JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2018 | Volume:7 | Issue:25 |Papers Count:17

Thinking styles have an influence on information processing, judgement, and decision-making. Functional thinking styles are included legislator style, executive style and judgmental thinking style. The purpose of this paper is to measure the level of functional thinking among female and male auditors. Statistical sample include 456 Auditors who work in public and private sectors. The method of this research is descriptive-Surveying and the questionnaire used for evaluating the effect of variables. The overall research results were analyzed using nonparametric statistics Mann-Whitney, evidence shows that, at the level of judge of the legislator, and judgmental thinking style, There is a significant difference between women and men. In addition, this difference is not significant in the executive style. Further analysis of the results by the public-private sector indicate that auditors in the private sector only in the level of judgmental thinking has a significant difference between men and women but in the public sector, gender only makes a meaningful difference At the legislator and judgmental levels, and there is no significant difference in the level of executive thinking style.

Understanding the causes and factors affecting the professional skepticism of auditors is a topic that is nowadays considered as one of the psychological and behavioral areas of auditing and reviewing financial statements and can play an important role in improving the transparency of financial statements. The purpose of this research is Provides a template for understanding auditors' skepticism with a content analysis approach. Based on this, the research method is a combination (qualitative and quantitative) because firstly, through a checklist based on theoretical foundations and distribution among panel members, which included 16 financial, accounting, economics and management experts, the components of the model of doubt Identify professional auditors and be approved by Delphi. Then, by preparing a researcher-made questionnaire, 63 auditors were selected through available sampling method and their results were analyzed using PLS software. According to the results of the research in qualitative dimension, 4 main components and 13 sub-components were determined as components of the model. In the quantitative part, the results of the regression model test showed that psychological characteristics, personality traits, professional skills and environmental factors have a positive and significant effect on professional skepticism of the auditors.

Implementing the internal control mechanisms and disclosing their reports is one of the effective control tools in more suitable monitoring of stakeholders over the behavior and performance of managers. The purpose of this study is to investigate the relation between disclosure of internal control report over financial reporting, agency expenses and earnings management in listed companies in Tehran Stock Exchange. So, three hypotheses have been designed and tested using the data of a sample from listed companies in Tehran Stock Exchange during the period 2007 to 2016. The results of statistical analysis of multiple correlation models indicate that there is a significant negative relation between disclosure of internal control reports and earnings management. However, there is not a relation between earnings management and agency expenses, as well as the disclosure of internal control report and agency expenses.

The present study aims to investigate the factors affecting the adoption of XBRL in the National Iranian Oil Company and its subsidiary companies. For this purpose, 141 employees of the finances of National Iranian Oil Company and its subsidiary companies participated in this study. The respondents filled out their relationship at work, perceived complexity, compatibility, perceived software quality, software experience, organizational support, perceived usefulness and ease of use of XBRL responded. To analyze the data, the model was used path analysis with LISREL software. The results showed that variables perceived ease of use and perceived usefulness of the use of XBRL is positive and significant. The results showed that variables perceived ease of use and perceived usefulness of the use of XBRL is positive and significant. Direct effect on perceived usefulness, perceived ease of use is significant and positive. The direct impact of variables, organizational support, software quality, software experience and compatibility on perceived ease of perceived positive and significant. Direct effect on perceived usefulness, perceived compatibility of career and relationship variables is positive and significant. But a significant negative impact on perceived usefulness is variable and job complexity. In general, findings regarding the role of job, perceived complexity, compatibility, perceived software quality, software experience, organizational support, perceived usefulness and ease of use XBRL to emphasize this location.

Target Costing is a strategic issue in cost management, which focuses mainly on managing the cost of future product production units. Therefore, the purpose of this study was to investigate the effect of competition and uncertainty in accepting target costing in food companies in Tehran. Society The statistics of this research were all executives and executives in the food business, of which 130 were selected for the sample size. Sampling method is also simple random. To collect data, Christian et al. (2008) questionnaire including three dimensions of target costing, intensity of competition and market uncertainty have been used. The results showed that there is a significant relationship between the acceptance of objective costing and the intensity of competition and its dimensions in food companies in Tehran. As a matter of fact, the more competition among food companies grows, the greater the desire to use the costing method is. There is also a significant relationship between the acceptance of goal costing and uncertainty and its dimensions in food companies in Tehran. By increasing the uncertainty among food companies, the willingness of these companies to accept the goal of costing the target in their company increases.

