JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2017 | Volume:6 | Issue:23 |Papers Count:13

The role of spiritual intelligence and emotional intelligence on stress is so clear. When the issue arises in relation to auditors and auditing work, it can be interesting. The purpose of the present study is to investigate the relationship between emotional intelligence & spiritual intelligence and job stress of auditors. To collect data we used Siberia Schering scale of emotional intelligence, spiritual intelligence of the Iranian norm Amraam Vedrayr with job stress questionnaire of Philipp Reis. Obtained data were analyzed using Pearson correlation. The results show that the components of spiritual intelligence and emotional intelligence affected job stress of auditors.

The quality of accounting and auditing services, in any country depends on some factors many of which are deep-rooted in demand of outputs of the accounting and auditing system of the country. Since the quality of accounting and auditing is an important variable which is of high prominence to potential and real investors in the capital markets (in addition to information of financial reports), a significant part of abovementioned demand is to appear in the capital markets of the country. So, it makes sense to suppose that the Occupational development of the capital market of a country will improve the quality of accounting and auditing in that country. In other words, it is often supposed that Occupational development of the capital market can be considered as an important environmental stimulus to increase the quality of accounting and auditing of countries. In this research, we studied the effect of Occupational development of Iran capital market on the quality of accounting and auditing, through data gathered from 125 listed companies from the years 1380 to 1390. To this end, the prevailing indices for measuring the quality of accounting and auditing at two different points of time, prior to Occupational development of Iran capital market and after that, have been evaluated so that the hypothesis for existing demand for financial reporting and qualified auditing on the one hand, and being stimulus of Occupational development of the capital market into the improvement of quality of accounting and auditing on the other hand could be examined. Multi-variables regression, logistic regression and pair sample T-test have been used to test the research hypotheses. Based on the findings, the relevance of the accounting information and conservatism of financial reporting has increased and profit management has reduced after Occupational development of Iran capital market. Thus, the quality of accounting has improved after Occupational development of Iran capital market. On the other hand, the quality of accruals, as a parameter in quality of auditing, has increased after Occupational development of the capital market; however, since the volume of annual adjustments, as another important parameter in quality of auditing, has not changed significantly compared with the period before Occupational development of the capital market, we cannot claim that the quality of auditing has improved after Occupational development of the capital market.

In this research, it was investigated the impact of managers’ overconfidence on costs stickiness during 2006-2013. To do this study, 150 listed companies in Tehran Stock Exchange in mentioned period were selected. To testify of research hypotheses was applied pooled/panel regression analysis in software EViews 6. Exerted independence (explanatory) variables contain change in logarithm of sale (sale growth), sale decrease dummy variable, and managers’ overconfidence criteria based on capital expenditures and overinvest on assets. The dependent variable in this study is change in logarithm of operatioal costs (operatioal costs growth). In the research, Asset Intensity, Free Cash Flow, and CEO Bonus were used as control variables, too. Findings indicate that operatioal costs are stickiness in total level of companies. Other results show the direct effect of managers’ overconfidence criteria on costs stickiness.

Management accounting experienced many changes in its’ life. There are plenty of researches which focus on the different phases of management accounting and illustrated it with different approaches in different researches. In this regard, the advent of new routines and procedures in management accounting did not explained with old and new institutional economics approaches. Therefore, this research tries to introduce a new approach to fix the flows related to management accounting changes. With focusing on the process of change, institutional entrepreneurship approach helps the management accounting change which are creates by implied sustainable strategy or the advent of environment and social concerns would be examined. Also, with respect to the importance of sustainability, there is a vital need to a conceptual framework which can help management accounting in this regard. The current research introduces this conceptual framework with respect to institutional approach in general and entrepreneurship institutional approach in particular. The research results showed that in individual level, the change process requires interpretation and integration of new routines mainly. In organization level, this subject requires decoding, performing, and new production of these new routines with regard to the institutional level in any organization. To ensure of generality of these routines in field level, a process of making theory and decoding must be followed.

Looking at human resources as an asset can be traced back to seventeenth century when William Petty (1690), Kentilon (1755), and Adam Smith (1776), for the first time raised the importance of human resources in the organization as an capital. In general, many studies show that the reports regarding the human capital influences the decision made by stake holders and their interpretation and this signifies the importance of human capital reporting, However, so far, there hasn’ t been any significant progress in the field of human capital reporting. This study, using grounded theory, proposes a model for advancing human capital reporting. Although in an ideal situation, presenting the significance of human resources on the financial statements (like other physical properties) is the best form of human resources management, but considering the current situation and limitations, at least in the near future, the proposed model in this study suggests a step by step approach for the development of human capital reporting.

This paper investigate existent difference between outcomes of actual using complex management control mechanisms and theoretical sporadic analyze them. So based on using fuzzy set qualitative comparative analysis (FSQCA) approach analyze species combinations of accounting, compensation, administrative and cultural collection management control mechanisms for finding optimum and efficient management control packages in different strategic context. Then complementary and substitutionary intra-relation between MC tested by ordinary least square regression method. The sample of paper inclusive of 62 companies at 2017 in Islamic Republic of Iran. FSQCA identified two management control packages in defender firms and one package in prospector firms. Furthermore ordinary least square regression analysis suggested in defender firms there was complementary relationship between diagnostic accounting and incentive pay based on the subjective determination and using together them increase benefit of management control. Additionally in prospector firms there was complementary relationship between organic structure and interactive accounting and in defender firms between diagnostic accounting and mechanistic structure. This study also demonstrates how an understanding of MC packages can provide guidance for theory development and empirical analysis of MC systems

