Applied Research in Financial Reporting

Applied Research in Financial Reporting

Keyword Index
A
  • Aggressive real earnings management Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
  • Auditing Investigating the Challenges of Tax Auditing of Legal Entities and Analyzing Them Using MADM Methods [Volume 13, Issue 2, 2024, Pages 393-418]
  • Audit opinion Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
  • Auditor Change The pattern of factors affecting the extension of the auditor's contract: with thematic analysis approach [Volume 13, Issue 1, 2024, Pages 231-263]
  • Auditor's Analytical Thinking Investigating the Effect of The Auditor's Analytical Thinking on Improving the Auditing Quality [Volume 13, Issue 2, 2024, Pages 275-308]
  • Auditor Search Period The Effect of Audit Risk on the Company's Financial Risk and Tax Risk in Tehran Security Exchange [Volume 13, Issue 2, 2024, Pages 419-452]
  • Auditors' ethics A comparative approach between the views of independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors [Volume 13, Issue 1, 2024, Pages 77-102]
  • Auditors' skills A comparative approach between the views of independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors [Volume 13, Issue 1, 2024, Pages 77-102]
  • Audit Profession Explaining the relationship between social trust, individual values and market orientation in the auditing profession [Volume 13, Issue 1, 2024, Pages 151-175]
  • Audit Qualifying Language Reports Investigating The Relationship Between Audit Qualified Reports and Financial Statement Restatement [Volume 13, Issue 2, 2024, Pages 49-79]
  • Audit Quality Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
  • Audit Quality The impact of the auditor's expertise in the business sector on the relationship between managers' non-adherence to ethical principles and the divergence of investors' opinions [Volume 13, Issue 1, 2024, Pages 293-332]
  • Audit Quality Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
B
  • Behavioral biases Investigating the effect of optimism, myopia and overconfidence behavioral biases on tax avoidance [Volume 13, Issue 1, 2024, Pages 265-292]
  • Board of Directors Identification of suitable components for determining the remuneration of managers in state-owned enterprises [Volume 13, Issue 2, 2024, Pages 239-273]
  • Business Strategies Investigating the impact of conservative financial reporting on business strategies and Tax aggressiveness [Volume 13, Issue 1, 2024, Pages 203-229]
C
  • Cash Flows The effect of market competition and cash flows on the relationship between stock dividends and cost stickiness [Volume 13, Issue 2, 2024, Pages 81-114]
  • CEO Psychological Traits Analysis of the Impact of CEO Psychological Traits on Sustainability Performance [Volume 13, Issue 2, 2024, Pages 351-391]
  • Cognitive/Perceptual Assessment Investigating the Effect of The Auditor's Analytical Thinking on Improving the Auditing Quality [Volume 13, Issue 2, 2024, Pages 275-308]
  • Communication Effectiveness Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
  • Conservative Financial Reporting Investigating the impact of conservative financial reporting on business strategies and Tax aggressiveness [Volume 13, Issue 1, 2024, Pages 203-229]
  • Corporate Governance Identification of suitable components for determining the remuneration of managers in state-owned enterprises [Volume 13, Issue 2, 2024, Pages 239-273]
  • Cost Stickiness The effect of market competition and cash flows on the relationship between stock dividends and cost stickiness [Volume 13, Issue 2, 2024, Pages 81-114]
D
E
  • Emotional decision making Designing the Framework of Paranoid Reporting Functions and Investigating Its Effect on The Stakeholders Mental Anchors [Volume 13, Issue 1, 2024, Pages 333-373]
  • Environmental Responsibility The Effect of Social and Environmental Responsibilities on the Firm's Financial Health: the Role of Market Concentration [Volume 13, Issue 1, 2024, Pages 177-201]
F
  • Fair Value Evaluation of the fair value accounting standard after its implementation [Volume 13, Issue 2, 2024, Pages 309-350]
  • Financial risk The Effect of Audit Risk on the Company's Financial Risk and Tax Risk in Tehran Security Exchange [Volume 13, Issue 2, 2024, Pages 419-452]
  • Financial Statements Restatement Investigating The Relationship Between Audit Qualified Reports and Financial Statement Restatement [Volume 13, Issue 2, 2024, Pages 49-79]
  • Firm's Financial Health The Effect of Social and Environmental Responsibilities on the Firm's Financial Health: the Role of Market Concentration [Volume 13, Issue 1, 2024, Pages 177-201]
  • Fraud A comparative approach between the views of independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors [Volume 13, Issue 1, 2024, Pages 77-102]
