فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 6 (تابستان 1392)

This paper reviews five important works on normative accounting theory: MacNeal (1939), Paton and Littleton (1940), Littleton (1953), Chambers (1966), and Ijiri (1975). It shows that there is not agreement among these theorists on basic assumptions and information needs of the users. This lack of agreement leads to different recognition and measurement proposals. This paper also shows that many of the ideas in accounting that seemed to be novel were anticipated by these early theorists. Finally, it assesses the present accounting practice in the light of these theories.

The aim of this paper is to provide a model for determining the possibility of financial crisis of a company. The model may help the user to investigate the company financial crisis and its going concern to make logical economic decisions. Target sample includes two groups of companies: 30 companies which are involved in financial crisis and 60 companies which are not involved in financial crisis. A number of important financial warning variables were compared between the two groups and variables that had a statistically significant difference were selected to fit a model to calculate the probability of financial crisis. Then, using the logit method, a model was fitted that has the ability to predict the crisis to 96 percent.

The prediction of future cash flows and its changes as economic events, long has favored capital investors, managers, financial analysts, creditors and the researchers. The attention is Because of the application of cash flows in the stock assessment models, evaluate solvency (dividends, interest and other liabilities), risk assessment, evaluation of economic performance and stewardship of management and how to choose the methods of accounting by management. So if the cash flows can be predicted, will provide a suitably major portion of the information needs related to cash flow.This study investigates the role of accounting accruals for the prediction of future cash flows. Study sample included 74 listed companies in Tehran Stock Exchange (TSE) during 2003 to 2010. In this regard, two hypotheses formulated and to test research hypotheses, multiple regression analysis was used. Findings show that with the addition of accounting accruals to current cash flow model, the power to predict future cash flows increases and also the explanatory power of accounting accruals in the prediction of future cash flows in the presence of accounting items manipulation reduces.

The main purpose of this survey was to Factors influencing Entrepreneurs tends to Electronic Communities.The research method of the study was analytical- explanatory research. This survey research examines the role of factors among 335 entrepreneurs who have Join the social network. A questionnaire was used to collect the data. A pilot study was conducted to establish reliability of the instrument. Cronbach alpha's coefficient for the main sector of questionnaire was 0.89.This study was conducted using questionnaire survey and four hypotheses for the study was considered after reading various theories in various areas of communication and sociology which all were confirmed after completing the questionnaire and statistical tests. It was found at the end that factors such as access to the Internet, the amount of social interaction, the tendency to social groups, and levels of social trust influence the Entrepreneurs’ tendency to virtual social networks.

The aims of this research are: assessment of the accounting standards observance extent in companies listed in Tehran Stock Exchange and its relation with the company's profitability variables, the firm's size, the firm's age and the duration of presence in stock market for years 2010 and 2011 on 58 member companies. Auditing reports have been used for assessment of the accounting standards observance extent and also for evaluation of profitability variable, ROE and annual sales natural logarithm, have been used as a replacement for firm's size variable. To study the relationship between variables, multivariable regression has been used. The received results of this research show that firstly, the accounting standards of Iran has been observed at high levels and in average 95%, in the subject surveyed companies and secondly, the variables of the firm's size and duration of the firm's presence in the stock market and the firm's age has had no significant effect in the both two surveyed years but the variable of company's profitability has had a direct significant effect on the accounting standards observance extent in both two years.

Internal auditing plays an important role in the efficiency and effectiveness of internal control system in organizations. Internal auditing should provide correct information to management about effectiveness of risk management and internal controls including compliance with organizational laws and regulations. At this time, there are different types of internal auditing which primarily accept and apply procedures such as testing transactions, testing accuracy and reliability of accounting books and financial reports, the accuracy, reliability and timeliness of control reports and testing compliance with legal and regulatory requirements. However, none of these offer an opinion about qualitative aspects of organizational management, especially risk management. Therefore, it is necessary to redefine internal auditing and to determine the new scopes for it in order to ensure from adoption of modern risk management tools, adequacy and effectiveness of these tools and also helping organizational units to reduce risks. These changes in focus and attention of internal auditing are possible by revision in attitudes to audit and changing it to risk-based internal auditing. Regarding this matter and also the lack of using risk-based internal auditing in Iran, the main purpose of this study is to provide a comprehensive and practical model for implementing and using risk-based internal auditing in Iranian companies and organizations. This model is designed based on theoretical principles presented in the literature and relevant research as well as professional experience of the authors and with considering special situation and conditions of Iranian companies. Also, this designed model was implemented in one of the large Iranian organizations, which increases the value and applicability of the model.

Auditors are always expected by the society to detect fraud in the financial statements. This was traditionally the first and foremost concern of auditing, but this was neglected over time. Due to scandals in recent years in the fields of auditing and accounting, and as a reaction to pressures from the society and the government, this concern has been revitalized and fraud risk assessment process has been improved. This has been achieved considerably by decision aids, which guide auditors in their enterprise.With a view to auditors’ reluctance in using these aids, this study aims to determine the most effective factor – including the firm size, confidence in one’s ability, decision aids effectiveness, professional pressures – on management fraud risk assessment in order to call for authorities’ attention towards it and further encourage them to enhance the effectiveness of decision aids on this process by considering other important factors. The population in this study consists of independent auditing practitioners in private auditing firms and institutions in the two provinces of Tehran and Isfahan, from which a random sample of individuals has been selected. The size of this sample, 100 people, was determined through Cochran model. In order to analyze the data collected from questionnaires, Pearson coefficient and regression were used.According to the results of this study, the given factors rise in importance respectively:Professional pressures, firm size, decision aids effectiveness, confidence in one’s ability.