One way to increase the validity of empirical research in management accounting is to combine qualitative and quantitative methods in the pragmatist and positivist paradigms. Applying triangulation approach prevents the incomplete, superficial and simplistic explanations, and increases the validity of the research. The purpose of this study is a comparative review of management accounting research which is done by applying triangulation between case studies and surveys. This study is a qualitative research that uses an archival data collection approach. Our findings demonstrate that various qualitative and quantitative methods, such as theory-testing and theory development approaches require specific internal and external validation since each of these methods might result in inconclusive and incomplete results when used alone. Therefore, trying in combining elements of these approaches in a more balanced way with coherent research programs improve validation efforts. Findings, also show that not only using of triangulation between case studies and surveys methods in Iranian management accounting studies is rare, but also validation of them is not considered

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. The Purpose of this study was to investigate the effect of audit quality on earnings management realtime IPO companies. In order to examine this issue in Iran, the Number of 52 companies listed on the Tehran Stock Exchange, during the years 2005 to 2013, was studied. The method of correlation, causal and test hypotheses, multivariate linear regression. To measure the real benefit management, from both discretionary and variable costs of an extraordinary surge of cash from operating activities was used. The results show that the stock Market is made to manipulate them for the first time offer a real activity through abnormal discretionary expenditures and operating cash flow abnormal discretionary hand.

In this paper, the relationship between corporate governance, earnings management and financial management have been investigated. current accounting is used. This theme uses data from 110 companies listed on Tehran Stock Exchange during the years 1387 to 1391 was conducted. To test the hypothesis of multivariate regression model, the least squares method with panel data is used. The results indicate that none of the indicators of corporate governance (including size, independence and remuneration of the Board), no significant effect on earnings management. The board size index of corporate governance significant effect on the indices of the effective tax rate and the effective tax rate accounting firm's financial management. But none of corporate governance indices have had a significant effect on the effective tax rate this year. In general it can be said increase (decrease) resulting in reduced board size (increase) the effective tax rate and certain accounting and financial management is in the end.

The aim of this study was to investigate the relationship between earnings manipulation as independent variables and the quality audit is as dependent variable. Research methodology for collection data and theoretical foundations of the method is a archival. To test the hypothesis the correlation method using binary logistic regression is used. The population studied accepted companies in the Tehran Stock Exchange during 1382 to 1392 is. In this research audit quality as the dependent variable and the independent variable as the earnings manipulation and firm size, debt ratio, the type of audit, the auditor of the profit, gender audit and the percentage of shares owned by the major shareholder as a control variable are considered. The results of the study indicate that among the earnings manipulation and quality of audit (issued non-reachable audit report) there is a significant and positive relationship. That is, each level of earnings manipulation increases, the audit quality also increased. As well as the type of Auditor (audit private institutions) have a positive and significant relationship with the quality audit impractical if the private institutions are now auditing, audit quality increases. Based on the results, the percentage of shares owned by major shareholders and gender (male Auditors) and ratio of profitability is significant and negative relationship. Also, according to the results of the audit quality and leverage and firm size therelatimship werenot found.

There is no consensus among accounting researchers regarding whether abnormal audit report lags affects future restatements. Some argue that extra audit efforts, emerging in terms of abnormal audit report lags, can significantly reduce the likelihood of financial restatements. On the other hand, others claim that abnormal audit report lags does not necessarily lead to high quality audit work, yet it may result from vague reporting issues and lack of explicit accounting standards, which in turn increase the possibility of ignoring material misstatements and probability of future financial restatements. Therefore, this study aims to investigate the impact of abnormal audit report lags on corporate future financial restatement. To do so, a sample of 82 firms listed in Tehran Stock Exchange during the years 2010-2014 were selected, and the research hypotheses were tested using logistic regression models. The results indicate that abnormal audit report lags enhances the likelihood of future financial restatements. Moreover, the findings reveal that auditor’ s economic Bonding on clients intensifies the effect of abnormal audit report lags on financial restatements.

The professional power of internal auditing by a professional thinking and within the framework of economic logic, the supervising function of internal auditing can be executed only when the internal auditing possesses the professional power to perform its duties effectively in necessary occasions through observing professional standards to provide benefits to public community and help its own organization. The objectives of this study has been to identify the factors affecting professional power of internal auditing and the current status of such factors in Iran. Considering the nature of the research, two kinds of research plan has been applied. In the first research plan, through a descriptive field survey, 30 factors affecting the professional power of internal auditing have been identified and their affecting mechanisms have been described. In the second research plan, a correlation research plan has been used to gather historical evidences to serve as scientific support for the first research plan. Based on the findings of research, in view of the experts of the profession, the found results indicate general effects of these factors on professional power of internal auditing. the internal auditing assistance in preparing financial statements has a positive and meaningful effect on professional power of internal auditing and each of these power factors are considered to some extent effective in experts’ opinions and considered effective by organizations. According to the results, the internal auditing assistance has a negative effect on auditing fees and by increasing the power of internal auditing the relevant fees will be reduced.

Nowadays, performance measurement of organizations and managers is noted and various indicators introduced as validation criteria. Hence, the scope of present research is access to financial criteria for evaluating management efficiency. So, for evaluating management efficiency based on former researches, we first used Demirjian et al (2012) Model to assess management efficiency in Iran. This model describes a management team who can make maximum income with present resources. In evaluating this model, we have 22 pharmaceutical firms confirmed in stock exchange of Tehran between years 1388 to 1394. The Research question test done with data fusion and multivariate regression and data envelopment analysis (DEA). Research findings show that in this industry, Demerjian model cannot exhibit appropriate management efficiency because of Drug appraisal by Food & Drug Administration and monopoly in drug market. Thus, by some changes in this model, we defined a management team which can create maximum value added with available sources for beneficiaries. Then we study management efficiency in those drug firms in which – concerning the results of WOUNG assay-use of this authority criteria is more obvious than Demerjian model.