsibility Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]
Corporate Social Responsibility The Effect of Corporate Social Performance on Audit budget Moderating Role of the Emphasis of Matter Paragraphs in Audit Report [Volume 1, Issue 3, 2021, Pages 50-74]
Corporate Specific Characteristics Factors affecting the delay in submitting the audit report from three dimensions of audit, corporate governance and company specific factors [Volume 2, Issue 5, 2022, Pages 100-126]
COSO and cyber risks COSO in the Cyber Age and Auditing cyber risks [Volume 4, Issue 14, 2024, Pages 158-154]
COVID-19 The Impact of the Respiratory Virus pandemic Crisis on Audit Quality [Volume 2, Issue 6, 2022, Pages 112-128]
Curriculum External Quality Assessment of Auditing Master's Curriculum in Iran: Perspectives from Graduates employers [(Articles in Press)]
Cyber security COSO in the Cyber Age and Auditing cyber risks [Volume 4, Issue 14, 2024, Pages 158-154]

D

Delay in Audit Reporting Factors affecting the delay in submitting the audit report from three dimensions of audit, corporate governance and company specific factors [Volume 2, Issue 5, 2022, Pages 100-126]
Delphi method Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]
Diagnose Appraisement the Most Provocative Areas of Audit Teams Vulnerability and its Key Consequences in the Context of Professional: [Volume 4, Issue 14, 2024, Pages 88-117]
Digital Economy New Audit Paradigms [Volume 1, Issue 4, 2021, Pages 96-118]
Digitalization Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran [Volume 1, Issue 3, 2021, Pages 150-176]
Digitization Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) [Volume 2, Issue 6, 2022, Pages 130-148]
Disclosure of Significant Distortions Audit Fee Discount, The possibility of fraud and Disclosure of Significant Distortions: Analyzing the moderating role of audit quality [Volume 1, Issue 4, 2021, Pages 70-95]
Diversification The impact of information complexity on audit failures from corporate fraud [Volume 1, Issue 1, 2021, Pages 34-55]
Driver A Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry 4.0 Technologies [Volume 3, Issue 12, 2023, Pages 8-37]

E

Earnings volatility Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]
Economical depending of the Auditors The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
Educate and Presentation Powerhouse The Impact of internal Audit skills on the Implementation of Internal Audit Recommendations by chief audit executive [Volume 1, Issue 4, 2021, Pages 8-31]
Engagement Quality Review Engagement and Second Partner Interaction [Volume 4, Issue 14, 2024, Pages 118-157]
Entrepreneurial behavior The effect of interpersonal intelligence of auditors on audit quality with the mediating role of entrepreneurial behavior [Volume 4, Issue 13, 2024, Pages 140-155]
Ethical Judgment The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]
Ethics and professional behavior of official accounting in Iran The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist) [Volume 1, Issue 4, 2021, Pages 120-145]
Evaluation External Quality Assessment of Auditing Master's Curriculum in Iran: Perspectives from Graduates employers [(Articles in Press)]
Existential Critical Thinking The Impact of Auditors' Existential Critical Thinking, Production of Personal Meaning, Transcendental Awareness and Expansion of Self-awareness on the Development of the Theory of Intellectual Capital [Volume 3, Issue 9, 2023, Pages 120-145]
Expansion of Self-Awareness The Impact of Auditors' Existential Critical Thinking, Production of Personal Meaning, Transcendental Awareness and Expansion of Self-awareness on the Development of the Theory of Intellectual Capital [Volume 3, Issue 9, 2023, Pages 120-145]

