Investigate the Relationship between Liquidity and Investment Efficiency with Respect to Financial Constraints and Operational Risk
Mahmod
Yahyazadefar
Professior of Financial Management, Mazandaran University, Iran
author
Mansoureh
Aligholi
Department of management, Tehran Branch, Islamic Azad University, Tehran, Iran
author
Fatemeh
Zabihi
Master of management, Mazandaran University, Iran
author
text
article
2020
per
This research examines the relationship between stock liquidity, investment and investment efficiency with respect to financial constraints and operational risk for a sample of 130 companies during the period from 2011 to 1394. The results of this research indicate that stock liquidity has a positive and significant relationship with the investment of the company. In addition, the results show that liquidity can be better off the investment opportunity by reducing its costs and facilities and lead to investment efficiency, and also showed that liquidity can reduce the sensitivity between investment efficiency and reduce investment opportunity, In other words, the higher the liquidity, the more efficient the investment, even in the case of low investment opportunities. In addition, in firms with financial constraints and operational risk, liquidity has a greater impact on investment.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
5
22
https://www.iaaaar.com/article_107121_19203d19a4c4b7edae1ce83de623d32f.pdf
dx.doi.org/10.22034/iaar.2020.107121
Basis for Modified Auditor's Opinion and Earning Management
Mahmoud
Lari Dashtbayaz
Assistant Professor of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran.
author
Mohammad Javad
Saei
Assistant Professor of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran.
author
Abdollah
Azad
PhD student of Accounting, Ferdowsi University of Mashhad, Iran.
author
text
article
2020
per
Audit opinion, usually in the form of qualified and unqualified, placed into research models. However, the nature and consequences of the Basis for Modified Opinion is different. The aim of this study is to answer the question of whether the results considering the nature of the provisions before the auditor's opinion on research models, with results taking into account the opinion alone is different. The relationship between earning management and audit opinion, between earning management and Basis for Modified Opinion in separation of nature with using panel models and generalized Poisson information from 142 listed companies in Tehran Stock Exchange (TSE) from 2008- 2015 were tested. Results indicate that the relation between earning management and type of audit opinion is only significant meaningful in one out of five earning management models. However there is significant relationship between earning management and number of paragraphs of material misstatement, ervasive limitation on the Scope of the Audit uncertainty, in four, two and one models out of five earning management models respectively.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
23
40
https://www.iaaaar.com/article_107122_a3ee0898916df6f0ff93e7087e4c370b.pdf
dx.doi.org/10.22034/iaar.2020.107122
A Study of Governance Tasks, and the Role of Tenure Government Involvement in Setting Strategic Plans for Monitoring and Evaluating the Performance in Country
Seyed Akbar
Nilipour Tabataba’e
Assistant Professor and Director of the Human Resources Management Research Institute
author
Saeid
Khazaee
Associate Professor and Head of Futurology Center of Tehran University
author
Habibullah
Fatahi Ardakani
PhD Student of Human Resources Management
author
text
article
2020
per
In all legal and political systems of the world, the government had two main functions of Sovereignty and Tenure executed by assigned organizations and institutes. Sovereign affairs including policymaking, planning and monitoring are more important. Tenure is those functions capable of being entrusted to people and private sector. In the Islamic Republic of Iran, government during a forward transforming process for positive changes, especially in post-war era, codified and executed the five year strategic development plans as well as communicating the policies of article 44 of Iranian Constitution and resistance economy plan which are considerable in this regard.
In this article, we investigate the legal standing and characteristics of each plan, review viewpoints relating to sovereign affairs and organizations with appraising the flow of actions in the country as well as presenting approaches for improvement of such actions and utilizing in codification of state policies, strategic annual plans, and also appraisal of performance in government offices.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
41
54
https://www.iaaaar.com/article_107123_19e3adb6594742b7bda83dcbc283a77a.pdf
dx.doi.org/10.22034/iaar.2020.107123
Investigation the Effect of Team-Based Learning (TBL) on Active Learning in Accounting
Kazem
Nahas
PHD of Accounting student, Kish International Campus, University of Tehran, Iran
author
Gholamreza
Karami
Associate professor of Accounting, Faculty of Management and Accounting of Tehran University, Iran
author
Rezvan
Hejazi
Professor of Alzahra University, Tehran, Iran
author
Shokrolah
Khajoy
دانشیار حسابداری دانشگاه شیراز، ایران
author
text
article
2020
per
Since 1984 professional committees and associations of accounting such as AAA, IAES and AEC have mentioned that teaching and learning system of accounting should change. One of the most important things that they have pointed is active learning.
