فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 24 (زمستان 1396)

Accounting PhD is the last point of accounting academic education that its graduates are the effective person in accountancy and influence the future research in accounting. In other side the number of PhD student in accountancy has growth in the recent years. So continues planning for holding the accounting PhD course is necessary for this purpose the course plan of accounting PhD has revised after 23 years and applied important change in the prior course plan. This research with a comparative view attempt to compare accounting PhD course plan in Iranian university with the superior university in accounting at world. Overall it seems that this new course plan is convergence with that teaching in the superior university in the topic of lesson and its content.

Corporate social responsibility, can be used as tool to measure the level of satisfaction of stakeholders and corporate reputation. The purpose of this study is investigation the relationship between the level of corporate social responsibility disclosure, stock market efficiency and earnings per share forecasting unbiasedness. Studied companies are selected from the chemical industries, petroleum and cement products, listed in Tehran Stock Exchange for the two financial period from1390 and 1391. Measure the level of corporate social responsibility disclosure, have taken using from content analysis of board annual reports of companies. Hypothesis testing done whit regression analysis of Panel Data method and Eviews7. The results showed that the level disclosure of corporate social responsibility don’t impact on earnings per share forecasting unbiasedness however, increase the level disclosure of corporate social responsibility leads to increase efficiency of the stock market.

Nowadays, regarding the increase and development of public companies, monitoring the operations and process of establishing the economic entities is very significant. Audit committee is one of the mechanisms of corporate governance and it is expected that this mechanism proves influential in protecting the interests of different groups using accounting services. Using the agency theoretical framework, the study explores the impacts of audit committee characteristics on financial reporting quality, through measuring the discretionary accruals. These characteristics include, financial expertise, independence, experience, and audit committee size. The data was explored, based on a sample including 310 firm-year observations in Tehran Stock Exchange, during the years 2012 to 2014. The results showed a significant, negative relationship between the audit committee financial expertise and the accrual-based earnings management. In contrary to the researcher’s expectation, there has been a significant, positive relationship between the audit committee financial experience and the accrual-based earnings management. Also there has been no significant relationship between the audit committee independence and size to the accrual-based earnings management.

Credit and financial institutions to grant loans to individuals and legal applicant, faced with the problem of debt, which are referred to as a credit risk. Many studies to estimate credit risk and the credit rating were conducted in Iran and abroad. The purpose of this paper is to examine the predictive power of accounting information in assessing the credit risk, i.e. whether the source is accurate estimates of credit risk or not? The data from 137 companies among the firms listed in the Tehran Stock Exchange between 2009- 2014, and through the Codal and Irboursesite were collected. Independent variables liquidity ratios, profitability, cash flow, performance, financial leverage, firm size and the dependent variable is the credit spread. The results showed that the accounting information, high power to predict the fluctuations in credit expansion and financial leverage ratios, size and performance are a significant relationship with the volatility of credit spreads.

Recent times, that because of some financial scandals such as Enron Company’s accounting scandal, World com and others, auditors’ independence is questioned, as one of the strategies to reinforce the auditors’ independence regulatory institutions of accounting profession and capital market have advised and implemented the auditors’ switch. In this study the auditor’s economic dependence and maintaining the reputation hypothesis are explained from theoretical and empirical vantage point and different kinds of arbitrary and mandatory auditor switch are classified firstly. Then the effects of auditor switch on the audit costs, company’s operation, audit quality and auditor’s independence is analyzed separately. By studying the literature in this case can conclude that the consequence of auditor switch depends on the causes of switch and managers’ and auditors’ motives

Audit committee, a key element of corporate governance system that strengthens the health and provides financial reporting, promoting the independence of external auditors . The aim of this study was to investigate the influence of the characteristics of the audit committee on voluntary disclosure of listed companies in Tehran Stock Exchange is therefore So the number 100 Company during the period 2009-2015 is sampling have been removed screening systematic. Based on estimated results of an independent audit committee, sessions audit committee and special of the Audit Committee impact positive and statistically significant on voluntary disclosure of information and the significance level of 5% significance of the coefficients can be accepted. As well as the Size Audit Committee is not the significant level of 5% significant impact on the level of voluntary disclosure of corporate information, and the control variables Financial leverage and the size at a significance level of 5%, a significant impact (statistically) the level of voluntary disclosure of information not now.control variables of the Financial leverage and the size in the of their a significance.

The purpose of this paper is to investigate the relative information content of earnings and cash flows with regard the concept of earnings and cash flows extremity. In this research total data of firm-year are classified to four groups in terms of moderate or extreme of earnings and cash flows and the relative information content of earnings and cash flows are examined for total data and separately for each group. In this research in order to test the hypothesis, multiple regression and voung test are used. The population of research is companies listed in Tehran Stoke Exchange and the sample is including 118 companies in the period of 2005 to 2014. The research results indicate that for total sample the relative information content of earnings is higher than that of cash flows from operations. But after controlling the extremity of earnings and cash flows, only the relative information content of moderate earnings is higher than that of extreme cash flows from operations.