نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 7 (پاییز 1392)

The main purpose of this research is the comparative methodological study of papers in the field of Accounting published by well-known magazines inside and outside of Iran. The domestic research lacks innovation and diversity in many areas such as issues to cover or even the methodology applied and this will limit the progression of knowledge of Accounting from both theoretical and practical point of view. Therefore, in this research the methodology applied in well-known Accounting papers are studied and later these methodologies are compared and discussed from different prospects. Moreover, the issues that these papers cover are compared with each other.
This research, from methodological point of view, is considered as a positive research in Accounting and from reasoning point of view is an inductive one. Besides, this study is a descriptive as well as developmental research.
The main purpose of this research is to propose a methodological framework for national papers. For this, a number of articles (1387-1390) are taken from “Advancements in Accounting” magazine, “the Iranian Accounting and Auditing Review” and ”Quarterly Journal of Securities Exchange” as they are the oldest related magazines in Iran. Foreign articles (the last issue published from 2008 to 2011) are taken from “Journal of Accounting & Economics”, “Accounting Organizations and Society”, “Accounting Review” and “Accounting Research” which gained high rankings based on Erasmus international ranking system. The sample consists of 263 domestic and 157 foreign papers.
The results show that the foreign papers benefit from more varieties in methodologies such as explanatory, empirical, longitudinal, historical, ethnography, casual-comparative and content-analysis methods.

Awareness of the future economic performance of the business companies helps creditors and potential investors in financial decisions. Investors decision-making of to purchase, sell or hold stocks based on earnings forecasts increases further the earnings forecast error importance. So the profit forecast error has an important role in the secondary market. This study aimed to reveal the threshold behavior of companies in time of financing through positive and negative discretionary accruals to manage earnings forecast error. In this way, 71 Companies for the period 1384-1389 were considered. Research hypotheses through regression using panel data fixed effects were tested. The results indicated a significant negative relationship between management earnings forecast errors and total discretionary accruals. Results of other hypothesis show that management expect to finance through debt has a significant positive relationship between positive discretionary accruals to manage earnings forecast error. Also, with the prospect of financing through debt, there is no significant relationship between earnings forecast error and negative discretionary accruals.

On the first stages of appearance (fifth decade of 20th century) internal auditors were seen mostly as revisers of accounting and financial information. Step by step internal auditors are focusing on compliance audits, later internal auditors start to evaluate effectiveness of internal control system, assess operating processes and finally, nowadays, the scope of internal audit covers not only compliance audits, evaluating internal controls, fraud investigations, assess of operating processes, but also consultations to the senior management and participation in risk management. The main purpose of this study is to investigate the role of internal audit in enterprise risk management (ERM) in the companies listed in the Tehran Stock Exchange. The final sample used for this study consists of 43 companies listed in Tehran stock exchange. Also, data were collected using a questionnaire. The study results showed that internal auditors have low involvement in enterprise risk management (ERM) activities, but they are also engage in activities that could compromise their objectivity.

Accounting earnings and its components, including the information that investors will consider them in making decisions. Information about earnings and its components is important to predict future earnings. Given the importance of the information content of earnings and its components, The aim of this research is to investigate the persistence of cash components of earnings in companies listed on the Stock Exchange of Tehran. For this purpose, four hypotheses are examined with data from 147 companies in Tehran Stock Exchange for the period between the years 1382 to 1390. To test the hypotheses, multiple regression techniques and panel data methods are used.
Results showed that negative abnormal changes in cash balance is more persistence than positive abnormal changes in cash balance and also positive and negative abnormal change in cash are more persistence than accruals.

This paper is concerned with the relationship between strategy, management control systems (MCSs), and innovation. Two dimensions of MCS- organic innovative culture and formal controls- are considered. On the basis of the theoretical path model, it is predicted that product differentiation is associated with more extensive innovation. It is argued that this association is explained by paths from product differentiation to the two dimensions of MCS, and then paths from these MCS dimensions to innovation. Structural equation modeling (SEM) analysis used to test path model. This paper uses the information of 69 companies from 4 different industries listed on Tehran Stock Exchange by means of questionnaire. The results confirm that product differentiation is associated with innovation. Also, product differentiation is associated with each dimension of the MCS. Organic innovative culture and formal controls have direct paths to innovation. The result of the survey also indicates the mediating role of the MCS variables in the relationship between product differentiation and innovation, an indirect effect of product Differentiation strategy on innovation.

The Operating Cycles give management action on employing different Conservatism Level in case of various conditions of market and Ownership Structure. According to importance of the accounting Conservatism, this study examins the impact of the Operating Cycle and Ownership Structure on the companies Conservatism by C-Score Method. The financial information of 80 companies Listed are analyzed in Tehran stock exchange within the period (2006-2010). Pool data model according to Limer testing are used for regression coefficient. Liner regression model in security Level 95% with helps of spss and Eviews soft wares are used for testing hypotheses, for investigating Operating Cycle effect and Ownership Structure (independent variable) on companies Conservatism Level (dependent variable). Result of hypotheses testing show a meaningful and positive relation between Institutional Ownership and Conservatism Level of companies, further more a meaningful and positive relation exist between Operating Cycle and Conservatism Level of companies. But meaningful relations aren ̉t found between Block holder and Conservatism Level of companies.

Prior studies suggest that auditor tenure are associated with earnings quality. In this study, we examine whether industry specialization of auditors affects the association between auditor tenure and earnings quality. By investigation of 68 listed companies, in 1381 until 1389 years, We find that the tenure is increasing, the absolute value of discretionary accrualsare increasing and the earnings quality is decreasing. While for firms audited by industry specialists, the tenure is increasing the earnings quality is increasing. These findings show that long term relationship between company and its auditor is not necessarily worrying.

The purpose of this research is evaluating the impact of auditor quality on the earnings management for ipo firms in Tehran stock exchange (ISE). To determine the auditor quality, two parameters of auditor size and the auditor tenure and to measure the earnings management as dependant Variable, modified Jones model and also firm size, both leverage and operating cash flow are used as control variables. In this research 50 ipo firms in Tehran exchange stock evaluated from 1382 to 1389. For test hypothesis, multiple regression model is used. Results without consideration of control variables show that bigger audit firms and auditor tenure has negative effect for ipo firms in Tehran stock exchange. By adding control variables, results show that there is no significant relationship between auditor size and earnings management. But there is a negative significant relationship between auditor tenure and earnings management for ipo firms in Tehran stock exchange.

There is a strong relationship between a bank performance and the way it finds the utility of applying their resource. This can be another word for value creation ability. Although there are many ratios and models for analyzing the financial performance in a bank, but in absence of an aggregated approach, finally makes it an empirical analysis for managers. This paper proposes a model to analyze banks performance in an aggregated and effective way according to creating value strategies. It considers two main parts: a model for measuring the financial performance and a comparative structure. By using the results of the model in a commercial bank, it provides an analysis for its ability to create values.

In this paper, we describe five types of product costing systems: traditional volume-based system, activity-based costing system, time-driven activity-based costing system, resource consumption accounting and Light ABC. We illustrate the commonalities and differences among these systems and promot critical and comparative understanding of the various product costing approaches.
We evaluate the systems along multiple dimensions: (1) the cost of implementation and maintenance, (2) the ability to provide decision-relevant data, and (3) managing the demand for resources. We identify where individual systems excel and finally leverage this insight to develop a blended system combining the best features of each of these approaches.