نشریه حسابداری و منافع اجتماعی
سال چهارم شماره 3 (پیاپی 14، پاییز 1393)

This study reports the results of internal and external surveys about participation level of financial statement users and their influence on the process of setting accounting standards. Participation in standard-setting processes is known as a key indicator of standard setters’ legitimacy. Financial statement users have the potential to exert strong positive influence in the shaping of accounting standards. The findings suggest that، In general، participation of financial statement users in setting accounting standards were limited. Lack of time and recourse، costs، and probability of success are explaining this limited level of participation.

This study examines the factors that influence the ranking of companies in Tehran Stock Exchange In terms of timeliness of audit report, so the statistical population is all listed firms on the Tehran Stock Exchange. Researcher selected a sample of 92 companies using systematic removal. Researcher has used SPSS, Eviews software to analyze data. To test the hypothesis first using Kolmogorov-Smirnov test the data were normalized, that because of not being normality in some variables, researcher Using ASINH function managed to normalize the data. Before testing the hypotheses, with aid of Lymr test, identified synthesis and panel testing method on data. The results of this test indicated that the data should be panel data to enter to software, then, by using The Hausman test identified random or fixed method for testing the hypotheses. Univariate regression test results showed that from the independent variables, only firm size causes to increase the time in the audit report and other variables (audit reports, the percentage of institutional ownership of stock,) in term of timeliness of audit reports, not significantly impact on Rating Companies.

The concept of development As one of the most important goals of today's societies, If dominant the economic thinking simply, Guidelines such as increasing investment, Productivity of factors of production, technology and innovation, is proposed As necessary conditions for the development. But focus to the spiritual aspect of the development, has raised the concept of social capital Seeks to enrich the social interaction of trend increase to participation and social trust. Social capital, through design, strengthening and updating the institutions and social structures Leads to facilitate of economic activity and reducing transaction costs. In this sense, Human communication Can be converted an important tool in gaining a greater share in the world. Trust is considered one of the most important factors in relationship. Based on the assumption that, Trust component Increases profitability and reduces the transactions costs (transaction costs) in external trade, This paper examines the impact of trust on the profitability of mutual between customers and suppliers. In this paper using game theory approach, we examine factors affecting customer and supplier relationships (Trust) and show trust can be expressed by financial measure. The results show, Management should be more attention to the role of Trust in relationships outside the organization in The partner selection and buying process. This increases the mutual benefit.

The best control by companies running systems mechanisms to be sure the correctness of inserted information in financial lists and lack of management unilateral steps resulted to more conservatism in their own interest. The goal of this paper is the investigation of the relationship between governmental ownership and accounting conditional conservatism. in this paper, it had been used of conservatism on the base of pledges items (Ball and Shivakumar) for the measurement of conditional conservatism. The statistical populations of this study are companies listed in Tehran Stock Exchange. That 83 companies sampled for this study by using omitting method. Time period of this study is 1385-1390. Hypothesis obtained from linear multiple regression and test of comparing are rages of two independent population are utilized for testing in this study. The findings show that governmental ownership affects conditional accounting conservatism and controlled variables emerged in model (company size and financial lever companies size has positive relation with conditional conservatism and financial lever has negative relation with conditional accounting conservatism.

For each potential investment, a number of judgments must be made, sometimes on a regular basis. Evidence indicates that investors may grapple with certain behavioral biases as they make their investment decisions. This study considered the heuristic bias of representativeness, as well as the framing issues of mental accounting and aversion to loss relative to how each affects investor decision making. When making the numerous decisions one must address as an investor, it is important to consider the fact that emotions will play a role in the process. Therefore, the intent of this study was to determine whether a correlation exists between the outcomes of the decisions an individual makes, relative to investing, and their level of emotional intelligence conducting this study, a survey was utilized to gather information regarding individual's decision-making tendencies, related to the three investment biases, as well as to measure each participant's emotional intelligence and the components related thereto. One hundred forty eight undergraduate students and faculty members from two private universities in the central United States participated in the study. Parametric and nonparametric correlation analyses were conducted in an attempt to identify the correlation that exists between the various investment biases and the different components of emotional intelligence. While the biases of representativeness, mental accounting and aversion to loss overall did not reveal a significant correlation with emotional intelligence or its components, support was found for the representativeness and mental accounting biases on the item level. Results also determined that females struggled with the representativeness bias overall and on the item level to a greater extent than did the male subjects. Furthermore, the findings revealed that the youngest participants scored significantly lower than their more mature counterparts in the areas of total emotional intelligence and the emotional intelligence components of intrapersonal and adaptability. The results related to age and emotional intelligence are consistent with findings from previous research. Suggestions for future research were provided, as further exploration is needed in considering the influences emotional intelligence may have on investors and the biases with which they struggle.

