فصلنامه دانش حسابداری
پیاپی 16 (بهار 1393)

This research investigates the factors influencing auditors’ tendency for the use of information technology achievements، regarding independent auditors'' view point in the group of auditor members of the Iranian association of certified public accountants. In this respect، seven hypotheses have been developed and tested، using questionnaire. The results of statistical tests of the research hypotheses showed that points of view of the auditors، who are the members of the Iranian association of certified public accountants، take account of the achievements of information technology to increase the efficiency of auditing. Also، the auditors believe senior managers’ view points، auditors’ risk preferences، budgetary pressures، perceived usefulness of the achievements of information technology and perceived ease of use are the factors that influence the tendency of auditors to use achievements of information technology. Furthermore، according to the research results، except for sex، all of the personal characteristics of auditors، for example professional work experience، field of study، academic degree and age have meaningfull influence on the independent auditors'' point of view about effective factors determining achievements of information technology.

In this study، the relationship between factors including debt ratio، size and capital cost of firm with conditional and unconditional conservatism in the Tehran Stock Exchange is investigated. The model of Ahmed and Duellman (2007) and the model of Givoly and Hayn (2000) were used to measure the conditional and unconditional conservatisms، respectively. The statistical sample included data from 91 companies، which is collected and analyzed for the period 1383 to 1390. The data analysis of panel data within a fixed effects model was employed. The results show that there is a significant positive relationship between debt ratio and both the conditional and unconditional conservatisms. This confirms the hypothesis that debt contracts are the most important sources of demand for conservatism. Also، there is a significant negative relationship only between firm size and unconditional conservatism، and that there is no relationship between cost of capital and both the conditional and unconditional conservatisms.

Overconfident managers overestimate future returns from their firms’ investments. Thus، it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between Accounting Conservatism and Managerial Overconfidence، and the effects of external monitoring on this relationship. The sample contains 62 firms over the period 1378–1391. The results indicate a negative relationship between managerial overconfidence and both the conditional and unconditional conservatism. In addition، the result provides evidence that external monitoring appears to mitigate the negative effect of overconfidence on conditional conservatism، but does not appear to have the same effect on unconditional conservatism.

The aim of this study is to investigate the effect of cost stickiness on symmetry time profit، emphasizing on the relationship between cost stickiness and conditional conservatism in the company accepted in Tehran Stock Exchange. For this purpose three hypotheses were developed and the data on 120 companies in the Tehran Stock Exchange for the period 1383 to 1390 were analyzed. The regression model of panel data with fixed effects was used for test hypotheses. The results showed that the sticky behavior of cost has impact on the asymmetry relationship between earnings and returns، and caused time asymmetry in earnings recognition. Furthermore، the results showed that in the companies with sticky behavior of costs، earnings reflect negative news more quickly. Also، firms with sticky cost have conditional conservatism more than other companies.

This research investigates the impact of investment growth on the relationship between earnings and equity value in different levels of profitability. The research sample takes 60 companies accepted in the Tehran Stock Exchange in the period 2001-2010. Investment growth has been calculated by actual book values of firms’ equities. To test the hypotheses، univariate and multiple regression analyses were employed، using Fama and Macbeth (1972) two steps cross-sectional regression method. The results show that in different levels of profitability، there is a positive and significant relationship between equity earnings and equity value. This confirms the importance and informative aspects of accounting variable of earnings. Also، the results show that investment growth in companies with high level of profitability has positive and significant effect on the relationship between equity earnings and equity value.

The purpose of this paper is to examine the impact of corporate governance mechanisms on the extent of voluntary disclosure in annual reports of 213 companies listed in the Tehran Stock Exchange (TSE) for the period 1388 to 1389. In this study، to measure the level of voluntary disclosure in annual reports، an un-weighted disclosure index of 50 voluntary items has been used. We also used the Ordinary Least Squares (OLS) regression model to test the research hypotheses. The empirical results indicate that there is positive and statistically significant relationship between institutional ownership and voluntary disclosure. We did not find statistically significant relationships between the extent of voluntary disclosure and any of board characteristics، directors’ ownership، and block holders’ ownership. In fact institutional ownership is represented as the factor that causes firms to disclose information voluntarily. This study provides empirical evidence assisting regulators to enforce new policies to improve the quality of financial reporting.

This research presents a new measure for determining firms’ rate of growth through two competing theories، revenue based (income based) ratio and cost based ratio. This article examines the contribution of financial determinants of firms’ growth in improvement of the quality of models for growth estimation، and consequently offers a complete picture of companies’ growth. Empirical results were presented، using regression analysis of a sample of 130 listed firms in the Tehran Stock Exchange during 2001-2010. Findings showed that there was a positive relationship between firms’ growth and revenue based ratios، between firms’ growth and cost based ratios، and between firms’ growth and both the revenue and cost based ratios for the firms with high growth rate.