JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2018 | Volume:6 | Issue:24 |Papers Count:14

This study is concerned with exploring the relationship between the efficacy of audit committee and value relevance of accounting information using structural equation modeling. To do so, a sample of 103 firms listed in Tehran Stock Exchange during the years 2013-2016 were selected. The effectiveness of the audit committee (latent variable) is calculated using observable variables such as financial expertise, independence and size of audit committee. Also, the value relevance of accounting information is computed based on Ohlson (1995). Having assured the good fitting of the measurement and structural models of the research, the findings indicate that effectiveness of the audit committee increases the value relevance of earnings and value relevance of book value per share.

This study examines the relationship between conservatism accounting and financial reporting quality and efficiency of future investment and future changes in Debt Company pays. For this study, a sample of 93 companies was selected from companies listed on the Tehran Stock Exchange. In this study, the relationship between conservatism accounting and financial reporting quality and efficiency of future investments and changes in the company's future debt for the period 2010 to 2015 for research. The statistical methods used in this research are multiple regression method. The results show that the hypothesis is that the relationship between financial reporting quality and efficiency of significant future investments directly there, But the quality of financial reporting with the upcoming change in debt as there is an inverse relationship. As well as future investment performance between accounting conservatism to reverse significant relationship exists, but between accounting conservatism with upcoming changes in debt as there is a direct relationship.

Studies have shown that too much confidence of managers increases the sensitivity of investment in cash and this impact has been significantly higher in companies that have higher agency costs and management control system improves the performance of the company. The purpose of this study was to determine the relationship between manger’ s short-sightedness and the sensitivity of investment in cash. The statistical sample consists of 118 companies in Tehran Stock Exchange during 2010 to 2014 is a total of 590 years. In this study, linear regression was used to examine the hypothesis test and the Eviews software is used to analyze the data and the hypotheses. Based on the regression analysis, and control and caution of managers had high impact on the sensitivity of investment to cash flow and caution and control of managers had also high impact on the sensitivity of investment to cash flow in companies with high investment opportunities.

The goal of this research is review the effects of corporate governance mechanisms and audit quality on avoid paying taxes on firms listed in the Tehran Stock Exchange. To this end, 96 companies were chosen for a period of 5 years since 1390 to 1394. To test the hypotheses was used of multiple regression method. The results show that Mechanisms of corporate governance index namely, the board of director’ s size, board independence and institutional ownership have a negative significant relationship with avoid paying taxes index. But the relationship between CEO duality and avoid paying taxes index is not significant Also, the impact factor audit quality’ s explanatory variables namely, Auditor’ s size and auditor tenure is Negative and significant on the index of tax avoidance. In the other words, it can be stated that with the improvement in corporate governance standards and audit quality, Avoid paying less tax firms will be observed.

Since adding value to the organization is the main goal of internal audit, So it should be effective, therefore, it is important to recognize the components in evaluating the effectiveness of internal audit in Iran. The main purpose of this study is to determine the criteria for evaluating the effectiveness of internal audit in Iran. Questionnaire was the Data collection for this study. In this study, One-Sample T-Test and Friedman were used for analysing data. The findings show that there are Three important factors in assessing the effectiveness of internal audit in Iran according to the respondents' view point: 1) Having oral communication, writing, listening and Interpersonal skills are necessary for internal auditors in performing their tasks; 2) the lack of restrictions of internal audit on access to documents, personnel, assets, sectors and resources, 3) Having objective and unbiased viewpoints and avoiding to present assurance services for an activity that had previously been in charge of it, respectively. Also Considering that one of the internal audit functions is Implementation of management audit, Components mentioned in this research could also be used to assess the effectiveness of management audit.

