مجله پژوهش های کاربردی در گزارشگری مالی
پیاپی 6 (بهار و تابستان 1394)

Adoption of aggressive tax procedures by managers, Which is expected to lead to increased uncertainty about corporate environmental information and uncertainty of cash flows expected the corporate to investors. Statistical population the study is that listed companies in Tehran Stock Exchange during the period 1386 to 1391 that 80 companies were selected as samples. Data for this study based on panel data model with fixed-cross effects are analyzed. The results of the analysis indicate a significant positive impact on the level of Uncertain through Tax Positions in the investors expected return rate. So that the deviation in company's effective tax rate as a measure of uncertainty Uncertain through Tax Positions, the direct impact on the profits of the industry's price adjustment.

The rapid changes in information and communication technology, especially the internet, have diversified all dimensions of today’s life. As a scientific principle, the accounting is not an exception to these changes, and a novel ground has been introduced in the financial reporting under the title of Web-based financial reporting. Due to the importance of this kind of reporting which has an enormous impact on the identification of factors critical for decision makers, this study aims to identify the factors affecting disclosure and financial reporting using the internet in the firms registered in the Tehran stock market. The data between the years 2010 to 2014 is used in the study. The sample of the study includes all the firms in the Tehran Stock Market. After primary analysis a sample size of 76 is selected randomly within the market. To investigate the relationship between the variables 4 hypotheses are developed. The independent variables include: size, age, ROA and liquidity of the firms and the dependent variables include internet-based corporate disclosure index. Also, to ensure that the analysis takes into account correct form of relationship between the dependent variable and independent variables, 3 control variables are taken into account, including: financial leverage, growth rate, price-to-book ratio to test the hypotheses, the authors have utilized OLS (Ordinary Least Square), using EVIEWS 7 software. The results indicate that, the firm size, firm’s age, ROA and liquidity of the firms has a meaningful impact on internet-based corporate disclosure index of the firms.

In this study, we have been investigated the impact of corporate governance structure on fraudulent financial reporting of companies listed in Tehran Stock Exchange. The criteria of corporate governance includes board size, percentage of ownership concentration, duality Director, and independence of the board and for measuring of fraud we used the integration of the two models of Beneish (1999) and Altman (1986). The sample consist of 1100 observation (firm-year) from 13 different industry during 1383 to 1392. Our finding showed that, there is no significant relationship between the size of the board, the percentage of ownership concentration, duality director, and independence of the board with fraudulent financial reporting. In fact, the quality of corporate governance in the management dimension, does not any impact on the fraudulent financial reporting, this could indicate lack attention of corporate executives to the issuance of fraudulent financial reporting in the economic environment of Iran.

This research is about auditors’ understanding of reasonable assurance in independent auditing. In order to find out their understanding of these fundamental and key terms of auditing in financial statements, about four factors are used including Auditing ranking, Gender, Membership in Iranian Official Auditors Association and Field of Study. All required data were collected through distributed questionnaires among occupied people at member institutes of Iranian Official Auditors Association at Tehran with A grade. According to the finding, all four above-mentioned factors have significant effects on better understanding of auditors about real meaning of reasonable assurance. Furthermore the results show that auditors have different understandings of fundamental meaning of reasonable assurance. It could be considered as a potential threat for this job. This is because all occupied members at different auditing groups who may intend to collect and evaluate fundamental evidences for auditing reports may have unequal understanding about key concepts of financial statements auditing. Such an understanding could be different in accordance with various factors.

The aim of this paper is to investigate the effect of Conditional and Unconditional Conservatism of Accounting and Auditing Information on Future Stock Prices Crash Risk from 2008 to 2012. Hence a sample of 86 firms for a five year period is collected. In this research we initially examine the effect of previous period’s stock price crash risk on stock price crash risk of future period. Then the effect of unconditional conservatism on the future stock price crash risk is studied. Thereinafter we examined the effect of high unconditional conservatism in reducing the need for conditional conservatism on future stock price crash risk. At the end we examined the effect of auditing attributes on future stock price crash risk. In order to examine research hypothesis a multiple regression with ordinary least squares (OLS) method is employed. Our initial findings indicate that high stock price crash risk in previous periods leads to lower crash risk in the future period. Besides the results of testing the first hypothesis showed that there is no negative significant relationship between unconditional conservatism and future stock price crash risk. However our results for second hypothesis indicate that high level of unconditional conservatism reduces the need for conditional conservatism in decreasing future stock price crash risk. While the results of examining the last hypothesis showed that the auditing attributes do not seem to have predictive ability for future stock price crash risk.

This study examines the relationship between corporate life cycle and cost of capital of listed companies in Tehran Stock Exchange in the territory between the years 2003 to 2013 pays . The study population included 1404 View of Company - years, therefore that all of the companies listed in Tehran Stock Exchange during the 11 years, 128 companies were selected. In this study, the pattern of cash flows by Dickinson (2011) has been introduced as an index for the separation of life cycle and in order to calculate implied cost of capital model of and (2005) has been used. In order to analyze data from multiple regression based on combined data is used. Research findings show that there is a significant relationship between lifecycle stages enterprise and cost of capital.

Financial reporting aims to provide creditors with right economic decisions. Economic decisions are associated with optimum allocation of resources and investment in the stock. Capital markets pave the way for right decision in the field of investment. Regarding the fact that expected risk and return are influential in achieving the firms’ objectives, risk control receives increasing attention among creditors and active people in financial fields. Thus, the present study intends to assess the effect of accounting information quality on systematic risk and capital cost (expected return). Earning quality is considered as a criterion for measuring accounting information quality. For this purpose, 150 listed companies in Tehran Stock Exchange have been examined over a period from 2009 to 2013. Multiple regression technique has been applied to test research hypotheses. Panel data analysis and the obtained findings have indicated that reported information of higher quality leads to less systematic risk and cost of capital.