JOURNAL OF ACCOUNTING AND AUDITING STUDIES
Year:2021 | Volume:10 | Issue:39|Papers Count:7

This study aims to provide a model of characteristics of management accountants’ professionalism (professional affiliation, professional dedication, social obligation, professional autonomy, self-regulation, specialized knowledge, Professional knowledge and skills, Honesty and commitment to professional behavior) based on ethical judgment (relativism, contractualism and moral justice). The data of this study were collected based on 349 questionnaires and hypotheses were tested using pls software and structural equations. The results of this study increase the understanding of how and why promoting management accountants’ professionalism through professional training and socialization improves ethical judgment. The results also showed that management accountants is recognized as an independent profession that the information provided by them is useful for internal and external users.

The aim of this study include cross-sectional predict stock returns by two momentum strategies " the timing of 52-week high price " (RR) and momentum "the highest price 52 weeks" (GH) is. To test the predictive power of the information strategy the 143 companies listed on Tehran Stock Exchange during the years 2002 to 2013 were used. To test the hypotheses of the regression data have been mixed. The results suggest that "the highest price 52 week schedule" and "the highest price 52 weeks" are able to predict future stock returns. The findings show that future stock returns is the function of the measures taken momentum. The aim of this study include crosssectional predict stock returns by two momentum strategies " the timing of 52-week high price " (RR) and momentum "the highest price 52 weeks" (GH) is. To test the predictive power of the information strategy the 143 companies listed on Tehran Stock Exchange during the years 2002 to 2013 were used. To test the hypotheses of the regression data have been mixed. The results suggest that "the highest price 52 week schedule" and "the highest price 52 weeks" are able to predict future stock returns. The findings show that future stock returns is the function of the measures taken momentum.

Given the growth and development of factories as well as the pollutants associated with them, environmental management and environmental performance have been developed as significant concepts in the global discourse in recent years and the importance of the environment is an important benefit to society and the success of the unit has a commercial. Over the past three decades, companies, communities and economies around the world have paid close attention to corporate environmental responsibility issues. Environmental accounting has developed as one of the accounting sub-sectors over the past years, and with the increasing focus of the community on environmental issues, accounting will play a special role in measuring the company's performance. In this research, the concepts, objectives, applications, reporting and environmental accounting and the advantages and disadvantages of environmental accounting will be discussed.

Objective: This research analyzed the impact of economic complexity index & economic growth and interaction between them on managers’ incentives to manage earnings in financial reporting using discretionary accruals. Methods: Earnings management is assessed using discretionary Accruals. Also, economic complexity index and economic growth in gross domestic production variation are considered as macro economic criteria under environment uncertainty. Research population includes 166 firms listed in Tehran Securities & Exchange over the period March 2012 till March 2019. Hypotheses analyzed through multivariate regression models using panel data with fixed effect, generalized least squares and autoregression method. Results: Findings illustrated that manager incentives for using discretionary accruals to manage earnings is a direct function of economic complexity index, but an inverse function of economic growth in gross domestic production; In addition, supplementary evidences indicated that economic growth in gross domestic production caused to weaken the relationship between economic complexity index and earnings management. Conclusion: In fact, more economic complexity index based on production diversity & ubiquity caused to more earnings management; however, more economic growth based on gross domestic production caused to less earnings management. As a whole, results showed that macro economic criteria under environment uncertainty are effective factors on earnings management in firms’ financial reporting. Therefore, these findings can improve to assesse the role of economic challenges and its consequences on managers’ policies and decisions.

The present study investigates the accounts receivable analysis from the auditor's point of view and its simulation. The statistical population of the present study is two groups of undergraduate and graduate students who have spent the audit lesson, and the opinion of about 20 students in both groups of undergraduate and graduate During the academic year 2019-2020 was analyzed. The method used in this study is a descriptive survey method (One of the most common quantitative research methods) which has been prepared and distributed for this purpose. Then the interviews were analyzed and analyzed using qualitative (Qualitative data means data extracted from open questionnaires) data analysis. The simulated simulation was carried out in the present study and can help students understand concepts such as (1) certification process; (2) Alternative practices for receivable; (3) Assessing the Evidence of Auditing; (4) Obtain the worksheet evidence; and (5) understand the statistical sampling as a tool for risk management.

Improper ethical climate in organizations can cause moral damage to accountants and auditors, and affects on their ethical decisions. The purpose of this study was to investigate the effect of various of ethical climate on trauma (psychological damage) inflicted on accountants and auditors of banks. For this purpose, the Housing bank was studied. Mixed research method was used to conduct this research. In the qualitative part of the statistical sample, eleven banking experts were selected non-randomly and purposefully. They were interviewed using a semi-structured questionnaire. Eighteen indicators were identified to measure five types of ethical climate and nine indicators were identified for three types of factos affecting accountants' trauma. The research method was quantitative, descriptive and correlational. Based on the data obtained from the interviews and three questionnaires, the ethical climate of Victor and Cullen, Elonen's organizational trust and Podsakov's job performance, the questionnaire was prepared and distributed among eighty-four accountants and auditors of the Housing Bank. The results showed a positive and significant effect of instrumental climate and a negative and significant effect of professional, supervisory, independent and caring ethical climate on accountants' trauma. Also instrumental ethical climate is recognized as the strongest ethical environment governing accountants.

The information in the financial statements should be in a way that helps investors evaluate the performance of management in terms of maintaining and optimizing the use of resources According to the management ambiguity hypothesis, managers intending to conceal the bad news or their poor performance attempt to present financial reports in such a way that are not simply understandable to investors and stakeholders. Moreover, since tax evasion is profitable for companies, financial statements may be published ambiguously so that the respective auditors cannot discover the facts. This study investigated the impact of financial reporting readability on accrual quality and tax evasion. For this purpose, 174 companies listed on the Tehran Stock Exchange in the 2011– 2012 period were selected as the sample via the systematic removal method. The results of the dynamic panel data analysis showed that higher financial reporting readability reduces tax avoidance, but does not significantly affect accrual quality.