نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 26 (تابستان 1397)

According to signaling theory, as corporate financial statements provide users with various positive and negative information to make financial decisions, Internet disclosure of financial information can affect both stock price and firm value. Therefore, the ongoing research aims to examine the relationship between Internet disclosure of financial information and firm value. To do so, a checklist of 23 disclosures that firms had been allowed to disclose in their websites was used to calculate Internet disclosure index. The research hypothesis was also tested using a sample of 97 firms listed in Tehran Stock Exchange during the years 2012-2016 and by multivariate regression model based on panel data technique. Following the predictions derived from the signaling theory, the results of the study indicate that Internet information disclosure can increase firm value. The findings of current study not only fill existing gaps in the field, but also contribute to decision-making practices in Stock Exchange.

Management accountings decision making power is an important factor in the entity's success. The purpose of this study is to determine the contribution of Metacognition on management accountant's decision making by effecting connotative meaning dimensions of management accounting terms. Research in connotative meaning has showed that lexical access of emotion words depends on three dimensions: evaluation, activity, and potency. Data was gathered from 85 graduate students who had studied management accounting in their courses. Factor analysis and path analysis have been used for this study. The findings show that metacognition has an impact on management accountant's decision by effecting connotative meaning dimensions of management accounting terms perceived by management accountants. Metacognition has impact on management accountant's evaluation, activity and potency dimensions. Although the three mentioned dimensions have effect on management account's belief of the suitable decision but only evaluation and activity have effect on management accountant's decision in practice.

Asymmetric cost behavior, in recent years, has been of interest to researchers. By increasing demand, cost increases, but by decreasing demands, cost won’t be decreased equally. Decline in demands might be due to undermine the competitive position which prompt Investment in research and development and other processes of value chain. Thus, product market competition affects asymmetric cost behavior. For empirical review, data related to 91 firm in Tehran stock exchange, during 2006-2015 were analyzed. The whole business Environment of Iran were considered in order to measurement of product market competition. The results indicate that with the increase of product market competition, asymmetric cost behavior will be increased and managerial optimism about future sales will raise the effect of product competition on asymmetric cost behavior.

Earning Response Coefficient (ERC) indicates the ability of earnings to explain changes in stock returns. Stock returns synchronicity shows the extent to which market and industry returns can explain changes in stock returns.
In this study, we investigated the effect of Earning Response Coefficient (ERC) on the relationship between stock returns synchronicity with the abnormal return and abnormal volume of stock trading The statistical population of this study consisted of all accepted companies in the securities exchange of Tehran and statistical sample consisted of one 118companies. The data of this study is related to a ten-years period from 1385 to 1394. The data is sorted by year and company and is estimated through using Multivariate Regression Analysis of models and hypotheses of the study were assessed. The results corroborated a negative relationship between the stock returns synchronicity and ERC with abnormal return. There was no significant relationship between stock returns synchronicity and ERC with abnormal volume of stock trading.

The purpose of this study was to examine the effect of audit quality on the reduction of collateral facilities regarding the role of major shareholders in firms listed in the Tehran Stock Exchange during the period of 2009 to 2015. Having considered the research conditions, 90 companies were selected as the statistical sample to study (equals 630 firm - year). The research methodology is descriptive and it can be considered as a type of applied research in terms of nature and content. The panel data method was used to test the research hypotheses. The present research findings have shown that the quality of audit and expertise decreases the collateral facility in the firms listed in the Tehran Stock Exchange. However, the auditor's rotation does not have a significant impact on collateral facilities. On one hand, the percentage of ownership owned by major shareholders reinforces the relationship of the audit quality and expertise in the audit industry with collateral facilities. The percentage of ownership owned by major shareholders, on the other hand, does not significantly affect the relationship between the auditor's rotation and collateral facilities.

The control of financial reporting and reporting of important weaknesses of internal control according to Tehran Stock Exchange ascertain and the design of an effective internal control system to promote micro and macro goals of the company is important.In this research, the relationship between the activities of the audit committee and the quality of the internal control system in the companies admitted in the Tehran Stock Exchange has been investigated.The present research based on its purpose and data collection method was evaluated as a semi-experimental research.In order to analyze the data, the regression technique with panel data was carried out during 1391–1395.Eviews program was used and the statistical society of the research was all the companies admitted in the Tehran Stock Exchange.The results of the research showed in a 95% confidence level, there is a significant relationship between the size of the audit committee and the type of audit institution with the quality of internal control.Also, the number of audit committee members has a significant relationship with the quality of internal control (weakness in the general level) and, finally, the type of audit institution could adjust the relationship between the activities of the audit committee (the number of members of the audit committee) and the quality of internal control (weakness in the general level and weakness in the level earnings).According to the results obtained from the hypothesis test, it can be concluded that the size of the audit committee and the type of audit firm were effective on the quality of internal control, however, considering the number of members of the audit committee, this effect has not been effective in internal control criteria and indicators.Therefore, it is suggested that the number of members of the audit committee be increased and more stringent rules should be adopted in order to oblige all companies to have an audit committee.

