JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2016 | Volume:5 | Issue:17 |Papers Count:13

This study analysis the thesis master's degree in accounting in ten areas 1-sex of students, 2. sex of teacher (s) Help 3. Distribution place Thesis 4. Distribution of the city that was the end of a population in the city 5 Statistical result 6. The software used in the analysis of the thesis 7. tool for collecting, 8. Purpose 9. The content of the thesis 10-Type universities (public and Islamic Azad) in Iranian universities deals. This approach aims to identify the type of content is a master's degree in accounting. The population of 600 copies of accounting Master's thesis, University of Tehran, Chamran, Shiraz, Islamic Azad University, Science and Research Branch, Center of Tehran is during 2014-2009. Methods using content analysis and quantitative statistical analysis. The results indicate the end of a made man male students and teachers than female students and teachers were significant differences in the priority. Place on the distribution of theses, Stock Exchange and the performance of the thesis, Tehran, is a priority. The most significant Aznzrntayj theses done, kind of common software applications and analyze the thesis, the SPSS software. The most common tool for gathering data in the thesis, software Stock Exchange and The subject matter of the thesis, the subject of accounting. The aim of the study was to investigate the 9 most objective theses, objective analysis (semi-empirical), respectively.

Bribery is one of the ethical problems of the society and is considered as a distinct sign of fiscal corruption. Just like other people, auditors may be exposed to this ethical problem. Hence this research is focusing on the relations between ethical orientation and the tendency toward bribery in case of certified auditors in 2014. The goal of this research is assessment of ethical orientation and its relation with the tendency to bribe among the auditors in private audit firms. Regarding nature, the present research method is descriptive and conceptual. To test the research hypothesis the multi varieties regressions is used. Results of the study show that there is a direct relationship between relativism view and the tendency to bribe among the auditors in private audit firms. In contrast, there is a negative but significant relationship between idealism view and the tendency to bribe among the auditors in private audit firms. Also, the evidence from the research showed that among the auditors working for the private audit firms, those who are younger and less experienced, are more liable to bribe.

This study examines the impact of the audit on audit fees in the public and private sector companies listed on the Stock Exchange In a 7-year period from 1385 to 1391 and deals. Methods of correlation, And to evaluate the impact of the audit on the audit fee in the public and private sectors of the multiple regression model is used. Auditors working in both the private sector and the separate audit, After collecting and processing information sectors, comparative taken place between them. The results indicate that the audit fee and audit in both the public and private sectors and a positive correlation. Also among the variables of auditor tenure, expense reports, firm size, leverage and audit fees in the private sector, there was a significant relationship. But there is no significant relationship between ROA and Audit Fees, The public sector is also changing the term of office of auditor, audit fees have a significant relationship with firm size. The variables reported losses, return on assets and debt are not directly related to the audit fee.

The purpose of this study is to investigate the relationship between conservatism in accounting practices, earnings response coefficient companies accepted in Tehran Stock Exchange in the period 2009-2013. For this purpose, the systematic elimination of 142 companies have been selected as examples. This study is a descriptive-correlation and data used in this research is panel data. To test the hypotheses, a multiple regression model to select the most appropriate model of panel data was used from Chow and Hausman test. The results show that the conservatism in accounting policies and earnings response coefficient is negative and significant relationship.

Securities and Exchange Organization (SEO) of Iran has newly ranked audit firms into four categories (first, second, third and fourth). Based upon the instructions of audit firms’ ranking issued by SEO, the audit quality of “ First” category audit firms is more likely to be higher than that of audit firms of other categories. However, an unanswered research question is whether or not such claim of the SEO is correct. In an effort to respond to the question, the present study examines 1, 706 firm-year observations collected from annual reports of firms listed on Tehran Stock Exchange between 2001 and 2010. The type of audit opinion and the number of audit remarks embedded in audit reports are utilized as the two measures of audit quality. Multivariate regression analysis reveals that the audit firms of “ First” category do not issue modified audit opinions more than audit firms of other categories. Nonetheless, the main findings indicate that the number of audit remarks embedded in modified audit reports audit reports is higher for the audit firms of “ First” category. The results of the present study are robust after utilizing several sensitivity tests.

In recent years, the costs of Information Technology (IT) practices have been increasing quickly on the wake of technological complexity and more market-oriented strategies which make the value chains of the corporations more complicate. Most of these costs do not associate with the products, but to the customers of market segments and distribution channels. This paper presents that the firms are going to pursuit to realize the sale price of their products and services. That is why the procedures of market-driven cost and customer-driven management have found popularity. This research is one the applied researches and the aim is to explain costing approach based on activity as a process and accounting tool of the strategic management as well. For this reason, a new model of costing is introduced as Cascade Costing, by which the customer orientation is added to cost management processes based on activity – driven costing approach. In this paper, we will arrange a case study on IT department of one of the United Arabic Emirates (UAE) banks which uses developed model of activity-based costing. We also will explain how activity-based costing method promotes to a process that compares the performances of different customers; in other words, we describe Customer – Driven Activity-Based Costing. Finally, as a consequence, in order to compute profit more precisely, it is better to use developed approaches of activity-based costing than traditional alternatives. To do so with greater ease, we can consider using of cascade costing approach as well.