The aim of this study is to investigate the influence of Team-based learning (TBL) As an active learning technique on the learning of intermediate accounting students in compare to the traditional method.
The statistical population of this study includes all of the intermediate accounting students of Zand Institute of Higher Education in shiraz in the educational year of 2017-2018. The samples were selected according to the available community. In this study, 70 students were selected from intermediate accounting group. Then, the students were divided into experimental (35 students) and control groups (35 students). Both groups were taught by one common researcher. The score of final exam of students considered as their learning score. This study is a semi-experimental research which has conducted by pre-test, post-test, and Analysis of Covariance (ANCOVA).
Results showed that TBL increases the learning of intermediate accounting.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
55
70
https://www.iaaaar.com/article_107124_f01b38bb446c643ebce084df8a4ad05a.pdf
dx.doi.org/10.22034/iaar.2020.107124
Role of Corporate Social Responsibility with Emphasis on the Role of Intellectual Capital
Ehsan
Ghadrdan
Instructor of Accounting Payame Noor University, Iran
author
Abdolkarim
Moghadam
Associate Prof. of Accounting Payame Noor University, Iran
author
Chiman
Soltanian
MSc. of Accounting, Islamic Azad University, Sanandaj Branch, Iran
author
Shahin
Shahmoradi
MSc. of Accounting, Payame Noor University, Behshahr, Iran
author
text
article
2020
per
In addition to the undeniable role of intellectual capital in the success of firms, this asset has an increasing importance for the capital market, decision makers and users of financial statements. On the other hand, the increasing demand from companies to take social responsibility has encouraged companies to engage in social and environmental responsibilities. Therefore, the purpose of this study is to investigate the role of intellectual capital on corporate social responsibility. Capital employed (physical capital), human capital and structural capital were used as intellectual capital components and the KLD criteria for measuring corporate social responsibility. The statistical population of the study consisted of 100 companies admitted to Tehran Stock Exchange during the period of 2012-2016. To test the hypotheses, multivariate regression technique was used by panel data. The results of this study showed that there is a negative and significant relationship between physical capital and structural capital with social accountability. But no significant relationship was found between human capital and social responsibility.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
71
88
https://www.iaaaar.com/article_107125_05f4186d25bf26797214186a4baa77d7.pdf
dx.doi.org/10.22034/iaar.2020.107125
Investigating the Halo Effect on the Professional Auditor's Career
Zohreh
Tabesh
Ph.D. Student of Accounting, Department of Accounting, Islamic Azad University, Shahrood Branch, Iran
author
Mohammadreza
Abdoli
Associate Professor, Department of Accounting, Shahroud Unit, Islamic Azad University, Shahrood, Iran
author
Hoshang
Yavarpoor
Department of Accounting, Islamic Azad University, Shahrood Branch, Iran
author
text
article
2020
per
A bias or perceptual error is a kind of deviation from the facts in decision making or judgment that affects individual actions negatively. This is also no exception to the audit profession, and the auditor is fascinated by an attribute of the performance of the company or the owner who is subject to this bias and causes his judgment to deviate from reality. The purpose of this research is investigating the halo effect on the professional auditor's career. The subjects' questioning period was 6 months from December, 2018 to June, 2019. The statistical population of the study was the auditors working under the supervision of the audit organization, which participated in two groups of testing and control. The research instrument was a questionnaire to measure the halo effect O' Donnel & Schultz (2005) questionnaire and professional career evaluation questionnaires were inspired by Draz (2010). This research used to analyze the hypothesis of the research, multivariate Multivariable Analyze of Variance (Manova), repeated variance analysis and follow-up tests were used to compare the time. The results of the research, in the form of the first hypothesis, showed that auditors who have the Lack of bias halo, have a higher professional identity than other auditors. Also, based on the results of the second hypothesis, auditors who have Lack of bias halo, have higher professional skepticism than other auditors.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
89
112
https://www.iaaaar.com/article_107126_904b1f06a65f3d8665ace54383df037b.pdf
dx.doi.org/10.22034/iaar.2020.107126
The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy
Hesam
Elmi
M.Sc of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
author
Heydar
Mohammadzadeh Salteh
Associate Professor of Accounting Department, Marand Branch, Islamic Azad University, Marand, Iran
author
text
article
2020
per