F

Financial and Non-Financial Performance The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]
Financial Distress Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]
Financial Reporting Complexity The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]
Financial reporting quality Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants [Volume 1, Issue 1, 2021, Pages 90-113]
Financial reporting quality Explain the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies [Volume 1, Issue 2, 2021, Pages 132-155]
Fraud Detection Techniques Explanation Of Forensic Accounting And Auditing Techniques And Its Application In Bankruptcy Recognize [Volume 2, Issue 7, 2022, Pages 80-104]
Fraud in financial statements The effect of reducing the supervisory mechanism on the relationship between auditors' unusual fees and fraud in financial statements [Volume 3, Issue 11, 2023, Pages 82-101]
Fraud Prevention and Detection The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]
Fraudulent Financial Reporting The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]
Future Stock Price Crash Risk Investigation the Relationshio between Audit Report Lag and Future Stock Price Crash Risk and the Effect of Internal Audit Performance on It [Volume 1, Issue 2, 2021, Pages 36-54]
Future Stock Price Crash Risk The effect of Audit partners gender on the future stock price crash risk [Volume 1, Issue 4, 2021, Pages 50-69]
Fuzzy logic Comparison of Organizational and Audit Institutions' Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic [Volume 1, Issue 1, 2021, Pages 72-89]
Fuzzy Method Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]

G

Gender Diversity The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]
Gender diversity of audit firm partners The effect of Audit partners gender on the future stock price crash risk [Volume 1, Issue 4, 2021, Pages 50-69]
Gender of Committee Members The moderating role of women in the audit committee and effectiveness of expertise Committee Members to Earnings management [Volume 2, Issue 7, 2022, Pages 8-33]
Geographic Proximity Audit Report Lag and Auditor-Client Geographic Proximity: Evidences from Information Advantage of Interaction & Improve Audit Efficiency [Volume 1, Issue 1, 2021, Pages 114-137]
Going-concern Explain the role of the managerial ability and enterprise risk management on the auditor's opinion on the assumption of Going concern [Volume 2, Issue 7, 2022, Pages 106-135]
Governance Mechanism Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran [Volume 1, Issue 3, 2021, Pages 150-176]

H

Homogeneity of the customer industry Client industry characteristics and auditor changes [Volume 3, Issue 10, 2023, Pages 8-27]

I

Independence Commitment The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]
Industry 4.0 A Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry 4.0 Technologies [Volume 3, Issue 12, 2023, Pages 8-37]
Information complexity The impact of information complexity on audit failures from corporate fraud [Volume 1, Issue 1, 2021, Pages 34-55]
Information Security Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran [Volume 1, Issue 3, 2021, Pages 150-176]
Insurance Industry The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
Interaction Between Partners Engagement and Second Partner Interaction [Volume 4, Issue 14, 2024, Pages 118-157]
Internal and external factors The impact of disclosure of auditor reporting on business failure [Volume 1, Issue 2, 2021, Pages 106-131]
Internal Audit The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]
Internal Audit Investigating the Relationship between CEO Narcissism and Social Responsibility: The Moderating Role of Internal Audit [Volume 3, Issue 9, 2023, Pages 72-90]
Internal Audit Effectiveness Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank [Volume 1, Issue 2, 2021, Pages 8-35]
Internal Auditing Consulting and Assurance Services of Internal Auditors in Sustainability Reporting System [(Articles in Press)]
Internal Auditor Performance Investigation the Relationshio between Audit Report Lag and Future Stock Price Crash Risk and the Effect of Internal Audit Performance on It [Volume 1, Issue 2, 2021, Pages 36-54]
Internal Auditors Independence Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank [Volume 1, Issue 2, 2021, Pages 8-35]
Internal Controls Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank [Volume 1, Issue 2, 2021, Pages 8-35]
Internal Controls The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities [Volume 3, Issue 11, 2023, Pages 132-162]
Internal Control System Control environment and auditing Public Sector [Volume 2, Issue 7, 2022, Pages 136-164]
International Financial Reporting Standards (IFRS) The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist) [Volume 1, Issue 4, 2021, Pages 120-145]
Interpersonal Intelligence The effect of interpersonal intelligence of auditors on audit quality with the mediating role of entrepreneurial behavior [Volume 4, Issue 13, 2024, Pages 140-155]
Investors&rsquo The relationship between auditing report readability and users’ decision making quality [Volume 1, Issue 1, 2021, Pages 138-156]
Its key Drivers and Consequences Appraisement the Most Provocative Areas of Audit Teams Vulnerability and its Key Consequences in the Context of Professional: [Volume 4, Issue 14, 2024, Pages 88-117]

