فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 28 (زمستان 1397)

This study investigate the relationship between Bid-ask spread and depth of market in Tehran Stock exchange. The main objective is to answer that “wheter there is the relationship between bid-ask spread and the debth in market”. The statistic community are companies in TSE. We select48 companies from these statistic communities during 1387-91 by restricting the companies that meet some criteria for doing the research.we have used two categories of information for studyng the above mentioned objective.The first is library and the second is secondary data.We used two variable as control varibles; size and valume. For assessing research hypothesize the software “SPSS”; liner regression were used. the findings show not significant relationship between undependent variable and control variables with dependent variable.

This article highlights the significance and implementation mechanism of instructional games as one of the educational tools and an active and effective teaching method. It also investigates theoretical framework of instructional games in order to use in educational settings. Moreover, this study reviews different domains of learning (cognitive, affective and psychomotor) and highlights the importance of using theses aspects by giving examples in Accounting Education. This study reviewed the background of using game as a simulation in accounting education. The results of the study showed that the first instructional game used in the academic setting was an accounting game. In addition, the findings showed that instructional games and simulations, affect on the students learning and performance in the all accounting education disciplines including Introductory Accounting, Industrial & Managerial Accounting, Governmental Accounting, Accounting Information Systems, Auditing and Ethics in Accounting. The findings also showed the Gap of using instructional games and simulations in teaching accounting in Iran.

In public corporations, laws are of particular importance because of the relative complexity of the relationship between the components of the company. Since most of the directors of companies are usually determined by major shareholders, the issue that is emphasized more than other issues in the corporate law is to protect the rights of investors, especially minority investors against major executives and shareholders. Major shareholders and directors of the company may, in a variety of ways, abuse their authority, because of the mastery of the resources involved, if weak support is provided to minority investors. In this paper, after introducing the investor protection and its evolution, we consider the necessity and consequences of protecting the rights of investors. The study of the effect of protecting the rights of investors on economic indicators has been studied in various studies. These studies show that the better the rights of minority investors, the amount of investment will be improved and the economic indicators will be more appropriate.

mainstream accounting research follows the paradigm of positivism. Many accounting issues now proceed to publish studies that have used the positive approach and On the other hand, some other researchers seeking change research approach, the interpretive paradigms used Positivist paradigm for discovering the laws of cause and predict phenomena while more interpretive paradigm seeks to understand the social construction from the perspective of social actors, On the other hand, critical paradigm following the change, transformation, is a liberating and empowering people. Within the paradigm of hermeneutic interpretation arises while the critical paradigm of praxis (action meaningful) will be discussed.

In the beginning of 21 century, the Iran economy has become a complex and relatively effective one in Middle East and world economy. In this process, the changing Iranian firms and utilization of new strategies in them to improve the firm performance has played significant role. this study investigate the possible relationship between business distinction strategy, non–financial management control systems, cost leadership strategy , financial management control systems and performance in this firms. So, twohypotheses have been formulated.The population of this research includes firms in listed firms of Tehran stock exchange. To collect data, the questionnaire tools were used. So 130 questionnaires were distributed among sample and finally 114 of them were accepted. To test hypothesis, the multivariant regression was used.Due to results of this study, the non –financial management control systems will improve the firm performance significantly which used the distinction strategy. But there hasn’t been a significantrelationship between, financial management control systems,cost leadership strategyand performance in this sample.

The most of the studies on capital structure concentrate on the influence of certain firm characteristics on leverage and the variance of leverage across time is ignored. This paper seeks to analyze the influence of time, firm and industry level determinants of leverage by using hierarchical linear modeling. For studying this subject two Leverage measures are examined in Tehran Stock Exchange over the period 1380–1393.The results exhibit that the variance of leverage across time is more than the variance of leverage between firms and it is more than the leverage variance between industries. In addition, the relative leverage positions of firms changes across time.

The importance of understanding the role of firms with political ties in the economies of developing countries results from their growth and subsequent importance in recent decades. Despite the multiple benefits that were introduced for political ties, agency and governance problems are likely to cause problems for firms with political ties and lead to value destroying and rent-seeking activities and subsequently lead to agency costs. Firms with political ties have higher demands for industry specialist auditors in order to minimize agency costs related to political ties. Using the data from 111 listed firms in Tehran Stock Exchange over the years 2011 to 2015 and multivariate regression, this study attempted to examine the moderating effect of audit firm size on agency costs and political ties. The results showed that political ties increase agency costs and audit firm size reduces the increasing effect of political ties on agency costs.