Keyword Index

A

  • 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]
  • 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 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 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 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 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 Parts The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
  • 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]
  • 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 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 Public sector Control environment and auditing Public Sector [Volume 2, Issue 7, 2022, Pages 136-164]
  • 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]
  • Auditors Financial Reporting Quality The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
  • 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 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 risk Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]

B

  • 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]
  • 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]
  • Control environment Control environment and auditing Public Sector [Volume 2, Issue 7, 2022, Pages 136-164]
  • 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 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]
  • COVID-19 The Impact of the Respiratory Virus pandemic Crisis on Audit Quality [Volume 2, Issue 6, 2022, Pages 112-128]

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]
  • Digitization Organizational and Environmental Influences on the Adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) [Volume 2, Issue 6, 2022, Pages 130-148]

E

  • Economical depending of the Auditors The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]
  • 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]

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]
  • 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 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]

G

  • Gender Diversity The Effect of Gender Diversity in Audit Committee on Performance [Volume 2, Issue 7, 2022, Pages 50-78]
  • 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]
  • 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]

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]
  • 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]
  • Internal Audit The role of fraud prevention of internal controls and Internal audit unit [Volume 2, Issue 5, 2022, Pages 8-55]
  • Internal Control System Control environment and auditing Public Sector [Volume 2, Issue 7, 2022, Pages 136-164]

K

  • 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]

O

  • 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]

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]
  • 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]
  • 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]
  • 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

  • Restatement Analysis the relationship between Audit Fees & Audit Risk considering Restatement and Financial Distress [Volume 2, Issue 6, 2022, Pages 82-111]

S

  • 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]
  • 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]

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]
  • 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]

U

  • Unexpected Audit Fees The Effect of Unexpected Audit Fees on Financial Reporting Quality [Volume 2, Issue 8, 2022, Pages 146-162]

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]