K

Key word: Personality components The effect of the auditor's and employer's personality components on the development of religious attitude and the quality of audit [Volume 4, Issue 14, 2024, Pages 56-87]
Keywords: Job Satisfaction Investigating the relationship between organizational learning and job satisfaction of auditing trainees [Volume 4, Issue 14, 2024, Pages 8-33]
Keywords: Operational Audit Investigating the role of effective factors of performance auditing on the implementation of operational budgeting in knowledge-based companies [Volume 2, Issue 8, 2022, Pages 8-28]
Knowledge based companies Investigating the role of effective factors of performance auditing on the implementation of operational budgeting in knowledge-based companies [Volume 2, Issue 8, 2022, Pages 8-28]

L

Litigation Services Explanation Of Forensic Accounting And Auditing Techniques And Its Application In Bankruptcy Recognize [Volume 2, Issue 7, 2022, Pages 80-104]
Logistics The Role of Downward Pressure on Audit in Financial Reporting Misstatement Based on audit fee pressure theory, auditor theory and government auditor theory [Volume 1, Issue 2, 2021, Pages 156-185]

M

Machine Learning Investigating the difference in the quality of audit and profit management in bankrupt and healthy companies: matched groups method using machine learning [Volume 3, Issue 10, 2023, Pages 56-71]
Management Interpretation Report The Impact of the Audit Committee's Financial Expertise on the bnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report [Volume 1, Issue 1, 2021, Pages 56-71]
Management Management Discussion and Analysis Report The Impact of the Audit Committee's Financial Expertise on the bnormal Tone of Management Discussion and Analysis Report (MD&A): Evidence from Management Interpretation Report [Volume 1, Issue 1, 2021, Pages 56-71]
Management Support Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank [Volume 1, Issue 2, 2021, Pages 8-35]
Managerial Ownership Investigating the relationship between the expertise of the auditing firm in the industry, the audit committee, and managerial ownership with the audit fee [Volume 3, Issue 9, 2023, Pages 92-119]
Managers&rsquo The relationship between auditing report readability and users’ decision making quality [Volume 1, Issue 1, 2021, Pages 138-156]
Marketing Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]
Marketing Activities A Test Auditors' Attitude to Marketing Activities between Members of Iranian Association of Certified Public Accountants [Volume 1, Issue 4, 2021, Pages 32-49]
Master's Degree in Auditing External Quality Assessment of Auditing Master's Curriculum in Iran: Perspectives from Graduates employers [(Articles in Press)]
Metaverse Examining the role of metaverse on the future of accounting and auditing [Volume 4, Issue 13, 2024, Pages 58-85]
Modern Auditing New Audit Paradigms [Volume 1, Issue 4, 2021, Pages 96-118]
Monitoring of internal audit performance The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities [Volume 3, Issue 11, 2023, Pages 132-162]
Moral Identity" social trust , moral identity and commercialization of auditing profession [Volume 3, Issue 12, 2023, Pages 128-141]
Motivate The Impact of internal Audit skills on the Implementation of Internal Audit Recommendations by chief audit executive [Volume 1, Issue 4, 2021, Pages 8-31]

N

Negotiation Engagement and Second Partner Interaction [Volume 4, Issue 14, 2024, Pages 118-157]
Network Analysis Analyzing Scientific Collaboration and Visualization among Iranian Audit Fees Papers [Volume 3, Issue 11, 2023, Pages 36-63]
Novice auditing staff Investigating the relationship between organizational learning and job satisfaction of auditing trainees [Volume 4, Issue 14, 2024, Pages 8-33]

O

Operational Audit New Audit Paradigms [Volume 1, Issue 4, 2021, Pages 96-118]
Operational Budgeting Investigating the role of effective factors of performance auditing on the implementation of operational budgeting in knowledge-based companies [Volume 2, Issue 8, 2022, Pages 8-28]
Organizational and environmental factors Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) [Volume 2, Issue 6, 2022, Pages 130-148]
Organizational Culture The effect of organizational culture, corporate governance and audit quality on auditors' performance [Volume 3, Issue 10, 2023, Pages 72-95]
Organizational learning Investigating the relationship between organizational learning and job satisfaction of auditing trainees [Volume 4, Issue 14, 2024, Pages 8-33]
Organizer Themes Providing a Framework for Auditors' Analytical Thinking Patterns: Theme Analysis Approach and Systematic Representation Modeling [Volume 3, Issue 11, 2023, Pages 102-131]
Ownership Stakes Ownership Stakes and Remuneration in Merged Audit Firms [Volume 4, Issue 13, 2024, Pages 116-139]

