نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 29 (بهار 1398)

Today, information is a key role in economic decision-making and no doubt the quality of such information is based on accuracy in the preparation of it. Among the profit of one of the most important information that will be announced by the companies. The present study was to investigate the relationship between Real Activities Manipulation with Accrual-Based Earnings Management using Recursive Equation Systems approach in the Tehran Stock Exchange (TSE). Accordingly, a sample 79 companies selected for the 6-year period 2009 to 2014 (474 firm-year observations). It should be noted that information was collected in 2008 and 2015 to collect some research data. The results are expressing the inverse relationship between real activities manipulation with accrual-base earnings management. This means that managers increase (decrease) the extent of accrual-based earnings management when real activities manipulation turns out to be unexpectedly low (high). The result of this study is consistent with research by Zhang (2012) and Jie and et.al (2017).

The Present study aims to propose a conceptual model for explaining Iranian internal auditors’ professional identity formation process. A qualitative approach and the grounded theory strategy were used to obtain a profound and rich description of the experiences, attitudes and perceptions of research participants about this process. For this purpose, using theoretical and purposeful sampling method, 14 experts in the field of internal auditing were interviewed as the key informants of the research, finally, the gathered data were coded and analyzed into 13 axial categories and one core category. Findings indicated the existence of negative and stereotypical perceived image of internal auditors in organization, and this image was affected by some causal conditions. In the face of the mentioned phenomenon, internal auditors are adopting two strategies: defensive, adaptive and passive strategies. Lack of adequate rules supporting internal auditors, weakness of control and supervision culture in Iranian society, and the problems related to economic structure were among contextual factors affecting core category and related strategies. Poor corporate governance as well as weak internal control systems among organizations are intervening conditions that exacerbate negative image of the internal auditors in the organization. Moreover, core category of this research, according to strategies adopted by internal auditors, will have positive and negative consequences for them.

Ethics play a very important role in society. Many economic models assume that individuals are economically in a logical situation and ignore the situations in which one may ignore public interest economic interests. This research explains the model of strategic interaction between auditors and management and allows the manager to choose when it comes to unreasonable economic results from ethical behavior in conflict with personal interests. One of the assumptions of this model is that they do not involve a particular percentage of their directors in a fraudulent financial reporting strategy because they see it as "unethical." If recent accounting scandals indicate a moral crisis, this model promises that the increase in the percentage of managers who are interested in moral practices will reduce fraudulent financial reports. The proposed model also explains the effect of increased rewards for committing fraud (including multiple options for taking stock, creating stock constraints, and performance incentives based on accounting reports), and the effect of increasing penalties for fraud detection (such as heavy penalties in the Sarbanes-Ellis Act).

This study empirically investigates the impact of disclosure quality and audit seasonality on audit fees. Disclosure quality measured by disclosure scores maintained by each firm from Tehran security and stock exchange, seasonality measured by firm’s fiscal year ends and audit fees measured by natural logarithm of fees paid by clients to auditors. The sample consists of 125 firms that accepted in Tehran stock exchange during 1388 – 1395. According to the requirements of the statistical section, the data of 120 companies in the 5-year period were analyzed. In this research, descriptive statistics including tables and charts, central tendencies, dispersion, distributions for describing the sample, and combined regression method were used to analyze the data related to the research aspects. The Excel software was used to extract the data and the Eviews software was used to perform statistical tests. And the Chow test was used to determine if the combined data is more efficient to estimate the desired function, and Fisher's statistic was used to examine the significance of the regression model. Also, t-Student statistic was used to examine the significance of the coefficients of the explanatory variables of regression model and Durbin-Watson test was used to investigate the non-self-correlation of model residuals. The results show that there is a significantly negative relation between disclosure quality and audit fees. Also the results show that this significant relation holds for busy season, not in off-season.
 

Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remarkable point in the audit function. There are several factors which are effective in issuing auditors' pertinent reports, including initial public offerings (IPO). It is a potential attempt to audit marketing and reveal the utility of audit services for purposes such as validating and building trust. In this regard, the aim of this study is to investigate the effect of the initial public offerings on the auditor's opinion and the audit fees. For this purpose, the data of 128 companies listed on the Tehran Stock Exchange during the years 2006 to 2016 were evaluated. The results indicated that the audit quality increases in the year of initial public offerings. The results also demonstrated that there is a significant and positive relationship between the audit fees in the year of initial public offerings and the audit fees in the year after the initial public offerings. However, there is not a significant difference between the audit quality in the year following the initial public offerings and two years after the initial public offerings with the audit quality of the year of the initial public offerings.
 

