نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 21 (بهار 1396)

The aim of this study is to identify the relationship between accounting conservatism and economic dependence auditor. Research was conducted, in a period of 6 years from 1387 to 1392 in 100 companies listed in Tehran Stock Exchange. The research method is correlational by using multiple regressions. The results showed that there was a negative relationship between accounting conservatism and economic dependence auditor. The evidence showed a negative relationship between the proportion of debt with conditional accounting conservatism and a positive relationship between firm size and conditional accounting conservatism but there is not any significant between stock holders and conditional accounting conservatism.

One of the primary goals in an accounting system is to provide relevant, in-time, and reliable information for the users. The accounting structure of historical costs considers past events of companies, on the other hand investors, mostly, need to have a clear image of companies’ future. Therefore, this idea comes to existence that the accountants should provide such information that makes it possible for the investors to forecast the future of the companies better
In this paper, we study the relationship between accounting information (earning per share and book value per share), adjusted based on inflation, and stock market prices
To this end, the sample includes 169 companies in a six-year period and we analyzed the data by using Eviews software. The statistical method in this research is based on Ohlson assessments model.
After adjusting the financial historical information based on the Consumer Price Index, we tested the relationship between market value of stocks and adjusted financial data.
The results of the current study show that both the historical financial statements and inflation-adjusted financial statements indicate significant relationship with the stock market, so it is more practical to present both type of statements together as a complementary and not as a substitute of one another.

The present study has developed a useful model of human resource accounting in the Islamic Azad University.To make this model can provide the necessary tools for decision-makers to implement and human resources at the University in the form of four human resource management system(1. Recruitment 2. Training 3. Maintenance 4. Employment). The method has been functional. This study is considered applied in terms of research method, and in order to gather information uses Library, Delphi and Filed method. In other words, there is a kind of triangulation in this method. Delphi-Fuzzy technique has been used so as to purify and approve the extracted indexes and sub-indexes. The result of the study showed that the main hypothesis which states 'Accounting factors of human resources have validity in development of human capital, was accepted. Therefor it is concluded that the recognized and presented indexes in this study provide the appropriate criteria for recognizing the status of human capital development systems in reporting and human resources accounting. These criteria were presented as a conceptual framework model and it's validity was accepted. The presented model can be used in different setting so as assess the status of the human capital development systems in financial reporting. According to conducted assessments, it was shown that the output of absorption system in human resources accounting framework for development of capital human is 4.875 out of 10.Therefor based on defined verbal variables in the study, if can be stated that knowledge resulted from human resources accounting in supplying human recourses (in accordance with capital human development) is valued at a low level in Islamic Azad University.

Islamic Azad University as the world's largest university has over 400 branches across the country and also in other countries and has a scientific management. Improving performance and performance audit to supervise and control performances and activities of organizations are required more than before. Performance audit is a systematic process of evaluating economical advantage, efficiency and effectiveness of performances controlled by management. Present study is done to investigate feasibility and recognizing effective factors in establishment of performance audit system in Islamic Azad University. The method of this research is survey–descriptive. Researcher- made questionnaire is used for collecting data whose validity is determined by cronbuch alpha method as (0/764). Deductive statistical methods (colmogroph-smirnoph test, one sample t-test, Friedman test) are used based on software spss20. Statistical population involves auditors of Islamic Azad University. Findings showed that all three hypotheses, i.e. management factors, structural factors, and environmental factors have a meaningful effect on establishment of performance audit in Islamic Azad university among which management factor has the most effect following by structural and environmental factors, respectively.

Principle-based accounting standards are developed on the basis of economic content of the financial events and not their forms. These standards take into account professional judgment for assessing economic content for accountants. This paper examines the perspective of men and women on adopting accounting standards among 177 members of auditors and CFOs at Listed companies. The present research is based on surveying descriptive method and it's instrument is questionnaire. The result of this research by applying logistic regression show that principle-based accounting standards confirmed by both auditors and CFOs. In addition, it represents that women in compare of men have more eager to adopt principles- based accounting standards.

This study investigates whether corporate social responsibility (CSR) mitigates or contributes to stock price crash risk in the listed companies in Tehran stock exchange. The study is a kind descriptive and correlational-practical one. . All listed companies in Tehran stock exchange were selected as statistical population during 2009 to 2013. There are 125 listed companies in this research. CSR and stock price crash risk are regarded as independent and dependent variables. Also, four control variables of DTURNOVER, Ret, Mb, Size, Sigma, Lev, ROA and ABACC are used here. Hence, four hypotheses were provided and the related data were collected. For the measurement of corporate social responsibility from a formula that Nirwanto has to offer and for measuring the crash risk of stock price of the indicators of Hutton et al is used. The research’s results demonstrate that there is a significant association between level of corporate social/ Employee relations/ production responsibility and crash risk in Tehran stock exchange. On the contrary, there is no significant relationship between social responsibility related to the environment and crash risk of stock price.

