JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2012 | Volume:1 | Issue:3|Papers Count:10

The present study, compare the views of members of professional groups and experts (including company directors and auditors) in relation to the necessity of a new report entitled "internal control report", aspects of usefulness and its impact on improving financial reporting.The research method used is Descriptive- survey method and according to research subject, statistical population of research including directors of firms listed in Tehran Stock Exchange and auditors employed in auditing organization and audit Institutions. Required information has been collected using questionnaires. For data analysis, use of comparison test of means.The results indicate that managers and auditors have agreed on the usefulness of the internal control report. From the perspective of managers in relation to the voluntary reporting internal controls, improve financial reporting. The auditors also believe that mandatory reporting management in relation to internal controls, financial reporting did not improve. Other results indicate that, between the directors and the auditors' opinion, there are significant differences in relation to internal control reporting.

Fraud is normal penman in business main object of this paper, is investigation data mining & financial fraud based on financial ratios.The results paper indicate that, data mining technique for financial fraud is suitable. Also, this technique as core of manager think for business management at fraud.

This study investigates the relationship between industry specialist auditor and interest rate on debt capital and also cost of equity capital for firms listed in Tehran Stock Exchange (TSE).Prior studies document that industry specialist auditor is one of the indicators of audit quality, so it due to lower cost of equity capital and whereas it decreases information risk therefore it also due to lower interest rate of financing by debt.In this line, for this research financial statements of 91 companies accepted by Tehran Stock Exchange for the period of 2004 to 2010 were analyzed. In this study, industry specialist is measured by using market share approach and for measuring the cost of equity capital; it has been utilized from an industry-adjusted earnings-price ratio. Also the interest rate is measured as financial expenses divided by the average of interest bearing debt at the beginning and end of year. The hypotheses of this paper were tested by using polled regression model. The results indicate that, firms with industry specialist auditor have lower cost of equity capital and interest rate than other firms.

Now a day, more of the world organizations consider outsourcing as a method of cost reduction and income enhancement.Research objective is dialysis ward outsourcing in a governmental hospital with regard to results of financial analysis.Research method is survey and type of study is case study and descriptive. The financial survey was done for first 10 months of 1390 for the ward outsourcing and shows financial balance was negative and the hospital unable to cover the ward costs. The important resean is enhancement of employers costs despite deficiency of employer for active the ward in 24 hours.Looking the results of financial analysis, hospital superior manager decided to the ward outsourcing on studying, outsourcing benefits and dialysis ward outsourced with determining requirements and particular objectives series that contractor must regard and achieve them.

As investment in the universities will effect the investment on human resources, and human capital usually effect on economic growth, So investigating the higher education expenditures and estimating cost functions helps development planners for analyzing the average of quantity growth and human capital improvement and also it can help optimal distribution of " Expenditure and Investment Credit " in the universities.The main goal in this research is investigating and analyzing the different kind of expenditures and estimating the cost function of higher education in Iran. Hence we use expenditure credit and the number of students in non-medical universities (year: 1388) using statistical and econometrics methods and cross section data for estimating cub-douglus and teranslog cost functions.The results show return on scale in these universities. It means that increasing the number of students decrease unit production cost. The second result is about the shape of cost function. It clearly shows cost function of higher education in non-medical universities has a common shape as a quadratic function. Also we have estimated different unit cost for different universities in different level (e.q B.sc M.sc and phD. Students). this is because of oldness, structional factors, the combination of human force or physical condition.

A survey on the relationship between cost reduction, revenue growh strategies, and sustained earnings, earnings quality, and Earnings response coefficients in listed companies in Tehran Stock Exchange, The target of this survey is to show that the companies which achieve and report sustained increase of earnings through revenue growth strategy, have more stable earnings, higher quality of earnings, and response coefficients than those companies which achieve and report sustained growth of earnings through cost reduction strategy.Population of this survey is about 434 companies listed in Tehran Stock Exchange. We have explored 298 companies for 3 years (1384-1387). Result show that companies with revenue growth strategy have more stable earnings, higher quality of earnings, continued earnings, and also higher response coefficients.Finally, it was shown that both quality of earnings and earnings response coefficient are higher when sustained increase in earnings is obtained by both sustained increase in revenue and operating earnings. The hypothesis is confirmed only for companies with three consecutive years increase in operating earnings for each share not companies with less than three consecutive years of increased operating earnings.

In this study, we have documented evidence effect of auditor tenure on earnings quality (conservatism, value relevance, and persistence). The main motivation for this study had been concerns that longer auditor tenure reduces earnings quality. The purpose of this study is to determine whether length of a given auditor-client relationship affect on earnings quality information or not. To test the research hypotheses we have selected 72 companies in Tehran Stock Exchange during the period 2006-2012. In this research Givoly &Hayn (2007) model has been used for measurement of earnings conservatism. In this research it has been used past four periods financial information in order to reduce measurement error of auditor tenure variable, and also value relevance and reliability of earnings for each year, has been estimated by time series regression for five years periods. Using regression analysis, results indicated no significant effect of auditor tenure on earnings quality. Thus, mandatory auditor rotation policy is not effective to improve the quality of earnings.

The auditing reports are important basis to assessment, fainance health and operating economic entity, thus the main aim of this research is identifying the causes of issuing of unacceptable auditing reports (conditional, non-statement and rejection) by auditing organization.The present research trid to investigate that the effects of the adjustment reams (deviation from accounting standards limitation in maturity slop, obscurity and emphasis in special subject) result to which kind of manifest in auditing reports that to be collected on the basis of the assumption of research.Finding yielding methodology has been used in this research, for stating of researchs subject, finding of effectives variables in the process of research and determining of researchs assumptions with referring to high commission for supervision of auditing organization, studying of auditing reports and making interview with the management of auditing through exploration. collecting of information for testing of researchs assumtions has been issued through studying of unacceptable audity reports by audit organization and 285 companies have been investigated for two years.The results are as following with regarding to performed investigations:1) Major cause for issuing conditional reports in stock exchange companies is existence of diviation paragraphs from accounting standards, in belonged companies to general part of existence of limited paragraphs in the scope of investigation and about general investigated companies, they are in the scope of investigation due to abundance existence of limited paragraphs.2) Major cause for issuing of reports for manifestation is the existence limited paragraphs in the scope of investigation.3) Major cause for issuing of rejected reports from the point of view of some individuals is related to the existence of paragraphs for deviation from accounting standards.

Main objective of this paper is survey problem of Divan Mohasebat organization for government. Because this problem is one of main object for control. Research method is descriptive method and have four hypothesis. Paper results show that effect factor between is differ.

Knowledge management is a key factor in research and education institutions, and can improve productivity in universities and other institutions doing research especially in Accounting and Finance Faculties because the knowledge of finance & accounting is improving quickly. Process of collection, the creation and promotion of knowledge and facilitate faces many barriers. Understanding the barriers and facilitators is important to universities and research centers, because this enable them to facilitate the process so smooth and objective.This research shows the perception of researchers and teachers of Accounting and Finance Facultiesin various universities about the barriers and facilitating factors of knowledge management. Three areas contain individual aspects, social- organizational aspects and technical aspects of the barriers and facilitating factors of knowledge management through questionnaire were examined and ranking with GAHP approach, finally analysis the result based on expert opinion.The results indicate that the individual characteristics have the highest important in both barriers and facilitators of knowledge management. Improper Culture Organization, the lack of education and motivation problem is a number of problems that are in universities of Iran in the way of knowledge management. Motivation and reward, education and training, use of information technology and qualified human is some of knowledge management facilitators in the universities.