فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 32 (زمستان 1398)

Business organizations lose about 5% of their revenues to fraud each ear, which can exceed 3.5 trillion (USD) worldwide. The existence and persistence of financial statement fraud (FSF) is detrimental to the safety, soundness, and efficiency of the financial markets. This study is intended to improve educational and practical skills of forensic accountants and their audit efficacy in discovering FSF by using Big Data and data analytics and algorithms. We discuss the use of Big Data and data analytics in forensic accounting practices and then examine the desired educational and practical skills of forensic accountants in the age of Big Data. This study gathers opinions from both Chinese academics and practitioners regarding the importance, demand, relevance, benefits, coverage and use of Big Data in forensic accounting education and practices. Results indicate that: (1) the demand for and interest in Big Data/data analytics and forensic accounting will continue to increase; (2) Big Data/data analytics and forensic accounting should be integrated into the business curriculum at both undergraduate and graduate levels; (3) many of the suggested Big Data topics should be integrated into business and accounting curricula and (4) many attributes such as availability of Big Data and Big Data techniques including predictive, descriptive and prescriptive analytics are important in improving forensic accounting education and practice.

The concept of continuous auditing has been around for more than three decades. Although researchers have made great progress in enhancing our understanding and the implementation of continuous auditing, several challenges remain. Improve Audit Methodology, Increase Collaboration between Internal and External Auditing Parties, Strengthen the Role of Internal Auditors within Corporate Governance are three challenges that this paper try to address by proposing a new Framework with Integrated Approach in continuous Auditing. This Approach along the three dimension: auditing tools, auditing processes, and auditors’ roles, provide a holistic picture of participation between auditing parties.

The normative approach was used as a template approach in accounting researches. In this approach, a set of general goals were defining for accounting. Then based on them, a set of principles and procedures were developing and presenting which were not necessarily applicable in practice. Almost from the 1970s in accounting research, a shift has been made to a positive (descriptive) approach. The purpose of this change was to develop a descriptive theory in accounting that is capable of explaining and predicting how accountants, executives, and all individuals associated with companies act. In the same scope, Watts and Zimmerman presented positive theory of accounting in 1986. Now, major empirical researches in the field of accounting are being applied with a positive approach. This approach has been criticized, and some alternatives have been proposed for it. Laughlin (1995) is one of the accounting thinkers who has presented a model for empirical accounting research, based on "critical theory" known as "middle range thinking". This article intends to review the normative and positive approaches to accounting. Then to introduce the "critical theory" and "middle range thinking" and, after reviewing their characteristics, to explain their position and role in the empirical accounting researches

In this study, we observe Regulations professional ethics, audit by auditors working in member firms of Chartered Accountants have examined. For this purpose, auditors employed in audit firms to five senior supervisors, supervisors, senior auditors, accountants and auditors help Classification. We develop four hypotheses and the professional ethics of the study made by the auditors. Comparisons of two hypotheses for statistical methods were used to collect the raw data from the questionnaire were used. The results show that the degree of compliance with the Regulations by people who are less than the other auditors' audit, this means that the auditor considers early entry into the profession, professional ethics Regulations Deals and moved at high levels, but also to practice it in the middle of it there.

The present paper aimed to study the relationship between capital structure and competitiveness under Cournot and Bertrand competition in companies listed in Tehran Stock Exchange. For this purpose, competitive position in the market, with special emphasis on market share, and capital structure, with special emphasis on financial leverage (as a criterion for measurement of capital structure), were taken into account. Based on Competitive Strategy Measure, the studied companies were divided into two groups of companies with Cournot competition and those with Bertrand competition. The present research sought the answer to the question that whether the type of competition (Cournot or Bertrand) affects the relationship between market share and financial leverage or not. The statistical sample included 131 companies which were listed in Tehran Stock Exchange in the period from 2008 to 2012. Regression models in the form of simultaneous equations and t-test were used for testing the hypotheses. The results showed that, regardless of the type of competition, both capital structure and competitive position affect each other negatively.

The financial crisis is not a new phenomenon in the world.the structure of an economy or group of economics may encounter with financial crisis. Considering that financial crisis subject is one of the most important subjects in the economics world, thus purpose of this research is to study the value information of earnings componets in Global financial crisis period in Companies listed on the Tehran Stock Exchang.This research time zone is from the year 2013 to 2017 and totally 126 companies will be studied.The upcominy research aim is practical and it is method is descriptive-solidarity in this research; linear regression model is used in order to test the hypothesis statistical a method which is used in this research is panel data method.The hypothesis test results shows that value of information is related to discretionary accruals and operation cash flow was different and less I financial crisis period in companison with previous period.Although according to the results, a significant difference between non-discretionary accruals value information in Global financial period and previous was not observed.

Disclosure of information includes management analysis, financial reporting accompanying notes and supplementary reports. Various theories have been used to explain the disclosure. These theories are representation theory, the theory of signification, the theory of capital need, the theory of legitimacy, and the theory of political costs. Disclosure of information can be used to reduce costs, reduce information asymmetries between companies and providers of financial resources, and reduce political costs. Industrial spy means spying for the discovery of the secrets of a rival industrial company, manufacturer, and so on. In industrial spyware, they are acquiring industrial and economic knowledge or practically supporting the actions of companies and industrial centers active in this area. Economic information; Competition factor; Reduce research and development costs. Economic spy operations lead to the production of economic information. if companies disclose less information, signaling theory is regarded as bad news and negatively affects stock prices. If volunteering provides more information according to the theory of espionage, according to industrial spy phenomena, different companies and companies The rival, use this disclosure of information for their own purposes. In this paper, first, theories that affect the disclosure of accounting information, then describe the spy industry and its effects on the economy, and finally a conceptual model is presented.