This article provides a review of managerialist studies in management accounting, as presented in leading accounting journals within 1990-2014. The review covers both interventionist and non-interventionist studies in which at least one of the aims is to directly support or help organizational decision-making and control. Non-interventionist research reviewed is descriptive or conceptual in nature, or develops models, algorithms or frameworks of managerial relevance. Interventionist research reviewed covers both traditional action research as well as studies applying constructive research approach. Contribution of various strands of managerialist research is assessed and the potential of this kind of research in management accounting for the future is discussed. This review can increase the chance of publishing papers in valid journals

There is growing interest in how management controls operate together as a package of interrelated mechanisms. In world, paid attention to this subject but in Iran, there is weakly literature about this. So to increase knowledge about this and review of control packages in defense industrial companies , this study by using the method of Bedford and Malmi (2015), explores how multiple accounting and other control mechanisms commonly combine and the associations these combinations have with firm context.Here, using a cross-sectional sample of 150 firms, this study presents an empirically derived taxonomy of four control configurations used by top managers, labeled as simple, results, devolved, and hybrid. Again the results suggest, there is a relation between contextual attributions and using these management control packages. Furthermore in analyzing these configurations, this study provides accounting and control researchers with empirical observations to understand accounting control mechanism situation in management control framework.

Accomplished researches in auditor's opinion type prediction emphasize the design of more sophisticated classifiers, and less feature (variables) selection and their appropriate methods. The Purpose of this research is investigating the usefulness of relief method in auditor's opinion type prediction of companies listed on Tehran Stock Exchange. To obtain comparable experimental results, Support Vector Machine (SVM) and logistic regression were used in this study. In overall, the experimental results of investigating 1214 firms-years in 2008 to 2015, confirmed the usefulness and positive effects of relief Method in predicting auditors opinion type. In other words, the application of this feature selection method, increases the mean of accuracy, and reduces the occurrence of type I and type II errors. Furthermore, the results indicated that SVM outperforms the logistic regression.

Previous research shows that a comprehensive system of performance measurement, such as Balanced Scorecard can motivate and help educational institutions to evaluate the performance. In this study, we investigated the efficacy of Accounting Education by using a survey of 119 graduate accounting students studying in universities in Tehran in 1395. The results show that, firstly, the effectiveness of accounting education in universities surveyed, which is not desirable. Secondary, the type of university (public or nonpublic), undergraduate GPA, age and town of obtaining a degree don’t have a significant impact on the effectiveness of accounting education.But employment status (employed or unemployed), as well as their gender have have a significant impact on the effectiveness of accounting education.

Audit system is one of the active subsystems in the accountability system that plays an important role in evaluation of public sector institutions. As part of the comprehensive audit system that uses modern methods to evaluate performance, effectiveness, and economic gain of public and practical financial sources of executive systems, performance audit serves to evaluate different types and levels of accountability. Considering the necessity of establishing the performance audit system in the country and significance of academic studies in this field, in this study, the factors affecting performance audit system in Iranian public sector institutions has been studied using the Three-Dimensional Model and by assessing the views of 100 members of the Court of Auditors, auditors and experts of Ministry of Economy and Finance, senior managers and supervisors of operational audit of the Audit Office and presidents of Internal Audit Group of Tehran Municipality. Results of testing the study’s questions performed via valid statistical methods show that behavioral factors, structural factors and contextual factors are, in order, the factors affecting the establishment of performance audit system in the country. Also, results of the study indicate that behavioral factors at the level of Court of Auditors have a greater effect than behavioral factors at the level of public institutions, and structural factors at the level of public institutions have a greater effect than structural factors at the level of Court of Auditors on establishing performance audit system in the country

This article investigate and compares the norm of reciprocity between two groups of auditors working in audit organization and private audit firms in according to fairness theory. The statistical sample of this research is consisted of 125 auditors employed in audit organization and 178 auditors employed in private audit firms. Research data are collected by questionnair and hypothesis testing is done by nonparametric statistics. The results of this research show that both male and female auditors believe existence of the reciprocity norm is necessary for social life. But positive and negative reciprocity are different between male and female auditors. Female auditors are more likely to do positive behavior than male auditors. Also, belief in reciprocity is different among auditors working in public and private sectors and in different job ranks of audit profession. This shows that the location of employment and job ranks don’t effect on positive and negative reciprocity .

Deep approach is to review the overall and basic nature of the fact, existence, knowledge, values, reason, thought, and language. Deep approach can provide a framework and way for thinking, and hence, deep look is able to expand thinking abilities and create unity between thought and action. It has been a long time since accounting standards and principles were first defined and agreed upon, and during these years, due to the occurrence of some events, some accounting concepts and standards have changed, in a way that some concepts have been highlighted and some have been marginalized. In this regard, one of the main strategies is accountants and auditors’ attitudes and deeper approach towards accounting standards and its possible effects on accounting information quality. Using a questionnaire and collecting the views of 73 accountants and 96 auditors and the regression approach, this study attempted to investigate the impact of auditors and accountants’ deep view towards accounting standards on the quality of financial reporting. The results showed that accountants and auditors’ deep approach will enhance the quality of accounting information.