نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 20 (زمستان 1395)

This research will consider the relation between relativisional corruption of moral judgment of auditors in a group including 192 auditors incumbent in auditory organization and private sector based on the social connections . This theory (premise) interprets and analyses the economic activities based on social relations amongst different social groups. In this theory ( premise)the structure of social network is an important source to assess the vocational and economic opportunities. The present research is of descriptive nature and its means (tool) is questionnaire. The permise (principal) or assumption have been by Logistic regression . The results of research shows that there are significant direct relations between moral judgment of auditors and relativisional corruption. Also the results indicate that the level of relativisional corruption and moral judgment is equal amongst female and male, private and public , and even differed grades of auditors.

The aim of this study was to evaluate the effect of tax aggressiveness, and the board composition (board independence, CEO duality) on audit fees of listed firms on the Stock Exchange of Tehran. Accordingly, the information required to investigate the 68 companies listed during the years 2013-2003 were extracted and studied. In order to test the hypothesis, multivariate linear regression model is used. Overall, the results indicate that there is no significant relationship between the board of director composition and audit fees so that the board independence does not have a significant relationship with audit fees. Also, there is no relationship between CEO duality and audit fees. However, the there is no significant relationship between board independence and audit fees for firms with less effective tax rate than firms with more effective tax rate . And finally the there is no significant relationship between CEO duality and audit fees for firms with less effective tax rate than firms with more effective tax rate .also, Control variables such as financial leverage, return on assets, audit firms, institutional ownership have no impact on audit fees. But, firm’s size has effect on Audit fees and it can be argued that audit fees increase by economic unit size.

This research was conducted over unconventional Initial Public Offering in Tehran Stock Exchange aiming to study the structural variables such as: 1) industry type 2) company age at the time of supply 3) market value 4)type of offering being from private or public sector 5) market conditions being in hot & cold. In this research ,the literature review in the respective filed was first accomplished and after selecting the appropriate descriptive variables, the basic models were chosen to test the hypotheses. Among the descriptive variables used, only the variable entitled "industry type" was deemed ineffective over the output of unconventional Initial Public Offering in various periods(Day one, two, three and first month).Also the company age variable indicated a reverse relationship with the unconventional Initial Public Offering .i.e. when the primary supply market gets slower than of the time of initial boom and the customers tend to consider the structural factors. The higher the age of the company since establishment , considering the clearer operational conditions ,the lower the unconventional output. Similarly ,the same result applies to the company size. With respect to the type of supply, it was deducted that the public sectors supplies enjoy a lower unconventional output. In other words, the government has not sold their companies to the public that inexpensively via the privatization process.

At the current time product costing, is simply the sum of direct materials, direct labor and overhead. The costing is the process of determining the cost of the costing issue that its issue can be good or service. The classic view is based on the volume and in the allocation of overhead neglect to activities and it is causing distorted of costing. A modern view and based on activity and in the allocation of overhead is neglect to inflation, therefore it is not suitable for swollen countries . The basic question in the present study is how to allocation of overhead based on activity in the condition of inflation. In the present study, while explaining the classic and modern views on the allocation of overhead and the expression of the strengths and weaknesses of them attempts developing to activity and inflation based view in the allocation of overhead to cost object then we explaining tree new version of costing systems based on activity and inflation based view for the first time . The results of the research indicates that the costing systems based on over modern view includs :inflation and activity based costing time driven inflation and activity based costing and light inflation and activity based costing is very suitable for swollen countries because in the allocation of overhead cosidered to inflation and activity .

Earnings quality and sustainability increase the desirability of earnings to shareholders. However, audit is what may control the opportunist behavior of management, reduce agency conflicts between shareholders and managers and contribute to sustainability of earnings. A high quality audit can affect earnings quality and sustainability as well as the amount of discretionary accruals applied by management. In this regard, the present study aimed to investigate the effect of audit quality on earnings sustainability in financially-distressed companies as compared with other companies listed in Tehran Stock Exchange (TSE). A set of inclusion criteria were applied to select 184 TSE companies as the research sample. The temporal domain of the study was from March 21, 2005 to March 20, 2012. The data were collected using available software, websites, journals and other information resources. Six hypotheses were tested in the present study. Audit quality was measured by using three criteria including audit firm size, auditor industry specialization and auditor tenure. The results of testing the research hypotheses showed a significant positive correlation of audit firm size and auditor specialization with sustainability of earnings. However, there was no significant correlation between auditor tenure and sustainability of earnings. The findings also revealed that the correlation between audit quality (auditor size and specialization) and sustainability of earnings was stronger in financially-distressed than non-distressed companies. Applicable and research recommendations are made to guide further studies on the topic.

