MANAGEMENT ACCOUNTING
Year:2015 | Volume:8 | Issue:25|Papers Count:7

This paper investigates relationship between the CEO tenure and firm's value added growth in 94 listed firms on Tehran stock exchange in the period of 2007 to 2012. The research results show a significant and negative relationship between the CEO tenure and the value added growth. In other words, this study shows that by enhancing CEO tenure, the firm's value added growth decreases. Research evidence also confirm a significant and direct relationship between firm's value added growth with return on assets ratio, leverage ratio and sale growth. But, firm size and ownership percentage of major shareholder has no any relationship with value added growth.

In this paper, we used Hurtt's [Hurtt, R.K. (2010), Development of a scale to measure professional skepticism, A Journal of practice & theory. 29 (1), 149-171.] model to clarify determinants of skepticism of auditors. In this research, we focus on exploring concept of skepticism and find relationship between auditors’ characteristics and professional skepticism. We expect professional skepticism of auditors is determined by factors such as self-determination and confidence, suspension in judgment, questioning mind, search for knowledge, and interpersonal understanding. Also, we expect that auditors' professional experience has a positive influence on their professional skepticism. We survey professional accountants in Iran, which is an emerging market, to test our hypotheses. We obtain some support for our hypothesis related to affect of knowledge, self-confidence, and interpersonal understanding on auditors professional skepticism. This study contributes to the literature by investigating the impact of culture of auditors in emerging market of Iran and compare attained results of individual-auditor level with obtained results of other countries.

The term auditor style to determine a unique set of internal working rules each audit firm to perform audit standards and application generally accepted accounting principles between their clients are used. Audit style implies that two companies audited by the same auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different audit firms with different styles.The sample consists of 63 companies listed in Tehran Stock Exchange for the period 2002 to 2013. The tests are based on pairs of firms and a total of 4344 pairs of firms as observations are used. In the present study used correlation method and multiple regression and is performed regression analysis for hypothesis test.The findings show that clients of other audit firms member of certified public accountants society in the same industry and year than to clients of audit organization have more similar in accruals and earnings structure. Also clients of other audit firms in the same industry and year than to their non-clients have more similar in accruals and earnings structure.Finally the findings show that audit style is effective to comparability of financial statements.

Taxes are a motivating factor in many corporate decisions. Recent evidence shows that managerial actions designed solely to minimize corporate taxes through tax aggressive activities. This study was designed to investigate the relationship between some of the features of corporate governance as (Board of duty, Change of Board of Directors and the dual role of Chairman) on tax commitment aggressiveness has been studied. The sample included 97 companies listed in Tehran Stock Exchange during the 2009-2012 and the statistical methods used in the logistic regression model. The results of the study suggest that Board of duty, Change of Board of Directors and the dual role of Chairman is not significantly influence the on tax commitment aggressiveness. But while the tax rate and return on assets, respectively, the relation a negative and a positive on tax aggressiveness.

Given the importance of implementing Resistance economy in domestic of our country and Responsibility of all people (especially academics), this article Tries to enumerate managerial accounting tools which can aid entity’s management to of implementing Resistance economy’s Pillars. Also in this paper explain the relationship between the teachings of Islam and the need for proper use of modern management accounting, and create national culture for it.

One of the main goals of management accounting is to calculate cost price of the products and services correctly and really and this duty has been more prominent in recent years due to rapid development of commercial activities and more competitive markets and manufacturing and commercial activities. Many evidences and results have shown that traditional cost price systems are not able to present information about cost price correctly and one cannot act in competitive markets by relying on them. In this regard, accounting knowledge designed and developed new systems such as activity-based costing system which emphasizes on correct and real allocation of indirect (overhead) expenses. Different researches have been conducted on results of this system in manufacturing agencies and almost all of them have defended this systems and its results. In this research, results of establishing this system in an academic-educational environment. Necessity of this case is one of the main financial challenges which universities face and correct management of these environments requires real calculation of cost price of the provided services. For this purpose, faculties of Biomedical engineering, language and literature of Islamic Azad University, Tehran Research and Sciences Branch have been studied and the obtained results indicate considerable effect of applying this system in educational environments. In other words, application of system for calculation of cost price of the educational services leads to accurate and correct management and pricing of these services.

The purpose of this paper is Meta-analysis of audit Committee independence and financial reporting quality. In spite of general expectation for positive relationship between audit committee independence and financial reporting quality, the empirical researches reveal several inconsistence conclusions. So, we conduct a meta-analysis of the association between audit independence and financial reporting quality in period of year 2000 to 2013. Although we cannot reliably aggregate results across studies in a statistical sense because of inconsistencies in defining FRQ and the absence of replication studies, quantitative review techniques after considering homogeneity analysis (by within-group Q and between-group Q) yield three conclusions: first the use of different FRQ measures in the AC independence literature explains the variation in results across studies. Second there is no relationship between audit committee independence and “earnings management and quality score”. Third there is positive relationship between audit committee independence and “accrual quality, abnormal return, restatement and fraud”.