JOURNAL OF ACCOUNTING AND AUDITING STUDIES
Year:2019 | Volume:8 | Issue:31 |Papers Count:7

This article discusses the features, advantages and disadvantages Each of Traditional Costing, Traditional Activity-Based Costing, Time-Driven Activity-Based Costing and Performance Activity Based Costing systems along with expressing the reasons for bias towards any of these deals costing systems. In order to improve the traditional activity-based costing model Kaplan and Anderson(2004) Managed to invent a simplified pre-run version of the Traditional Activity-Based Costing model called Time-driven activity-based costing. This model despite has numerous advantages, because of its flaws, led the researchers to other model activity-based costing such as Performance Activity Based Costing. However, the usefulness of the system should be based on its advantage and disadvantage of the various conditions to be determined. Moreover, no costing system is perfect and subject to change over time according to the circumstances.

The need to interaction between management, external auditors, the audit committee and internal audit as four components of corporate governance is important. The internal audit has always been considered as a source for other components and It has usually working relationship with these components. The purpose of this study is to determine factors assessing the effectiveness of internal audit in Iran with emphasis on internal auditor stakeholders. In this study, the One-Sample T-Test and factor analysis were used. Based on factor analysis, the most important factors that should be considered in evaluating the effectiveness of internal audit in relation to the stakeholders are: Satisfaction Management and Interaction with the Audit Committee, Cooperative relationship with the the external auditor, Management support, examine The behavior of the external auditor and External auditors rely on internal audit reports and Discuss about the plans.

The present study aimed to investigate the relationship between product market competition with the cash balance is emphasized the role of corporate governance. In this study, in accordance with the purpose, 3 is hypothesized that in the present case was statistical analysis and research. A sample of 17 companies active in the automotive industry are listed on Tehran Stock Exchange data for a period of 5 years were analyzed. Hypotheses through multiple regression models were evaluated in accordance with the findings, product market competition, the role of capital markets in response to changes in the cash balance had. However, the involvement of major stakeholders has led the competition in the product market, the capital market reaction to changes in the cash balance, stimulate. This applies in particular institutional shareholders and potentially reflect the regulatory role of such shareholders.

The purpose of this study was to investigate the effect of ownership structure factors and some of the mechanisms of corporate governance on the manipulation of listed companies in Tehran Stock Exchange. To test the hypotheses of the research, regression analysis and correlation test have been used. For this research, 74 companies that have been admitted to the Stock Exchange for the period of eight years from 1387 to 1394 have been used in two cross-sectional and cumulative formats. The results of this research show that when the percentage of institutional investors' ownership in companies exceeds 45%, manipulation is reduced by management. In addition, the research findings indicate that there is a negative and significant relationship between audit quality and profit manipulation. Also, the findings of this research show that there is no significant relationship between the existence of nonexecutive directors in the composition of the board of directors and the existence of internal auditors and manipulation by management.

In this paper, we evaluate the effect of petroleum and petrochemical industry and corporate governance on the relationship between employee differential and free cash flow with earnings management. We test the research hypotheses by applying regression and correlation techniques during 2012-2016 for companies listed in Tehran Stock Exchange. Findings show that the independence of the board has a decreasing effect on the direct relationship between employee differential and earnings management. Also, the institutional ownership has a decreasing effect on the relationship between employee differential and free cash flow with earnings management. On the other hand, Audit quality and company’ s activity in petroleum and petrochemical industry are not significant on the relationship between employee differential and free cash flow with earnings management. It is necessary for investors to consider institutional ownership and independence of the board as two effective variables in decision making.

Traditional Budgeting Method is the main practice in SPGC, but due to legal obligations more up to date Performance Based Budgeting Methods should be used. Since Activity Based Costing Method has been implemented in the company, using Activity Based Budgeting Method sounds quite reasonable. Three major groups – Financial bureau staff, IT staff and company managers – filled their corresponding Likert Scale questionnaires to validate seven main and eleven secondary parameters affecting the implementation of this method.

In addition to cash assets, intangible assets which are powerful incentives to promote price alterations in the stock markets are also considered in the modern economy. While some items of intangible assets are not included in the balance sheets but they assumed as sources of value creation for the companies. One of these intangible assets is the corporate social responsibility. Cash surplus of the company can also affect its market value. However, cash surplus may be consider account as vague sign for the market. Holding of surplus cash in the company may be indicated that such companies are less vulnerable to the price shocks and have more capability to encounter potential financial problems in the near future. These incorrect assumptions brings a positive outlook for the company in the competitive market. Furthermore, cash surplus can cause some difficulties for agencies. This review article investigates the literature on this subject and presents its results.