JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
Year:2018 | Volume:10 | Issue:38 |Papers Count:13

The main propose of this research is the analyses of effect of Conditional Conservatism on Audit Fees of listed companies in Tehran Stock Exchange. In this study, The impact of conditional conservatism based on three models of a) Basu (1997) standard regression, b) the accruals– cash flows– based model, and c) the current and lagged earnings– changes model as well as their interaction with corporate governance indicators on audit fees for the 79 companies listed on the Stock Exchange, between the years 1391-1386, which were selected by random removal method, Has been investigated. Chow test are used to determine whether data are homogeneous or heterogeneous. The results of this test, indicate that either the regression method or form of panel data should be used. For panel data, to estimate the research model using the Eviews7 software, fixed effects and random effects models were used. The results show that the Conditional conservatism has a significant effect on audit fees. Interaction effect of conservatism models whit corporate governance indicators on audit fees, in total is not significant and on cases where the significance, this work is modify the audit fees.

In this research have been investigated role, effectiveness and evaluation of internal audit in the Offshore Oil Company as a subsidiary of the national oil companies. In this study, a questionnaire that its reliability and validity has been confirmed, is used to collect data. The population studied in this research was included managers, directors, supervisors, authorities, senior specialists, external auditors and internal auditors of Iranian Offshore Oil Company's headquarter and six operation areas in 1393 year. To test the hypotheses of this study is used T-test. The findings showed that the internal auditor has failed to play its role well in the company and that function is not effective and current performance of internal audit is not in accordance with the its expected role.

The purpose of this study is to investigate the relationship between the audit quality and the value relevance of accounting items such as profit and book value of equity. To this end, the association with the value relevance of the earnings and the book value of the equity of the companies audited by trusted auditors (ranked A in the ranking of the Tehran Stock Exchange) and other companies is compared. In this regard, two separate samples are used. The first sample includes 110 companies that audited by auditors rated A, and the second sample includes 82 companies audited by other trusted institutions. The results indicate that the announcement of earnings and book value of capital in the case of companies that are audited by trusted auditor will create more fluctuations in their returns than other companies. As a result, information about earnings and the book value for companies with higher audit quality is more valuable than other companies. The results of this study show that auditing by auditors ranked A increases the value relevance of companies.

This paper examine the effect of conditional and unconditional conservatism on the stock prices crash risk, with emphasis on the life cycle of companies in companies listed in tehran stock exchange for the period 1387 to 1392. Also past studies examines to study the relationship between conservatism and stock prices crash risk, but firstly ever since not examine effect variety conditional conservatism (profit and loss) and unconditional conservatism (balance sheet) altogether on the stock prices crash risk, secondly not examine the relationship life cycle of companies capacity economic property of companies in the relationship between conservatism and stock prices crash risk. For this study, a sample of 94 companies was selected using A total of 564 observed for the period was R 52 470 Dd-Dd-in companies in the growth stage and mature companies in Dd-42 years in the business is in decline. Statistical methods used in this study is multiple regression method. The results show that the relationship between conditional conservatism and unconditional conservatism with stock price crash risk in each of the different stages of the life cycle of companies.

This research studies the moderation effect of the sticky cost on the relationship between the earning quality and its determinants of the listed companies in Tehran Stock Exchange during the period of 2008 to 2012. Many variables have been considered as determinants of the earning quality in the previous studies, however in this research four variables including persistence, predictability, honesty, and timeliness have been selected as important determinants of the earning quality. We have randomly selected 84 companies among all companies in Tehran Stock Exchange and used moderated multiple regression models for analyzing the data and testing the hypotheses. The results show a significant negative relationship between the sticky cost and the earning quality (as a new determinant of earning quality) and significant inverse effect on the relationship between the earning quality and persistence, predictability and honesty. Nevertheless, no significant effect of the sticky cost on the relationship between the earning quality and timeliness could be found. As the main contribution of this study, it should be mentioned that no research as studied so far the moderating effect of the sticky cost on the relationship between the earning quality and its determinants not only in the Iran’ s capital market, but in the world, as far as we searched.

