فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 15 (پاییز 1394)

This paper studies a significant accounting innovation in the governmental accounting. This innovation is Resource Accounting and Budgeting (RAB) in accrual basis. It is investigated through the standpoint of Rogers diffusion theory. Applying of this system is described in the 6-stages: Prior conditions, Knowledge, Persuasion, Decision, Implementation and Confirmation. In some countries, such as England, Scotland and Northern Ireland has implemented such a system but it was problematic. One of the problems related to the MPs knowledge of the use of financial information.

One of the existing issues in accounting principle and standard setting is providing financial accounting standards which are acceptable for the common sense; because collective choice issues has distributional effects. In other words, the decisions of standardsetting bodies would have effects on the distibution of wealth. Therefore, as accounting standard-setting followed by some economic effects, standard setting bodies apply the distributional principles to legitimate the standard-setting process and justify the redistribution of wealth among users. In this research, the issue of choosing distributional principle which is one of the standard-setting bodies’ problems is examined.Based on results conclusive choice between the two principles seems infeasible, at least in the current state of information about security market agents.

The aim of this study is investigating how transparency of earnings can affect cost of capital of firms in Tehran stock exchange. For this purpose, historical information of 108 companies in period of 1386 to 1391 extracted and then analyzed with descriptive statistics and panel data analysis. The results show that a negative relationship exists between earnings transparency and cost of capital. In other words, increase of earnings transparency will leads to decrease of cost of capital. In addition, results of this study indicate that firm size and operational cash flows changes ratio have a negative and significance correlation with expected cost of capital. In the model used in this study variables such as debt ratio, firm value, growth opportunities, systematic risk, rate of growth of the firm, liquidity, ratio of earnings per share variation to price per share have been used and results show that a non-significant correlation exists between these variables and expected cost of capital.

This study examines the relationship between earnings management and earnings quality, and earnings quality of corporate governance, corporate governance and earnings management and earnings quality is compared with the control variables. The research consists of two independent variables (earnings management and corporate governance), the dependent variable (quality of earnings) and control variables. The main hypothesis of the relationship between earnings management and earnings quality, the second hypothesis of the relationship between corporate governance quality and profit in the third hypothesis relationship between earnings management and earnings quality of corporate governance has been proposed. Since the study is based on objective, functional and descriptive approach is based on the assumptions of linear regression models were tested.The result of the test showed that the first, second and third hypotheses were confirmed and there was a significant relationship between the variables.

Indirect control of organizational operations and avoid senior managers of all activities of the business units, has caused management to establish an effective internal control as an integral component of efficient management systems, effective corporate governance and management stewardship fulfill. In fact, in any organization and institution, felt an urgent need to the internal control. According to type and level of activities, internal control will be different. The lack of this controls, avoid organization achieving the goals. For internal controls, various systems are designed and presented that these cases have always their own strengths and weaknesses. In terms of comprehensiveness, effectiveness and extension of the application, the most and the best known of the internal control system, is the designed model of the Committee of Sponsoring Organizations of the Teadway commission, that known as COSO. In this paper, due to the comprehensiveness of integrated framework of internal controls provided by COSO, we investigate the importance of its application and become more familiar to the concepts and principles of this system.

As one of the most important purposes of implementing general policies of 44tharticle of constitution is promotion of efficiency of economicdepartments’ performance, therefore this study is to evaluate the success of government in privatization of state owned enterprises (SOE) by measuring their performances. Thus, this research considers the information of 8 assigned SOEwithin first decade of 21st century and during 2 years before and 2 years after.This study applies Data Envelopment Analysis (DEA) which is kind of multi- criteria deciding methods. In this method after weighting to theinput and output variables based on AHP through CCR and BCC output-oriented, has been evaluated the efficiency of selected enterprises. Although the study’s evidences indicate changes in almost 63% of considered enterprises in some years after privatization in comparison to post-privatization, privatization has not been able to influence the efficiency of assigned SOEs. Therefore, effective and non-effective corporations before privatization are also effective and non-effective after privatization, respectfully.

Now after four decades, there is no complete agreement on the classification of cash flow statement. In many countries cash flow statement in accordance with the IAS has a three categories pattern. In Iran it has a five categories pattern. In some other counties has a different (i.e. eight categories) pattern. The main difference between these alternatives is in separating the core (non-core) cash flows from operations, so that empirical researches have shown the importance of this separation.