JOURNAL OF AUDIT SCIENCE
Year:2013 | Volume:13 | Issue:53|Papers Count:9

The key factor of succses or failure of Initial Public Offering (IPO) is its pricing. Since information asymmetry plays an important role in the IPO, this question arises whether the quality of information is important or not? Accounting conservatism is considered to be one of the factors affecting the quality of accounting information. Hence, this study examines the relationship between accounting conservatism and IPO underpricing in the Tehran Stock Exchange (TSE) during the period of 1382 to 1390. in order to, Multivariate regression has been used to test the hypothesis. Results show that except for the second week of first month after IPO, there is a positive and significant relationship between accounting conservatism and IPO underpricing. Also, the relationship between accounting conservatism and IPO underpricing is more pronounced for firms with high information asymmetry than for firms with low information asymmetry.

The goal of this research is to investigate the relation between the 1Tqualified audit report and financing methods of listed companies of Tehran Stock Exchange. the research population includes 76 listed companies of Tehran Stock Exchange during 1383-1383. The Linear regression analysis is used to hypotheses testing. Results of research hypotheses testing indicate that there is a significant negative relation between the Qualified Audit Report and internal financing of firms. Moreover, There is no significant relationship between the qualified audit report with external financing and ratio of external financing to internal financing. Results of the research about the control variables demonstrate that there is a significant positive relation between the firm size and internal financing and a significant negative relation between the firm life time and financial leverage with internal financing. Also, results show that there is a significant positive relation between the the size, life time and financial leverage of firms with external financing.

Purpose: The present study aims to examine the impact of independence and safety in professional improvement of the accountants on their well-being through subjective achievement and subjective balance between personal and job life. The present study id formed by using the variables of professional independence and safety as the independent variables and physical, mental and financial well-being as the dependent variables. Subjective achievement in professional development and subjective balance between personal and job life are also considered as the mediator variables.Approach / Methodology: This is classified as an applied study using a correlation method by questionnaires and survey instruments. The population of this study is composed of the accountants working in different firms of Yazd province. Non-random sampling was utilized to select the sample which finally came to 144 acceptable firms. The data was analyzed by using SPSS software and LISREL was applied to confirm the relationship between the variables by the confirmatory factor analysis and structural equation techniques. To test the hypotheses with the aim to measure the simultaneous relations, this software is used to directly and indirectly relations between the variable.Findings: findings revealed that the independence and safety have a significant influence on the financial and mental well-being. Independence affects through subjective achievement and balance between personal and job life.Practical Implications: The present study is a useful study contributing to the future studies. It provides valuable information about the subjective achievement for the scholars and participants of accounting. There are additionally some suggestions provided for the purpose of improvement and effectiveness of the results.

One of the main goals of all economic systems, including the economy, growth and economic development. In this regard, different patterns of economic growth, especially neoclassical growth models, differences in economic performance due to differences in economic factors such as capital (physical and human) and productivity of thought, but the differences in capital accumulation and productivity root factors institutional economics institutional structure of each country in which it is present.In this study we investigated the effect of institutional factors on economic growth alongside other economic factors considered. Institutional factors include institutions of governance (voice and accountability, political stability, control of corruption, rule of law, bureaucratic quality and effectiveness of government), which is considered separately for the Islamic countries of Egypt, Iran, Turkey, Saudi Arabia Malaysia, Indonesia and Kuwait with different levels of development in the period (1980-2005) were analyzed using the panel data. The results show the effectiveness of the institutional and governance factors for Iran, Egypt, Turkey and Indonesia have less impact than in other countries.

The investigation of the relationship of auditing quality and profit management with overinvestment forms the purpose of this research. 129 listed companies of Tehran Security Exchange Market (TSEM) are chosen as the statistical sample. Both optional accrual items and company size are used to measure profit management and auditing quality respectively. Multivariate regression model was used to test hypotheses and results showed that as optional accrual items increase, overinvestment increases as well, additionally, they confirmed the negative relationship between auditing quality and overinvestment. After the companies were grouped, the results showed that the least amount of non-optimal investment has been done in the companies which have had low accrual items and auditing quality while those companies having high accrual items and auditing quality attracted the most amount of non-optimal investment.

No doubt the condition for survival and continuation of every organization in present competitive world is promoting efficiency and this needs to obey right principles and fulfilling takes scientifically that organizations must perform and focus on efficiency in a competitive environment. Perhaps you cannot consider a certain optimum for efficiency but what is important for us is to achieve an optimized point in fulfilling the affairs of organization. Since among all production factors (goods and services), human source factor is the most important factor in increasing or decreasing of organization’s efficiency then it enjoys an specific place and must be paid an special consideration.So, in present paper for considering effective factors on promoting efficiency of Country’s Computing Center employees that is the main question of the research and effective factor among all four factors i.e. environmental, occupational, individual and organizational on efficiency (Copman model), organizational factors have been considered that are “personnel cooperation, service compensate system, proper selection and choice of personnel, educational planning, organizational structure and leading methods”. This research, from the practical objective and performing method point of view is descriptive-cooperative. Statistical community considering country’s computing center employees that is using Morgan’s table about 292 persons were chosen typically and randomly and were evaluated via questionnaire analyzing information has been done via Spearman’s coefficient relevant, regression’s single variable, single way variance analysis by using SPSS software. Obtained results have shown a mean relation among all organizational factors with efficiency that the kind and method of leadership had the most effectiveness on human source of efficiency.

Final result of financial accounting process, is presenting useful financial information to financial statements users in order to make economic decisions. Accounting income is one of the favorable information, playing a significant role on investors’ economic decisions. Earning quality, just like other data in decision process, has great influence on accuracy of decisions. Current paper will investigate the impact of a financing approach, as an effective factor, on earning quality. In other words, this survey considers the relation between corporate debt financing and earning quality. It is necessary to mention that total accruals and also earning persistence are defined as proxies for earning quality. To assure the outcomes, control variables are included firm size, losses, growth, Z-score, operational cash flow as well as cost of debt. Also, data is provided from 101 firms’ information during 2006 to 2011 while hypothesis test is based on multivariate linear regression. Surprisingly, our findings indicate a significant relation between debt financing and earning quality. To sum up, increasing cooperate debt’s level will cause a decrease on total accruals as well as growth on earning persistence. Meanwhile, the improvement of earning quality is considerable.