Progress and development in public sector management and accounting in developed countries and in developing countries has been highly regarded. Factors and multiple components and models to explain and predict these developments have been considered. Despite the change in public sector accounting and reporting at the global level, in Iran has not been much development in this sector. This is a descriptive research and we use survey method. A questionnaire was used to collect data. This research is considered an academic community. The community consists of graduates of master's degree or higher in accounting at national universities. The questionnaire contains 30 questions to test the hypothesis. In order to test research hypothesis t-test and to ranking them Friedman test has been used. The results show that the broad dimensions such as educational, legal, political and accounting profession retardation influence in public sector accounting. Educational problems in public sector accounting, lack of expertise in this sector, the lack regulations, lack of public sector accounting standards and the lack of budgeting problem, accountability problem, lack of operational and financial communications at the international level, the unwillingness of the accounting profession in the public sector and centralize management in public sectors is 10 sub-categories that we test and confirm. Lack of public sector accounting standards and, the reluctance of the public sector to accountability and budgeting problems as the most important factors and obstacles to the development of public sector accounting.

Gross domestic production as one of the macroeconomic variables is considered as an economical information indicator in money and capital markets. Such a component stems from the important financial sector underlying premises of the social economy and it is usually applied in the financial economy evaluations and analysis in every country. The objective of the current study is to survey the relationship between the gross domestic production and capital risk factors (value, size, debt to assets ratio, stock return and market risk premium). To do so, the study variables have been evaluated by taking advantage of a multivariate regression model based on the seasonal data and a portfolio consisting of the data for 42 seasons. The results obtained in the hypothesis rests section of the study show that there is a very weak and faint correlation between the independent and dependent variables growth; also, based on p-test it has been found that there is no significant relationship between gross domestic production growth and the output obtained from the risk factors, including value, size, debt-assets ratio, market risk premium and the seasonal return.

The purpose of this research is to investigate the relationship between changes in profit and loss account items and market value added changes in companies admitted to Tehran Stock Exchange. The research method in this research is descriptive-correlational and in terms of its purpose. The method of data collection has been library studies. In order to test the research hypotheses, Pearson correlation coefficient and success rate test in society have been used. The results of this study showed that there is a relationship between changes in profit and loss statement items and market value added changes, and there is a significant relationship between changes in income, cost and operating costs with changes in market value added in the companies studied.

The aim of this study is to investigate the effect of Earnings Targets and managerial incentives on Intensity Cost Sticky In companies listed in Tehran Stock Exchange. For this purpose three hypotheses are developed and data on the 120 companies in Tehran Stock Exchange for the period between 1384 to 1393 were analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results showed that there is in companies listed in Tehran Stock Exchange phenomenon Cost Sticky and In case of the presence of incentives to meet earnings targets (incentives to avoid losses, incentives to avoid earnings decreases and incentives to meet earnings forecast), Intensity Cost Sticky is reduced. Additionally, managers for an amount equal declining sales, cut costs more aggressively in the presence of incentives to meet earnings targets than absent these incentives. Also, the results showed that motivation to meet earnings targets last year, Caused increase of Intensity Cost Sticky in the current period.

Accounting literature suggests that economic conditions in response to good news and bad news related to the company's investors affect and this leads to a change in the behavior of corporate financial reporting. In this study, aspects of the business cycle is taken into consideration and Accounting conservatism the information content of accounting earnings reaction to changes in the business cycle is examined. The sample consists of 145 companies listed in Tehran Stock Exchange for the years 1381 to 1393 are based on weighted average of the total market was divided into periods of boom and bust. The results based on the model, developed by Basu for accounting conservatism and Harris Aston model for the information content of accounting earnings indicate that test the hypothesis that these two variables react to changes in economic conditions. Also during the recession than in boom periods, more accounting conservative had been applied.

Current study aimed to investigate the impact of the importance of working capital management. In this research, the repayment period of payable accounts, period of inventory turnover, period of receiving demands, and conversion of circle of cashes have been considered as components of working capital management. Data of the study were collected from 64 companies of car industries and producing parts, petrochemical industries and chemical materials, and stock exchange of Tehran between years of 2002 to 2013. Company size (with sale natural logarithm scale), sale growth, the ratio of financial debt, and liquidity have been considered as control variables. Using statistical regression method with combined data, research hypotheses were analyzed. Obtained results indicated that the period of receiving demands, period of inventory turnover, and conversion of circle of cashes, and repayment period of payable accounts have negative and significant impact on the profitability of companies. Therefore, managers can increase the profitability by reducing period of receiving demands, period of inventory turnover, and conversion of circle of cashes, and repayment period of payable accounts.