An essential process in institutionalizing democracy is accountability. It seems one of the main ingredients of economic accountability is auditing. In spite of audits development and it has extended the application from top to bottom of governing level in each country, the service determinants of fees are still unknown. The results of recent studies show that Managerial Ability is one of the determinants of audit fees. In accounting literature, managerial ability is one of the dimensions of human capital, which classified as an intangible asset. Some researchers define managerial ability as management efficiency compared to competitors to change the company`s resources into revenue. This article aims to study the effect of managerial ability on audit fees. The sample size consisted of 105 companies listed on the Tehran Stock Exchange (TSE) from 2007 to 2014. managerial ability is a part of a firm`s performance, which is not affected by the firm's natural factors. In order to calculate and analyze the managerial ability, the model proposed by Demerjian et al. (2012, 2013) was employed. Hypothesis testing was performed using multivariate linear regression statistical methods and Data Envelopment Analysis (DEA). The results show that managerial ability has a negative and significant effect on audit fees. In other words, more able managers pay less audit fees. The results of the hypothesis testing indicate that the Auditor Size lead to weakening the relation between managerial ability and audit fees. According to additional review, financial leverage, the firm’ s size and Return on Assets are also effective at the audit fees.

Agency problems as a result of a conflict of interest between managers and shareholders is created. Meanwhile, auditing is an effective way to limit the powers of managers in contractual relationships. This study shows that the model, due to the ignorance of cost-stickiness, is not fully able to explain the cost of independent auditing. The present study investigates Stickness audit fees, adjustments to increase or decrease the differences in long-term deals. As well as structural factors affecting the deviation from the standard model include audit fees, reward management and the board's overconfidence. For this purpose, a sample of 134 companies listed in the Tehran Stock Exchange has been selected for the period from 1386 to 1394. Testing of research hypotheses has been done using the regression model of combined data. The results show that the increase in audit costs, while waiting for an increase, is greater than the reduction in the cost of the audit, while waiting for a reduction, which means that the cost of the audit is sticky. Additionally, the audit fee stickiness of one The specified trend does not follow and changes over long periods of time. The results also indicate that more managers' confidence and board rewards will increase the deviation from the standard audit fee model and increase the increased (upward) level of audit fees.

In the management accounting literature, budget slack is a topic which remains unsolved in budget control discussion. In this regard, the current study is conducted with the aim of identification of influential factors on budget slack of Ministry of Health and Medical Education thorough modeling the important factors on budget slack. Participation in strategic planning is regarded as an independent variable and management accounting information system, autonomous budget motivation, and emotional organization commitment, are mediating variables. The research methodology is a descriptive correlation from the survey approach. The population of the study consists of all managers in Ministry of Health, medical universities, and governmental hospitals who participate in budgeting in any way. Simple random sampling was used for this study, and the sample was 816 people. For testing the research hypothesis, SPSS and Amos software were used. The research results showed that participating of managers in strategic planning leads to more budget slack. Also, management accounting information system and emotional organizational commitment can play a significant role as a mediating variable, while autonomous budget motivation cannot play a role a mediating variable.

The purpose of this study was to investigate the effect of Reasoned Action theory on the tendency to fraud in financial reporting. Reasoned Action theory addresses the measurement of ethical goals and the perception of individual behavior. It also consists of two dimensions of Subjective norm and attitude. The study is an applied-type survey. The survey was also conducted through a questionnaire and a sampling from 107 professional practitioners in the field of accounting and related trends in 2017. To analyze the findings in the form of two main hypotheses, structural equation method was used by Smart PLS software. Findings showed that there is a positive and significant relationship between attitude, Subjective norm and the tendency to financial reporting fraud. Also, using the findings, it can be concluded that Reasoned Action theory is effective in investigating the tendency to fraud in financial reporting. In addition, it is necessary to carefully examine the cases of fraud in financial reporting, and in particular the individual and psychological factors affecting it.

