فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 12 (زمستان 1393)

Fraud and financial scandals in recent years that led to the collapse of major corporations, public trust and professional firms (especially accounting) declined. Therefore, professionals and regulators to tackle these failings with legislation and regulations, adamantly. After America Reviews by professional associations such as the Association of Certified Accountants (AICPA) and the Accounting Association of America (AAA) concluded, cheating is something that can always be present, and when it decreases the incidence of all levels of the organization, especially manage in order to combat this immorality must move.Management objectives, policies and adopt appropriate procedures and appointment of qualified and competent persons and that this was the most effective and the most important element in detecting, preventing and detecting fraud. Auditors are also control the management and can assist in planning to have an important role in preventing fraud. However, management is seen as a key factor in preventing fraud.

In this research, the relationship between working capital and profitability in listed firms of Tehran Stock Exchange was analyzed. In contrast to previous researches, quadratic nonlinear relationship between these two variables was investigated. The results showed that there is no nonlinear relationship between working capital and profitability. This shows no optimal level of capital flow in which the profitability is maximum. Furthermore, the results of research in automobile, chemical and non-metal minerals shows a nonlinear relationship between working capital and profitability.

Companies usually have the effect of error correction the significance of the past or changes in accounting practices in the form of adjustments to the annual report and subsequently revised comparative financial statements are presented. Adjustments to the annual financial statements are presented and the subsequent revision of the relevance and reliability of financial information has a negative effect. However, in recent years the annual adjustment of listed companies in Tehran Stock Exchange has evolved. In this paper, according to studies in international and national levels, adjustment of annual and annual adjustments to the capital market reaction to the theory expressed. Some companies also provide actual data exchange, analysis and interpretation of their annual adjustments were made. For this reason, during the years 1388 to 1390, 256 View a sample was extracted. The results showed that most of the annual adjustment of the transmission loss is negative and significant correction of errors. So that the average annual adjustments in the cost of transport companies approximately 7% of net sales and a 48% absolute gain (loss) rounds. the average annual adjustment of the error-correction with negative significance 3.5% of net sales and 63% of the absolute value of profits (losses) of those.

Accounting earnings is the main source of firm-specific information. Investors, creditors and others, earnings and its components in different ways and for different purposes are used to evaluate the prospects for cash flow investments or loans granted and for taking an investment decision, benefiting more than any other criteria are considered.The financial crisis, the credibility of the financial reporting system in the confidence of investors, creditors and other stakeholders of compromise. Following this crisis, researchers and financial analysts focus solely on income from dividends paid to their quality. Quality assessment of benefit to users of financial statements in the current profits and expected future profits judgment about certainty will help. Since the concept of earnings quality based on content, so it is not possible to give a comprehensive definition of the different criteria used to measure it. This article explains the most important experimental measures of earnings quality literature to introduce measures that will most iconic models.

This paper investigates the effect of firms’ characteristics on leverage ratios of affiliated and unaffiliated firms in Tehran Stock Exchange (TSE), using data from 200 non-financial listed companies over the five-year period. A regression model with dummy variable and t-statistic has been used to test the six hypotheses. The results show a significant negative effect of profitability on leverage ratios. The effect of growth opportunity on leverage ratios is significantly positive and tangibility has a significant negative effect on short-term debt and total debt ratios but for long-term debt ratio the effect is positive. The effect of firm size on leverage ratios is not significant. The results also indicate that the government ownership has a significant effect on the relationship between firms’ characteristics and capital structure and the pecking order theory is strongly supported and is pertinent theory to the capital structure of Iranian companies.

The objective of this research is to study the usefulness of preparing and presenting of the comprehensive income statement in Iran. In order to examine this usefulness, six hypotheses have been developed. Using questionnaire, opinions of 48 persons of managers of companies accepted in Tehran Stock Exchange, 64 persons of brokers of Tehran Stock Exchange and 62 investors regarding to usefulness of preparing and presenting of comprehensive income statement was examined.The findings show that preparing and presenting of comprehensive income statement, help the users of financial statement in making economics decisions and predicting futures incomes and cash flows, and improve the quality of information. But, preparing and presenting of this statement, not help in evaluating the performance of management. In addition, preparing and presenting of comprehensive income statement, based on accounting standard No. 6 of Iran, is the best form of disclosing the component of comprehensive income. Also, the findings of this study show that there is no meaningful difference between the opinions of groups under investigation regarding to usefulness of comprehensive income statement.

In recent years, much has been written on the nature of management accounting change,and indeed stability. Many researchers have used concepts such as rules and routines tointerpret this change and/or stability. Recent research has provided an increasingly clearpicture of what rules and routines are, as well as contributing to our understanding of theprocesses of change and stability in management accounting.Management accounting research has mainly presented rules and routines as relatedphenomena, but some conceptual work has suggested they are separable and can (andpossibly should) be considered independently when studying processes of change/stabilitywithin management accounting. However, empirical support for such work has been scarceto date. This paper uses workofQuinn, 2011, Burns and Scapens, 2000 and Quinn, 2013 (that uses from the archival records of the Guinness company) and other researchers in an effortto establish whether rules and routines, at least in management accounting research, arebest considered separable concepts or not. The archival records are artefacts of rules androutines and thus can be used to trace the interactions of rules and routines over time. Sup-port for the notion that rules and routines should be considered separately is presented. Thefindings also portray the stable, but changing, nature of management accounting routinesover time; a point worthy of further research.