THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Year:2004 | Volume:11 | Issue:35|Papers Count:7

The study to be reported in this article consists of two main parts: the first part focuses on the coordination among research education and practice of accounting and then, using an analytical method, offers a procedure to achieve such a coordination. The second part concerns the determination of research needs and priorities of accounting from the viewpoints of representatives of groups. Their viewpoints were obtained through questionnaires. The findings of the first part provide a normative function for coordinating education with practical needs and serve to document education with results of the research. They also provide us with an applied pattern for coordination between research and practical needs. The results of the second part, which were obtained from the field survey using questionnaires, and according to random stratified sampling, were the viewpoints of the two representative groups (the first group is divided into two subgroups: one consisting of academics of the sate universities, the other are researchers, of Audit organization. The second group being the financial managers of accepted companies in stock markets). The findings show that there is a wide gap between the views of the mentioned representatives on research needs and priorities.

Added value (doubled) of the auditing consists of two aspects: Controlling aspect and Creditability aspect. According to the creditability view, auditing adds the validity of information more because users can be sure that controlling factors are applied in reporting process and in improving the quality of information and so users and their uses of accounting information leads to full realization of the potential value of accounting information. Value of accounting information is finally subject to the use made of it, not of its preparation and reporting. In a few words, auditing decreases creditability problem resulting from of the conflict of interests. This research is dedicated to reviewing of expectation gaps between auditors and users on attestation roles of independent auditors. In the questionnaires, we use certificated auditors and users of financial statements. Questionnaires are the primary instrument in data collection.

The main propose of this paper is to study the importance of vehicle routing issue and its effect on reducing the cost of unit in companies. These companies, depending on their work, send the raw material and products to depot and, after preparation process, they are distributed to retail outlets. Thus transportation cost is considerable. This has caused companies to reduce cost through reduction of cost of unit. Also in this paper, distribution problem of a major brass manufacturing company in Iran has been studied and an artificial intelligent algorithm (SA) shows that how the cost of unit is reduced by reduction in distribution costs. The results of this research shows that Zobe Aliazh Company has reduced the number of its vehicles from 15to 12, the distance from 5150 (km) to 4180(km) and the time from 110hours to 99.16 hours. Therefore the results show the distribution cost of this company was reduced from 44417599 Rial to 35863562 Rial.

One of the primary objectives of an accounting system is providing relevant, timely and reliable information for the users of such information. The traditional accounting system to provide such information is historical cost accounting, since historical cost accounting system meets the reliability and objectivity criteria. When inflation brought about inconsistency in economic structure of developed countries, accounting and economics scholars tried to find a solution to the problem. Accountants, by providing accounting standards such as FASB-33 in the US and SSAP-16 in the UK, managed to ease the problem to certain extent. This study tries to analyze the obstacles in exercising inflation accounting in Iran. For this reason five main and two controlling hypotheses are set up. The findings indicate that unfamiliarity with inflation accounting by chief accountants, not having comprehensive price change indices, having to pay tax on revaluation of fixed assets, incremental costs of inflation accounting over its benefits, not having government supports are the main obstacles in the way to exercise inflation accounting in Iran.

The main purpose of this article is to use Shannon"s information theory in order to introduce a new measure for risk determination in the stock market. In approaching this purpose, first the theoretical model between the "Anthropy" of the financial statement"s items and the systematic risk were presented. Then in order to test the concept of anthropy and risk in practice, information about the.active firms in Tehran"s stock market for a yearlong period, was coIiected. Using the statistical method called "panel data" and "time series data", the whole companies and different industries were tested. The results indicate that there exist a significant relationship between the anthropy of the balance sheet items and the income statement items. In addition, there exists a significant relationship between the anthropy of the balance sheet items, income statement items, and the systematic risk. The latter result indicates that by utilizing the content of the financial statements, the systematic risk can be estimated. Thus, this study introduces a new approach to estimate the systematic risk.

Capital markets are very important in economic development and financial policy makers are very interested to increase the stock markets atractiveness. Three critical questions in determining the attractiveness of a given stock market are: what factors make a stock market attractive from the stand point of investors? how can we evaluate the existing attractiveness degree of a given stock market? and how can we improve a stock market atractiveness conditions? This paper is aimed to answer these important questions. It also provides the results of the case study of the Tehran Stock Exchange (TSE). Using a developed questionare, distributed among financial experts and analysts of the TSE; the collected data was analyzed. The results clearly show despite of several recent attempts, the TSE is not yet attractive for foreign investors and the attractiveness condition of the TSE is in a relatively weak condition. The paper ends with some concluding remarks.