نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 6 (تابستان 1392)

Current theories in the field have introduced high matching between expenses and revenues as the main factor in predicting stakeholders and decrease in their accounting information uncertainty. The present investigation deals with the question of whether the matching principle can affect the accounting information uncertainty in firm.
The correlation between expenses and revenues is considered as a determining factor in the matching principle based upon this concept and accounting information uncertainty is assessed through measures of volatility of stock return and forcast error of EPS. Based upon theoretical underpinnings, it is assumed that high matching decreases accounting information uncertainty. Thus, as a result of reviewing the literature, two hypotheses were formed and a sample of 78 firms listed in Tehran stock exchange in a 5-year period, 1386-1390, was chosen and underwent scrutiny.
The results of testing the hypotheses of the present investigation show that the more matching exists between expenses and revenues, the less volatility of stock return and forcast error of EPS. Therefore, both hypotheses in the investigation were confirmed.
Higher matching leads to the decrease in accounting information uncertainty, resulting in the improvement of prediction and decision making for stakeholders of accounting information.

The purpose of paper investigates the researches in area the usefulness of audit reports in the market capital of developed and developing countries. In this paper we used archival literature for the studies which did in period 1980 to 2012. The results indicate that the usefulness of audit reports can explain by the investigation of market reaction to audit reports and the relevance of reports in the decision making of users. The results of this paper need to do research in area the market capital to audit reports in long term view and in area the factors audit such as audit quality, type of audit, audit tenure, audit switch and so on can affects on the relevance of audit reports. Finally, we recommend to legislators in order to increase the relevance of audit reports in market capital.

This study investigates the Relative Information Content depreciation and Accumulated depreciation in capital market. This wastested by relationship between abnormal returns and changes indepreciation and accumulated depreciation data. The sample includes 100 TSE manufacturing companie's included 10 industries for 8 annually period (1380 to1387).Research findings show the depreciation has more information content in comparison with accumulated depreciation.

The main objective of this study is to investigate the relationship between the performance of management accounting's techniques and behavioral biases.The dependent variable is the performance of management accounting's techniques - based on budgeting and evaluation of individual's performance. On the other hand the independent variables are: cognitive dissonance bias, ambiguity aversion bias, framing bias and mental accounting bias. The standard questioner based on studies of Kahenman & Reipe (2004) is used for gathering data.
To test the hypothesizes, Structural Equation Modeling was exploited. The results of the study showed that: There is a meaningful relation between performance of management accounting's techniques and cognitive dissonance, framing bias and mental accounting bias. There isn’t any meaningful relation between performance of management accounting's techniques and ambiguity aversion bias .

In this research, the relationship between board of director’s characteristics and accounting information relevance is investigated in listed firms in Tehran Stock Exchange. Ohlson (1995) model is used to capture the relationship between board of director’s characteristics and accounting information relevance. The results indicate that board of director’s characteristics including board size, board independence, duality and board financial knowledge is not effective in accounting information relevance. In addition, considering audit firms size, profitability, firms leverage, firms size as control variables, the results manifest that the is not a significant relationship between firms leverage and firms size with accounting information relevance. However, audit firms size and profitability are influential factors in accounting information relevance.

Independent audits enhance the credibility of corporate financial reports and assist investors to make rational decisions in the capital market. Nonetheless, the utility of the auditing function depends upon the quality of audits, which is determined by the independence and expertise of auditors. Hence, auditor choice and switch will not only affect an audit's quality, but will also influence decisions made by investors and other market participants. The purpose of this paper is to investigate how investors respond to the quality of audits and auditor switches in the Chinese context. so, The companies that have experiencedauditorchangeduring1386-1389were analyzed. Empirical results show that the quality of an audit and switching to a larger auditor have a positive (negative) impact on earnings response coefficients (ERCs) for firms with positive (negative) abnormal earnings. In contrast, switching to a smaller auditor has a negative (positive) impact on ERCs for firms with positive (negative) abnormal earnings. These results suggest that large auditing firms (Top 10) in China are perceived as more effective for curbing income-increased earnings management, which leads to higher (lower) ERCs for clients with positive (negative) abnormal earnings. Firm's switching to a larger auditor may signal high-quality earnings. Therefore, investors more often increase stock prices when firms have positive abnormal earnings and less often depreciate prices for negative abnormal earnings. Similarly, switching to a smaller auditor may signal lower earning quality, resulting in opposite market responses. In general, the empirical evidence suggests that audit information is valued by the capital market in Iran.

This research investigates effect of auditor reputation accruals quality and cost of debt the companies listed in Tehran Stock Exchange during the seven year study period (1383 to 1389) on 91 companies pay. In addition to the reputation of auditors and accruals quality and cost of debt, variables rate assets and firm size as control variable are considered. the present study examines two hypotheses test result show that. there is inverse relationship between accruals and debt expense and also auditor reputation increase inverse relation between accruals quality and the cost of debt .

The goal of this research is to examine the effect of auditors’ personality traits on the content of the auditing report by using the reports of auditing managers and of institutions of formal accountants community during the periods of 87-89. Multiple and logistic regression is used to test the hypotheses . The result of the research indicates that the Neuroticism has a significant and negative impact on the type of auditor's opinion and number of bets but it doesn’t have a significant and positive impact on the type of bet. Extroversion has a significant and negative effect on the type of auditor's opinion, the type of bet, the number of bets and the number of the paragraph following the statement. Flexibility has a significant and positive impact on the type of bet but it doesn’t have a significant effect on the type of auditor's opinion , the number of bets and the number of the paragraph following the statement. Being Agreeable has a significant and positive impact on the type of auditor's opinion, the type of bet, the number of bets and the number of the paragraph following the statement. Being conscientious has a significant and positive impact on the number of the paragraph following the statement but it doesn’t have a significant effect on the type of auditor's opinion, the type of bet and the number of bets.