P

Pandemic The Impact of the Respiratory Virus pandemic Crisis on Audit Quality [Volume 2, Issue 6, 2022, Pages 112-128]
Partner-Level Turnover Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
Persuasion skills The Impact of internal Audit skills on the Implementation of Internal Audit Recommendations by chief audit executive [Volume 1, Issue 4, 2021, Pages 8-31]
Political Economy Theory Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]
Possibility of Fraud Audit Fee Discount, The possibility of fraud and Disclosure of Significant Distortions: Analyzing the moderating role of audit quality [Volume 1, Issue 4, 2021, Pages 70-95]
Post-structuralism The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist) [Volume 1, Issue 4, 2021, Pages 120-145]
Prioritization Providing qualitative model of financial reporting based on the components of ethics, social responsibility and tone management and prioritization of indicators in accounting and auditing firms [Volume 1, Issue 3, 2021, Pages 98-127]
Production of Personal Meaning The Impact of Auditors' Existential Critical Thinking, Production of Personal Meaning, Transcendental Awareness and Expansion of Self-awareness on the Development of the Theory of Intellectual Capital [Volume 3, Issue 9, 2023, Pages 120-145]
Professional Accountants Investigating the Effect of Personality and Behavioral Traits on the Ethical Decision-Making Process of Professional Accountants [Volume 1, Issue 2, 2021, Pages 56-83]
Professional Behavior Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]
Professional Ethics Providing qualitative model of financial reporting based on the components of ethics, social responsibility and tone management and prioritization of indicators in accounting and auditing firms [Volume 1, Issue 3, 2021, Pages 98-127]
Professional Ethics The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist) [Volume 1, Issue 4, 2021, Pages 120-145]
Professionalism The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]
Profit Sharing Ownership Stakes and Remuneration in Merged Audit Firms [Volume 4, Issue 13, 2024, Pages 116-139]
Public Interest Commitment The Effect of Public Interest Commitment and Independence Commitment on the Ethical Judgment: Differences among Practitioners and Graduate Students [Volume 2, Issue 6, 2022, Pages 8-32]
Pygmalion The influence of Pygmalion's psychological components on the development of auditors' ethical characteristics [Volume 2, Issue 8, 2022, Pages 88-115]

R

Relatedparty transactions The impact of information complexity on audit failures from corporate fraud [Volume 1, Issue 1, 2021, Pages 34-55]
Relationship between Internal and Independent Auditors Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank [Volume 1, Issue 2, 2021, Pages 8-35]
Religious Attitude The effect of the auditor's and employer's personality components on the development of religious attitude and the quality of audit [Volume 4, Issue 14, 2024, Pages 56-87]
Restatement Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]