  • Free Cash Flow The effect of Firm Life Cycle on the Financial Statement Comparability with Emphasis on the Role of Information Asymmetry and Free Cash Flow [Volume 13, Issue 1, 2024, Pages 103-121]
G
  • Good Governance Presenting and validating the role model of Treasury Accounting System for a Good Governance [Volume 13, Issue 2, 2024, Pages 153-188]
I
  • Information Asymmetry Investigation of the effect of information asymmetry on the relationship between board characteristics and investment opportunities in tehran stock exchange [Volume 13, Issue 1, 2024, Pages 7-32]
  • Information Asymmetry The effect of Firm Life Cycle on the Financial Statement Comparability with Emphasis on the Role of Information Asymmetry and Free Cash Flow [Volume 13, Issue 1, 2024, Pages 103-121]
  • International Financial Reporting Standard No. 13 Evaluation of the fair value accounting standard after its implementation [Volume 13, Issue 2, 2024, Pages 309-350]
L
  • Legal persons Investigating the Challenges of Tax Auditing of Legal Entities and Analyzing Them Using MADM Methods [Volume 13, Issue 2, 2024, Pages 393-418]
  • Limitation in Scope Investigating The Relationship Between Audit Qualified Reports and Financial Statement Restatement [Volume 13, Issue 2, 2024, Pages 49-79]
  • Loyalty Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
M
  • MADM Investigating the Challenges of Tax Auditing of Legal Entities and Analyzing Them Using MADM Methods [Volume 13, Issue 2, 2024, Pages 393-418]
  • Market Orientation Explaining the relationship between social trust, individual values and market orientation in the auditing profession [Volume 13, Issue 1, 2024, Pages 151-175]
  • Mental Anchors Designing the Framework of Paranoid Reporting Functions and Investigating Its Effect on The Stakeholders Mental Anchors [Volume 13, Issue 1, 2024, Pages 333-373]
  • Metaverse and Accounting Evaluating the Effect of Metaverse Capabilities in Accounting Procedures on Sustainability Reporting Functions From the Perspective of Sharia [Volume 13, Issue 2, 2024, Pages 189-237]
  • Myopia Investigating the effect of optimism, myopia and overconfidence behavioral biases on tax avoidance [Volume 13, Issue 1, 2024, Pages 265-292]
P
R
  • Rapport Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
  • Real Earnings Management Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
  • Remuneration Identification of suitable components for determining the remuneration of managers in state-owned enterprises [Volume 13, Issue 2, 2024, Pages 239-273]
S
  • Second type audit errors Real earnings management, Aggressive real earnings management and Audit quality [Volume 13, Issue 1, 2024, Pages 33-75]
  • Sharia Functions Evaluating the Effect of Metaverse Capabilities in Accounting Procedures on Sustainability Reporting Functions From the Perspective of Sharia [Volume 13, Issue 2, 2024, Pages 189-237]
  • Social cognitive capital Examining the role of auditors' communication effectiveness, rapport and Social cognitive capital as a tool to evaluate clients of the technical quality of the audit [Volume 13, Issue 2, 2024, Pages 115-152]
  • Social trust Explaining the relationship between social trust, individual values and market orientation in the auditing profession [Volume 13, Issue 1, 2024, Pages 151-175]
  • Standard 42 Evaluation of the fair value accounting standard after its implementation [Volume 13, Issue 2, 2024, Pages 309-350]
  • State-owned enterprises Identification of suitable components for determining the remuneration of managers in state-owned enterprises [Volume 13, Issue 2, 2024, Pages 239-273]
  • Sustainability Performance Analysis of the Impact of CEO Psychological Traits on Sustainability Performance [Volume 13, Issue 2, 2024, Pages 351-391]
  • Sustainability Reporting Evaluating the Effect of Metaverse Capabilities in Accounting Procedures on Sustainability Reporting Functions From the Perspective of Sharia [Volume 13, Issue 2, 2024, Pages 189-237]
T
  • Tax Aggressiveness Investigating the impact of conservative financial reporting on business strategies and Tax aggressiveness [Volume 13, Issue 1, 2024, Pages 203-229]
  • Taxation Investigating the Challenges of Tax Auditing of Legal Entities and Analyzing Them Using MADM Methods [Volume 13, Issue 2, 2024, Pages 393-418]
  • Tax Avoidance Investigating the effect of optimism, myopia and overconfidence behavioral biases on tax avoidance [Volume 13, Issue 1, 2024, Pages 265-292]
  • Tax Avoidance The Mediating Role of Corporate Social Responsibility in the Impact of Tax Avoidance, Evasion, and Corruption on Fraudulent Reporting [Volume 13, Issue 2, 2024, Pages 7-48]
  • Tax Evasion The Mediating Role of Corporate Social Responsibility in the Impact of Tax Avoidance, Evasion, and Corruption on Fraudulent Reporting [Volume 13, Issue 2, 2024, Pages 7-48]
  • Treasury Accounting Presenting and validating the role model of Treasury Accounting System for a Good Governance [Volume 13, Issue 2, 2024, Pages 153-188]