نشریه حسابداری و منافع اجتماعی
سال سوم شماره 2 (پیاپی 9، تابستان 1392)

Performance improvement is high on agenda of many companies around the world and with the growing number of improvement models which are now available، care has to be taken to adopt an approach that will yield the most attractive return on investment (S. Wongrassamee، 2003). Balanced Scorecard (BSC) and the European Foundation of Quality Model (EFQM) are tools for organizational performance evaluation with the aim of continuous improvement in organizations. This study compares this models and after surveying strengths and weaknesses of each of them، the results show that they are similar in many contexts. While EFQM supports TQM principles، balanced score card emphasizes on the strategy.

Nowadays in most countries around the world and somewhat in our country، the financial statements audited، is assumed as an appropriate means of transportation and delivering accurate and timely financial information about institutions and corporations. In such Environment influenced by the globalization of economy، Identifying influential factors on the auditors decision can be an effective step towards the development of auditing profession in Iran in order to accept or reject the audit clients، so in this paper the main purpose identifing factors influencing on the acceptance or rejection of new employer of the independent auditors in the economic environment of Iran. Litriture review shows that the most important factor in this context which affect on the initial negotiations of auditor’s acceptance، is the Level of auditor’s experience. Knowledge، experience and ability are the critically important factors. This study reviews the auditor’s opinion; to the importance and ranking of factors associated with acceptance or rejection of the audit client. Population of this study، including the auditors who were the member of the Iranian Society of CPAs، in the position of supervisor or higher. In this Descriptive-survey datacollected via questionnaires. Based on our results، a composition of clients risk and its size are the most important influential.

Price Limit is a type of circuit breaker which is applied in future transaction markets and also some of stock exchanges in emerging markets. In this research we are trying to examine the relationship between the price limitation and information asymmetry before earning announcement in TSE (Tehran Stock Exchange) The time extent of this research is from 1383 until 1390. Our sample is consist of 116 companies listed on TSE. Statistical information is obtained from Tadbirpardaz and Rahavard Novin softwares. Correlation، multivariable regression and ordinary least Squares (OLS) are taken. The results show that there is a significant relationship between the price limitation and information asymmetry. we found either the trade price has a significant effect on information asymmetry.

Earnings management is one of the controversial and attractive issues of accounting research، because investors have special attention to profit as one of the important factors to decide. If we know why earnings management happen، then we will be able to reduce it. In this study، we have classified the different incentives on earnings management of listed companies in Tehran stock exchange and other foreign research. Despite the existing differences in economic condition and listed company’s structure and size Iran and other countries، it seems that earning management incentives are similar in Iran and other companies.

In this study، the Impact of external financing methods on firm’s future return focusing on working capital accruals were studied. To do so، 80 companies listed in Tehran Stock Exchange during the period 1384 to 1388 have been surveyed using multivariable panel data linear regression model using fixed effects by panel data approach was used. The results of this study shows that under conditions of low levels of working capital accruals، external financing through the capital has significant negative relationship with future stock returns. But the relationship between the financing activities through debt and future stock returns، in low and high levels of working capital accruals is not significant. Consequently، the activities financed through debt، have no effect on future stock returns.

The effect of auditors on demand of audit services is an important field of academic and professional research. We try to find whether the demand of audit services has any effect on the change of auditors or not. This study is surveyed on a sample of listed companies in Tehran stock market between 1390 and 1391 years. This descriptive and application research has 8 hypothesis that examine the effect of demand for auditors service on each of qualitative trait of audit change including of audit fee، auditor’s opinion، auditing quality، management change، company’s growth، company’s financial situation، firm size and complexity of auditing unit. We use questionnaire to collect data and SPSS software to evaluate hypothesis. Our finding support that 6 secondary hypotheses and consequently main hypothesis doesn’t rejected.

In today''s world، the fast access to information has an essential role on sustainable development of economic institutions and user’s economic decision making. Knowing how to quickly deal with the company’s events، and identify problems and opportunities is important for executives of banks، companies and institutions. The accounting information system is a powerful tool to improve the efficiency and effectiveness of the reporting process. As companies need to expand their information level in uncertain conditions of competitive market، they need to upgrade their information system in order to coordinate the needs and their information processing capacity. So we focus on the coordination of needs and information processing capacity and factors affecting this coordination. In addition the underling theory of this coordination is studied. This is important because previous research emphasis on effect of the coordination of needs and information processing capacity on company’s performance. In fact each company needs a coordinated information system in order to obtain information correctly. The coordination of accounting information systems enables companies to comply system users and manager’s expectations، then it improves company’s performance

Earnings quality is one of those accounting terms that there is no consensus among professionals. Schipper and Vincent (2003) define eamings quality as the extent to which reported eamings faithfully represent economic (Hicksian) income. That means، high-quality eamings is usually near to Hicksian income. As a practical matter، reported eamings will not measure Hicksian income due to recognition and measurement rules. Because Hicksian income is not observable، it is not possible to quantify the differences. There are various constructions for measuring earnings quality. The remainder of this paper will describe several eamings quality constructions and measures that have been used in academic accounting researches.