Keyword Index

A

  • 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]
  • Audit The Effect of Stress on the Audits' Professional Independence [Volume 1, Issue 2, 2021, Pages 84-104]
  • 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 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 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 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 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]
  • 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]
  • 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 Judgment New Audit Paradigms [Volume 1, Issue 4, 2021, Pages 96-118]
  • 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]
  • 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]
  • 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 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 risk The effect of Social Responsibility Disclosure on Audit Risk [Volume 1, Issue 1, 2021, Pages 10-33]
  • 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]

B

  • 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]

C

  • 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]
  • Corporate fraud The impact of information complexity on audit failures from corporate fraud [Volume 1, Issue 1, 2021, Pages 34-55]
  • 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]

D

  • 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]
  • 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]

E

  • 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]
  • 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]

F

  • 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]
  • 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]

G

  • 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]
  • 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]
  • Governance Mechanism Investigating the Impact of Digitalization on Independent Auditors and Auditing firms in Iran [Volume 1, Issue 3, 2021, Pages 150-176]

I

  • 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]
  • Internal and external factors The impact of disclosure of auditor reporting on business failure [Volume 1, Issue 2, 2021, Pages 106-131]
  • 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 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]
  • 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]
  • Investors&rsquo The relationship between auditing report readability and users’ decision making quality [Volume 1, Issue 1, 2021, Pages 138-156]

L

  • 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

  • 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]
  • Managers&rsquo The relationship between auditing report readability and users’ decision making quality [Volume 1, Issue 1, 2021, Pages 138-156]
  • 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]
  • Modern Auditing New Audit Paradigms [Volume 1, Issue 4, 2021, Pages 96-118]
  • 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]

O

P

  • 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]
  • 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]
  • 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 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]

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]

S

  • 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 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]
  • 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]
  • 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]

U

  • Users of auditing report The relationship between auditing report readability and users’ decision making quality [Volume 1, Issue 1, 2021, Pages 138-156]