فصلنامه تحقیقات حسابداری و حسابرسی
پیاپی 11 (پاییز 1390)

The objective of this study is to examine the association between the length of client-auditor relationship and accounting information quality. Auditor tenure and conservatism were used to measure the length of client-auditor relationship and accounting information quality, respectively. The other aspect of auditors independence is their apparent independence that is the result of market active investor's belief in them.Basu (1997), Ball and shivakumar (2005) and Ball, Kothari & Robin,s (2000) models were used to measure conservatism. The statistical sample incuded 131 listed companies on Tehran Stock Exchange (TSE), from fiscial year 2001 to 2010. The findings show that based on Ball, Kothari & Robin,s model, the longer length of client-auditor relationship is associated with the higher conservatism. On the other hand, based on Easton and Harris model, the information content of higher auditor tenure is more than lower auditor tenure.

Today's a lot of people use financial statement information for their decision making and for this purpose people could trust on this information.Auditor idea is given for attesting and giving credit to financial statements and information users supervision.If auditor is not independent from employer, his/her idea wont add anything to financial statement. In fact auditing without independency is a worthless work. Independency in the base for giving confidence services a attesting, on the other side, there are some conditions and factors, that may put auditor independency at risk, should be considered, therefore, in this paper has investigated that when auditing and non-auditing services presented simultaneously if auditing institute size and employer company size could affect auditor independency and also relationship between non-auditing commission and independency and effect of appropriate time interval between auditing and non-auditing services on independency from academic people (professors, masker and PhD accounting students) and stock exchange analyzers.Maximum error used for obtaining sample volume and desired sample volume of 130 obtained. After questionnaire distribution for gathering required data, at last 126 questionnaires were accepted. Proportion test used for testing hypotheses.Acquired results from this study show that appropriate time interval between auditing and non-auditing services preserves independency, commission measurement, reveals in employer reports, affect auditor independency and either auditing institute or employer company be large or small, auditing and non-auditing services simultaneous presentation affect auditor independency.

The present study aims at reviewing how economic variables including liquidity, imports, exports and gross domestic product affect the capital structure of the companies accepted in Tehran stock exchange cooperation.In this study, the information related to the period 2001 – 2007 for 119 companies from among the ones which are accepted in the stock exchange, has been the main concern.The results of testing the hypotheses show the lack of any meaningful correlation between exports with the capital structure and the existence of a meaningful correlation between liquidity and imports with GDP and capital structure in Iran’s investment market.Furthermore, the results indicate that there is a positive and meaningful correlation between GDP and the capital structure of the companies accepted in Tehran stock exchange cooperation, as opposed to the negative meaningful correlation between the liquidity and imports with the capital structure of the companies accepted in Tehran stock exchange cooperation.

The main goal of the research:Testing the effect of five domestic controls in investing companies on efficient use of economical, social and human resources:-Control environment-Control activities-Risk assessment-Information and Communication-MonitoringStatistical research community:Statistical research community includes independentl auditors and the CEO in investing company.-The methods for data analysis and test questions:all gathered the data and informations were categorized and put in computer via excel program and data analysis were concluded by the SPSS (version 15) software.Since the research is descriptive, basically, the statistics mode, median, mean and variance of the data is used to describe.-Overall result-Control environment: in company, there are no regulations and ethical behavior and official or unofficial job description.-Control activities: Control activities on the environment, are measured with no reasonable policies and procedures with regard to the needs of individual economic activities.-Risk assessment: Management describes general goals and strategies of key economic unit.-Information and Communication: Mechanisms for gathering information outside the organization, which is based on market conditions and competitors map have been established.-Monitoring: Information received from persons outside the organization confirms the information provided in the organization.

