فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 18 (تابستان 1395)

Intense competition in the world is caused success be short lived. Therefore organizations for guarantee theirs revive should have continuous improvement and go to new approach for evaluating the performance. In this paper major technique of Throughput Accounting and its power for change in accounting procedures is analyzed. Throughput Accounting is application theory of constraints in accounting and financial. Generally Throughput Accounting invented for using in manufacturing but it can use in industries such as software. Throughput Accounting Phrase is Derivative from financial measuring specific methods that used for calculating and decision making. Throughput Accounting provides a different method of measuring. It does not use cost of production and eliminates Management incentive to create additional surplus production.

Financial reporting is an important resource of information in the capital markets. the efficient market hypothesis consider that the role of accounting information signals is a vital factor for investors design making to get high return with lowest cost. So this study investigates empirically the links between accounting information, cost of capital and excess stock returns for sample of 123 firms listed on the Tehran Stock Exchange and the panel data methodological approach over the period 1385- 1389. The empirical findings displayed that accounting information, affects directly the firm’s cost of capital. This, in turn, implies that by incorporating all available pieces of information related to the accounting environment of the firm, tends to exert a negative effect on the firm’s excess stock returns.

By daily increasing in firm's numbers and their pollutions, accounting must do its rule to remove or improve this disaster. This aim has been done in new approach in accounting that called environmental accounting. This research review concepts, benefits, applications and objectives of environmental accounting. Then it has reviewed its background and status in Iran. In the last it has recommend that an accounting standard must been amending for uniformity and consistency.

By daily increasing in firm's numbers and their pollutions, accounting must do its rule to remove or improve this disaster. This aim has been done in new approach in accounting that called environmental accounting. This research review concepts, benefits, applications and objectives of environmental accounting. Then it has reviewed its background and status in Iran. In the last it has recommend that an accounting standard must been amending for uniformity and consistency.

The global financial crisis led to the emergence of questions about the quality and scope of the independent audit. In an attempt to remedy the situation by the European Commission (EC) in 2010, a series of proposed solutions, which offer a joint audit was one of them. In this type of audit, two audit firm simultaneously and individually perform the audit and the audit report issued a joint responsibility for this opinions. The main aim of this study was to evaluate the effect of joint audits of quality, cost and market audit. This study uses the results of previous research and the literature has addressed this issue. The results show that the empirical evidence supporting the positive role of the joint audit on audit quality is low and inconsistent. The impact of joint audit on audit fees, results showed that the joint audit requirements lead to increased costs and the optional use of different results. Also, The results showed that the audit market monopoly in countries that have a long history of using this type of audit (including Denmark and France) Lower than in other countries.

This paper begin by explaining how agency models are formulated to capture incentive problems caused by moral hazard and adverse selection problems, and discuss the reasons why agency theory models are difficult to solve. Then represent agency theory results in the form of a mathematical model for the employment contracting setting of agent (management) and the describe characteristics of performance measures specified in the contract for performance evaluation of agent. These qualities include informativeness, controllability, congruity and timeliness. Appropriate selection accounting-based measures of performance or market- based in motivating agent behavior and reduce conflicts of interest between the principal and the agent has an impact. Performance measures included in the compensation contracts and bonus plans of agent may create conditions where earnings management occurs.

The public sector has faced a series of reforms, which have had a great influence on the development of public accounting and reporting system. This paper shows that the most important issue that has resulted from these reforms is the preparation of consolidated financial statements in the public sector. The public sector consolidated financial statements are one of the most challenging topics of worldwide research and also, became a debated issue both for international regulatory body and for governments. However, the objective of this article is to investigate the need for consolidated financial statements in the public sector and to outline the activity of the international regulatory bodies in order to issue specific standards regarding this current topic. So as to reach this main objective of the research, this paper explores the scientific literature regarding this issue and then it followed the steps taken by regulators in the development of international standards regarding consolidated financial statements. This paper emphasizes on the importance of the introduction and presentation of consolidated financial statements by public sector entities and reveals the link between these types of reports prepared by entities from private sector and public one. The main conclusion of this conceptual paper is that public sector entities should prepare consolidated financial statements and the regulators and governments play an important role in taking and introducing these practices into the public sector.