Iranian Journal of Accounting, Auditing and Finance
Volume:3 Issue: 4, Autumn 2019

Timeliness is a fundamental feature of the relevance of financial reporting information to managers, enabling them to make informed business unit decisions. The purpose of this study was to investigate the role of the moderator of auditor's expertise on the relationship between the audit committee's characteristics and the delay in the audit report. This research is from the point of view of applied research type and the point of view of nature and method, including descriptive and correlational research. The research sample includes 135 companies listed on the Tehran Stock Exchange in the years 2013 to 2017. After controlling the control variables, the hypothesis test's findings showed that the auditor's specialization in the industry negatively correlates the relationship between the audit committee's independence and the audit committee's size and the delay in the audit report.

The expansion of business activities has made it possible for business managers to use internal audit units to achieve their objectives and to ensure optimal allocation of resources. One of the ways that achieves and facilitates these goals is the use of extensible business reporting language. The purpose of this study was investigating the impact of using extensible business reporting language on internal audit performance. This study included 94 internal auditors and professional managers of companies that were tested by multiple regression method using SPSS software. The results show that among the factors affecting the use of extensible business reporting language, cost-benefit overload, ease of use of the system, and external entity pressure have significant positive impacts on the performance of internal auditors. But the successful implementation of the model, training their employees, and adapting to previous systems had no significant impact on internal audit performance.

The electronic banking concept has been in practice worldwide, especially in developed nations, compared to developing countries where Somalia is no exception to this trend. The purpose of this study is to identify the factors that determine e-banking adoption in Somalia. Since the introduction of e-banking, several studies have explored diverse e-banking concepts in developing nations. This study identified four main determinants of e-banking adoption, which include internet speed, trust, perceived ease of use, and perceived usefulness. This study's findings show that internet speed, trust, perceived ease of use, and perceived usefulness played a significant role in determining e-banking adoption. The method employed in this study involved primary data through an online survey questionnaire. The study's limitation is basically quantitative research; hence, future research should include other geographical areas such as other Somalia cities, meeting the findings' generalization. This study also suggests that future research should implement a longitudinal study where recurring measurement on respondents is done, thereby understanding the e-banking adoption behavior over time.

Two important subjects, liquidity, and profitability are under the special attention of scientists and financial managers of corporations. Liquidity as an effective factor in profitability has major importance that is interesting for corporations' financial managers. Therefore, this paper aims to apply the data mining technique in anticipating the relationship between liquidity and profitability in the capital market. This project is classified as library-type research work and based on data mining techniques (neural network, backup vector machine, and regression analysis). Here, the financial information of 147 corporations in the capital market from 2013 - 2018 was analyzed. The research method was inductive and posterior (using past information). This research is identified as descriptive–correlative. For analysis of data SPSS Modeler v. 18 and SPSS v. 23 programs were used. Research findings showed that neural networks and backup vector machines could predict the relationship between liquidity and profitability, but regression analysis could not anticipate it.

The present study focuses on the audit expectations gap and its coping strategies from the users’ perspectives in Iran and Iraq. The audit expectations gap's coping strategies include audit report type, users’ training, and related rules and regulations. Data collected from an equal distribution of 400 questionnaires between the users of financial statements in Iran and Iraq. The statistical population includes auditors, bank staff, investors, and university students from 2019-03 to 2019-07. The study results indicated no research variable (users’ training, type of audit report, and setting standards) could reduce Iran and Iraq's audit expectations gap. The research variables in Iran and Iraq's statistical population had no significant effect on reducing the expectations gap, and it is expected that several other factors contribute to this issue.

Over the past years, the demand for accrual accounting in the public sector, including universities, has increased for various reasons, including better accountability and managing expenses, assets, and liabilities. As an information system, accrual accounting improves the organization by providing quality information for planning, accountability, monitoring, and managers’ control. It also provides better monitoring and comprehensive evaluation of the performance of public sector organizations for stakeholders. According to the above, several regulations require universities to change their current system and implement accrual accounting. Due to this and the lack of an empirical model for designing an accrual accounting system in the universities, the main goal of the paper is to present a comprehensive model for designing an accrual accounting system in the universities. The model is designed based on the theoretical foundations in the scientific and research resources and the authors' professional experience, taking into account the Iranian universities' specific conditions. It should be noted that the designed model has been implemented in one of the largest universities in Iran, which adds to its applicability and performance.

The dividend payout policy is one of the most important issues for managers and stakeholders. The manager should propose to General Shareholders Assembly the amount of the earnings to be distributed and how much to invest in retained earnings. Although dividend payout directly benefits shareholders, it affects a firm's ability to accumulate earnings to take advantage of growth opportunities. The dividend payout policy is also one of the factors that may affect the firm's ownership structure. The purpose of this study is to investigate the effect of institutional ownership on dividend payout policy. Using the systematic elimination method, a sample of 105 companies listed on the Tehran Stock Exchange from 2009 to 2016 is selected. Moreover, multiple regression analysis with panel data is used to test the research hypotheses. This study's findings show that increasing the ownership of mutual funds and other institutional shareholders increase dividend.