Although as it is expected that auditors possess sufficient efficiency, but evidences show that they are managed by auditors. However, auditor professional skepticism can act as an interferer factor that reduces the audit management. This research investigates whether manager are successful in audit management or not, and what is the effect of professional skepticism of auditors in their efficiency and audit management. For this purpose a case of financial statements containing misstatements and a questionnaire measuring audit professional skepticism, has been designed and was given to auditors. The results show that managers are successful in audit management and diverting auditors to accounts that contain misstatements cannot affect their efficiency and ability to detect misstatements. Also, auditors professional skepticism does not affect detecting misstatements and diverting auditors has not made them more sensitive and skeptical, in order to increase their investigations and detect the misstatement and errors in other parts of financial statements.

This research was aimed at validating different models of stock return synchronicity and creating a new measure based on the classical synchronicity measure. The effect of the country's economic situation on stock return synchronization was also examined. For this purpose, 103 companies listed in the Tehran Stock Exchange during the years 2006 to 2015 were selected by systematic elimination method. This test showed that R-square based measures and the developed measure based on classical synchronicity measure were in a coherent way. Unexpectedly zero-return measure was in contrast to other criteria. Furthermore high correlation between the developed measure based on classical synchronicity measure and other coherent measures shows the reliability the proposed measure. The results of ANOVA test showed that Tehran Stock Exchange has experienced different levels of synchronicity in different economic conditions. In other words, high inflation (low) and low economic growth (high), the stock exchange has experienced the highest (minimum) synchronization. Also, ordinary least square and quantile regression analysis showed that economic growth changes (variations) had the greatest effect on stock return synchronicity changes, furthermore the effect of inflation rate and unemployment rate were not significant. On the other hand, comparison between this study and other international ones shows that Iran’ s capital market is among the small synchronization markets.

Today, corporate social responsibility has become much wider than the past, with the addition of topics such as the environment, human rights, labor standards and the fight against corruption. Theories of corporate social responsibility can be expressed in the theory of legitimacy, stakeholder theory, and political economy theory. The main goal of this research is to answer the main question means what appropriate model of corporate social responsibility audit (social ethics) from the point of view of human rights and social values is. This research in terms of its nature and method is descriptive-survey research and is an applied study based on the purpose. The statistical population consisted of all the experts of the auditors of Tehran Audit Institutions as well as the managers of the audit organization. The 76 questionnaires were collected using available sampling method, which is related to the period of 2015 to 2016. Frequency and shape tables and SPSS software were used to examine the demographic components and also exploratory factor analysis techniques, structural equations and Friedman test were used for investigating research questions. The results indicated that the dimensions of social responsibility audit from the point of view of social rights and social value include the social base, the use of public media, participation in the public domain, the attitude to citizenship rights, responsibility and accountability, assistance to civil participation, information and transparency, quantity and quality of service and commitment of the social mission are meaningful and positive.

The present study seeks to identify and rank the factors affecting fraud or fraudulent activities of accountants by using fraud triangle theory. This is an applied study using descriptive-correlation method to analyze the data. This is also a survey using cross-section method to collect the data. This study includes a two-year period covering 2015 and 2016. The population is composed of the accountants of Yazd city. To select the sample, an unlimited population is identified and finally the sample which is based on Morgan table includes 388 individuals. To achieve the intended sample, 430 questionnaires are distributed and 402 ones are returned back. The reliability of the questionnaire is determined by Chronbach’ s alpha which is 0. 869 and it confirms the reliability. To analyze the data, confirmatory factor analysis, second order confirmatory factor analysis and structured equation modelling are used. Friedman test is selected to determine the ranking of fraud factors. The findings reveal that the triple components of fraud triangle impact fraud and fraudulent activities of accountants. The results about factors’ ranking represent that the most significant factor of fraud is the presence of fraud opportunity.

