THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Year:2016 | Volume:23 | Issue:1 |Papers Count:9

Regarding the critical role of tax and tax revenues in developing the economic of countries and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understanding of the behavioral aspects of judgment and decision making for taxpayers on tax compliance. Since tax payers’ decision to compliance is a function of cultural norms, therefore it is critical to consider the influence of culture. This study examines the relationship between organizational culture and corporate tax compliance. In this study to measure organizational culture, Hofstede's Cultural Inventory and to measure corporate tax compliance, a measure based on the difference between expression and certain taxes is used. Sample of this study included 65 companies from Large Taxpayers Units during the period 1387 to 1391. The conclusions show that organizational culture has a significant effect on corporate tax compliance and corporate tax compliance by low uncertainty avoidance, high individualism, low power distance and high masculinity determined.

This study investigates mediating role of accrual-based earnings management on the relationship between real earnings management (abnormal cash flow operating, abnormal production and abnormal discretionary expenses) and Cost of capital. We measured accrual-based earnings management through Kasznik Model and real earnings management by abnormal profits through cash flow, producing unusual and abnormal discretionary expenses. Using a combination of technical data for the 121 companies in Tehran Stock Exchange during the 5 year period 2009 to 2013, results of this study show that real earnings management is positively associated with cost of equity. In addition, findings show that real earnings management not only was directly related to cost of capital, but also indirectly associated with the cost of capital through an accrual earnings management. In other words, real earnings management causes rising accrual-based earnings management, and accrual-based earnings management will increase cost of capital.

Efficient working capital management is important for many firms, special firms with financial constraint. Hence, this paper examined the relationship between firm's working capital and its profitability, and then the adjustment role of cash holding on this relationship was examined. The sample used in this study consists of 104 listed companies in Tehran stock exchange, between 2004 and 2013. In order to test the research hypotheses, two-step Generalized Method of Moments (GMM) were used. Controlling the endogeneity problem, which can affect the results, is the advantage of GMM method. Findings of the research indicated that there is significant relationship between firm's working capital and its profitability. This is because of investor's attention to working capital level in their decision making. Findings indicated that cash holding level had no effect on the relationship between working capital and firm's profitability and there is no U shape relationship between working capital and firm's profitability.

Using internal and external financial resources has different impact on productivity, return on accounting and efficiency of investment based on volatilities regarding reward payment to managers. In the present study, these questions are raised whether return on stock is effective on reward of board based on cash assets growth rate? Is the change of return on asset effective on reward of board based on growth rate of cash asset? Thus the main objective is appraising simultaneous association between stock return and change of return of assets and board reward based on cash assets growth rate. To do this, data of 81 companies listed on Tehran Stock Exchange (TSE) during 2009-2013 are used. Also, multi-variate regression and pooled data model are applied. The results of investigations showed that there was not a significant association between changes of return on assets and stock return with reward based on growth rate of cash assets of companies listed on TSE.

Earnings Manipulation within GAAP same of Earnings Management, that may be Efficient or Opportunistic. But Earnings manipulation is fraud through violation of GAAP. However, Earnings Manipulation is prevented from properly evaluate the company' s performance. The development of a model that can be used to help predict earnings manipulation, it can be provide possible to better evaluate the company's performance. Therefore, the aim of this paper is to adjustment coefficients of beneish model and development of a new model for prediction of earnings manipulation based on the best predictor variables. For this purpose, all manufacturing firms of Tehran Stock Exchange during the years 2002- 2012, include 990 Observation, with the discriminate and logit analysis, were studied. The results indicate that on Iran economic environment, beneish model, not able to identify earnings manipulation. the adjusted beneish model and developed models of discriminate and logit analysis approach, respectively with overall accuracy 72%, 75% and 81%, is able to identify earnings manipulator and non- manipulator firms. Also evidence showed that accounting information is useful for prediction of earnings manipulation.

In Occupations like Auditing, which are based on team work, the working environment is very important. One of the most important factors that impacts on the working environment is the perceived gender discrimination. This research evaluates the impact of individual and organizational factors on the perceived gender discrimination between female auditors and its attitudinal (turnover intention) and behavioral (OCB and ODB) consequences in auditing firms. This study is the survey research that have been done by correlation method. Data gathered by 136 online questionnaires that filled by female auditors in auditing firms. The analyze of gathered data is based on the structural equation modeling approach. The results show that auditors in firms that have more powerful individual factors and organizational climate, feel less gender discrimination and this feeling leads them to decrease their organizational citizenship behavior or take organizational deviation behavior and finally grow turnover intention in their minds.

The present study examines the auditors' understanding of the concept of professional skepticism in the auditing independently. To review the auditor's understanding of this the key concept, the effect of the six factors of auditor Grade, gender, CPA, age, level of education, education field, has been used. The required information which distributed by the questionnaire among all employees at member audit firm Iranian society of CPAs. This research is a survey research group and test hypotheses using the chi-square test, Friedman nonparametric test, test Kramers V was Kendall Tav C. The research findings show that five factors have significant effect on the auditor's understanding of the concept of professional skepticism. The, results show that auditors with different characteristics, have different understandings of the concept of fundamental and key professional skepticism And this can be a challenge for the audit profession and requires more attention in the field of education and standards setting.