JOURNAL OF AUDIT SCIENCE
Year:2012 | Volume:12 | Issue:49|Papers Count:5

Performance-based budgeting is kind of planning, budgeting and evaluating system that emphasis on the relationship between budgeting costs and the expected results. Within performance-based budgeting framework different administrative parts are accountable based on certain standards of performance indicators and managers have more authority in determining the best way to achieve the goals. Purpose of this study is to investigate the relationship between performance-based budgeting and improvement of accountability in the executive organizations of East-Azerbaijan province. For this purpose, performance-based budgeting is defined based on the Diamond model in three dimensions of planning, cost analysis (ABC) and performance management and one main hypothesis and three sub-hypotheses are set. Present research is applied and descriptive - survey and in order to test the research hypotheses, data are collected through a questionnaire. Regarding the subject and purposes of research, statistical population includes accountable and financial managers of executive organizations and auditors of East-Azerbaijan Supreme Audit Court who have knowledge on budget. Research data were analyzed using Pearson correlation analysis and regression analysis.Results of research show that there is a significant relationship between the performance-based budgeting and improvement of accountability in the executive organizations of East-Azerbaijan. Also the relationship between each elements of the performance-based budgeting and accountability improvement was approved.

This study investigates the influence of specialization on industry and Audit firm tenure on earnings management in companies listed in Tehran Stock Exchange. In this paper, 73 companies have been studied between the years 2009-2010.Using linear regression & discrepancy test, the hypothesis was examined. The results indicate that industry specialization and audit firm tenure have a negative effect on earnings management. Additionally, the possibility of earnings management in companies auditing by specialized auditors in industry and having more than 4 years audit firm tenure, is different (namely less than) from the companies which are not audited by those auditors.

On the base of Iranian direct tax act, outsourcing of tax audit by Iranian certificated public accountant (ICPA) is accepted. In the first, it was appeared that this way (the outsourcing) was the best way of tax audit performing more efficiency and effectively. But in the action, it had been appeared problems between ICPA and tax administers that the result was tax audit was less effectively and less efficiency. Research literature indicates the problem may be because the conflicts of interest between ICPA and tax administer and commit to professional Ethics can reduce the conflicts. We made the standard questionnaires and examined the opinions of each of the groups in relation that how much they commit to the professional ethics by from the member of their own group and the other group. The results indicate their opinions not only relation to the commitment, but also relation to the effect of the professional Ethics on the reduction of the conflicts and induction of the efficiency and the effectiveness is different.

The real exchange rate is one of the most important macroeconomic variables in any country. It identifies the degree of competitive power of the country in international economics. Therefore, to avoid exchange rate volatility one needs to determine its main important causal factors. The purpose of the present paper is to identify the main determinants such as the terms of trade index, budget deficit, non-oil exports, and liquidity of real exchange rate in Iran during 1271-2002. Our findings based on the estimated regression models using Eviews 5 software indicate a positive and significance impact of terms of trade and liquidity on real exchange rate, whereas non-oil exports and government budget deficit were negatively related to real exchange rate.