This article reviews the policies and evaluating interpretive accounting research (IAR) deals In order to present an interpretation of Accounting Research status and commonalities between the main body and the investigation will examine critical accounting.Interpretive accounting research is a broad concept that involves multiple meanings and Classical theories in the social sciences often linked And modern and postmodern social theory tries to deny Therefore, the role and function of affect and Accounting The Research Scholars Encourage this kind of research focus Several methods have been proposed to achieve this Today, researchers sought to define this type of research and provide a separate and distinct academic environment are Today, researchers sought to define this type of research and provide a separate and distinct academic environment are Account has been created based on the interpretation of research results In this paper, the nature of identity, an interpretation of Accounting Research functionality and its position relative to other accounting research has examined Interpretive research-based segmentation Roselender and Dillard kind of research "methodology, philosophical and ideological" is mentioned

The aim of study is to study the effect of separating stable and unstable components of Earnings in conservative and unconservative companies on value relevance of accounting information. To perform this research, information of 130 companies listed in the Tehran Stock Exchange in a six-year period from 2007-2012 was used. To measure conservatism, the time asymmetry criterion in identifying profit and loss and to measure relevance of accounting information to share value, the share price criterion was used. Results of research indicate that separating stable and unstable components of profit in conservative companies o not provide significant difference in value relevance of accounting information but this relationship is significant in non-conservative companies.

Most economic theories accordingly have been established in the face of rational decision making and all information contained in their evaluation process. Study of Decision-making behavior of individuals in different researches led to doubt these theories and show that in most cases, people do not behave in a logical way. One theory that has been proposed to explain the unreasonable behavior of people in decision-making is mental accounting theory. Based on this theory, people loses a grand look to the set of their investment And tries to balance between time of enjoying of investment and the pain of paying. This theory suggests that people, separate budgets for their necessary expenses and unnecessary amount of profits according to the source of it. In this paper we attempt to explain the various aspects of mental accounting and it’s roots, applications and researches are needed in this area.

Since education is the most affected by the changes in technology as major institutions and formal community needs to equip itself with new technologies. In this paper, the difference in the choice of technology in teaching both undergraduate and graduate accounting will be examined. This is a practical survey of eleven different technologies are selected and sent a questionnaire to a group of graduate teachers and Ph.D in various universities of the results of the data analysis is done. The research instrument was a questionnaire and t-test is a statistical method. The results show that there is a significant difference between the above two groups of undergraduate and graduate accounting faculty of the university. Practical solutions to cover the gap, the greater use of information technology in accounting education in order to improve the quality of education by teachers and the other students trying to learn new technologies and the use of it.

A gender gap in earnings has proven both persistent and universal. This paper relies mainly on U.S. data, but a gap between women’s and men’s earnings exists in every country. There is a continuing debate as to the extent to which the gap reflects merely the inevitable and reasonably fair result of differing work patterns and behaviors by women and men or the impact of employment discrimination against women. The human capital approach, in which various explanatory variables are used to shrink the perceived size of the gap, is often used to argue that much of the gap is due, not to discrimination, but to differing investments in employment by women and men. However, neither “investments” nor “outcomes” can be assessed in gender neutral ways and the model’s underlying notion of rational choices made against the backdrop of a gender neutral playing field is flawed. Discrimination appears to be entwined with gendered work patterns and behaviors; many of the human capital “explanatory” variables themselves require explanation. Understanding the gap requires recognition of the limitations of human capital models, and a willingness both to take a more sophisticated approach to such models, and to think beyond this approach.