The Financial Accounting and Auditing Researches
Year:2010 | Volume:2 | Issue:7|Papers Count:8

Main objective of this research is to make a comparison between impact of total productivity, Du Pont Ratio system and the Tobins Q ratio which originate from economic, financial management and assimilating approaches, respectively, on assessment of managerial efficiency of organizations on other 2 criteria under the titles of earning persistence and cash flows that originate from accounting approach. For this purpose, 2 regression models have been designed and tested. On the other hand, aim of this research is to find alternative criteria with various approaches that are appropriate for each one of the two criteria, earning persistence and cash flows in assessment of managerial efficiency. Statistical population of this research is composed of 55 corporations that were accepted in Tehran stock Exchange in 1997-2008. Research consequences show that the effect of Sumanth total productivity model on earning persistence and cash flows is not more than Du Pont Ratio System and the Tobins Q ratio and cannot use as a comprehensive method in assessment of managerial efficiency singly and using of each method singly, leads to various decisions.

Inverstor who have intend to inverst in common stock when the investment should do extensive studies, because they conversion their agiiile assets (cash) to the common stock. in fact, if their hands regardless of the factors, proceed to investment will not be paid desirable results from their inverstment.This topic more in countries who has efficient stock market, feel less need for expert study. Because the market price of securities in such markets is very close to intrinsic value (real) in better words stock market price is appropriate index to real value securities. The main factor in the decision that investors put their interest is rate of return in other words; the main goal is profit for investors from investing. Therefore, they investment in parts that make more profitable. In this research the relationship between changes in balance sheet items, profit and loss and volume of transations with the stock yield affiliated companies in tehran stock exchange have been studied. The overall goal of this study is whether this issue between balance sheet items variations and changes in profit and loss and volume of transactions with companies accepted the changes in efficiency tehran stock exchange has a significant relationship or not? This research followed that with real data analysis can attempt to extract the criteria by which investors are able to compare shares and stock write can buy with more confidence.

Paying attention to the cost and benefit of each plan and its cost - effectiveness at the outset of the activity as well as obtaining a clear picture of activities to be performed on reaching the prospective goals, are needed in planning and budgeting which will be fulfilled by using financial accounting and cost accounting.The availability of the cost information of agricultural products to be used by management in decision making is essential. To provide the necessary data, establishing a cost accounting system is necessary. The final objective of this research is to present an appropriate model of costing for agricultural products, and thereby, the necessary data related to greenhouse management will be provided. Data collection is based on case study and library methodology and based on the study and investigation of the process of production, and based on accounting theory; the model for the cost of the product is suggested. In order to accept the offered model and the findings Delphi-Test was used and the results were judged by experts and specialists. To gather their suggestions and ideas, an appropriate questionnair was used and this process continued till a general agreement on it was reached.

In this paper, we examine relation between Auditor Switching and Accounting Conservatism over a 7- period in 56 firms in Tehran Stock Exchange. We report evidence that the effect of independent variables of Accounting Conservatism, Earnings Management, Altman’s Z and the size of the company on the dependant variables of auditors switching has been analyzed and tested through Regression Logistic Method and ANOVA. The result of the research shows no meaningful correlation between the independent and the dependant variables.

Financial auditing is recognized as an instrument to improve the quality of financial statements of banks at different periods of accounting. In this respect, large sums of money are spent annually for conducting such kind of auditing. Thus, this is expected to provide banks with fruitful results.The present research has studied the usefulness of the paragraphs of independent auditor & legal inspector report in the transparency of financial statements of governmental commercial banks and is considered as an applied research. The population of research includes 30 casess of Paragraphs of auditing report which have been examined through binomial distribution statistical method during the years 2003 to 2007. This research includes a main hypothesis and four subordinate hypotheses.The research result indicated that the main hypothesis was rejected. Removal of paragraphs during the years under study has resulted in the lack of transparency of financial statements.

Security exchange has a particular spot in the country's financial system and development of capital market depends on this institutes activities within the country. Accumulating small amounts of deposits and available liquidity, and guiding them toward the producing goods and service process in the country are two significant usages of the security exchange. Investors who take part in the security exchange include a vast variety of people that always are trying to decrease risk and increase proportional return. Thus recognizing the factors which effect the return on securities has a material effect on more in deeps analysis and making more proper by the investors. So in this case we study the effect of five important macro-economic variables on the total risk and returns of the enterprises admitted in Tehran Security Exchange under cement, petro chemistry, and automobile industries within 1377-1389. The aim of this study is to recognize a balance relation between macro-economic variables and their effects on the total stock return. This thesis studies includes seven hypotheses using relation and inflation-stock return model. This study suggested that there is not correlated relation between the total risk, returns of the stock and macro-economic variables for enterprises admitted in Tehran Security Exchange.

In response to worldwide large business failures, Risk Based Audit (RBA) has been dominant approach in recent years to fight with frauds. The assessment of detection risk is central pint of the RBA and affects directly effectiveness and efficiency of resources distribution in auditing, auditing quality and selection of strategies. Iranian auditing environment is influenced by the perception of two groups of independent auditors that is auditors employed in Audit Organization and employed in audit firms. The perception of risks by auditors could affect the risk assessment directly and as a result could influence on different procedures and strategies and finally different resource distributions, by the different groups of auditors. Hence in this research the difference between auditors' perception in two governmental and private sectors has been investigated.The statistical population is consists of independent auditors who are members of IACPA. The sample was selected by randomly sampling which includes 64 auditors. The results indicate that there is significant difference in auditors' perception of affecting elements on control and detection risks in the two sectors, while there is no significant difference in auditors' perception of affecting elements on audit and inherent risks. Research literature indicates that affecting elements on inherent risk comes from external factors and are not related to auditor’s perception. However, detection risk is also related to individual and internal characteristics of auditors. The research results present also that. The most affecting factors are influenced by auditors themselves. The research results could help progress the objectives of RBA in Iran by clarifying the differences in viewpoints in Iranian auditing environment.

After joining of article 272 in correction articles from law of indirect taxes authorized (approved) on the date of 1380/11/27 according Iranian calendar possibility (likelihood) of recognition tax by auditing organization official accountants and auditing association who is the member of official accountants society was prepared the mentioned people above at the time of arrangement of repeating have to take in to view object. Like comment to sufficiency of documents and according to the contacts of law and regulations. in connection with auditing and ordering the principals and models and also settling the income of taxable. standards of accounting income of bases of draftable tax on bases of law Indirect taxes according to notes one and two articles 272 G.M.M after the date of approving recognition of tax on the way of the tax organization affairs or mentioned people above in the first article 272 will be done mainly justice and fair with passage of time of recognition is imagined.The both group mentioned above (tax surveyors and official accountants) the main difference of opinion in the connecting with article 148 G.M.M in requiring expenditures can be acceptable.In this research we are looking for on the accounting of creating those differences and study it. as becoming deter minded the cause of difference can help and let the lawmakers emendation of law or compilation executive regulation and also let and help the peoples standard in compilation of standards in accounting and auditing and also make the almost ready to prepare a suitable bed for assignment tax fairly by investigators should be prepared.In this research on, accounting of exploratory interview have been done searching questionnaire was adjusted between two groups of tax surveyors and official accountants have distributed. but result of this researching show there is such a differences between independent accountants and tax surveyors according to exploration.