JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
Year:2016 | Volume:8 | Issue:31|Papers Count:8

This paper analyzes the impact of audit quality on delay in the financial reporting. The research's sample includes 173 companies listed on the Tehran Stock Exchange during the period 2003 to 2014.Results of the research indicate that there is a positive significant relationship between audit size with delay in financial reporting and also the amount of restatements and prior adjustments in financial statements have positive significant effect on the delay in financial reporting. Other findings show that there is a positive significant relationship between leverage, audit opinion and audit tenure with delay in financial reporting. The study also provides evidence that there is a negative significant relationship between profitability with financial reporting delay. About other variables (Partner rotation, Audit ranking, Firm size and Liquidity) results show that there are not any significant relationship among them with timeliness of financial reporting.

Accounting as a supplier of financial information can help investors in this area. One of the most important accounting information is accounting profit. The accrual portion is affected more than the cash portion of the temporal events.The accrual of interest include items such subjective estimates and allocations. But cash portion involves facts and is less prone to distortion. For this purpose, 127 companies listed in Tehran Stock Exchange were examined during the period 1387 to 1391. Results show that accruals are not exact pricing in firms with high institutional ownership and in firms with low institutional ownership. This suggests that institutional investors have been affected by earnings management and cannot be true and accurate pricing.

In this research, the relation between establishing auditing committee with being founder of Manager director, size and independence of board of directors as corporate governance mechanism in 117 primary supply companies in Tehran’s stock Exchange during 2003 to 2013 will be investigated.Then in order to collecting needed data from Proxy statements and Board’s of Directors reports of accepted companies cited in www.rdis.ir, www.tse.tmc www.Codal.ir and Spss software used for analyzing the data.Eventually results of research indicated that unlike of subjective theories argaments there is no significant relation between this series of mechanisms in IPO companies in Tehran’s Stock Exchange, this could be due to time period and the Kind of companies under investigated this possibility that in other periods and other companies the results could be different.but Government corporates stracture that being release for first time generally basis on replication no conflict of revenue.sinnce corporate governance mechanisms is not meaningful.

In recent years, internal audit has been faced with a lot of growth and developments and internal auditors have been able to follow organizational effectiveness and growth. The purpose of this study is to evaluate the effective Factors associated with internal audit effectiveness in listed companies on Tehran stock exchange.This study is a descriptive research and its statistical population includes internal auditors of companies listed on the Tehran Stock Exchange. A total of 62 people were selected as the sample of research based on Morgan table and in accordance with simple random sampling approach.In this research, questionnaire was used to collect the data.Results and research findings indicate that internal audit staff qualifications, independence of internal auditors and the relationship between internal auditors and independent auditors have effect on internal audit effectiveness.

This study investigated the relationship between corporate governance mechanisms, and credibility of reported earnings and relationship of this mechanisms with opportunistic management of listed companies earnings, in Tehran Stock Exchange and even credits of listed earnings of companies with corporate governance mechanisms in the companies are evaluated. In this research, 110 companies listed in Tehran Stock Exchange for 7 years from 1385 to 1391 were reviewed. The hypothesis is based on data fusion, hybrid tested and statistical analysis software carried out by Eviews6. Corporate governance mechanisms in this study are: Dominated by institutional investors, public ownership, ownership concentration, board independence, audit authority and the reliability of reported profits with restatement of earnings reports and opportunistic earnings management measure retention. The results of this study to control variables of firm size, return on assets, leverage Mai, systemic risk and the ratio of market value to book value of equity is used as a control variable.These studies in terms of research methodology Ex-post-fact (correlation) studies among and the target applications are included in the research. There is no relationship between corporate governance mechanisms and the level of providing the listed earnings and between these mechanisms and opportunistic management of earnings except of independence of board of directors members.

This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting. We predict that Firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. Our sample is consists of 110 companies of those listed in TSE between 2009 to 2013. The results showed that the debt ratio, company size and sales growth have no significant effect on earnings quality.While return on assets, profits and cash flows as a measure of profitability, have a direct impact on earnings quality. However, accruals, depending on the type used in various models have a direct effect, or no effect is reversed.

According to the Resource-based view of firm, intellectual capital is an intangible and strategic asset that enables companies to create competitive advantage and superior financial performance. The failure of current financial statements in providing information about intellectual capital leads to increase information asymmetry between management and shareholders of company. Based on the agency theory, this situation provides conditions for management that enable them to pursue their personal benefit. Thus, current study seeks to answer of this question: Is there significant relationship between intellectual capital disclosure and agency costs? Therefore, in this study, the relationship between capital structure and agency costs by using the structural equation modeling approach has been investigated. The study sample consists of firms listed in Tehran Stock Exchange during the years 2003 to 2012. The result shows that firm’s intellectual capital has a significantly positive impact on agency costs. So we can argue that the lack of intellectual capital disclosure, increase agency conflicts between stakeholders and management.