مجله حسابداری مدیریت
پیاپی 21 (تابستان 1393)

The current study is a positive investigation that examines the empirical economic consequences of accounting information quality in companies listed at Tehran Stock Exchange in a span of 12 years from 2000 to 2011. This survey answering question of how are the economic situations of companies with better Accounting Information Quality? Accounting Information Quality is used as independent variable that is measured based on Earnings persistence. To calculate dependent variable (Economic Consequences of Accounting Information Quality) various measures is used such as the Tobin's q index, weight average cost of capital, the market value to book value of owner's equity ratio, and price to earnings per share ratio. Results show that Accounting Information Quality- in some cases- has the positive relation only with the various measures such as the Tobin's q index, the market value to book value of owner's equity ratio, and price to earnings per share ratio. In fact, measure Earnings Persistence has the meaningful content and positive economic consequences in Tehran stock exchange.

This study investigates relation between earnings management and audit opinion in private sector of auditing. The sample period is 10 years from 2003-2012. The number ofsample is 106 listed firms of Tehran Stock Exchange (TSE). Using correlation method and multiple regression, the results of this study show that there is a relation between earnings management, size, profitability, debt ratio, audit fees, governmental ownership and qualified audit opinion paragraphs in the auditor's report. Moreover, research findings indicate that there is no relation between firm complication, auditor change, management change with qualified audit opinion paragraphs. Research evidence claim that positive relation between earnings management and qualified audit opinion paragraphs can be the sign of increase in audit quality in private sector of auditing.

Today base knowledge companies are most powerful and successful firms in the world, so having knowledge management system become one of preference strategic on companies. According to international economic condition, most of companies are looking for special way for improving financial operations. This study assessed the impact the implementation of knowledge management systems to improve financial operations in private company. By improving financial operation, company’s income, advantage have increased and waste cost has decreased that it caused company’s marketing share have good progress. In this research by interviewing with experts, and studding previous research has identified the effective indices. The required data were collected by using questionnaires. Techniques has used is structural equation model and regression. The results had shown positive effect (75%) of knowledge management on financial operations in organization. With implementation knowledge management, marketing share and income increased and waste cost decreased. With this strategy could be able to decrease the prohibition economic pressure.

Accounting information system is considered as a basic and main management information system and its duty is to provide information needs of different levels of managers in planning and control of resources, evaluation of performance and making decisions. Without an effective and precise system, management actions are limited to making decisions and case control without any criterion and purpose. Therefore, evaluating different conditions and knowing the most important characteristics of these systems that have desired effects on their performance can help us to improve and promote designing these systems. Accordingly, purpose of this research is to study the effect of accounting information system (AIS) characteristics (including information with wide, aggregated and timely scope) on their performance in conditions that organizational tasks are analyzable. Sample of the study includes 220 questionnaires received from financial and operating managers of accepted companies in Tehran stock exchange. Based on multivariate regression, results of the study revealed that in the condition of task analyzability, presenting the information with wide and aggregated scope by information system increases managers’ satisfaction of AIS; however, in this condition on-time presentation of information has an inverse effect on managers’ satisfaction of performance of accounting systems. In other words, when organizations have analytical tasks, managers expect wide and aggregated information from AIS but timeliness of information has an inverse significant effect on satisfaction.

The present study is based on experimental of the relationship between corporate governance and economic value added With a sample of n = 122 firms listed in Tehran StockExchange during the period 1388 to 1385.The present study is descriptive - analytical study based on panel data. In analyzing the data stepwise and multiple regression methods were used and to estimate regression fixed effects, random effects and ordinary least squares methods were used. The results indicate that among the five elements of corporategovernance only institutional investor ownership variable have significant and positive impacts on economic value added. Moreover, causality of this variable with economic value added is confirmed by Granger causality test. Iran Khodro investment in mining and metals and Saipa, respectively, have the highest impact on corporate governance on economic value added.

This paper investigates Impact of Voluntary Disclosure Level on Value Relevance of Accounting Information, specifically, earnings and book values of Firms Listed in Tehran Stock Exchange (TSE). Based on the assumption that an increased focus on the informational needs of investors should increase the value relevance of the information contained in financial statements, As a consequence, we expect that greater voluntary disclosure levels among companies listed on the TSE will be associated with greater value relevance in earnings and book value information for investors. Statistical sample includes 71 companies during 2007 to 2011. Statistical technique used to test the hypotheses is the Multivariate Regression. The results for the price and returns models provide evidence that earnings and book values are significant factors in the valuation of firms Listed in TSE. Other results show that increasing the voluntary disclosure level, the information content of the book value increased; on the other hand the information content of earnings is the same information at all voluntary disclosure levels.

This research investigated the trust as an important underlying factor in understanding how the relationships between auditor and client’s management are established and developed between179 persons of the members of IACPA as senior auditor, supervisor, senior supervisor, and partner or manager of the audit firm, who have the ability to assess audit risks and make decision to trust or not.There are different factors affecting auditor’s trust on client’s management and evidences presented by them. But this research investigated the effects of clients’ management characterestics as a very important factor. As there was no standard questionnaire to conduct the research a questionnaire was designed by considering the nature and subject of the research and based on the results of prior researches. By using this questionnaire, the type of impact (increase, decrease or noimpact) and the importance (very low, low, medium, high or very high) of 18 items of trustee's characteristics (client's management) under 5 groups (classification): ability of management, benevolence of management, management compliance with ethical norms, accountability of management, and reputation of management on auditor's trust on client’s management and evidences presented by them have been investigated. The collected data was analyzed by applying Wilcoxon Signed Ranks Test, and One- Sample T Test. The results of analyzing auditors’ opinion indicate that management compliance with ethical norms, ability of management, management accountability, and management reputation are respectively the most important factors affecting auditors’ trust.