Now, more than ever, commercial organizations need accountability, flexibility and environmental compatibility to maintain their competitiveness. Therefore, This study has attempted to implement the contingency theory by examining the relationship between environmental uncertainty and management accounting practices (MAPs) provide a better understanding of the effectiveness of MAPs. Dimensions of the environmental uncertainty, including dynamism, heterogeneity and hostility. Also, MAPs into three categories of practices costing, budgeting and performance evaluation are studied. Required data has collected through questionnaires distributed among 34 manufacturing firms listed in Tehran Stock Exchange and using partial least squares (PLS) method of structural equation modeling has analyzed. The results show that the environmental uncertainty has a positive impact on the usefulness of MAPs. Also, the results indicate that the usefulness of MAPs have a positive impact on firms performance. In addition, environmental uncertainty through usefulness of MAPs have a positive impact on firms performance.

The significance of risk and performance indicators during the firm’ s life cycle is different according to the life cycle theory. On the other hand Ohlson prediction and valuation models (1995) are based on firm book value, accounting profit and the assumption of "randomized, balanced and stabilized abnormal earnings". In this study which is aimed to review the ability to improve the Ohlson valuation model considering the firm’ s life cycle variable, a sample of 110 firms listed in Tehran Stock Exchange between 2003 and 2013 was selected. Using Park and Chen (2006) methodology, the life cycle was divided into three stages and then, considering the firm’ s place in the life cycle, prediction models of abnormal earnings and Ohlson firm’ s valuation (1995) were adjusted and afterward the adjusted models were compared with the initial model in two short-term and long-term estimation periods of 5 and 10 years, respectively. The results show that during both estimation periods, the adjusted model has a better performance in predicting abnormal earnings and firm’ s valuation compared to the initial model, however during the 10-year estimation period, the two models’ estimated values were significantly less than actual values.

This study to investigate the unconditional conservatism on value relevance of accounting information on the Tehran Stock Exchange (TSE). The methodology is a data-gathering method and correlation by using multiple regression and a sample including 1000 years-firms during 2001-2012. Dependent variables include net income, book value of equity, unconditional conservatism, debt ratio, loss and size of company. Independent variable is market value of stock. The results show that the conservatism is increased. And conservatism

This research investigates the relationship between sensitivity of external resources and cash flow with an emphasis on financial constraints and tangibility Tehran Stock Exchange (TSE). The population of the study consists all firms listed in TSE. Sample of research include 71 firms which is studied during the period of 2005 to 2013. The results indicate that not only there is not a significant relationship between sensitivity of external resources and cash flow, but also financial constraints and tangibility is not effective in this relationship. In addition, the results indicate that there is a negative and significant between assets tangibility and external resources which in that with increase of tangible assets, external financing reduces and vice versa. Finally, the results show that there is a positive significant relationship between firm’ s growth and assets tangibility with external financing.

Audit clients’ investment opportunity sets (IOS) include firm-specific opportunities that are unique to the client, as well as opportunities generalizable to the client’ s industry and opportunities even more generically available to all firms. The purpose of this study was to investigate the relationship between investment opportunities for clients and audit fees of industry specialists and non-specialists, According to the framework provided by Cahanet al (2014). Research to test hypotheses of financial data of 90 companies listed in Tehran Stock Exchange in the period from 1386 to 1391 have been used. The results showed that test hypotheses Special IOS distinct role in the pricing of audit services to audit and audit risk when requesting further fees such fee increases. Furthermore, in cases where the customer has the IOS that are distinct from other companies, Industry specialist auditor to audit fees are set lower.

This research investigates the scientific behavior of PhD and M. A accounting graduates in Shiraz & Tehran Universities in terms of how they use information resources. Research method used in this study is citation analysis. This study attempts to determine the main resources used by students in terms of language, format, and publication, use of available resources in libraries and research activities of faculty members in faculty of management by analyzing the obtained information. (128 dissertations)Ninety five M. A and seventeen PhD dissertations with 7329 references are studied and the results show that these graduates have referred to articles 49. 93 percent more than other information resources and they have used Persian resources 59. 68 percent more than the English resources. Printed resources have been used 86. 28 percent more than internet sources, respectively. Furthermore, 56 percent of references are among available resources in library collections and12 percent of them relate to scientific works of faculty members.