Evolution management accounting tools; the solution to reduce the ominous shadow opportunistic restatements

Correct use of modern management accounting approaches In current trade environment , to achieve company goals better and to gain competitive advantage, is nessessary. also, Financial Restatements as clear and transparent evidence of not reliable past financial statements , Low quality of reporting and Non-realization Forecasts and goals of the company. Thus, the present study has followed the investigate restatements incentives According to the Evolution stage of management accounting. Therefore, 60 questionnaires after repeated follow-up were completed by companies, which together with the financial statements of 2014 and 2015 Respondents companies, They were analyzed using spss software. Results show that applying modern management accounting tools has negative effect which is equal to 0.13,on financial restatements. Also, the reason Non-realization Predicted goals, evolution first step companies, All of them restatements their financial statements. However, evolution 4 step companies ,have non-opportunistic incentives, in their financial restatements. Therefore, it can be said that applying accounting tools which are value-based, has led to reduce financial restatements and change the restatements incentive to from opportunistic to non-opportunistic. Also, the variables audit quality and effective tax rate; Adjusts the effectiveness management accounting tools on financial restatements.