The rapid growth of the number of universities and higher education institutes in recent years caused fierce competition among these institutes. In this competitive environment those universities are successful that could provide dynamic, constructive and high quality environment. Hence, using a comprehensive assessing system to assess and manage university performance is inevitable. Balanced scorecard (BSC) is one effective tool which can be used. The aim of this study is assessing the performance of Alzahra University from four aspects of BSC. The opinion of 118 participant including students, professors and staff of Alzahra University were asked by using questionnaire. Gathered data were assessed by using alpha test, t-test and Friedman test. Findings showed that 27 statements of those assessed were effective which showed satisfy performance of Alzahra University in order to achieving its goals and sustainable growth and development.

enter psychology In the field of ups and downs accounting and management caused To use the various theories and schools of psychology and by virtue of contact and human relations to explain the character and behavior in an organization and concepts such as motivation and organizational behavior and accuracy are emphasized. Given that the first and most important component of the system, are human beings with their different personalities therefore, the importance of individual personality traits and behavior as a man in the organization, and special attention was and to succeed in this area, with all the subtlety of psychology and their ability to help the management. One of the more controversial issues in psychology, personality typology. This argument, especially for those who engage in many job working with people, It is significantly important.The effect of personality types A, B, C and D auditors on the content of the audit report ,In between managers and the member institutions of the certified public accountants audit the audit of listed companies on the Stock Exchange in Tehran have discussed that. The instrument used in this study included a questionnaire 4 personality types A, B, C, D and content of the performance audit report. For data analysis, descriptive statistics and analysis of variance, one public and Levine's test was used. The results showed that the expression of plausible hypotheses, and rejected if there is a significant difference between the type of personality types and personality types there is no comment, no comment.

The main purpose of this research is theoretical and practical analysis of inter-organizational cost management (IOCM) with emphasis on cost management and risk management process. In recent years IOCM has gained increasing interest in both theoretical discussions and practice. For this reason, the Resource-based theory, Transaction cost economics, Contingency theory and Industrial networks approach with special attention to the risk concept in inter-organizational cooperation is discussed. Although this theoretical framework explain the formation of inter organizational cooperation. However, these theories and researchers did not cover the risk of inter-organizational cooperation clearly. In addition to the theoretical arguments, we also examined IOCM procedures in an application view. For this reason an unstructured interview is used by researchers to identify factors that create problems in implementing IOCM. In their opinion Resistance to change, Insufficient framework and empirical evidence, Centralized oorganizational structure, Disclosure of confidential information, Changes in enterprise information system and the requirement to establish proper communication strategy are factors that causes IOCM practical problems in Iran .Also based on the results, we find openness of the cost data (open-book accounting and information sharing) is prerequisite for making cost reductions through IOCM procedure. Although open-book accounting has potential positive outcomes, it also entails a risk like opportunistic behavior of business partner. In order to deal with the problem of opportunistic behavior, we propose management risk with four-step process to minimize the threats posed by IOCM. Due to the importance of the supply chain in some industries, especially in the automotive industry, it is suggested that integration of IOCM process and risk management is implemented in that industry to reduce costs and improve efficiency.

The purpose of this study is to investigate relationship between leadership style and job satisfaction of the auditors employed in audit firms.The situational leadershi p model is used according to the leadership style of Hersey and Blanchard. The target population included members of the audit firm of certified public accountants, auditors working in Iran. Two types of questionnaires were used to collect data, On the fi rst questionnaire, the leadership style based on the four leadership styles of Hersey and Blanchard, was examined. Also the second survey by Smith and Hyulyn (1969) considered job satisfaction by auditors. In addition, Cochran formula was used to determine the sample size and eventually 120 usable questionnaires were collected and analysed. To interpret the results and analyze the data the SPSS software was used.
The results show that among the four leadership styles which have been studied (telling, selling, participative and delegative), telling style is the dominant style. Leadership style orders solidarity proved to be better than other styles regarding job satisfaction .But this solidarity has got reverse relationship.There is a direct relationship between job satisfaction and demographic variables such as gender, marital status, job category, years of service and age, in audit firms. As it seems job satisfaction in men is more than women and in married auditors is more than singles. And also lower satisfaction among senior managers than others have been observed.