JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2016 | Volume:5 | Issue:18 |Papers Count:9

This research investigates the impact of audit opinion improvement and it is magnitude on disclosure timing of annual and interim financial information of firms listed in Tehran Stock Exchange (TSE). It is assumed that audit opinion improvement is good news about firm. In addition, firms disclose good news earlier than bad news. So it is expected that firms with improvement in audit opinion of current year relative to previous year, issue their annual and interval reports earlier than others do. For this purpose, five hypotheses are developed and tested. The first two hypotheses address timing of annual financial information and next two hypotheses address that of interim financial information. The last hypothesis compares the impact of audit opinion types on timing of annual and interim financial reporting. In this research, data of 95 firms listed in Tehran Stock Exchange (TSE) between 2006 and 2013 are analyzed. This research is descriptive-correlative one which uses panel-data regression to analyze data. The results of hypotheses show that audit opinion type impacts on timing of annual financial reporting. Audit opinion improvement also gives rise to earlier annual financial reporting. The results show that audit opinion type and audit opinion improvement have significant influence on timing of interval financial reports. Results of fifth hypothesis test also show that the impact of audit opinion types is greater on interim financial reporting than annual financial reporting.

Auditing standards on audit quality is one of the most effective components. Although other factors understanding, identifying and removing users, skills and competence of auditors, regulatory and environmental measures and regulations are known to affect the quality of audit services. But auditing standards only factor that is recognized by professional bodies. In this study, we aim to prioritize the elements of the quality of the audit report of the independent auditors' views. Using Fuzzy AHP and the quality of the audit were classified into 8 groups. Test results showed that the most important factor influencing the quality of the audit report is auditing standards. Study result showed the first priority, Auditing organization codification Reference standards audit. The second priority, according to the results of monitoring and control of the rules on accounting and third priority is profession accounting and auditing review. From this study it could be concluded that most of the quality of the audit report on the shoulders of the Auditor Certified Accountants Society of Iran. They can do so by appropriate mechanisms and auditing standards with high quality and appropriate laws have a significant impact on the quality of the audit report.

The main purpose of this study is to investigate the role of current Strategic Management Accounting (SMA) techniques in applying Blue Ocean Strategy (BOS) and identifying possible effects of this type of strategy on SMA and its techniques. This study is a qualitative research that is based on the library of archive data collection approach. Findings show that some of the SMA techniques (including life cycle analysis, strategic pricing, value chain analysis, target costing, kaizen costing and budgeting, ABC, ABM, and BSC) not only are applicable to implement BOS, but also are essential components. However, most of these techniques in assisting strategic management based on the blue ocean ideas require some modifications. That is, SMA for being useful in the formulation, implementation, sustainability and evaluation of BOS requires some improvements. Consideration to the substitutes and alternatives, buyer utility (including non-customers), human, behavioral and intangible factors are the most important required factors for advancement of SMA in this field. Therefore, it is concluded that SMA is affected by color of the firm strategy. However, it still can maintain the usefulness of the information system by some adjustments in its techniques.

This paper tests myopia phenomenon in Iran Stock Market. The myopia means overvaluing short-term earnings and undervaluing long-term earnings by market’ s active investors. Tests of research, rely on a clean surplus accounting based model. This model has some predictions based on market efficiency hypothesis and shows how firm value affects by book value, long-term and near-term expected future earnings. To test the myopia phenomenon, we examined 250 accepted firms in Tehran Stock Exchange from 2005 to 2012. The research hypothesis is estimated by using fixed effects panel data method. By estimating the model and also using Wald test and t-test, we find that myopia phenomenon exists in Iran Stock Market. This shows, Iranian investors give more importance to firm’ s past and its near-term future earnings and they pay less attention to long-term future earnings.

Current research investigates the effect of implementing internal controls instruction on the of financial statements users` trust (including shareholders, creditors, auditors, financial managers of listed companies, and experts of supervisory institution in securities and stock organization). The required data was collected by using questionnaire based on a sample including 181 users. With the help of questionnaire, the type of effect and level of significance of internal controls instruction, dimensions and factors forming it were reviewed within framework of 6 groups including control environment, risk assessment, control activities, information and communication, monitoring, and internal controls report. The Results of data analysis (allying Wilcoxon tests and one-sample T-test) show that all the factors, dimensions and finally all the internal controls instruction have a positive increasing effect on the users` trust and also all of them are significant.

