A
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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
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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
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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
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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]
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