JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
Year:2018 | Volume:10 | Issue:37 |Papers Count:16

One of the most important methods of managerial systems improvement is surveying and studying of successful systems. Benchmarking is one of useful methods in this area. The first step in benchmarking is to have study and survey. The overall process of government asset management is including initial recognition, valuation, productivity and disposal of assets. Therefore it is tried in this paper to study the selected and pioneered countries government asset management systems. The studies on this issue show that implementing accrual accounting system and also to design and apply an integrated database will absolutely facilitate management of state assets.

Financial reporting purposes emerge from the informational needs and desires of consumers outside the organization. The main purpose is to express the economic outcomes of events and financial operations on the business and operations of the commercial unit to help third parties and to make financial decisions in connection with its business. High quality financial reporting through presenting more information about the value of investment projects of the company, reduces informational asymmetry, thus financing decisions are made correctly. This study, examines the constraining effect of dividend policy of companies on investment decisions through the quality of financial reporting. The present study is practical with respect to its goal and descriptive-correlation with respect to psychology. To this end, the required data were collected from 82 companies, member of Tehran Stock Exchange during the period of 2004 to 2013. The statistical technique used to test the hypotheses, was multiple regression. The results showed a significant negative relationship between dividend policy and investment decisions, and the quality of financial reporting would significantly reduce this correlation. Other results showed that the quality of financial reporting reduces the relation between dividends and capital expenses in companies with high and low growth.

When earnings are managed, firms do not have the cash to support dividend payments Firms could borrow to pay dividends; however, borrowing would invite unwanted scrutiny of their financial statements. This leads to a prediction that dividend paying firms are less likely to engage in financial accounting fraud because ex ante they know they will not be able to maintain any established dividends on overstated earnings. Cash kept within the firm enables insiders to consume private control benefits, but no private benefits can be consumed from cash paid out Insiders and managers who decide to pay dividends would therefore have less private benefits to consume and also have less incentive to conceal such private benefits. As a result, reported earnings of dividend paying firms are less likely to be manipulated. The purpose of the current research is to study the relationship between dividend policy and fraud in listed firms on the stock exchange during the period 2005 to 2012. To do this, first has been examined the relation between dividend policy and fraud in order to find out whether there is a negative relation between dividend paying status and fraud or not. Then the dividend policy has been compared between fraudulent and non-fraudulent firms to determine if fraudulent firms can apply the same dividend policy that non-fraudulent firms have. The research hypotheses have been tested by using logistic regression, two-sample t-test and multiple regression. The findings suggest that there is a significant negative association between dividend and fraud which means dividend payer commit fraud less likely than others. Also the relationship between current profit and dividend is weaker for the fraudulent firms than for the non-fraudulent firms which means the dividend policy in fraudulent firms is different from non-fraudulent firms.

This study evaluate the relationship between Governmental Affiliation and firms value. In this study, data have been gathered from 73 accepted companies in Tehran stock exchange from 2005 to2014 and the research hypothesis have been examined by utilizing the regression coefficient analysis. The results showed that there is a direct and significant correlation between Governmental Affiliation and Firm`s value. In other words, we can say that the state-owned companies that are independent of government influence on supply and demand. According to Levine (2005), governmental managers effect in firm`s risk by political decorum and Subsequently, the Firm`s value also affected. Therefore, Governmental Affiliation can be used as a significant variable in firm`s value.

Forensic accounting is a branch of accounting that addresses the abilities to prevent, detect and identify fraudulent practices, and tools. This paper reviews the importance of forensic accounting in Iran. This study is a survey-functional. We used a questionnaire to gather the responses of a random sample of 50 of the country's accounting professors. For purpose of analyzing the results of the study, the SPSS software was used. The hypotheses were tested using t-student test with a p-value of 95%. The results show that more attention should be paid to forensic accounting and forensic accounting should be added as a separate heading in accounting courses.

The development and acquisition of the first position of the economy is the growth and diversification of investment and property management, both of which are described, requiring the transfer of ownership from the state to the private sector. One of the major requirements of these assignments is the stock pricing through the stock exchange, and the accurate and transparent valuation of the stock in the hands of the divestiture, which is of great importance. Bank privatization is one of the biggest challenges that most governments face across the globe. Governments stood up against leaving banks and credit systems and reducing their involvement. On the other hand, the state-owned banking system is more dangerous in every country than the state-owned banks. However, if the government's goal is to create an efficient and market-oriented economy, reducing the government's impact on the allocation of credit is very important. Considering the challenges mentioned above, in this paper, we have tried to design and explain an optimal model for determining the value of banks' shares in public offerings. In this regard, while reviewing the conventional stock valuation models of banks, the effect of functional and balance variables on the stock market value of banks has been analyzed. Using nonlinear regression methods-soft transfer method (STR), the choice between different nonlinear assumptions Acquainted with Schwarz using the adjusted coefficient determination criteria. Also, Lagrange coefficient, coding tests, normalization of residues and consistency variance were also done for each statement. The relevant tests were performed on the information of 16 banks accepted in Tehran Stock Exchange and Overseas Iran in a three-year period (one year before and one year after the offer) and taking into account some features. The results of the research lead to the design and explanation of an optimal model for stock valuation of banks. In such a way, a non-linear relationship between the P/E valuation model, EPS, total expenses, total income, capital adequacy ratio, fixed assets and facility-to-deposit ratio corresponds to two high and low growth rates of EPS, the result It turned out.