In today's world, large enterprises, geographical and technological development, the temptation of fraud among managers, employees and external individuals associated with organizations and firms have provided. Fraud and corruption, a fact that can not be easily ignored, a problem that causes administrative system to compromised health and consequently high cost of business and society learn to distrust space. The traditional view that the only duty of the government and courts dealing with fraud knows, has no place in today's complex economy. Therefore, it is necessary to except the judiciary and the government, all factors, including managers, employees, auditors and accountants are also in the fight against corruption and fraud actor. (S. amacher, 2011) Given the importance and necessity of monitoring the auditors to discuss the role of corruption and fraud in health administration, this study deals with the issue The population of the study, auditors, senior auditors and audit firms, benefit administrators who guide their number is over 150 people. Using the formula to determine the sample size, the sample for a questionnaire survey of 60 to 95 percent, respectively. Data were collected through a questionnaire containing 46 questions that are appropriate to the objectives of the study were used. The questionnaire was distributed in 06cases, of which 50 were completed and analyzed. For data analysis, frequency distribution, graphs, mean and standard deviation were used as the main tool for doing that is spss software. The findings of this study, the relationship between auditors and the supervisory role of the administrative system of health promotion shows, so that the direct relationship between auditors supervision ( ethics and codes of ethics in accounting, planning, monitoring internal controls and monitoring of internal audit ) and administrative health data ( rule of law, accountability, transparency, integrity ) emphasizes. It is worth mentioning that most of the relationship between health and integrity of ethics and ethical to the 0. 287 was confirmed.

Today, intellectual capital reporting for companies has become a critical issue by transition from an industrial economy and achieving to a knowledge-based economy. Evidence shows that companies voluntarily disclose this information to improve conditions of predicting future position, determining the intrinsic value and reducing information asymmetry. Between several research about the importance of intellectual capital reporting and its impact on various items such as financial performance, market value, etc., cost-benefit analyses reporting of this information is rare. The purpose of this study is cost-benefit analysis of intellectual capital disclosure by companies from accounting experts and masters’ point of view to determine the importance of intellectual capital information for accounting information users and determining obstacles and benefits of information disclosure. For this purpose, the questionnaire designed by Corcoles and Ponce (2013) were sent to 345 members of experts and masters of accounting and 128 questioners were returned. Then statistical analyses have been done by using Binomial and Freidman tests. It was found that the presentation and disclosure of intellectual capital information increases the relevance of information in the financial statements. The lack of information systems for detection and measurement of intangible resources and the high cost of development of such information has been the most important reasons for preventing the disclosure of intellectual capital. Transparency increase and improving the reputation and image of corporations are the main benefits of disclosing this information.

The purpose of this study is to investigate the relationship between value-based management score and financial performance. To gather information about this subject, financial information of 86 companies listed in Tehran Stock exchange for the period 1382-1391 was examined. The companies were sorted based on six main measurement tools. In these ranking, there kind of measurement, value-added, discount cash flow, weighted average cost of capital and return on invested measurement tools were considered. Then relation between VBM’ s score and financial performance score was investigated. The result show there is high relation between VBM’ s score and financial score. Among these tools, value-added tools have the highest relationship.

This paper considers the effect of machiavellisem on professional commitment among accounting student studying in Islamic Aazad university units in Tehran and Karaj at B. A and M. A levels. The statistical data are gathered from 152 questionnaires. The tests of Hypothesis are modeled by multi variable regression, logistic regression and correlation coefficient. The results show that machiavellisem index has a reverse relation with the level of professional commitment. It is also shown that the female students are more committed in comparison with the male students and the married students have a higher professional commitment in comparison with the singles. The research finally rejects the existence of meaningful relations between age and their professional commitment and education level versus professional commitment as well.