Cost stickness accurs when managers adjust resources related to oprating activities effectively. Tax avoidance brings tax saving (extra money) for the company. The finantiol resource of tax avoidance effects on managerial decisions and help them to recover the expences and also make difference on cost behavior. The main purpose of this research is to identify the impact of tax avoidance on cost stickness with an emphasis on bussines strategy of company. Analysis of the hypotheses based on the sample of 90 companies listed in the Tehran Stock Exchange between the years 2010 to 2015 in the stock exchange have been obtained. The results show that the tax avoidance has significant effects on cost stickness. In addition the results also suggest that bussines strategy has the impact on the relationship between tax avoidance and cost stickness, it seems that strategic posisions effects on management decisions which is about keeping resources and this object reflects on assymetric cost behavior.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
113
132
https://www.iaaaar.com/article_107127_c8eb8873a3b6eae727a737a11399b949.pdf
dx.doi.org/10.22034/iaar.2020.107127
Futures Study in Researches and Accounting Education
Jamshid
Lak
Ph.D. Student, Department of Accounting, Chalous Beranch, Islamic Azad University, Chalous, Iran
author
Mohammad Reza
Pourali
Associate Prof. ,Department of Accounting,Chalous Beranch,, Islamic Azad University, Chalus, Iran
author
Hemmat
Mansourirad
Department of Accounting ,Chalous Beranch , Islamic Azad University, Chalous, Iran
author
text
article
2020
per
For the past four decades we have witnessed accounting as the mastermind behindnearly all business decisions – national and international. In fact, accounting is a business where most of time is spent in face-to-face communications exploring business strategies. In recent years, accounting education has been under attack and pressure to change its current educational methods. The Accounting Education Change Commission (AECC) has been a leader in calling for a change. They, and others in the accounting profession, have issued statements addressing the structure and objectives of accounting principles courses. These statements have stressed the need for innovative educational approaches and the importance of incorporating active learning into accounting principles courses. In addition, AECC called to increase the acceptance of international accounting standards and use of computer in accounting education as well as shifting accounting education lecturers’ focus from what they teach to what the students learn. This may prepare students to become lifelong learners and keep them aware of the latest developments and enable them to adopt these developments. This paper aims to uncover suitable criteria for the design and improvement of accounting program and curriculum. More specifically, the goal is to investigate the perilous future of accounting education and discover issues that needed to be addressed to improve the learning style and accounting practice.
Here, in this article, the historical trend of transformation with accounting discipline is being explored. Also potential obstacle in between accounting researches and professional requirments in practice will be explained.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
133
146
https://www.iaaaar.com/article_107128_c98d2c6a0bf6b5e572811c3239878352.pdf
dx.doi.org/10.22034/iaar.2020.107128
Idiosyncratic Volatility Function in Explanation of Stock Returns
Roya
Darabi
Associate Professor, Accounting Department, South Tehran Branch, Islamic Azad University, Iran
author
text
article
2020
per
The main objective of this study it to test the relation between stock return and idiosyncratic volatility in the three aforesaid models and compare the explanatory power of stock return by idiosyncratic volatility in each of these models. The sample used in this study obtained through screening method includes 118 companies admitted to Tehran Stock Exchange from 2011 to 2017 and Panel Data method is used to tests hypotheses. The results of hypotheses testing indicate that there is significant relation between stock return and idiosyncratic volatility in the three models investigated under this study and the explanatory power of stock return by idiosyncratic volatility in Carhart four-factor model is higher compared to other two models.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
147
170
https://www.iaaaar.com/article_107129_6ba8270ecbde43d2bf405769b971132b.pdf
dx.doi.org/10.22034/iaar.2020.107129
The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering
naser
kalbasi
Central Tehran Branch, Islamic Azad University, Tehran, Iran
author
Zahra
Lashgari
Central Tehran Branch, Islamic Azad University, Tehran, Iran
author
text
article
2020
per
The purpose of this study is to investigate the activities related to the management of earnings by analyzing the quality of the audit at the time of Initial public offering. In this regard, the relationship between profit management in the Initial public offering of companies audited by first-class audit firms in the ranking of the Iranian public accountant’s community and other companies is compared.
