The Financial Accounting and Auditing Researches
Year:2016 | Volume:8 | Issue:30|Papers Count:8

The real earning management (REM) is one of resulting interest conflict between owners and management that management be have responsible to owners it. The management stockholders is effected of way adapting internal found. The aim of research recognition relationship between real earning management (REM) and cash of holding in research for measurement REM at models (Roychowdhury and Gunny). And for measurement relationship cash holding with earning management used at adjusting models (Opler and Fama, French.). For hypothesis examination used by liner regression and (EGLS OR OLS). The resulting represents is relation positive and signification between REM and cash holding and investors decreases cash holding in firm REM.

Investors always tend to be aware of the success of managers in applying their investments. They want to know that how much value is provided by their investment. Analysers seek criteria to maximize organization value and increasing investors ‘wealth taking into account the capital expenditure and the rate of investment return. This research investigates investment opportunities and cash value added and in this regard, in determining investment opportunities, factor analysis of three variables namely,growth rate of market value of total assets, and market-to-book value of total assets are investment intensity used. Findings of this work show that investment opportunities in companies with high and low opportunities and in companies with high opportunities, have a positive and meaningful relationship with cash added value and in it have no relationship in companies with low opportunities.

The aim of this study is to investigate the impact of CEO's financial knowledge on earnings management and whether CEO's with financial knowledge engage in more or less earning management than others. In doing so in 130 companies listed in Thehran Stock Exchange we distinguish between accrual-based earnings management, and real earnings management. Multi-variables pooled/panel regression models and equality of means test are applied.Findings indicate that CEO's financial knowledge does not affect earnings management. In addition, we find no difference between earning management in companies with CEO's financial knowledge than those without such experience.

This paper investigates the impact of Audit Opinion and Audit Opinion Improvement on firms' stock price and trade volumes in Tehran Stock Exchange (TSE) It is assumed that Audit Opinion and Audit Opinion Improvement reflex good and bad news about firms. The sample consists of 75 firms listed in TSE. The Statistic Method is Pooled Data Regression. In order to quantify Audit Opinion Improvement, Li and Wu (2004) method was employed. The results show that there is a positive and significant relationship between Audit Opinion and firms’ stock prices and trade volumes. Audit Opinion Improvement is also positively correlated with stock prices and trade volumes. Results show that auditors’ reports have information content in TSE and investors consider its type and improvement in their decision making.

In the accounting literature, research has been done on financial leverage and earnings management. The results show that in spite of financial leverage, companies tend to manipulate earnings through earnings management activities. This study investigates the relationship between financial leverage and variety of earnings management of 107 firms were examined and various measures of earnings management, including Jones and Kothari accruals management, real earnings management and the overall level of earnings management were investigated. Financial leverage and types of earnings management are the independent and dependent variables respectively. Results of multivariate regression model using panel data methods reveal no connection between financial leverage, Jones and Kothari accruals management and the overall level of earnings management. However there is a significant correlation between financial leverage and real earnings management.

This paper attempted to answer the question of Product market structure for client companies have any significant effect of the on auditing costs. Audit fees as Auditing Costs is independent variable and Product Market Structure indexes as dependent variable includes Herfindahl-Hirschman Index, Lerner Index, Modified Lerner index. Three main hypotheses to answer research questions and research goals were developed. The companies listed in Tehran Stock Exchange was used as the statistical community. To test the hypotheses panel data regression analysis was used. Block holders to enhance accountability and transparency, on the other hand managerial stock ownership with reduce the agency problems in the same way will increase and reduce audit costs.

The main objective of this research is to examine the relationship between organizational culture based on Hofstede's theory on auditors'work commitment, regarding the influence of cultureparticularly organizational culture on moral responsibility, professional conduct, negligence and lack of accountability of auditors.The study is conducted in 1393 and population was auditors working in the private sector audit firms and auditing agency. The data have been collected through the standardized questionnaire and analyzed using correlation and different statistical methods. Research hypotheses were also examined through correlation analysis and binary logistic regression. The study consisted of four hypothesis. The results show that among Hofsted' svariables there is only relationship with uncertainty avoidance and commitment. The results indicate that by increase in uncertainty avoidance the auditor work commitment reduce. Also, if the auditors' gender was male, the work commitment would increase. If the auditor works in private sector audit firms, its work commitment will increase. Since work experience has positive relationship with work commitment, thus we conclude that the more work experience in auditing profession, the more work commitment would be yielded.

The present study examined the relationship between capital structure and life cycle, manufacturing companies listed in Tehran stock exchange deals. The independent variable in this study, is capital structure and related variables including published stock, net debt and retained earnings, and firm size is as a control variable. Data collection and the is library and documentation of financial statements. Using systematically exclude method 81 company selected as sample, Prime using the Park and Chen method (2006) Companies were classified to growth, maturity and decline and then hypothesis of each companies using statistical methods to analyze correlation and multiple regression were tested. Results of 486 years-company shows a significant relationship between capital structure and life cycle, manufacturing companies are listed on the Tehran stock exchange. As the survey results show that firms in the growth stage, maturity and decline tend to order their financing through debt (bank loans), the issuance of stock and retained earnings (internal resources) to resolve. The overall results show that the pecking order theory shows, financial patterns of growth and decline companies more better than Matured stage companies in Tehran stock exchange.