مجله حسابداری مدیریت
پیاپی 11 (زمستان 1390)

The results of done researches on earnings quality show that several factors affect the quality of these items. Among these factors can state cultural and ethical factors, the kind of companie's ownership, the level of law's defense of countries from investors, law's pressure, disclosure index and others. So, the purpose of this research is, surveying organizational culture's dimensions on the earnings quality of the firms listed on Tehran Stock Exchange. For this purpose, at first the kind of financial manager's organizational culture was specified by distribution Cameron and Freeman's organizational culture questionnaire and then the data related to earnings quality was extracted from firm's financial statements. Then, the causal model of affecting culture on earnings quality was presented by gathering data and the structural equation model based on partial- List square (PLS) method. The results of gathered data for 85 firms show that organizational culture of managers (Adhocracy- Market- Hierarchical) has a positive effect on their reported earnings quality and it explains 43.5% changes of earnings quality.

The main objective of this article is to investigate the relationship between corporate governance and intellectual capital performance of the firms. The dependent variable is the amount of intellectual capital -measured by Value Added Intellectual Capital Coefficient (VAIC), which based on Pulic model (1998,2000). On the other hand the independent variables are: the percentage of the firms stocks which is retained by major financial institutes to the total stocks, the ratio of nonexecutive managers to the total members of board of directors, the existence of CEO and/or vice president, and the existence of internal auditing. To test the hypothesizes, the Multi Variables Regression, Panel Data, Two Average Comparison, and Variance Analysis were exploited. The results of the study showed that: There is a meaningful relation between nonexecutive managers and structural capital variable. A meaningful relation exists between existence of CEO and/or vice president and human capital. There is also a meaningful relation between internal auditing, on one hand, and human capital and structural capital on the other hand.

Nowadays, competition has a fundamental role in auditing profession. Hence, the time and cost reduction and auditing quality enhancement are necessary via application of management principles and techniques. The main propose of this paper, the investigating of effecting Factors on the issue of qualified auditing report and in order to, determined 7 of Financial and 2 Non- Financial Variables used in reliable researches. In order to data analysis, the new model of neural network is used and the input variable method is applied to determine the significance of relationship between variables. The results revealed that net profit to sale ratio maximum relationship, and there after current ratio, the ratio of total liabilities to total assets, firm size, the qualifications of last year report, the ratio of accounts receivable to total assets, the number of times inventory rated, quick ratio and type auditing institute had significant effect on the issue of qualified auditing report.

This study is aimed to provide evidence on the relationship between the corporate Governance mechanisms and the amount of created shareholders value. Independent variables of the study are corporate Governance mechanisms, which are examined from four aspects, including number of institutional investors, investment ratio of institutional investors, independence of the members of the board of directors, and the ratio of nonexecutive directorse. The dependent variable of the study is the created shareholders value, which is measured based on the Pablo Fernandez Model. Pablo Fernandez believes that since book values are used in the calculation of the Economic Value Added (EVA), the calculations lack a sufficient reliability and may result in decision makers’ mistakes. Pablo Fernandez proposed a model in which market values of shares are used instead of book values. The control variable of the study is the size of the company. In this study, the dependent variable is tested with a oneyear interval in comparison with the independent variables. The statistical sample was selected based on the systematic deletion and the application of limitations, resulting in the selection of 98 corporations listed in the Tehran Stock Exchange (TSE) during 2004-08 For testing the relation between independent and dependent variable of the study, simple and multiple regression methods were used. Generally, the results of the study indicate that there is no significant relationship between the corporate Governance mechanisms and the amount of created shareholders value.

In this study, value-added role of internal audit in companies admitted in Tehran Stock Exchange were investigated. Based on research framework of Roth, existence of seven Properties include: Departmental organization, Staffing and work environment, Risk assessment, Services provided, Performance measures of the internal audit function, Marketing the internal audit function and Reinventing the internal audit function in the internal audit units were studied with answers from 164 questionnaires completed by internal audit staff and senior managers of companies in 1389.Results shows that except "Performance measures of the internal audit function", other Properties there are to some extent and this unites havent valueadded role.

The contemporary phenomenon of market globalization, competition and technical developments have resulted in companies becoming more international in their orientation and have also led to increased complexity in the business environment. While capital markets now offer unforeseen investment opportunities, one important development associated with these trends is the tendency of investors to be confronted with an abundance of information about myriad corporate activities. In addition to making the required compulsory disclosures, more and more companies are disclosing information on a voluntary business – presumably in the hopes that this extra data hasten the stock market to recognize hidden elements. In this article, we provide some insights into why the value gap is responsible for the enhanced demand for extra disclosures. We explore the potentially critical impact of XBRL (extensible Business Reporting language) and XARL (extensible Assurance Reporting Language) on this topic. Finally, we present exist view about some of the likely implication of the trend toward additional voluntary disclosures.

The purpose of this research is to examine the effect of accounting conservatism on reducing stock price crash risk in Tehran Stock Exchange (TSE). The time period of this research is from 1380 through 1387 and the sample consists of 90 companies which listed in TSE over this time period. The findings show that there is a reserve relation between existence of stock price crash event and accounting conservatism over the research period. In other words, the findings suggest that accounting conservatism has a positive effect on reducing stock price crash. The results suggest the relation between conservatism and stock price crash event in companies with high information asymmetry isn’t significant, too. These empirical evidences show that information asymmetry isn’t able to increase the effect of conservatism in reducing stock price crash.