Forecasting is a significant part of decision making process, since decision making reflex something that will happen in the future. Also forecasting is an integral part of economic decision making. every economic decision require choosing one alternative to reach a special goal that involve choosing one option among others that lead to more future benefits. Cash flow forecasting could have significant effect on allocating optimum economic resources and consequently increase efficiency and economic compatibility.In various researches a diverse array of means used for forecasting cash flows. This research with the new perspective determines incremental value of informational content of financial statement elements content accruals accounts operation income and cash flow of operation separately as well as compound of elements.According to research's findings which obtain from a statistics sample of 80 companies by using partial correlation, Compound Model of Accrual Accounts and Operation Cash Flow entails the most information content to predict future cash flows. The Compound Models of Operation Income and Operation Cash Flow, and Operation Income and Accrual Accounts achieve the second and third place respectively. Worthy to mention that the result of simple correlation shows that operation income carry the most whereas accrual account carry the least informational content in term of separate elements Models.

The major aim of this paper is to investigate the relation between institutional Investors, financial health, and the market valuation weights on earnings and book value of equity. Our inquiry is motivated by two lines of research in the literature. The first line of research suggests that institutional investors play a positive role in corporate governance and that they prefer to invest in financially healthy firms. The second line of research suggests that the market valuation weights on earnings and book value of equity are a function of firm's financial health.Since institutional investors prefer to invest in financially healthy firms and their presence likely dynamically improves firm's financial health through their positive influence on corporate governance, we predict that the market valuation weights on earnings and book value of equity are related to the level of institutional ownership.Our study sample included 1052 firm- years listed companies in the Tehran security exchange (TSE) during 2002 to 2010. The results of the study reveal that the valuation weight on earnings (book value) increases (decreases) with the level of institutional ownership for profit firms, while that on book value increases with the level of institutional ownership for loss firms.

The amount of cash holdings need by corporate has always been attended to by financial study. The aim of this paper investigates the determinants of cash holdings for a sample of 131 Tehran’s Stock Exchange (TSE) non-financial firms between 2004 and 2008 (655 firm-year observations). Our results indicate that asset tangibility, firm size and leverage are negatively related to corporate cash holdings. Growth opportunities, operating cash flows and profitablity are positively related to cash reserves. Result of these paper, can be explained by the transaction costs motive and/or the precautionary motive.

This research is a study of effect of analyzer's cognitive style on share price estimation. Hypotheses draw upon Wit kin's theory of cognitive style. The field independent/ dependent cognitive style has a log and rich history as a psychological variable. Field dependent person have less ability for information selection with ignore emotion Information that has not any relationship in decision subject.Management of investing Organizations was used as subject, and two exposes test: "test of Cognitive style "and" test of share price estimation"."Test of Cognitive Style " accomplished by Wit kin's Inventory, and subjects placed in two main groups " field independent " and "field dependent"." Test of share price estimation" also, accomplished by inventors with financial statements and audit report of actual six firms.Pearson Chi-Square, Fisher's Exact Test and Likelihood Ratio used to data analysis. Finding suggests that analyzer's cognitive style has affected on their valuation, judgment and decision about share price.

The gradually developing trend of tax system to value-added tax law has resulted in increased concern and attention to the audits involved. So, the tax officials in charge will try their best to do the audits to increase the state’s tax-based income and decrease the possible abuses of tax dealers. The current research is aimed at studying the factors affecting the audit of value-added tax. Besides, variables such as the real compliance of Iran accounting standards, the control of factors’ credits, the computation of the price of all goods sold were thoroughly considered by an independent expert based on the information gathered from the research participants including the executive officials of Tehran value-added tax office and the financial managers of all accepted companies in Tehran negotiable instruments exchange.That is to mention, the information involved were then analyzed through two-sentenced distribution tests and single sample Kolmogrooh-Esmirenph test. The results achieved best show the complete obedience of accounting standards has some effects on setting the financial lists and controlling the credit of factors delivered in the audit of value-added tax. That is to mention, the computation of the cost of all goods sold by the independent expert had no effects on the audit of value-added tax.So, it is hereby recommended to organize the tax-based forms and announcement letters with financial bills, reduce the violations of accounting standards and tax laws, establish accounting committees in financial offices, oblige the companies to deliver the audited financial bills and approve the originality and validity of the factors offered.