Increasing the level of cash is costly and on the other, its shortage is likely to result in major losses. By analyzing marginal cost of maintenance and cash flow deficit one can determine the optimum level of cash holdings in companies.
This study seeks to answer the question of whether in different stages of company’s activity cycle, adjustments are different from optimum cash flows, Whether the risk of company’s activities has any impact on this process and last but not least, whether the level of profitability influences deviations from optimum cash flows.
The current study utilises multiple regression analysis and panel data for the period 2010- 2015 and is conducted in163 active companies, which are listed on Tehran stock exchange. The research findings indicate that the different phases of growth, maturity, and wane have different adjustment speeds towards optimum cash flow and the highest number of adjustments occurs during the maturity period while the lowest takes place during the waning phase. It was also discovered that financing risk has an effect on the gap between the real cash flow and optimum cash flow and when the risk of financing is high, the said gap becomes wider which translates into a lower adjustment speed. In companies with higher level of profitability adjustment speed towards optimum cash flow is lower than those with lower level of profitability

This study was conducted to investigate the attitudes of non-accounting students toward the impact of accounting topics taught according to the approved training program on starting up and managing a business. The targeting of these courses is consistent with management accounting or its foreground. The data collection tool was a researcher made questionnaire (Cranach’s alpha=0.793). A total of 131 Industrial Engineering, Business Administration and Industrial Management students responded to the questionnaires. This is a descriptive-survey study. The data were analyzed using SPSS 23 software, descriptive indices and Kruskal-Wallis and Mann-Whitney tests. Findings indicated that at 95% confidence level there is a significant relationship between fields of study, students’ attitudes toward adaptation to the objectives of their fields of study, its impact on business start-up and management as well as the adequacy of accounting training. There is a relationship between gender and attitudes toward consistency of the topics taught as well as its impact on understanding other specialized courses. There is a significant relationship between teacher’s academic degrees and students’ attitudes toward its impact on business start-up and management, adequacy of accounting training as well as the need for accounting and cost tracking training software.

The present study examines the relationship between auditor's individual effectiveness and machiavellianism. Individual effectiveness implies the individual's performance in the organization, how the individual perform his/her task, and the level of goal achievement by the individual, while machiavellianism permits the use of any means to achieve the goal; even if it conflicts with the same goals. Theoretical foundations of the research were collected through library studies and research data were gathered by the questionnaire. The study sample consists of 518 private and public sector auditors. The research hypotheses were examined based on the correlation method and through multivariate regression test. The results of the study indicate that machiavellianism has a significant and negative relationship with auditor's individual effectiveness in both public and private sectors. Also, machiavellianism and auditor's individual effectiveness variables are different in public and private sectors. Auditor's educations and work experience variables have a significant relationship with auditor's individual effectiveness in the private sector, while there is no significant relationship between them in the public sector. Gender variable has no significant relationship with auditor's individual effectiveness in both public and private sectors.

in this research, first we discuss the relationship between environmental uncertainty (Calculated using the coefficient of variation of sales and Variability predicted earnings per share) With earnings management and stock returns and then we discuss whether the manager's ability on this relationship is effective or not. We selected 119 companies of in Tehran's Stock Exchange market in the period from 1390 to 1394 and our hypothesis were tested by using Correlation and multivariate regression methods. according to the results, Managers decided to use the earnings management when they face to the environmental uncertainty, in order to reduce earnings volatility. Also the market understands the customer's environmental uncertainty (Coefficient of Variation Sales) and react to them (This type of uncertainty has the information content) but does not react to the environmental uncertainty caused by uncertainty of managers about earnings per share. Finally, our result showed that the manager's ability of the example companies doesn’t have significant effect on the relationship between environmental uncertainty with earnings management and stock returns.

