فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 10 (تابستان 1393)

The process of privatization and market based investments, Advances in technology,Financial market liberalization and trade and other structural reforms and the movement of capital from private ownership to corporate ownership Increasing international financial integration and investment flows and trading,shareholders are faced with these challenges how can monitor the performance of its managers. Conflict of interest in the company has created a crisis which is interpreted to represent a crisis. Agency directors to manage the business and ensure the fulfillment of corporate accountability and shareholder rights, corporate accountability and responsibility need to be the legislative and regulatory Tools. Among these tools is the design and implementation of a corporate governance system to achieve its goal of promoting fairness, transparency, accountability and the rights of stakeholders in the enterprise. In this paper, various aspects of agency theory in corporate governance is challenged to system then analyzes how management accounting is defined in terms of Corporate Governance.With this interpretation, strategic management accounting techniques can be adjusted so as to best practices in corporate governance system in place to.

The auditor’s role in society is that of validating the truth and fairness of financial statements. If owners of organizations doubt the auditor’s independence, financial statements will lack credibility. This questionnaire-based study investigated how investors perceive three potentially independence-impairing auditor–client relationships: the joint provision of audit and non-audit services, an audit firm’s economic dependence upon a client and long-term relationships between auditor and client.Data received from investors has been analyzed by Spss software. The results suggest that economic dependence and the provision of non-audit services and long term relationships between the auditor and client, are perceived as great threats to auditor independence

The study examines the impact of conservatism on the timely reporting of financial information on companies listed on the Stock Exchange of Tehran. In order to 78 Companies In this area in the period 1387-1390 have been studied. Dependent variables in this study include the timely publication of the audited financial statements of midterm and timely release of quarterly performance and Time of the annual general meeting and Independent variable in this study is conservative(Givoly, Hayn), and the control variables firm size and ratio debt and property management. The results of this research indicate that this is Conservatism on the timely release of quarterly performance impact. But Conservatism does not effect on timely publication of the audited financial statements of midterm and Time of the annual general meeting.

Cash forecasting future periods, the most important economic must have management units. Investors, creditors, and other users of financial accounting information for decisions on investment, cash flow is required. The purpose of this paper is to investigate the ability of operating income, operating cash flow, total accruals and accrual components in forecasting future operating cash flow is. Thus, in 96 manufacturing firms during the period 2004-2011 were analyzed. In this study, a multiple linear regression model to the panel data regression model was appropriate. The results show that operating income, operating cash flow and accruals components are effective in predicting future operating cash flow.

The increasing importance of intellectual capital (IC)can identify from extensive use of words such as intellectual property, scientific capitals, research and educational organizations, the information age, intellectual property management and information assets. These parameters indicate a paradigm that suggests also in organizations earnings and returns affiliated to the knowledge of staffs. In this paper, we first introduce IC then explain IC importance and measurements’ models.

An important issue that has been considered in signaling hypothesis is positive relationship between dividend changes and future earnings changes and future profitability of the business unit that is addressed in the present study. For this, linear and nonlinear regression models were used. The studied period is from 2001 until 2012. The results show that dividend changes are not very informative about future earnings changes and future profitability of the business unit has a negative relationship with dividend changes, but this relationship was not statistically significant.

In this article we consider comprehensive rev iew about the earnings quality conception. We present existing definition and research direction of earnings quality. Finally we argue the existing vague ness of these researches. Our results show that since there is not precise definition of earnings itsel f, we can’t have precise definition of the earnings quality conception and similarly we can’t consider the measurement criterion for it. This situation leads to create a basic vague for earnings quality researches. The vague is that since there is not prec ise measurement criterion for earnings quality, it may, we reach to different results when we use the different criterions. As result, we should not argue positively that, specific firm that has low (high) quality of earnings. The reason of this claim is t hat maybe we can reach to reverse result, if we use other criterion. We consider all follow up with more details in next parts.