مجله حسابداری مدیریت
پیاپی 15 (زمستان 1391)

Despite the substantial advancement in the quality of financial reporting (QFR) researches, the present survey puts forward some basic problems that cause some vagueness in QFR researches. Our evidences indicate the problems are rooted in the lake of a common appropriate definition and not sufficient concentration on the concepts of QFR and latent construct of the conventional QFR measures. Moreover, even the two theories of QFR, we think are significant and relatively inclusive, are faced with some limitations, ambiguities and criticisms. This paper, Refining the problematic presumptions underlied the QFR researches and shifting from the specific decision oriented to the information nature oriented approach, designs the information-uncrtainty based theory of QFR and introduces a new definition of QFR. In addition, the theory makes clear why former researches reach no single and consensus conclusion on what QFR is.

Audit quality studied in variety researches and research relation with many parameters like auditor size , reputation and industry type. In the present research ; the researchers seek to study the relationship between audit quality and industry type in Iran . They seek that delineate who whether audit quality assimilate in all of industry or we in some of industry observe more audit quality. because corporations member Tehran stock exchange categorize in 4 class: minerals; wood and paper ; metal and automobile; medicinal and meal. To study the quality, researchers, criterion, the comparison of discovered and reported misstatements in audit reports are performed by separating it into five kinds of misstatements by comparing the current year audit report and statement of retained earning in the future year. Hence criterion audit quality is percent discovered misstatements to total misstatements . The method used is dichotomy research and the statistical analyses performed in this research indicate a in minerals industry is too audit quality and ; wood and paper industry is low audit quality.

This paper investigates the relationship between working capital with corporate governance and Pecking Order Theory in listed company in Tehran stock exchange (TSE). The period is 2000 to 2009. This research is used the pool data. The results indicate that is significant relations between manager tenure, Size Company, growth company and free cash flow with working capital. But, is a not significant relation between working capital with Debt, government owner and institutional owner. Also, the results indicate that it is Pecking Order Theory in listed company in Tehran stock exchange (TSE).

Large audit fee can create economical dependence between auditor and clients. Because auditors may represent a clean report to maintain clients and earn more audit fees. This may cause a doubt on auditor's independence. In this paper, we have determined the impact of audit fee on unqualified audit report over a 9- period from 2002 to 2010 in 144 firms listed in Tehran Stock Exchange. Research method is correlation and hypotheses test are done by logistic regression. Findings of our research show that, audit fee has a positive relation with unqualified audit report. The results of this study also show firm size, loss report and firm age affect on unqualified audit report. Another variables such as auditor change, auditor type and auditor tenure dont affect on unqualified audit report.

Audit fees is one of the interesting issues of researchers. Different factors can effect on audit fees, such as earnings management and board independence. The fundamental question of this research is, whether there is a relation between earnings management, board independence and audit fees concerning the level of firm profitability? To this end, the required data were gathered from 57 firms which accepted in Tehran Stock Exchange (TSE) from 1382 to 1388. The statistical teqnique used for examining the hypotheses were multiple regression, one-way ANOVA analysis. 3 hypotheses were developed to investigate the relation between the level of firm profitability on the relation of earnings management and board independence with audit fees and comparability of the audit fees in different firms with regard to the level of profitability. The results suggest, firms that have higher ratio of outside directors pay lower audit fees. The results also indicate that the higher level of profitability, the higher the audit fees.

Data mining methods can be used to assist auditors with providing audit opinions. The purpose of this research is to forecast the type of audit opinions using data mining methods and compare the performance of these methods. Artificial neural networks, support vector machines, nearest neighbors and decision tree methods were used to conduct the research. The sample consists of 842 observations between 2001 and2010. The observations were divided in two groups: one group for training and the other for assessment of the method. A comparison of the performance of methods indicates that support vector machines approach outperforms the other approaches with a predictive ability of 76%. Also measuring type I and type II error rates of each method shows that the performance of support vector machines is higher than the other methods.

This research studies and compares the results of implementation of traditional absorption costing model and time-driven activity based costing model(TDABC) in order to calculating the cost of products and services in the Pasargad Polymer company. The fundamental hypothesis of this paper states that the implementation of TDABC model presents more relevant results than traditional absorbtion costing in the above mentioned company. The data has been collected by library and field research methods. Then the collected data were placed in the two models and the results of data processing were analyzed. The results show that the traditional absorption costing model over allocates overhead costs to the higher volume products and services and overstates the cost of these products and services accordingly. But the TDABC model, the simplified one of traditional activity cased costing model, modifies the over and under overhead allocation by utilizing the time equations and drivers and reports the cost of products and services properly.. The TDABC also measures the idle capacity and its cost and can help the managers in evaluating the performance of company's departments.

This study examines effective factors in accounting information systems (AIS) alignment and in the 81 companies in industries of food and beverage, sugar, materials and pharmaceutical listed in Tehran Stock Exchange. Strategic alignment is very important in increasing company's performance, however, few studies have been made to investigate the factors that affect alignment, and therefore, in this study we aimed to identify different levels of AIS alignment in of Iranian companies and then investigated the factors that affect in this alignment. We defined AIS alignment as adoption between AIS requirements and AIS capacity. Using a questionnaire, data from 81 companies (include their financial and executive managers) was gathered on nineteen accounting information specifications for both requirements and capacity of AIS. We applied moderation approach for fitness between these two items. Then cluster analysis was applied to categorize companies in two groups of aligned and unaligned. The study then investigated some factors that might be related to AIS alignment. Findings indicate that AIS alignment was related to level of manager’s accounting and IT knowledge; usage of accounting and audit firms; and usage of internal IT staff. The company size is also related to AIS alignment.

This study analyzes the thematic content publication Rated-Scientific research in the field of accounting in Iran as they pay based of theirs title from 1993 to 2012.Objective approach of this research to determine the content of this journal articles on the subject of accounting .Population consist of 1154 article published in 11 journal seasick Rated -Scientific research in the field of accounting and methods of quantitative research using content analysis. Reviewed articles include of topics of financial accounting, management accounting, auditing, financial management ,management and governmental accounting publications published during the years 1993 to 2012 . The result show that the majority of papers published on the subject financial accounting with 29% and financial management with 24%, 22% published with subject management accounting, 14% with auditig,6% management and only 5%article with subject government accounting has been published. Accordingly, financial management issues in professional accounting journals is increasing. This paper attempts to analyze the content of research trends in scientific research journals on accounting.