نشریه دانش حسابرسی
سال سیزدهم شماره 3 (پیاپی 52، پاییز 1392)

Accountability is indivisible dimension of the governance and public administration. Governments have been in pressure to improve their productivity and efficiency during last decades but nowadays, people have become more conscious about the government activities than before, and they have become more interested in knowing how the resources of the government are used. The governments of most countries are trying to be more transparent/ accountable while using their resources. So, with regard to the importance of this criteria, this study, examines the relationship between applicable mechanisms of Supreme Audit Court of Iran with the accountability of those in charged with the public organizations.This study is a kind of applied study objectively and descriptive- survey study methodologically. Statistical population in this study is those in charged with the public organizations of Qom province that use the public budget and exceed to 92 people. The sampling method is simple random sampling that is 78 people.The questionnaire is used to gather data and the content validity of it verified by supervisor professors and some other professionals and reliability verified based on Cronbach's alpha. According to the achieved results of this study, in current situation three components including compliance audit, financial audit and management letter and protests of auditing reports and in desired situation, all components of applicable mechanisms except pronouncements of advisory boards of the SAC are related to accountability of those in charged with the public organizations. Among applicable mechanisms of SAC of Iran, comprehensive auditing has the highest degree and is the most effective mechanisms to improve the accountability of those in charged with the public organizations. The least effective mechanisms on accountability of those charged, is related to sending noncompliance report to Public Prosecutors Office.

All banks face the risk in their operations that are not able to destroy them but there is possibility to manage them. So banks for their survival, should control and reduce the risks that to do this, Identification of effective factors on various risks will be very helpful.One of the important risks with banks operation, is the liquidity risk. This study has been investigated the relationship between the composition of asset –liability and liquidity risk of the banks to identify factors affecting liquidity risk by the available data and information resources that is active banking system's balance sheet from 1386 to 1389, by using canonical analysis. For the Study, the combination of liquidity risk and asset-liability variables, by using financial ratios were defined and measured. According to calculations done with the help of software SPSS, was clarified 98 percent of variability dependent variables (liquidity ratios) with the variability of independent variables (combination of asset - liability). So it can be said that the liquidity risk will be affected by the combination of assets-liabilities of banks and research hypotheses concerning the relationship between two sets of variables were established.

Public Sector Accounting System in developed and developing countries has experienced fundamental reform in theory and practice. This reform has occurred under leadership and support of Finance Ministry, Supreme Audit Court, and Accounting Standard Setters. However, the aforementioned organizations in Iran not only have not played a significant role in creating a fundamental reform, but professional accounting agencies and universities have not displayed an influential role, either.The main purpose of this research, which has been conducted by means of questionnaire, is to determine what role should be played by Iranian universities in order to foster theoretical knowledge in public sector accounting. As far as the participants who mainly consist of governmental accounting professors and graduate students of accounting are concerned, universities ought to pave the way for the promotion of theoretical bases and the improvement of public sector accounting education by establishing this field of study or at least a specific branch related to it.

judgment is very importantin in financial statement audting So that the whole process accompanied by the auditor's judgment. How the auditor's judgment in applying analytical procedures as part of the auditing process, is a topic that has been under-researched. The purpose of this study is How the auditor's judgment in applying analytical procedures, is affected or not from Non Audited financial data of the current year or audited financial data of previous years? Also In this study, the level of interaction of auditor's judgment would be reviewed.more specifically the study examines the interaction of auditor judgment whether or not the process of preparing and disclosure of financial statements in the current year is the same as or different from previous years will be reviewed.The study was semi experimental study conducted through distributions of questioners between independent auditors. The Research methods were include the opinion of independent auditors in the test and control groups about the information of companys non-audited income statement in the current year and audited information of previous years. Also In the questioner reques them make estimates about the percentage of gross in current year and upper and lower bounds of gross income of current year.The research findings showed that the auditor's judgment in applying analytical procedures affected by not audited financial statements in the current year. The results also indicate that if process of preparing and disclosure of financial statements in the current year was different to information in previous years, the auditor's judgment in applying analytical procedures are more biased judgment. The Contribution of results of this research is that In addition to the theoretical development of analytical procedures in audit, it can indicate the role and use of these procedures by auditors in the audit process.

Shareholders and investors to invest in the stock market takes a lot of information based on the information in the financial statements is one of those cases. Change of this information can be the basis for decisions. Than in this study, we reviews this changes and effects.In this study, the relationship between entropy and profits in various industries as financial Tehran Stock Exchange in the form of the proposed model, has been studied. For this purpose, we measurement the change of items in the financial statements based on the entropy and study the effect of these changes on profits changes and we will show that the change in profits changes will lead to these items.Tehran Stock Exchange of Information Industry for 14 years 1379 to 1389 is. This test method is the Pearson correlation coefficient and regression analysis using SPSS 18 software and EVIEWS 7 is done. The results of this study show the relationship between entropy and the financial statements of profits changes in a small number of industries and companies in Tehran Stock Exchange that according to the limited this industry and company research hypotheses were rejected.

In recent years, a deep belief in the value creation for shareholders as there is corporate governance. Globalization of organizations and development Technology information has led investors expectations of information increased, resulting in increased demand for relevant ant transparent measurement of performance. Today, investors, creditors and managers searching timely and reliable index for measuring wealth shareholders that among it can be pointed to the free cash flow. Nevertheless, the important measure of free cash flow for the financial health of companies is considered, but has its own limitations and is not immune to accounting tricks. This study examines the relationship of free cash flow and shareholder value in the presence of earnings management deals. The study population of this study include all production companies during the years 1382 till 1387 a member of Tehran Stock Exchange were selected among the enabled companies that its shares are deal at least once monthly, which include In total, 51 companies in the form of eight industry groups. The results showed manufacturing companies adopted the Tehran Stock Exchange of free cash flow measure can be considered of value for shareholders. Managers of these companies also tend to use Earning management for increase free cash flow and ultimately the value and increase shareholder wealth.

The study tends to survey the effect of duration of auditing tenure on the quality of information uncertainty of business entities. The qualities of information uncertainty are measured via deviation measurements of forecasting EPS, forecasting error of EPS, and variability of stock return. These measurements established in the form of hypotheses are tested by regression of integrated data and generalized least square. The statistical society of this research was nonfinancial corporations in Stock Exchange of Tehran during 2002-2008 (1382-1388). The results of the study of 56 sample corporations showed that there is a significant and reverse relationship between the duration of auditing tenure and the deviation of forecasting EPS and forecasting error of EPS, and there is no significant relationship between the stock return and the duration of auditing tenure. Thus, increasing the duration of auditing tenure tends to decrease uncertainty to provided information by business entities. These findings support the view of auditor expertise and eliminate the concern about viewpoint of auditor independence.