JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2012 | Volume:1 | Issue:2|Papers Count:9

In relation to the formation of Iranian Association of Certified Accountants and the election of Audit firms that are entrusted by society, the competition among the firms have been increased and they are trying to increase their income by the means of delivering different services, and for this purpose, these firms are inclined to give some non-audit services to their client.So, the purpose of this study is analyzing of affect of non audit services which simultaneously are being done with financial statements by auditors that is based on financial audits report.The method of gathering data is inductive and analysis. The statistical society are all of audit firms Iranian Association of Certified Public Accountants (IACPA) in tehran and the test of researcher hypothesis of chi-square tests and kolmogorov-smironov test through SPSS software program has been used.Research results represent that when the four type of non-audit services are being done with financial audits simultaneously by audit firms firms, auditors here less likely to issue unmodified reports.

Investors may be faced with a variety of opportunities for investment. All those who are looking to put their resources to work in parts with equal risk, the highest returns ever will. The basic question is whether the proper measure of corporate performance evaluation is favorable to investors in identifying investment opportunities to help. Different kinds of indicators are used for evaluating the performance of the companies. In this study, three indicators: indicators based on value, profit-based indicators and indicators based on the liquidity, return factors have been investigated. The population in this study, the companies listed in Tehran Stock Exchange (TSE) during the years 1380 to 1387.The results show that at 95% confidence level, the top three categories of meaningful relationship with their returns. Finally, a model for the determination of stock returns using a variety of indicators is presented.

Financial reporting is the basis for economic decisions that affect the interests of the organization and the owners; however, there is a lack of research regarding the factors affecting the quality of financial information. Due to the importance of information, this study investigates the impact of intellectual capital on the financial information quality. Because in today's knowledge-based economy, intellectual capital accepted as major factor of generating sustainable competitive advantage and superior financial performance.Data of intellectual capital and quality of financial information (QFI) was gathered for 94 firms in the Tehran stock exchange, over ten year period of 1380 to 1390. Structural equation modeling, PLS (Partial least square), was used to test the relationships hypothesized.The result show that intellectual capital has significant effect on QFI and intellectual capital's components could explain 50% changes on QFI. Among of these components, structural capital efficiency has more effect on QFI. Human capital and physical capital classified in later degree. Furthermore organizations should pay more attention to intellectual capital that one of the powerful resource to improve their business performance, because prepare qualified financial reports lead to better decision made by users.

With the development of networking capabilities, there is an enhanced opportunity for sharing information and knowledge world-wide. For an organization to survive, there is a great need for its continuous renewal through the introduction of new, innovative products and processes that are based on new knowledge. As a result, the management, measurement and reporting of intellectual capital have attracted a lot of attention in recent years. Reporting of intellectual capital can lead to more efficient decision-making by managers, shareholders, government and other stakeholders.This paper aims to examine intellectual capital reporting in annual reports and determine the relationship between intellectual capital reporting and size and partnership of firms.In order to determine the types of intellectual capital items which reported in annual reports, the content analysis method was used. To test the relationship between disclosure of intellectual capital and firm’s industry, Spearman Test was conducted.The sample of paper consists of 50 companies which listed in Tehran stock exchange for consecutive years 1387 and 1388.The findings showed that in 1387, external capital and in 1388, human capital had more reporting. There is a significant relationship between intellectual capital reporting and size and partnership of firms.

Service knowledge management system, is a system for identify valuable resources and external knowledge, a systematic design of extraction processes, documentation and knowledge process to automatically insert new knowledge, reinforce the ongoing knowledge and remove obsolete addresses and in the process of knowledge transfer, it will move to other parts of the organization. Human factors (culture, motivation, user friendly, training and management style) and organizational factors (organizational maturity, strategy, organizational structure, resources, constraints and evaluation) are Importance of each indicator on the success rate of implementation SKMS and to evaluate these with each others. As a result, it was proved, human and organizational factors have the same impact on the successful implementation of SKMS.

Main goal of this paper is Investigation and comparative between Accounting model information content with economic model for operating cash flow in Tehran exchange.Result shows that meaningful relation between CVA, Net profit with operating cash flow. Also result paper show that for operating cash flow forecasting have equal information content based on two models.

Corporate governance is one of the most important issues in monetary and financial institutions; So that weak and inadequate attention to proper corporate governance is known as one of the fundamental causes of financial crisis during 2007-2008 in banks. Corporate governance refers to the complex relationships that exist among the stakeholders of an organization and has an effect on how to manage and monitor it. In this study in order to develop a strategic plan, a survey of the establishment of corporate governance in banks in both the power and charm forms, in case of attractiveness in the banking market in the state and future situation and the bank's competitive position in the desired position were analyzed. Present research is applied research and information and data collected from a descriptive and analytical study. The result indicate significant gaps in the indices of the criterion of observance of corporate governance principles based on the bank's competitive opportunities and threats in state and future position, Strengths and weaknesses the bank for both existing and desirable position. In order to achieve the objectives of the study and interpretation of the gap in levels of the criterion of observance of corporate governance principles, according to research findings, practical recommendations were presented.

Useful information is the base of decision of people who participate in capital markets. Accounting standard setters have always tried to reduce information asymmetry among investors and management of firms in order to make financial statements more useful for users. In this paper we examine how information asymmetry affects on dividend policy. It is anticipated the more information asymmetry, the more dividend as a signal to the market. In this research, bid-ask spread through 21 days before income annoycement is applied to measure information asymmetry. The numbers of sample companies are included from 97 observations during 2008 to 2010. Results show that there is a positive relation between information asymmetry and dividend policy while it confirms the signaling theory for dividend policy. In order to assure outcomes, the effects of control variables such as firm size, profitability and risk, are considered. Ultimately, findings demonstrate, that increasing of information asymmetry causes the growth in dividend payouts.

The main basis for decision making in the stock market participants, information on the companies listed, are published. Correct decisions in the securities market subject to release information, important, and also be able to be complete and understandable. If information is not disclosed properly, without a doubt, the market price discovery mechanism will not work correctly priced securities will not perform the desired manner. The actual result is reasonably prices and predict future trends and overall market transparency and fairness will be questioned. Of this question as a question in the minds of researchers has been formed to investigate whether the quality of information disclosure of listed companies on the Tehran Stock Exchange properly or not?Statistical Society, investors in stock market data collection methods, questionnaire, which is based on disclosure of executive instructions Center has been set.The results show that the entropy of the matrices of the neutral point of view of investors, the importance of having the first priority, second priority is adequate disclosure, and capable of being verified is the last priority.Hypothesis testing shows that the information provided by companies contain characteristics of being correct, the content preference on the form, being impartial, useful in the evaluation procedure stable, feature comparison, but in terms of investors, the information provided, completeness properties, timeliness, and usefulness in predicting disclosure is not enough.