S

Scientometrics Analyzing Scientific Collaboration and Visualization among Iranian Audit Fees Papers [Volume 3, Issue 11, 2023, Pages 36-63]
Second Type Audit Error Audit Fee Stickiness and Audit Error [Volume 4, Issue 13, 2024, Pages 8-33]
SEC Ranking Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants [Volume 1, Issue 1, 2021, Pages 90-113]
Social Capital The Relationship between Social and Intellectual Capital and Audit Outputs [Volume 2, Issue 8, 2022, Pages 30-67]
Social Responsibility The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
Social Responsibility Auditing services quality improvement based on the independent auditing attitude of the social responsibility [Volume 4, Issue 13, 2024, Pages 34-57]
Social Responsibility Disclosure The effect of Social Responsibility Disclosure on Audit Risk [Volume 1, Issue 1, 2021, Pages 10-33]
Social Responsibility Disclosure Providing qualitative model of financial reporting based on the components of ethics, social responsibility and tone management and prioritization of indicators in accounting and auditing firms [Volume 1, Issue 3, 2021, Pages 98-127]
Social Trust social trust , moral identity and commercialization of auditing profession [Volume 3, Issue 12, 2023, Pages 128-141]
Society of Certified Public Accountants Audit Fee Discount, The possibility of fraud and Disclosure of Significant Distortions: Analyzing the moderating role of audit quality [Volume 1, Issue 4, 2021, Pages 70-95]
Specialization of Auditing Institute in Industry Investigating the relationship between the expertise of the auditing firm in the industry, the audit committee, and managerial ownership with the audit fee [Volume 3, Issue 9, 2023, Pages 92-119]
Staff leverage The effect of human resource situation on the audit quality in the audit firms [Volume 1, Issue 3, 2021, Pages 128-149]
Stakeholder ownership structure Explain the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies [Volume 1, Issue 2, 2021, Pages 132-155]
Structuralism The achievement of International Financial Reporting Standards (IFRS) achieve the ethical goals in the ethics and professional conduct of certified public accountants in Iran, from the perspective of ethical schools (structuralist and poststructuralist) [Volume 1, Issue 4, 2021, Pages 120-145]
Substitute Auditors The effect of disclosing the difference between the auditor and the client on the dismissal of the auditor and the audit fee paid to the successor auditors in the companies listed on the Tehran Stock Exchange [Volume 2, Issue 6, 2022, Pages 56-81]
Sustainability Reporting The necessity of preparing and assuring sustainability reports:The views of insurance industry experts and auditors [Volume 2, Issue 5, 2022, Pages 128-156]
Sustainability Reporting Consulting and Assurance Services of Internal Auditors in Sustainability Reporting System [(Articles in Press)]

T

Tehran Stock Exchange Investigating the Moderating Impact of the Audit Clients' Importance on the Relationship between Change of auditor's opinion and Partner-Level Turnover [Volume 2, Issue 5, 2022, Pages 70-98]
Testimony Pyramid Explanation Of Forensic Accounting And Auditing Techniques And Its Application In Bankruptcy Recognize [Volume 2, Issue 7, 2022, Pages 80-104]
Thematic Process Providing a Framework for Auditors' Analytical Thinking Patterns: Theme Analysis Approach and Systematic Representation Modeling [Volume 3, Issue 11, 2023, Pages 102-131]
Theory of Beneficiaries Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]
Theory of Law Investigating the role of formal accountants ethics in social responsibility of companies based on the theory of political economy [Volume 2, Issue 6, 2022, Pages 34-54]
The professional staff of auditing firms Lack of professional staff in auditing firms, members of the Iranian Society of Certified Public Accountants [Volume 2, Issue 7, 2022, Pages 34-48]
Timely Financial Reporting Factors affecting the delay in submitting the audit report from three dimensions of audit, corporate governance and company specific factors [Volume 2, Issue 5, 2022, Pages 100-126]
Transcendental Consciousness The Impact of Auditors' Existential Critical Thinking, Production of Personal Meaning, Transcendental Awareness and Expansion of Self-awareness on the Development of the Theory of Intellectual Capital [Volume 3, Issue 9, 2023, Pages 120-145]
Transformational Leadership The Effect of transformational leadership on the process of creation, transfer, application and maintenance of auditors' knowledge and their mutual effects on auditors' judgment [Volume 4, Issue 14, 2024, Pages 34-55]

U

Unexpected Audit Fees The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
Users of auditing report The relationship between auditing report readability and users’ decision making quality [Volume 1, Issue 1, 2021, Pages 138-156]

V

Visualization of Science map Analyzing Scientific Collaboration and Visualization among Iranian Audit Fees Papers [Volume 3, Issue 11, 2023, Pages 36-63]

W

Weak Internal Control The effect of complexity, reporting, finance on the expertise, accounting of board members and members, audit committee and weak internal control points [Volume 2, Issue 5, 2022, Pages 158-180]
Weak Internal Control The effect of reducing the supervisory mechanism on the relationship between auditors' unusual fees and fraud in financial statements [Volume 3, Issue 11, 2023, Pages 82-101]