Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
A
  • Accounting Misstatements Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
  • Accrual innovations The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
  • Affects The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
  • Anchoring Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
  • Assessment of Misstatement Risk The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
  • Auditing Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
B
  • Behavioral Intention Identifying Factors Affecting Behavioral Intentions and Beliefs of Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 7-33]
C
  • Cash Flows The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
  • Cognitive Load Theory The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
  • Corporate Governance Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
  • Corporate Governance Mechanism Corporate Governance and Earning Downside Risk [Volume 9, Issue 1, 2020, Pages 93-116]
  • Cost of Capital The Effect of Liquidity Risk on the Relationship between Information Quality and Cost of Capital [Volume 9, Issue 1, 2020, Pages 67-91]
D
  • Data mining methods Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
  • Dirty Documents The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
  • Disclosing Information Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
  • Disclosure Index Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
E
  • Earnings Quality The reversal of accrual innovations and their conversion into cash flows [Volume 9, Issue 2, 2020, Pages 47-76]
  • Expert Services Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
F
  • Financial Constraints Comparing the impact of different models of social responsibilities information disclosure to reduce of financial constraints [Volume 9, Issue 1, 2020, Pages 163-192]
  • Financial Information Quality.   Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
  • Financial Reporting Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
  • Financial Reporting Complexity The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
  • Financial Statements Predicting Accounting Misstatements Using Data Mining in Firms Listed in Tehran Stock Exchange [Volume 9, Issue 1, 2020, Pages 257-286]
  • Forensic Accounting Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
  • Forensic Accounting Education Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
  • Fraud Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
  • Fraud Probability Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
I
  • Implementation of Accounting Standards a demand from implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
  • Information Content of Stock Prices Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
  • Information Need Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
  • Information Processing Style The Effects of Machiavellianism, Affect and Information processing Styles on Fraudulent Financial Reporting [Volume 9, Issue 1, 2020, Pages 223-256]
  • Insurance Industry implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
  • International Financial Reporting Standards implementation of international financial reporting standards in the insurance industry [Volume 9, Issue 2, 2020, Pages 227-256]
  • Investors Financial reporting and the phenomenon of investors' mental anchors in the Tehran Stock Exchange [Volume 9, Issue 2, 2020, Pages 115-154]
  • Irrelevant Information The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
J
  • Judgment and Decision making The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
L
  • Liquidity risk The Effect of Liquidity Risk on the Relationship between Information Quality and Cost of Capital [Volume 9, Issue 1, 2020, Pages 67-91]
M
  • Minor Error The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
N
P
  • Presentation Format The Impact of Financial Instrument Reporting Complexity on Investors' Cognitive and Judgmental Components: Experimental Evidence in the Framework of Cognitive Load Theory (CLT) [Volume 9, Issue 2, 2020, Pages 191-226]
  • Public Sector Forensic Accounting Education in Accounting Curriculum: Academicians and Practitioners Opinions [Volume 9, Issue 1, 2020, Pages 117-162]
S
  • Skeptical Judgment The Effects of Irrelevant Information and Minor Error in Client Documents on Auditor’s Skeptical Judgment [Volume 9, Issue 1, 2020, Pages 35-66]
  • Social Capital Examining the Effect of External Monitoring on the Relationship between Social Capital and Probability of Fraud [Volume 9, Issue 2, 2020, Pages 77-114]
  • Stock Return Synchronicity Price information content and stock return synchronicity: Evidence from information theory and disruption [Volume 9, Issue 2, 2020, Pages 155-190]
  • Structural Equations Auditors' views on the factors affecting the use of expert services in auditing [Volume 9, Issue 2, 2020, Pages 7-46]
V
  • Voluntary Disclosure Measurements Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]
  • Voluntary Disclosure Quality Presentation of a disclosure quality index fitted for the reporting environment and information needs of users of the annual reports of listed companies in TSE [Volume 9, Issue 1, 2020, Pages 193-222]