The statistical population of this study is the initial supply companies in stock and overseas which have been accepted in the stock exchanges and overseas from 2005 to 2017.
Evidence suggests that the shares of companies first disclosed and audited by first-level audit firms have a lower level of Accrual and real of Earnings management.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
171
186
https://www.iaaaar.com/article_107130_ad7856b8184f4a5b410be364fff945af.pdf
dx.doi.org/10.22034/iaar.2020.107130
Internal Audit Position and Its Performance Process
in Iran’s Bank System
Toraj
Moshtari Doust
Accoumting, Islamic Azad University, Science and Research Branch, Invited faculty member of Parandak Institute of Higher Education
author
Fatemeh
Asnad
M.A Auditing, Parandak Institute of Higher Education
author
text
article
2020
per
Purpose of the article is examining internal audit position and its performance process in Iran’s bank system. In this study is defined seven hypothesises that to analyze the data was used descriptive and inferential statistics and using t-test at a confidence level of 0.95 and at the first data collected by library method and field studies (using questionnaires and interviews) on 2015,September. Statistical group includes either governmental or private banks which five of them (out of governmental banks:Melli bank. Out of privates bank :Ansar,Shahr,Sina,Karafarin Banks) are choosen randomly and achieved result stating the first and seventh thesis are been assented in the whole of considerated banks But the second and sixth hypothesizes in Ansar, Shahr, Sina and Karafarin Banks, third hypothesis supporters in Ansar,Shahr and Sina Banks and fourth hypothesis in Ansar, shahr and Karafarin Banks, fifth hypothesis in Ansar and Shahr Banks are accepted.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
187
200
https://www.iaaaar.com/article_107131_307e0c419e6083cfd31b64785a8c3f3d.pdf
dx.doi.org/10.22034/iaar.2020.107131
Model of the Reaction of Investors and Creditors to Financial Reporting and Behavior of Quarterly Earnings
Sima
Nourozi
PhD Student in Accounting, Islamic Azad University, Bandar Abbas Branch
author
Mohammad Hossein
Ranjbar
Department of Accounting and Finance, Faculty of Humanities, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas, Iran
author
Jahanbakhsh
Asadnia
PhD in Accounting
author
text
article
2020
per
The core value of the profit depends on the disclosure of information not disclosed by other sources, and the information content of its profit and value depends only on the amount of information that the market provides. It's time to expose, delay, and hurry in revealing good and bad news that investors and creditors are responding to. For this purpose, in this research, we have tried to test assumptions based on four different modes of earnings expectations, each of which has different news stories. To do this, the data of 255 Tehran Stock Exchange companies using the combined data regression model for the years 2009 to 1396 were analyzed. The results show that it is possible to predict earnings and unusual stock returns by examining the path of expectations generated by corporate profits. But information content can’t be modeled on seasonal benefits. We can’t model the behavior of creditors when there is continuity of good news and lack of good news, but when we continue to hear bad news and not keep up with bad news, we can model the behavior of creditors using credit risk.
Accounting and Auditing Research
Licence Holder
Iranian Accounting Association
Director & Editor-in-chief
Ali Saghafi(PhD)
Director & General Secretary
Naser Partovi
Editorial Assistant
Maryam Asgharzadeh Badr
2251-8428
12
v.
45
no.
2020
201
218
https://www.iaaaar.com/article_107132_ef623854bd02e2df1b177799aced67c0.pdf
dx.doi.org/10.22034/iaar.2020.107132