Information system tools are powerful arms of accounting department in gathering, processing, and reporting of information and make this department able to do its responsibilities with more accuracy, quality, and speed. One of the main and necessary prerequisites for establishment of the information systems in accounting department is the existence of the structured and well organized processes that provide the appropriate situation for establishment of information system. It should be regarded that the existence of the advanced accounting information systems by itself doesn’t guarantee producing high quality information. In fact, the level of the usage of this tools and their utilization is the main factor of maturity of the information system in accounting department. The main purpose of this paper is developing process ability and information system maturity Model In accounting department. Data were gathered by doing interviews with CFOs, CEOs, audit firm’s partners, internal auditors and other related experts. We did 27 interviews. Interview’s data were analyzed by using thematic analysis. With regard to CMMI-SVC model research model was developed. Finally, some experts who participated in the study were asked about research model which was developed. Findings showed that process ability maturity in accounting department has five levels: (1) unstructured process, (2) structured process, (3) integrating and automation of the main process, (4) aligning the process with management strategies, and (5) continues improvement of the process. Information system maturity has five levels: (1) accounting or book keeping software, (2) financial and administrative software, (3) integrated software, (4) ERP systems, (5) artificial intelligence based software.

Deciding to accept or reject orders whose bid prices are different from the product sales prices of the company and in some cases lower than the usual selling price of the company is a problem that poses a huge challenge to the manufacturing companies. This research has been conducted to consider and compare the ABC and TOC models for pricing products produced by Hamvatan Company in 2016. In order to provide theoretical foundations of the research, library resources, journals and authoritative internet databases were used. The research hypothesis test was performed using paired t-correlated model using SPSS software. By calculating the cost and net contribution margin of the company's products, using the TOC and ABC models and comparing the results, we conclude that the TOC model in the short run provides more relevant results, and it is better to use ABC model for long-term decisions. Therefore, the results of this study indicate that the TOC and ABC models are considered complementary in sales decisions.

with respect to asymmetric cost behavior, managers have an active role in determining the cost behavior with decisions they make about increasing or decreasing the resources in alignment with the activity level. This research with introducing and applying the cost inertia concept in explaining the asymmetric cost behavior tries to expand the theoretical background and previous researches in this subject. this has done with adding the change in property, plant and equipment driver to the Anderson et al.'s (2003) model. The research sample includes 130 companies for the period from 2003 to 2016 which are listed on the Tehran Stock Exchange. The results of the testing the hypotheses posit that the extended model has more explanatory power than the previous model in cost stickness. Moreover, the research results show that sale trends in past years shape the expectations of managers. This causes managers be optimist or pessimist with regard to increase or decrease in sale respectively. In turn, they expect this trend continues in forward year. In optimistic (pessimistic) situation, managers tend more (less) to maintain surplus resources even in the condition of decrease (increase) in current year performance. This leads to the cost stickness (anti stickness).

The vague conditions and cognitive mistakes that are rooted in human psychology make investors mistakes in shaping their expectations and, as a result, display special behaviors when investing in financial markets. The purpose of this study is to study how accruals affect the heterogeneity of investor beliefs on the value of a company and the effect of the interaction of these two variables on the stock returns of the company. This research is a descriptive-correlative research in terms of purpose and application. Data from 151 companies for the seven-year period (2009 - 2017) were analyzed using combined data and multivariate linear regression analysis. The research findings showed that accrual items have a significant positive effect on investors' beliefs heterogeneity, investors' beliefs heterogeneity is affected by stock returns, and the results also show that the heterogeneity of investors' beliefs is affected by the relationship between accruals and stock returns.

The present paper investigate the impact of love of money, consumerism culture on   Machiavellianism, and then investigate the effect all of these variables on opinion shopping. Machiavellianism is a personality characteristics. In this research, theoretical foundations are collected by archival method and research data are gathered by questionnaire. Research hypothesis is analyzed on the base of path analysis by using multivariate regression. Statistical sample of this study is included 120   practitioner auditors in private audit firms. The results of this research show that   opinion shopping is effected by auditor's  love of money, consumerism culture and   Machiavellianism. Meanwhile,   Machiavellianism is impacted by auditor's  love of money, consumerism culture. Other results of this study show that auditor's love of money has a significant and positive effect on consumerism culture and   Machiavellianism.

Principally, well-known executives seek to improve their operational record and function properly.
And will strive to increase the credibility and confidence of the quality auditor In order to increase the credibility of their performance, they tend to encourage shareholders to choose the right choice, apart from the mere existence of political connections. So, The main purpose of this research is to investigate the effect of the Board member reputation on the quality of the auditors Choice (evidence from companies accepted in the Tehran Stock Exchange). The statistical population of this research includes all companies accepted in Tehran Stock Exchange from 2011 to 2015, and the sample was selected through a systematic method of elimination from the statistical population. According to the specified conditions, 121 companies were selected as the statistical sample of this study. It should be noted that the design of the multivariate regression models was designed to test the hypotheses. The results of the research show that the company's board reputation lead to the selection of high qualified auditors.