Financial crises in recent years in the United States and financial scandals of disclosure such as Enron and something like them in the U. S as accounting and auditing and many of the developing countries indicate that although the most efficient accounting and auditing standards have been prepared and enforced by regulatory and professional authorities such as the Securities and Exchange Commission and the Financial Accounting Standards Boards, such financial scandals are happening again. The present research is an applied one designed quasi-experimentally using post-event approach. Research variables have been extracted from financial statements and information of commercial banks. The results of further studies on the recent hypothesis in state and non-state banks indicated that the manager's influence in state banks has negative relationship with the ratio of bad debts to the interest of granted facilities while the divergence in the duties of CEO and Head of Board as well as the ratio of institutional property had positive relationship with that index. These relationships have not been reported in non-governmental banks. It seems that these evidences are challenging in state banks, because the negative relationship between corporate governance and asset quality is not expected. However, the results of this test showed that the presence of institutional owners has increased this ratio.

Internal auditors now have powerful international associations and standards of work performance and serve with a strategic look towards adding value and improving firms’ operations. On the other hand, there is a growing number of incentives that encourages organizations to report environmental, social, and governance performance, and consequently, the information needed to be confirmed within and outside the organization. In this regard, this study examines the internal auditors’ perception of their role in counseling and assuring about the environmental, social and governance issues. The population includes internal auditors of listed firms in Tehran Stock Exchange during Fall 2016. 233 firms with internal auditors were identified, and 141 firms were selected as the sample by using Cochran formula. Finally, after continuous follow-ups, 112 questionnaires were collected from internal auditors of firms listed in the Tehran Stock Exchange. The results indicated that consultative participation and assuring internal auditors in governance, social, and environmental activities is less than average; from the internal auditors’ point of view, governance, social, and environmental issues are important and this importance is increasing; their current competence level in terms of governance, social, and environmental issues is appropriate; their competence to participate in consulting activities and assuring about governance, social, and environmental issues is enough; and internal auditors believe that there are not any guidelines about governance, social, and environmental issues.

This study is conducted to investigate the impacts of two attitudes of executive managers (CEO Overconfidence and Managerial Ability) on some of the financial policies (financial leverage) as well as its consequences on the information asymmetry and the Firm's Valuein the corporations listed in Tehran Stock Exchange (TSE). In this investigation, CEO Overconfidence was calculated using Ishikawa-Takashi model (2010) and Managerial Ability was measured by Demerjian et al. (2009) in 160 companies for the period 2010-2015. To evaluate the effect of the kind of the executive managers' attitude on the information asymmetry, financial leverage and the Firm's Value, the panel data regression model and the software including STATA and Eviews7 were applied. The results achieved by testing the research hypotheses showed that the companies with Managerial Ability have higher Firm's Value and lower financial leverage and information asymmetry. Furthermore, the companies with CEO Overconfidence have lower value and higher financial leverage and information asymmetry. Moreover, all control variables except the company's growth have significant effect on the information asymmetry, financial leverage and the Firm's Value.

The purpose of this paper is to investigate the relationship between audit services pricing and competition theory in audit private firms. The time period of this study is from 2004 to 2015. We provide the theoretical foundations and collect data by Archival research method. To analysis the research data, we apply a multivariable regression model. The results show that there is a significant relation between audit fees with client competitive power, client size, debt ratio and sale growth. On the basis of findings of this study, audit fees have a negative and significant relation with client competitive power. That is, when client competitive power increases then audit fees decreases. Also, client size and sale growth have a direct and significant relation with audit fees. That is, when client size and sale growth increase then audit fees increases too. Meanwhile, there is no significant relation between main shareholder percentag with audit fees.

