نشریه حسابداری و منافع اجتماعی
سال هفتم شماره 3 (پیاپی 26، پاییز 1396)

Independence of the board of directors is one important mechanism that effectively reduces agency problems according to agency theory. In fact, independent board members may have proper governance of financial reporting process. As a result, the board of directors with more independent members is more willing to increase governance, which contributes to increased quality of earnings. The present study aimed to examine whether independence of board of director affects earnings quality among the companies listed in Tehran Stock Exchange or not? This was a quasi-experimental study with post-test design in which 272 companies listed in Tehran Stock Exchange were investigated from 2008 to 2014. Multivariate regression model and panel data were used to test the proposed hypotheses.
The findings indicated that independence of the board of directors has a positive effect on earnings quality. In fact, corporate mechanisms such as board independence enhance the quality of earnings in a company with informational transparency. Moreover, the results showed the direct relationship of cash flow and financial leverage with earnings quality. There was also a significant and inverse relationship between corporate size and earnings quality.

Managerial short-termism, or the desire to achieve a high stock price by inflating current earnings at the expense of long-term growth. In this study, the relationship between Stock liquidity and earning management is discussed. In this regard, to measure earning management were used two criteria discretionary accruals and the actual items through a reduction in discretionary spending. Sampling population of the present study includes 91 accepted companies at Tehran stock exchange and manufacturing parts in the time period of 2005 – 2014 and the method of panel-data have been used to analyzing. Based on the results of this study, the coefficient of stock liquidity is negative and significant. These results suggest that firms with higher levels of stock liquidity are less likely to manage their earnings. Actually, these findings provide that stock liquidity discourages opportunistic earnings management, thus mitigating managerial short-termism. Also, There may seem no relation between that stock liquidity and earnings management based on actual items.

Thereporting language in new era is extensible business reporting language. This language, as a powerful tool, facilitates the efficiency and effectiveness of the financial reporting process, and improves the process of information education and transparency in disclosure. Therefore, the present study examines the role of implementing the Extensible Business Reporting Language (XBRL) on improving the quality of financial reporting and increasing the transparency of financial information and reducing information asymmetry. The research is applied, analytical-survey method and statistical society, the auditors are independent and are members of the Iranian Association of Official Accountants in order to obtain their views, a questionnaire was designed for three hypotheses, and 21 questions were distributed randomly among 165 members of the community, in the year 2016. finally 150 questionnaires were completed by sample members. Then analyzed by statistical methods (binomial test and t test) . The results of the research confirmed the research hypotheses and showed that the implementation of the Extensible Business Reporting Language (XBRL); improved the quality of financial reporting, improving the transparency of financial information and reducing information asymmetry.

Expense stickiness and cost is an important issue in accounting and economics research, and the literature has shown that expense stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that Upward Earnings management on expense stickiness, corporate governance’s effect on expense stickiness. also interaction effects of earnings management and corporate governance on expense stickiness.In this paper expense stickiness is considered as dependent variable andcorporate governance and Upward Earnings management is considered as independent variable.The study statistic sample is including 92 accepted firms in stock exchange between 2010-2014.E views econometric software is used to analyze information and that of multi variable linear regression model for assumptions test. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management. also interaction effect between corporate governance and Upward Earnings management can reduce the expense stickiness.

The industry context is considered as an important factor in determining management accounting practices. The importance and use of this topic in future empirical research requires addressed in this paper. The present study, while presenting a conceptual definition of the industry context, reviews and examines its impact on management accounting practices. In most researches, this concept is used to mean the core organizational practices. The theoretical approaches in these studies mainly focused on two types of industry specifics, namely, the core organizational practices and the distinct factor of influence to each industry. In this study, the effect of these two specifics on the type of management accounting practices has been studied and the type of industry characteristics emphasized in the reviewed researches, the effect of the industry context on the management accounting practices and the empirical approaches adopted in these studies. Based on this, opportunities for future research are suggested.

This paper provides an overview of qualitative research to encourage finance researchers to apply a more diverse approach to current research practices. Social science researchers recognize that research questions should determine what research paradigm is best for each study. Imagine the benefits to finance if the empirical sources of data are expanded to include what people have to say, which then allows to explore the complex reasoning behind these conversations. It is the intent of this paper to enhance current research practices in finance through the use of qualitative methods and to view this approach as an invaluable supplement or prelude to existing practices.
For social science researchers it is their duty to promote and adhere to the highest standards of practice. They must avoid the convenience of cherry picking a design for their study from various research techniques. Rather, they should allow the research questions to determine what path is best for each study.

The quality of education and accreditation always been one of the major concerns in the educational process. In this article we describe education quality and accreditation in general view and then in business school and accounting field. At the international level, The Association to Advance Collegiate Schools of Business (AACSB) and European Foundation for Management Development (EFMD) are two institutional accreditation for business schools and accounting. In the following key points of the standards of these institutions is discussed. Focusing on strategy and develop it, practical education according to the business environment and relations with firms, proper management of resources, appropriate integration of theory, research and practice in education and ethics appropriate procedures, including cases referred to two key standard. Internationalization is very important in EFMD standard and it not the case in AACSB standards.

Accounting news have been studied from past until now in many articles and this issue has been considered from capital market and investors view in many researches, But effect of this news on top management changes has been studied in a few researches. Since accounting news can impact on board formation and also CEO chages, it can be a tool for consistency of managers. In this research we investigate the relationship between good or bad news and CEO changes and also changes in board of directors for a sample of 236 listed companies from 1387 to 1392 in Tehran Stock Exchange market. Our finding shows that when we use excess of ROA from rate of one year bank deposit as good news, there is no relationship between accounting news and changes in CEO and board of directors. Additionally we found that there is a significant positive relation between CEO changes and changes in board of directors. We found a significant negative relation between CEO changes and type of audit opinion too. Finally we found no relationship between changes in main stockholders and CEO changes and changes in board of directors.