The purpose of accounting is to provide useful information for economic decisions making. Therefore the accountants have a great responsibility to society. A distinguishing feature of the accountancy profession is acceptance of duty towards society and a having a high degree of deontology and honesty.  This study is aimed to investigate the effects of development of ethical behavior on duty, support of the public interest and the accountants’ integrity. This study in terms of purpose is considered as an applied research and in terms of data collection is considered as a survey- descriptive study. The statistical population of the study consisted accounting professors, CFOs, CPAs and accounting doctoral and master's students. Data collection tools were researcher-made questionnaires. The Spearman correlation tests were used for analyzing data. The results showed that the betterment of ethical behavior in accounting have an impact of %13/0, %68/0 and %73/0 respectively on deontology, support of the public interest and integrity. The finding suggest that the accounting profession needs a model that could lead to the goal of promoting ethical behavior in the field; therefore, it is necessary to develop a training program for the purpose of increasing the ethical awareness by universities and professional associations.

The type of company (service, manufacturing and commercial) submitting tax return transcripts within the specified time in the six Tehran’s tax affairs districts (north, south, east, west, center and large tax payers) influences the rates of intention-to-pay tax and the present study tries identifying the companies’ function in terms of changes in four (economic, structural, behavioral and regulatory) factors influencing tax payment. As a qualitative-quantitative research, interviews were seminally made with the corresponding experts and elites and factors influencing the intention-to-pay tax, including the four abovementioned factors, were explored. A questionnaire was next designed by the researcher in two parts, general and specialized, containing 108 items. The instrument validity was investigated based on face and content validity tests. The study population included legal tax payers (companies) in the six tax paying districts in Tehran in 2016 and 382 companies were selected based on Morgan’s table and relative stratified random sampling. After collecting the data, internal consistency test was conducted using Cronbach’s alpha method. Kruskal-Wallis test and Mann-Whitney U-test was applied as a follow-up test to analyze the data. The results indicated that there is only a significant difference in terms of economic factor between the tax payers, in separate by company type, and that there is also a significant difference between service, manufacturing and commercial companies (P<0.05).

In the present study, the role of auditing financial statements in improving the company's business credit in the framework of contract theory has been discussed. The research question of the present research is that audit of financial statements (auditor's type ˛audit quality ˛ auditor's opinion) ˛ affects the firm's firm rank or not . The statistical population in this research is all companies accepted in Tehran Stock Exchange. According to the criteria and systematic deletion, 172 companies have been selected as the sample in this research. In order to test the hypotheses of the research, multiple linear regression model based on generalized least squares and panel template has been used. The result of testing the research hypotheses shows that the quality of the independent auditor and the quality of the audit of the financial statements improve the company's Commercial Credit, Further findings indicate that the audited opinion is not affected by the company's corporate credibility. Further findings show that the controlling variables include the firm size ˛Leverage ˛ operating cash flow ˛ return on asset are effective on company's Commercial Credit.

The purpose of the present research is to investigate the outlook of auditors on key auditing matters according to ISA 701. Responses to questionnaires distributed among members of the CPA, indicate that evaluations made by auditors of the basic assumptions that form the basis for recognition and disclosure of financial statement items in the auditor report, the approach taken by the auditor when faced with various risks in the company, accounts with the highest risks of significant fraud including risks of fraud in the auditor report, auditor evaluation of significant events and transactions during the fiscal period as well as matters that hold the highest significance in the financial statements based on the auditor’s judgment have to be identified as key audit matters. From the auditor’s point of view, disclosure of KAM results in enhancement of the informational value of the auditor report and reduction of its uniformity, an increase in professional and legal accountability of the auditor, enhancement of investor decision making, and promotion of audit and financial reporting quality. KAMs differ in and across various industries. Furthermore, auditors believe that disclosure of  KAM results in user perception of a piecemeal opinion issued by the auditor on these matters as well as unacceptability of the unmodified audit opinion issued, diversity in Key Audit Matters due to the differing professional judgments applied by auditors, increase in audit fees, negative impact on the client-auditor relationship, increased pressure by client on the auditor and user perception of the auditor as the original source of information. Auditors have also expressed the necessity of guidelines for the identification and disclosure of KAMs and believe that these matters must be disclosed in paragraphs closest in proximity to the auditor opinion and an appropriate heading must be given to each category.