Internal Audit is recognized as a value-added activity for organizations that, with an independent and impartial assessment of the governance system, risk management and internal controls, ensures a reasonable degree of effectiveness for the board of directors. Therefore, considering the decision-making process of internal auditors and especially the adoption of ethical decisions by them, it is important to consider the great effects that it has on its organization and management. Therefore, considering the importance of the issue and the need to pay attention to the ethical decisions of internal auditors, the present study addresses this issue. The statistical population of the study is all internal auditors of the country. According to the amount of access to these individuals, 300 internal auditors were identified, 220 of them did not respond to questionnaires. Therefore, the final sample of the study consists of 80 internal auditors. In order to analyze the data obtained from the distribution of questionnaires among the members of the research sample, binary logistic regression analysis was used in EViews software. The results of the research showed that the age of the internal auditor, the internal auditor's membership in the Iranian public accountants community, the gender of the internal auditor, the degree of ethics of the internal auditor's (ethical environment) and the organizational culture that is the field of internal auditor's activity can be empirically determined and the ethical implications of internal auditors are affected. Also, the findings indicate that those internal auditors who are more likely to think ahead and decide on future outcomes when they make decisions are more moral and ethical is the fact for them. As long as the internal auditors enjoy more freedom (less constraint) in their duties, they will have a more regrettable anticipation, and thus, in their decision-making they will pay more attention to ethical standards. Also, in examining the behavioral model of internal auditors, the results showed that internal auditors whose purposeful personality is targeted to ethical issues are more attention.

The aim of this study was to evaluate perceptions and expectations of the quality of audit services is using SERVQUAL model. Like other services in other areas audit is a service provided by the team and is used by the group. It can be measured by global standard models such as Servqual. In this study, among the first applicants who request the services of a reputable institution in the field of audit services was conducted. A couple questionnaire to assess applicants' expectations and perceptions of preparation and accounting services among a sample of 55 firms were given to the applicant. The result show that between all five dimensions include tangible, reliability, responsiveness, assurance and empathy there was gaps. Largest gap is about responsiveness. In other words, the gap between what clients expect and what they get, was largest between other dimensions.

In addition to the responsibility of the owners, the auditors have a greater responsibility for their social responsibility. Auditors should be responsible, when reporting and reviewing, for all persons who use financial statements for any reason, to make appropriate economic decisions by relying on audit reports by auditors. In this study, the relationship between the personality traits and auditors ethical intention in the audit firms have been investigated. Data is collected by questionnaires distributed among statistical sample of the study, which included 90 practitioner auditors on audit firms in 2015. This research in terms of purpose is functional and in terms of method is descriptive-correlation. Multiple linear regression analysis for hypothesis test is used. The findings show there is a positive and significant relationship between conscientiousness, openness, agreeableness and extraversion with ethical intention and there is a negative and significant relationship between neuroticism and ethical intention.

Decisions power and authority in public companies available for managers that have an individual interest conflict with the interest of external groups, particularly shareholders. For affecting market prices in limitation of generally accepted accounting principles, managers use policies and methods that reduce fluctuation of reported earnings. Direct and indirect evidences show that the real and anticipated earnings of per share have an important effect on stock’ s market price. The purpose of this study was to investigate the relationship of management optimism and earnings smoothing between banks listed in Tehran stock exchange and OTC during 2010 to 2014. Adjusted community consists of 65 year-banks. To answer the research question one hypotheses through binary logistic regression in form of multivariate liner by using panel data (pooled) was tested. The results show that the optimism managers in compare with others, more likely to report earnings smoothed by Discretionary accruals. The results also indicate that, larger and older banks are more likely to report earnings smoothed by Discretionary accruals.

The overall objective of this research is to investigate the effect of ERP implementation on the effectiveness of financial processes in comparison with the traditional system in Guilan Electricity Distribution Company. The variables of this study are the comparison of the average between the traditional (island) and new (integrated) systems and in the form of five groups of financial process including salary and support processes, trade and logistics, facilities and property, public accounting and auditing, collection And revenue is categorized in the framework of five efficiency indicators, including data collection, data processing, reporting of results, process scheduling, flexibility. The results showed that the implementation of the integrated system on the effectiveness of all financial processes in comparison with the traditional system has a significant difference, and among the processes the procurement process has had the most impact, and with the help of this system, the accuracy of the data recording of each increase process, The duration of all processes is reduced and the reliability of data processing and reliance on extraction reports are added.