نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 12 (زمستان 1393)

Study of the historical trend of sciences show that sciences have evolved in light of societies progress. In this historical trend, societies after passing of agriculture and industrial era reach to modernity era. Modernity has been effected on all aspects of human life such as society , economic , political and environmental life. The objective of this research is to investigate of the modernism variables on development of management accounting techniques. This research is a qualitative research and it's research method is historical. Research results show that management accounting as a science has evolved when entities entered in modernity era, and arise of the management accounting techniques are resulting of entities activities in a modern environment.

Off-balance sheet financing is a financing tool for companies to achieve the optimum combination of financing During past three decades this way of financing usually used when the companies while to acquisition of asset, those companies don’t want to represent in the balance sheet that asset and the way of financing in which it is usual trough the debts. This way of financing will improve capital structure and consequently it will changes the risk curve.
Also the off-balance sheet financing leads to higher flexibility in financing. The research will inspect the study of the effect of off-balance sheet financing on the owner s equity of the companies mentioned, the research used in this is comparative-descriptive analysis, and its samples include 45 companies in Tehran Stock Exchange which have been active in machines and car industries, chemical industries, mineral industries and used the activities of The off- balance sheet financing (operating lease) 1387 to 1392.
The results of the research show that not only off-balance sheet financing doesn’t increase ROE and ROI owners equity, also decrease owners equity through the decrease in the ROE , ROI and owner s equity.

the purpose of this paper is to examine the impact of conditional and unconditional conservatism on earning` quality in Tehran stock exchange market.we used a sample of 65 firms during the period of 1381 to 1390.this paper follows the asymmetric timeliness of earnings measure of Basu(1997)and the asymmetric cash flow to accruals measure of Ball and Shivakumar`s(2005) with further extension to examine the effects of conditional and unconditional conservatism on earning`s quality. These two models are able to measure conditional conservatism and we have extended these models by inserting the market to book ratio(MTB) as a proxy of unconditional conservatism and cash flow from operation to net income ratio(CFO/NI)as a proxy of earning`s quality.theResults from data analysis showed that the conditional and unconditional conservatism has no significant relation with earnings quality in basu`s measure while conditional and unconditional conservatismin ball and shivakumar`s model has negativeeffects on earning`s quality.this difference in our results could be due to the different natural of two models. Therefore recommended to use the other models to achieve thedecisive results.

In the automotive industry quality costs has been important and recognizing the need for quality and cost control and cost its impact on today's competitive market are very important. A more detailed understanding of factors influencing quality costs can take steps in order to control and reduce these costs. Evaluation and analyzing quality costs are leverage for reduction costs of companies, in order to identify the main sources of costs to achieve a certain level of quality. Obviously, this tool of quality management techniques improve and enhance the quality and finally with benefits that will follow, the Position of firms in competitive markets stronger and will improve. Main objective of this article is to recognition the importance of finance and accounting knowledge for mangers especially senior managers in automotive industries for reduction more quality costs.

The aim of this research is to investigate relationship between management change and audit opinion at private sector of auditing market. Research period is a 9- year period, from 2004 to 2012. Research method is correlation and hypothesis test was conducted upon multivariable regression method. Research findings indicate that audit opinion is affected by factors such as management change, audit fees, audit tenure, company size, debt ratio, loss report and profitability ratio. Research results emphasize that management change and number of audit paragraph in audit report have significant and negative relationship. Generally speaking, increase of management change result in decrease of number of audit paragraph.

The aim of this paper is to study the effect of auditor opinion and CEO tenure on audited financial statements timeliness in the listed firms of Tehran Stock Exchange (TSE) during a 9-year period from 2003-2011. Using a multiple regression analysis , the results of this study show when number of audit paragraphs and CEO tenure increase then delay of the financial statements will increase. Also auditor change, auditor type and client size have a significant relation with financial statements timeliness. But, research evidence show that debt ratio and firm profitability have no a significant relation with financial statements timeliness.

In recent years a significant increase in the employment rate of women in society has been observed. Its reason is existence of considerable merit in the management styles of women. Therefore, a fresh look at the management of women in developing countries are emerging. There are a lot of studies regarding to the effect of women’s participation in social and political aspects, but no research in economic aspect, especially in the capital market has been done. In this paper the relationship between the presence of women on the board of directors of the listed companies at Tehran Stock Exchange is being investigated. Research required information have been extracted from 114 accepted firms in Tehran Stock Exchange using Cochran sampling method in 5-year period (1386-1390 Hijri) . The results shows that the presence of female directors in the boardroom have positive and significant relation with return on asset (ROA) and return on equity (ROE) and no significant relation with Q-Tobin and selling.

Purpose of this research is recognition of the relationship between changes in audit services fees and auditor opinion in private sector and non-private sector (audit organization) at 90 firms from firms listed on Tehran Stock Exchange in a seven-years period from 2005 to 2011. moreover the research method is a regression. Test of Hypothesis has been done Based on multivariate regression. the results show that the adjustment of the audit report paragraph have a significant relationship with changes in audit fees in the non-private sector with confidence level of %90 . But in the private sector non through changes in fees, but also it has correlated with the change of auditor. Moreover the variables of company size, numbers of audit report paragraph in last year and report of loss are effective in both the sectors in numbers of audit report paragraph before opinion clause .moreover between of the numbers of audit report paragraph before opinion and variables of ROA, leverage ratio, the ownership percentage of major shareholders, the proportion of trade accounts and notes receivable and Inventories to the total assets at the end of period has not been proven Relationship.