فصلنامه دانش حسابداری مالی
سال پنجم شماره 1 (پیاپی 16، بهار 1397)

The purpose of this research is to investigate the ethical approach of editors and the editorial staff of the scientific-research journal of accounting approved by the Ministry of Science, Research and Technology in publishing an article in its own publications. In this research, using a scientometric approach, after quantitative study and categorization of articles published in the period of five years 2012-2016, the archival method was used. Also, the figure of 15% was considered as the benchmark for review, because according to the relevant regulations, not more than 15% of the articles of each issue should be allocated to the publishers. In analyzing the hypotheses of the research, after examining the normality of the data, one-sample T-test, Chi-square and multiple regression tests were used in SPSS software. The findings of the study showed that the number of articles published by editors and editorial staff in the journals is not less than the 15% benchmark. Also, the number of articles published by editors in their own magazines is less than the average. Other findings also showed that there is no statistically significant difference between a number of articles published by the editor and the editorial staff in their own publications and the number of articles by the editors of their own publications. There is also no significant relationship between age, gender and academic rank of editors and their use of articles in their own publications. The findings of the research showed that the editors, the editorial staff and the officials of the relevant departments in the Ministry of Science, Research and Technology should pay more attention to publishing the article in their own publications so that, in addition to the scientific development of the field, they can observe trustworthiness and observance Professionalism was in them.

In this paper, using a sample including 2642 observations of 2001-2016 annual data of firms listed in TSE, we provide evidence that working capital management policy bears a change following large inflows or outflows of non-operating cash that are correlated with corporate events like IPOs or financing and investing events and predicted to affect firm’s bearable risk of investment in working capital. The research findings show that, because of the ensuing increase/decrease in investment in working capital, this change is likely to cause a change in working capital accruals independent of shock to sales and, consequently, given that its effect are uncontrolled, accruals models tend to overstate or understate abnormal accruals, especially in earnings management detection tests around corporate events. The results of Monte Carlo simulations of type I error show that the examined accrual models understate (overstate) the level of estimated abnormal accruals when applied to random samples of observations with extreme negative (positive) changes in current non-operating cash flows. Since there are correlations between the non-operating cash flows and partitioning variables used in earnings management studies around corporate events, our findings suggests that it is likely that there are correlation between measurement error in the estimate of abnormal accruals proxy and portioning variables, and, as a consequence, the results of such tests may not be unbiased. The study highlights the need for a control of non-operating cash flows effects on working capital management, especially in empirical tests for detection of earnings manipulations around corporate events.

The main objective of this study is to investigate the relationship between non-cash and non-operating related party transactions and comparability of accounting information of the firms listed on Tehran stock exchange. Firms conducting RPTs are more likely to make accounting choices which make their accounting information less comparable to their industry peers to prevent government detection of illegal RPTs. This research has been carried out in Iran's research space. Results of the study indicate that there is a positive and significant relationship between total amount of related party transactions and financial statements comparability. However, there is a positive relationship between total annual of non-cash related party transactions and financial statements comparability. However, there is a negative relationship between non-operating related party transactions and financial statements comparability and finally, there is no significant relationship between the volatility of related party transactions and financial statements comparability and audit firm size not influence on relationship between total amount of related party transactions and financial statement comparability.

The main objective of this research is to explore the relationship between the audit quality and the ethics, experience and professional competence of auditors in relation to the variable of audit skepticism. The final sample used for this study includes 181 questionnaires collected by the auditors as an audit organization and others. In order to collect information, the Arumega Zarefar questionnaire (2015) was used and for data processing were used descriptive statistics and reflection model of structural equation based on variance. The results of research show that variable of audit skepticism as a moderating and influential variable between ethics, experience, professional competence and audit quality. Regarding the importance of ethics in the present study, curriculum developers in the higher education system of the country are recommended to integrate the subject of individual ethics and professional ethics in their curriculum. It is also suggested to the association of certified public accountants to consider moral education in their educational programs in order to raise the level of professional ethics of auditors.

Client accounting conservatism is one of the factors that affect the audit project risk. Auditors can use a variety of strategies to deal with the client risks. In order to test the client conservative accounting relationship on using different strategies by the auditors to address the Client risk, the data of 136 companies (680 observations) listed in Tehran Stock Exchange during the years 2010-2014 were collected. Research hypotheses have been tested using multiple regression, panel data, and logistic regression. The results show that the client accounting conservatism reduces the audit fees and there is an inverse and significance relationship between the client conditional conservatism and the issuance of the auditor's going concern opinion. There is also an inverse and significance relationship between the inverse and significance and the auditors resign. In other words, the more client conservatism accounting is, the less auditor resigns. Therefore, the findings of the research showed that auditors have significantly charge fewer audit fees for, issue less going concern opinion, and less change frequency, which is consistent with the view that accounting conservatism reduces audit project risk.

Research The purpose of this study was to investigate the relationship between social performance, ownership structure and corporate governance in Tehran Stock Exchange during the period of 2011-2014.
Research After applying the constraints on the statistical society, 92 firms (555 years-companies) were selected as samples. In this study, data from the combination (year-company) was used and data were analyzed using linear regression statistical technique and using Eviews software.
Research findings: The findings from data analysis indicate that there is no meaningful relationship between ownership concentration, institutional ownership, government ownership, board independence, corporate size, financial leverage, and social responsibility, but between the sizes of the board, the dichotomy of the CEO's duty there is a meaningful relationship between the rate of return on assets, liquidity and social responsibility.
Research According to the findings, it can be stated that the rules and their implementation on social responsibility, legal requirements for disclosure of financial information, the attention of investors and shareholders to the corporate approach and objectives, and the structure of ownership and composition of their board of directors Has a significant impact on corporate social performance, and the positive outcomes of social performance will lead to corporate competitive advantages and positive outcomes in other corporate financial activities.

Management ability is one of the influential variables on financial performance and continuity of activity, which can lead to higher efficiency and productivity. Considering the significant impact of management ability on company’s performance, investment and cash creation, and considering the importance of the company's liquidity role in its financial status, management can increase the company's flexibility to keep company Financially safe. The purpose of this study is to investigate the mediator role of financial flexibility in explaining the relationship between management ability and financial distress of 104 companies listed in Tehran Stock Exchange during 2010-2016. To test the hypotheses Panel data regression and logistic regression and for mediation recognition Sobel test has been used. The results showed that there is a positive and significant relationship between management ability and financial flexibility. In addition, the results indicate a negative and significant relationship between management ability, financial flexibility and financial distress and the results of the Sobel test indicate that financial flexibility does not play a mediator role in explaining the relationship between management ability and financial distress. In the other words, while financial flexibility is an important element which affect the financial performance of companies, it can not be regarded as a mediator between the management ability and financial distress.