Environmental accounting is based on concepts, criteria and environmental and economic values. Environmental performance will lead to improved corporate financial performance. Thus environmental auditing is essentially an environmental management tool for measuring the effects of certain activities on the environment against set criteria or standards which will help improve the quality of financial reporting. Environmental auditing is used to help improve existing human activities, with the aim of reducing the adverse effects of these activities on the environment.
Accordingly, this article seeks to investigate the effect of firm management structure on relationship between environmental auditing and financial reporting quality. In this research, 175 companies listed in Tehran Stock Exchange during the period of 1999-2015 were investigated. In order to test the hypotheses, statistical analyzes using panel data were used using Eviews softwares and linear regression model. Research findings show that, firm management structure has an impact on relationship between environmental auditing and financial reporting quality.

Compliance with social performance by organizations, in addition to being very beneficial for companies, is important for people around the organization. The present study examines the factors influencing financial performance, which is why the annual reports of accepted companies Has been used in Tehran Stock Exchange. Accordingly, the accompanying notes on financial statements and the report of the Board of Directors for the period of 1387-1394 are etermined using the content analysis and the impact of social, environmental (environmental) and ethical performance on financial performance. In this paper, financial performance is a dependent variable and social, environmental and moral performance are independent variables. The results of content analysis were analyzed using comparative tests. Results showed that there is a direct and significant effect between social, environmental and ethical performance and corporate financial performance

The main aim of this study is investigating organizational capital and sticky behavior of costs of sale, general and administrative in companies listed on Tehran Stock exchange. In other word, in this study, positive relationship between organizational capital and sticky behavior of cost of sales, general and administrative of Iranian companies listed on the stock exchange, is investigated and tested. The Statistical population of this study consist of companies listed on Tehran stoke exchange that 75 companies have been selected via systematic elimination method in the period of time (1382-1398). By using lev (2009) method, companies ranked on their average organizational capital and divided in two group, then by using ABJ method (extract from the first letter of three researchers name, Anderson, Bankerand and Janakiraman (2003) ) and the extended model, sticky behavior of cost of sales, general and administrative is examined each group separately .The study results indicate no significant relationship between two factors organizational capital and sticky behavior of cost of sales, general and administrative companies listed on Tehran stock exchange.

The design of the applied process of transition from traditional budgeting to the implementation of an exit-oriented budgeting system, conventional to performance-based budgeting, requires special attention in allocating targeted resources to activities. Many of the benefits of this method of budgeting and the problems that the budgeting system faces in Iran has led to its implementation for many years to come to an end. Therefore, in this research, a performance based budgeting implementation model was introduced by adopting a fuzzy Delphi technique for introducing cost effective means of resource sharing into police activities and using the FAHP technique to determine their importance by calculating the weights. The method of this research is applied to the target and in terms of the survey implementation strategy and the statistical population of the budgeting experts chosen by the judiciary method. The results indicate that successful implementation of budget-based performance in this section has involved several factors in the sharing of police sources of awareness of the scientific discovery of crimes, including number of judicial records, personnel, specialized equipment, accused persons and vehicles are special importance.

Although local journals publishing accounting articles mainly based on thesis template, it is considerably different than whatever published by the international journals. Such matter resulted in a significant confusion for accounting researchers and students in studying, developing and reviewing local and international articles. Moreover, such situation leads to desk rejection of papers submitted from Iran to top international accounting journals. In recent years, due to considerable increase in the number of accounting students in higher education level, publishing some books in relation to research in accounting and critical papers in this area, there is a significant demand to overcome such inconsistency. Hence, this study presents a template for an archival accounting research, for local researchers and journals, in light with the template of accounting papers published in top international journals. As a result, a paper published in a top accounting journal was translated and then its template (components of each section) was analysed. Furthermore, some important points as well as unnecessary items were highlighted. The present study highlights that an archival accounting paper contains: title, abstract, introduction (covering: research issue, motivation, objective, how do you do it? and contribution), background and hypothesis development (theoretical background, literature review and hypothesis), research method (data collection and model specification), results (descriptive statistics, main finding and robustness tests), conclusion and remarks and references.

The fact that firm’s management in practice has the power of hiring and dismissing the auditor and paying his/her fees, along with recent failures of auditing, has increased critics’ concerns on the possibility of auditor acting based on the management’s interest under pressure. Using the viewpoints of experts of the practice and university and Friedman's test, while analyzing the problem that many working auditors acknowledged it and emphasizing management performance audit, this study attempted to identify the causes and ways of treating auditors’ fear of losing clients. The results showed that the low number of clients, the selection of auditors by the management, and multiplicity of small audit firms are the main causes of increased auditors’ fear of losing clients. On the other hand, merging small audit firms and forming large audit firms, creating an independent audit committee in the firm, and restricting the creation of new audit firms are the most important ways of reducing fear of losing clients.