The main purpose of this study was "The Effect of Managerial Overconfidence on the quality of financial reporting and conditional conservatism, in Tehran Stock Exchange during the years 1390 to 1394". The population is 512 companies. The research method was descriptive correlational approach has been applied. The data collection methods are library and financial statements. In general, the statistical method used in this research is correlation and regression. Overconfidence management as the independent variable and the quality of financial reporting and conditional conservatism are the dependent variables. Firm size, financial leverage, the ratio of accruals and operating cash flow are the variables are controlled. The results of the first research hypothesis show that there is significant adverse impact Managerial Overconfidence on the quality of financial reporting. The results of the second research hypothesis show that there is significant adverse impact Managerial Overconfidence on the conditional conservatism. The results of the third hypothesis show that conditional conservatism would become strong effect of Managerial Overconfidence on the quality of financial reporting. The results of the control variables showed that the size of the company has significant direct impact on the quality of financial reporting and conditional conservatism. Accruals and financial leverage have significant adverse impact on the quality of financial reporting and have a significant directly impact on conditional conservatism.

Designinhg and implementation of internal control systems is among the most necessary requirement of financial abd accounting scope. Different models have been proposed to assess internal controls among them the COSO model is the best-known and most common. COSO model defines internal controls as the processes that affected by the board of directors, management and staff in order to provide reasonable assurance regarding the effectiveness and efficiency of operations, and also reliability of financial reporting with the laws and regulations. This research is a case study on the Parsian Gas Refinery Company. Data gathered through designing and distribution of a 5 point Likert-type questionnaires. Questionnaire was designed according to the Coso framework and adjusted by the opinion of experts. Research hypotheses designed according to the COSO model in 5 main hypotheses about effectiveness of control environment, risk evaluation, control activities, information and communication, and monitoring. Statistical techniques which are used for testing the hypotheses were test of normality, reliability and comparison of means. The results of testing the hypotheses showed that the internal control of Parsian Gas Refinery Company system work effectively. Also, the friedman test shows that commitment to competent, recognition and evaluation of risk, selection and development of control activities, internal activities, development and continuous assessment were the most important component in applying internal controls.

Since 25 years ago, when Giddens Structural Theory (ST) was introduced in accounting papers, It has strengthened its position as one of the most important schools of thought for accounting discovery as an organizational, social and political phenomenon in organizations and accepted by most accounting researchers as a theory. This theory is not only useful in challenging the assumptions of the intrinsic and functional characteristics of accounting and management accounting information systems; it also expands the sources of alternative theories. Giddens has proved his structural theory to directors and accounting researchers in useful areas and has used the theory of founding sociologists such as Marx, Weber, and Durkheim in his various studies in the interpretive and applied processes of structural theory. Structural theory plays a fundamental role in the role of accounting in the structure of both the individual and departmental relationships of the organization. The focus of the Giddens theory is of an organizational and "strategic" type, so that it transfers the central role that accounting appears to be in building and rebuilding organizations. The structural theory of accounting, from the magnitude of the magnitude, can be seen as an important "ready-made" structure to serve the organization, as well as a very specific set of meanings through which a better understanding of an organizational event can be achieved. The introduction of the Giddens Structural Theory (ST) is a significant contribution to challenging the functionalism assumptions that underlie the dominant thinking research. In the present article, for the first time in the country, the introduction and explanation of Giddens structural theory, the evolution of accounting research related to this theory and the manner of interaction and the relationship between this theory and its components in the accounting system from the perspective of knowledge are discussed.

The complicated situation in the country has caused many economic firms to face a crisis, and as long as the continuation of the recession in the country goes on longer, the accumulation of problems and problems of firms will make them more difficult and costly to escape from the crisis. The purpose of this study was to evaluate the SWOT model's performance in evaluating and compiling Business strategies in the context of the economic crisis in Iranian Packaging Industries Company. According to the purpose of application, then, the method of collecting descriptive-analytic data is a case study type. In this research, the strategic planning model of pogles and roger was used. The statistical population consists of all managers. The source of information was interviewed and questionnaire. The results showed that S questions had a reliability coefficient of 0/952, W questions with a reliability coefficient of 0/877, O questions with a coefficient of reliability of 0/988 and T questions had a reliability coefficient of 0/886. In all dimensions, the reliability level is higher than 0. 7. In the data analysis section, SWOT method and QFD method were investigated. Among the indicators related to investment strategies, the use of experienced personnel, the place of the emergence of managerial changes and management instability, the existence of a large market for company products and the instability of laws in a country, respectively, were the most important strengths, weaknesses Are opportunities and threats.