نشریه دانش حسابرسی
سال دوازدهم شماره 3 (پیاپی 48، پاییز 1391)

The purpose of this study is to assess the impact of auditor's individual characteristics (Such as experience and Confidence in personal judgment) in desire to use the decision aid and relying on the results of that. Data collection tool is questionnaire, which has proved its reliability and validity. To achieve the mentioned goal, was used a decision aid that its usefulness was confirmed in previous research. The questionnaires containing decision aid were distributed between auditors. Data analysis was performed using the path Analysis method with Amos software. The results showed, with increasing the auditor's experience and addition with increasing auditor's confidence personal judgment, his desire will increase to use the decision aid. This also led to less reliance by auditor on the results of the decision aid. Also the effect of direct experience and confidence in personal judgment (without intermediate: desire to use decision aid) in relying on the results decision aid, the results showed an inverse and significant relationship.

The increased emphasis on performance and accountability that has occurred in the public sector in the last years led to a greater awareness of mechanisms that are available to discharge accountability. In this respect, the role of the government financial annual report as a mechanism of discharge public accountability has received increased prominence. The goal of this research is the study of challenges the reporting system based on accrual accounting in public sector. (with an emphasis on accountability).In this section, five factors: lack of theoretical framework and concepts, laws and regulations in the financial system and computational, governmental accounting standards and procedures, complete lack of executive operating budget, lack of performance auditing in the public sector were examined.Collecting data with using secondary data, was conducted in the form of multiple_ choice questionnaire.The statistic society is included 122 cases of controllers and their deputy and auditors of ministry of economic affairs that was tasted with statistical techniques. Findings of this research indicate that all the 5 factors studied are barriers to implementation of accrual accounting. It is also stated that the audit function in the variable priority, lake of theoretical frameworks and concepts, the executive budget fully operational, the existing regulations and accounting standards and procedures were next in the hierarchy.

Management theorists propose personnel’s empowerment as a determinant for institution success and outperformance increase of personnel which in this way the institution mangers should provide a suitable environment and essential for empowerment of personnel’s. Work life quality program is one of personnel outperformance for improvement of personnel’s empowerment and productivity increase, efficiency and institutional effectiveness. Quality work of life is a set of real work condition and work environment in institution which consist of fringe Benefit and Salary level, amenities, hygiene & security, participation in making decision and job development. This research considers Quality work of life ration with personnel’s outperformance of supreme audit court of Iran. The method of this research is descriptive - correctional. Research statistical society had randomly selected 115 persons of supreme audit court of Iran. The instrument of those data is questionnaire, so Walton Quality work of life questionnaire is used for Quality work of life measurement and Sprinter and Michal questionnaire for empowerment measurement which its validity coefficient of them are determined by help of Cronbach،s alpha, (= 0/78), (= 0/81) respectively. To analyzing data, it has used Pearson correlation coefficient statistical method and monograph T test. In this research, the augured results show that co relational coefficient between Quality work of life and empowerment of personnel’s is 0/55 which 0/05 of them is meaningful. Except the components of life. The other components of work life quality have a positive meaningful relation to empowerment. Work life quality level in personnel’s, incidentally, is lower than the average level and empowerment level is in average.

In recent years, Performance Audit has been the center of attention due to the inability of Financial Audit to fully meet the requirements for management systems. In the current study which is an action research based on the extant reliable documents, it has been tried to address the issue of environmental crisis in Urmia Lake by using the method of performance audit, and open up a new horizon in applied geographical research by linking performance audit with geographical studies. Therefore, the whole series of performed actions and carried out plans in this area have been examined and evaluated based on the three indexes of efficiency, effectiveness and economy in performance audit, and finally, several suggestions have been made as to how to decrease and solve the environmental crisis in Urmia Lake.

supervision and auditing on financial revenues on all apparatus who in some ways use from the country's budget. This court with an ascending and developing direction had valued in utilizing best method of auditing، supervision and counseling to apparatuses for the well-administration of law، correct and optimum expenditure payments and avoidance of probable violations. Naturally، due to the constant development of technology in order to increase the responsibility of the government it is necessary to change the supervision and auditing methods in supervisory apparatus. The purpose of this paper is to find the best method of auditing in supreme auditing court for achieving the organic objectives of organization. In this research، emphasizing the previous proceedings، studying the present state and using the model SWOT the selected solutions and strategies for removal of defects and troubles of present state، as well as the ways to achieving the strategy’s goals، have been expressed. This process was; studying the present state of the Court، creating a questionnaire، receiving the questionnaire confirmation of the Court office of studies، distributing the questionnaireamong the auditors and audit managers، collecting and analyzing the questionnaires. In analyzing، firstly، ranking the effective elements method in audit and then the method of MADM model TOPSIS has been used for prioritizing the elements. After that، applying the statistical analysis software SPSS and the analysis SPACE، the audit position of Court has been recognized and with regard to that position the strategy of the most appropriate strategies has been selected.

Budget deficit is considered as an issue that continuously reviews in Iran’s Economy. As a result it turns to an obsession of related experts and various researches deal to causes and effects of this problem. During recent year, a part from the causes and the meet of deficit; the growing of liquidly is observable. As an acceptable assumption about the relationship between growing liquidity and inflation, in this research tried to survey three strains and interaction among budget deficit, growing liquidity and inflation. In this sense, in this research estimated the relationship between budget deficit, liquidity,and inflation daring the period of 1357-1387 by Simultaneous equation model. The result of this research reveals that % 1increasing in budget deficit leads to %2 increasing in liquidity and % 1increasing in liquidity leads to %27 increasing in inflation. In addition %1 increasing in budget deficit leads to 0/44 increasing in inflation.

This study has investigated the effect of general factors and agency cost indexes on auditing fees.Multivariate regression model was used for testing. Independent variables include percent ownership of the first major stockholder, percent ownership of the state institution, total liabilities and assets ratio and non duty members of the board and all members of the board ratio as agency cost indexes. The control variables are log total accounts receivable and operational revenue, total account receivable and assets ratio, pre- tax and interest income and assets ratio and the end of fiscal year thataffect on auditing fees as a dependent variable. The main hypothesis investigates existence of a significant relationship between agency cost indexes and auditing fees. The needed information of study and correlation test for dependent and independent variables collected from firms listedin Tehran exchange for the period of 2006 – 2010. The results of study indicate that there is a significant relationship between agency cost indexes and auditing fees.

Using mediation method, this study aims to investigate the financial reporting quality effects on investment efficiency. The research framework is designed considering the information asymmetry as a mediation variable. The sample consisted of 127 companies during the period 1381 until 1388 (1016 year-firm). In this study the effect of each of the above mentioned factors on the investment efficiency using a combination of both static and dynamic panel data method is used. Findings indicate that the variation of financial reporting quality significantly affect the variation of information asymmetry and investment efficiency(SFA&DEA method) is affected by the changes of information asymmetry. Consequently, it is concluded that the information asymmetry mediates the relationship between financial reporting quality and investment efficiency(DEA method) in company level but this relationship is based on SFA method unverified. Furthermore, Leverage, cash flows from operating activities and Institutional ownership with investment efficiency and information asymmetry are related.