مجله بررسی های حسابداری
پیاپی 12 (پاییز 1395)

In this study, using the perspective of Miles and Snow (1978) The relationship between the strategy and the quality of earnings to help companies, 82 companies listed in Tehran Stock Exchange data is investigated. Strategy alternative investment strategies in fixed assets was his desire to be unique and innovative aspects of the research. To test the research hypotheses, a hybrid approach to data analysis and multiple regression models between the years 1387 to 1391 were used. The strategy includes the investment approach is based on user interest and to evaluate the quality of earnings management and conservatism index was used. The results showed that the company's strategy to move toward investment strategy, Adopt a more conservative level and quality of the company's profit increases. Also, the results showed that companies that strategies are more likely to invest have exerted less earnings management. GDP as an indicator of the macroeconomic impact on the relationship between strategy and earnings quality was examined. The results showed that GDP growth in the relationship between corporate strategy and earnings quality has no significant effect.

Company managers in today's competitive world look for their accreditation to the financial statements. The audit firms are trying to implement strategies to increase their efficiency. Auditors need a tool to alert them to the presence of risk and distortion. Given the importance of accounting for users of financial statements, and their decisions based on these reports, ensuring that the report is based on auditing standards is important for users. Likewise, managers need to be aware of the factors considered by the auditor to address financial statements. In this study, after examining the audit report in 1384 Zmany1391- period, in order to identify the most important factors affecting audit opinion, are examples of standard and non-standard reports were selected after reviewing previous studies, 41 variables were selected. In this research aims to identify factors affecting audit opinion using linear and nonlinear methods and results showed the significant effect of some factors.

In this study characteristics such as independence of the Audit Committee, Members, expertise, management experience of members and the number of members of the Audit Committee were examined on the quality of financial statements. This study is part of an experimental and correlational basic research. The information required of companies financial statements based on the Tehran Stock Exchange and other resources including Rah-avard software. Usings the systematic elimination method, 121 companies in the period 1392 to 1393 were studied. To analyze the data mining results, Eviews software 8 and Excel were used. In this study, the quality of the financial statements of earnings management variable is used, The results of the study showed no correlation between management profit and characteristics such as independence of the Audit Committee, Members expertise, management experience with management members and members of the Audit Committee there is no profit.

Parallel to development of computer and the internet in society, methods of notification have changed, and following that, companies have turned to utilize these modern approaches to introduce themselves. However, in spite of using Internet, interpretation and examination of financial information of the firms and comparison between them is not an easy task, because firms, albeit following accounting standards, use their preferred format such as EXCEL, WORD, PDF, etc. to report information. On this basis, in order to solve this problem and form a standard and common structure in financial reporting, eXtensible Business Reporting Language has been developed and introduced. The current study addresses the effect of eXtensible Business Reporting Language on firm performance by using GMM. Results from examing the research models shows that with implementation of eXtensible Business Reporting Language, Market-to-Book value of stocks and firm’s Return of Assets (ROA) improve compared to the period before implementing eXtensible Business Reporting Language. Also running eXtensible Business Reporting Language has no more effect on Market-to-Book value of stocks and ROA in firms not under authority of the state compared to public firms.

Balanced Scorecard (BSC) is one of the contemporary techniques of management accounting which is used as a system of operations evaluation and strategic management, organizational change framework and the means to align the interests. This method attempts to align the internal and external stakeholders’ interests. However, some of the relevant stakeholders (shareholders, employees and customers) are taken into consideration and no attention is paid to creditors, suppliers, government and the society in it. In addition, BSC considers short term and long term objectives but fails to pay attention to the objectives of sustainable development. Therefore, this study tries to improve BSC by adding the reputation perspective to the traditional perspectives. The main purpose of this study is to provides a contemporary model of BSC that not only aligns the interests of all stakeholders, but also provides a path to the sustainable development. It is concluded that the main advantages of the new model are as follows: 1) Focusing more on intangible assets; 2) aligning the interests of all stakeholders, 3) balancing between economic, social, environmental and political results and responsibilities and achieving sustainable development; 4) more emphasis on the supply chain; and 5) providing more basis for implementation and evaluation of the Blue Ocean Strategy. These advantages lead to the development of the management accounting, particularly in the formulation, implementation and evaluation of the strategy.

The aim of this study is to investigate the effect of auditor Industry specialization on the Relationship between Related party transactions (RPTs) and audit fees of listed companies in Tehran Stock Exchange. For this purpose, two hypotheses are developed and data on 65 companies in Tehran Stock Exchange for the period of 2009 to 2015 were analyzed. The regression model was exploited using panel data with a fixed effects approach. The results showed that related party transactions (RPTs) a significant positive association with audit fees. In fact, the result indicated that the auditors increase audit effort (as reflected in audit fees) to address risk associated with Related party transactions. Also, the findings indicated that auditor industry specialization induce moderating relationships between related party transactions and audit fees. In other words, positive association between related party transactions (RPTs) and audit fees is weaker for firms audited by industry specialist auditors and firms audited by non-specialist auditors.