Keyword Index

A

  • 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]
  • 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]
  • 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 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 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 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 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 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 fees Analyzing Scientific Collaboration and Visualization among Iranian Audit Fees Papers [Volume 3, Issue 11, 2023, Pages 36-63]
  • Audit Firms Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]
  • 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 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]
  • Audit Institutions Obstacles to the implementation of information technology audit in Iran [Volume 3, Issue 12, 2023, Pages 88-105]
  • Auditor competition Client industry characteristics and auditor changes [Volume 3, Issue 10, 2023, Pages 8-27]
  • Auditor's comments The role of Auditors Narcissism on Acceptable Opinion Auditors [Volume 3, Issue 11, 2023, Pages 64-81]
  • 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]
  • 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 Report Lag Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]
  • Audit risk Auditors Reaction to Companies Earnings Volatility [Volume 3, Issue 9, 2023, Pages 20-42]

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]

C

  • 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]
  • Change of auditor Client industry characteristics and auditor changes [Volume 3, Issue 10, 2023, Pages 8-27]
  • 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]
  • Corporate Governance The effect of organizational culture, corporate governance and audit quality on auditors' performance [Volume 3, Issue 10, 2023, Pages 72-95]

D

  • Delphi method Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]
  • 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]
  • 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

  • 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]
  • Fuzzy Method Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]

H

I

  • 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]
  • 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 Controls The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities [Volume 3, Issue 11, 2023, Pages 132-162]

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]
  • 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]
  • Marketing Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]
  • 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]

N

  • Network Analysis Analyzing Scientific Collaboration and Visualization among Iranian Audit Fees Papers [Volume 3, Issue 11, 2023, Pages 36-63]

O

  • Organizational Culture The effect of organizational culture, corporate governance and audit quality on auditors' performance [Volume 3, Issue 10, 2023, Pages 72-95]
  • 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]

P

  • 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 Behavior Identifying and Ranking of Marketing Techniques for Audit Firms in Iran [Volume 3, Issue 12, 2023, Pages 38-65]

S

  • Scientometrics Analyzing Scientific Collaboration and Visualization among Iranian Audit Fees Papers [Volume 3, Issue 11, 2023, Pages 36-63]
  • Social Trust social trust , moral identity and commercialization of auditing profession [Volume 3, Issue 12, 2023, Pages 128-141]
  • 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]

T

  • 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]
  • 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]

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 reducing the supervisory mechanism on the relationship between auditors' unusual fees and fraud in financial statements [Volume 3, Issue 11, 2023, Pages 82-101]