مجله بررسی های حسابداری
پیاپی 5 (زمستان 1393)

The aim of this study is to investigate the relation between occurrence of accounting errors and cultural behavior of accountant in Tehran Stock Exchange. For this research, 1104 observations are studied and panel regression was used. The results show that there is significant and positive relation between accounting errors and power distance. Some other results are below: There is significant and positive relation between accounting errors and individualism. This hypothesis base on absolute and relative of errors and type of accounts that include errors is subdivided to 16 sub hypothesis. Sub hypothesis for one of the accounting errors is following: There is significant and positive relation between absolute errors on inventory account with power distance. There is significant and positive relation between absolute errors on inventory account with individualism. There is significant and positive relation between relative errors on inventory account with power distance. There is significant and positive relation between absolute errors on inventory account with individualism.

The main aim of this study is to assess the relationship between corporate ranking based on financial and non-financial indexes and voluntary disclosure level. Fundamental analysis was used for corporate's ranking. Voluntary disclosure level was measured in 6 overall parts based on Botson's (1997) model. The study involved a sample of companies in Tehran Stock Exchange. Considering the desired restrictions, 49 companies were selected and studied over a period of 5 years (1387-1391). Corporate's ranking based on financial and non-financial indexes as an independent variable and voluntary disclosure level as the dependent variable were analyzed. Regression analysis showed no significant relationship between corporate's ranking and voluntary disclosure level. Also, it was found that there is no relationship between corporate's rank upgrading and voluntary disclosure level.

This study aimed to evaluate the impact of environmental management system on corporate value and the mediating effect of intangible assets in the relationship between environmental management system and corporate value. Data were collected from Tehran Stock Exchange during 2002 to 2010. For data analysis and hypothesis testing, a multivariable regression model was used. The results of testing the hypothese of the research indicated that the firm value and the relation of market value to the official value of stock owner rights which is regarded as intangible assets index, in the companies which hold ISO 14001 higher than the companies that do not have these certificate.Obtaining ISO 14001 not only has a directly a positive and significant impact on the firm value, but also it has impact on intangible assets and has an indirectly positive and significant relationship with the firm value.

Having adequate capital and sufficient conditions for maintaining the health of the banking system and each of the banks and credit institutions to ensure the stability and sustainability of their activities must have an appropriate ratio between capital and risk in their assets maintain. The main function of this ratio, Protection of banks against unexpected losses of depositors and creditors is supported as well. Previous studies on the relationship between financial and capital adequacy ratios show different results. The main objective of this study is to investigate the relationship between financial performance and capital adequacy ratio in the banking system in IRAN. In this regard, data from three banking groups in the interval 1385-1390 using combined analysis evaluated the data and findings show a positive and significant relationship between the size of banks (both public and private trade group) with a capital adequacy ratio and negative relationship financial leverage capital adequacy ratio is significant. The results indicate that the relationship positive and significant return on assets in private and state-owned commercial banks in the negative, return on equity also positive and significant relationship between state-owned commercial banks and private banks with significant negative adequacy ratio capital. Other f obtained according to the statistics suggest there is no link between the financial accounting ratios as control variables with capital adequacy ratio at 95% of banks is Article 44 that requires attention to capital adequacy ratio to more than more necessary.

Despite the developments of Islamic economy and banking, Islamic accounting has barely grown along with the needs of this zone. Because on the one hand, the challenges of Islamic accounting have not been noted in the international financial reporting standards, and on the other, the Islamic accounting standards developed by the institutions involved in this field particularly the Accounting and Auditing Organization for Islamic Financial Institutions, are not globally accepted. The aim of this research is to study the concepts of time value of money and Riba. Considering the lack of sufficient literature about Islamic accounting, this research was done using a Mixed-explanatory method. The qualitative part, as the first step, provides Islamic discussions and solutions for the challenges using a descriptive-analytical method (a reliable Islamic research method). The second stage, which is quantitative, completes the research via using a survey method and questionnaire. The results suggest that unlike Riba which is prohibited by a Islam, tie value of money must be included in Islamic accounting. The results are approved by accounting experts and juridical studies.

The purpose of this research is to investigate the moderating effect of perceived moral intensity on accountants’ intentions of reporting fraud. In doing so, we examined the moderating role of perceived moral intensity in the effect of organizational justice, attitude towards whistle-blowing, subjective norms, and religiosity on accountants’ intentions to internally report fraud in financial statements. This is a survey research and the statistical population is comprised of accountants of companies listed on Tehran Stock Exchange in 2015. Hypothesis testing using ordinary least-squares regression revealed that perceived moral intensity moderates the effects of organizational justice, attitude towards whistle-blowing and subjective norms but it does not moderate the effect of religiosity. Moreover, intentions of whistle blowing in male accountants is significantly higher than female accountants and education level and experience have significant positive and negative effects on intentions of whistle-blowing, respectively. Therefore, we could conclude that mechanisms such as training programs that aim at enhancement of accountants’ awareness of ethical issues and promoting their perceived moral intensity are of utmost importance for improving internal controls and increasing instances of fraud reporting.