Bank's asset and liability management approach to planning the same time, all assets and liabilities of banks considered. So that to provide the right mix of bank balance sheets to meet the requirements of a variety of sources and uses of bank management objectives, market conditions, and strengthening of the bank's liquidity. (Alborzi, Pourzarandi and Shahriari 1390) best practices in the management of resources and expenditures, in fact, see an action plan that shows how the combined resources needed and how it can be the most profitable way possible, be used. On the one hand, and the cost of equipping its limited resources on the other hand, requires decision-making process in this regard, with careful planning practices carried out. The growing trend of operating costs reflects the change in the composition of the sources is expensive, in other words, in general terms, the process of deciding how to combine resources and increase the growing cost of expensive resources, minimal financial impact to impose negative interest margin. Ability to provide answers to questions such as these are within the area of resource management and use (Seyed Ziaoddin Mahdavinasr, 1388). The aim of this study was to investigate the influence of other sources and uses of Bank Sample Iran concise as inputs and outputs to cash it. According to this 18 hypothesize that using month-end balances of these classes, since the beginning of 1388 to the 1392 with the use of multiple regression and regression with regard to the basic assumptions were presented to the optimal model may have the highest coefficient of determination and adjusted coefficient of determination. The model predicts a high performance bank liquidity.

The present study examined the relationship between between the abnormal audit fees and re-presentation of the financial statements in the companies listed in Tehran Stock Exchange. The studied population is included 132 companies during the financial period 2009-2013. This study consists of a hypothesis (there is a significant relationship between the abnormal audit fees and re-presentation of the financial statements of listed companies in Tehran Stock Exchange in this year) which the abnormal audit fees is the independent variable and the re-presentation of the financial statements is the dependent variable. To investigate the correlation between the research variables, it is used the Pearson and Spearman correlation coefficient and the logit multivariate regression and the average difference test between two independent population (t-test) is also used to test the hypothesis of the research. In general, The results of the study hypothesis research, A high percentage of re-presentations in Iran due to the correction of accounting errors, which represents a significant lack of communication between audit and review fees unusual presentation of financial statements of listed companies on the Stock Exchange in Tehran.

Importance as a major source of state income tax, known to everybody, accordingly tax audits, and to consider the effectiveness, efficiency and economy of tax audit process and the role and adequacy of internal controls in this regard, due to the complex business environment over it is important to use the audit risk model as a solution to a tax audit is taken into consideration. This research is on adaptability of the risk-based audit model aims to address the risks identified in the census sample handling and how to calculate the relationship between the identified risks and determine the actual tax rate. Results of the sampling theory are also indicated to reduce the risk, the adequacy of the audit model variables and only on the assumption that the effectiveness of the model resultsTest the adequacy and comprehensiveness of the model in order to coverall topics addressed in the balance sheet and profit and loss statement shows.

Earnings management is one of the effects of agency theory, can cause large losses for investors and shareholders will weaken, The aim of the study was to investigate the effect of shareholder rights and Internal property on Earnings Management. For the measurement of shareholder rights model provided by Safarzadeh (1392) is used and to measure earnings management the modified Jones Model (1991) have been used. The study population consisted of listed companies in Tehran Stock Exchange, In this study financial information of 96 companies listed in the Tehran Stock Exchange during the period 1388 to 1392 investigated. The results by using the multiple regression and panel data with fixed effects, showed that the rights of shareholders and discretionary accruals have significant relationship and this relationship, a relationship is negative, but among the Internal property Level and discretionary accruals significant relationship was not observed.

Companies with limited financing in order to take advantage of profitable investment opportunities in the future and prevent the unexpected failure to take advantage of investment opportunities, much of that accumulated cash flow. Companies with limited financing from cash flow sensitivity of cash are higher than companies without financial constraints, companies with financial constraints strong desire to accumulate cash in excess of cash flow and debt levels themselves are not changed. In contrast, companies with financial constraints and needs of the bottom cover similar companies acted without limitation financing, mainly to reduce debt and only low amounts of excess cash flow to account for cash transfer. In this study, the sensitivity of investment to keep the cash and financing cash flows has been investigated. The population of this research firms listed in the Tehran Stock Exchange and the sample contains data for the period of 7 years from 1392 to 1386 was 101 companies. And sampling, systematic elimination method. And the method used to estimate the multivariate regression model and panel data methods. The results showed that between holding cash and investing cash flows sensitive and there is a direct relationship. The ratio between debt and cash flow sensitivity of investment and there is a direct correlation, but between long-term debt and invest the sensitivity of cash flows There is no significant relationship. That by using generalized least squares (GLS) was found between long-term debt and cash flow sensitivity of investment there is a significant relationship. In addition, the results indicated that the interaction of cash flows and kept the cash investment cash flow sensitivity and there is a direct relationship.