نشریه حسابداری و منافع اجتماعی
سال ششم شماره 3 (پیاپی 22، پاییز 1395)

Nowadays, Extended Business Reporting language (XBRL) is as a revolution in financial reporting that causes to reduce production expenses and errors and faster and easier reaching to the information and increasing of quality characteristic that related to the information for users, producers and some users of financial statements information. The using of XBRL is an essential issue for all companies but majority of companies still resist versus of using that without a foreign structure. The lack of a structure for internal using of XBRL and the spread of free action in what a Companies answer to the financial statements needs, has converted to the XBRL that caused differences levels of using this language. This currently paper has done by library way and reviewing information that related to this field. First of all we address the extended business reporting language (XBRL) explanation and differences levels of acceptance and then explains the Iran situation in accepting field and implication of this langrage.

Research in the field of ethics and accounting mostly dealt with peripheral issues. Few studies have investigated the origins of moral accounting. This study attempts to take a new step in the field of moral accounting assumptions. According to Islamic teachings, respect for human rights and the consent of God is the ultimate criterion of morality. Every nature is favored by God, is a good indicator. The study, at the first step, introduce the moral famous propositions such as justice, fairness and disclosure, virtue and truth telling, accountability and fair accounting and recognition of profit in Islamic texts, the Koran, Nahjolbalaghe and other traditions and then was referred to the views of scholars accounting. The study attempts to analyze and describe the method to confirm the moral premise of accounting practice with the implementation of ethical propositions in Islamic texts and accounting texts. The findings of this study conforms moral propositions in Islamic texts and accounting texts. The study confirmed a new approach to ethical accounting.

Big Data consists of voluminous data sets that they cannot be reasonably analyzed by using Database management systems or traditional software programs. The reason for this popularity is growing amount of information that are available by developments in computing and telecommunications technology, particularly the Internet and environmental sensing. as different types of data become available, Big Data will have significant implication for financial accounting. The textual, video, audio and image information are available via Big Data, could improve financial accounting and financial reporting procedure. Big Data in financial accounting will enhance the quality and relevance of accounting information, cause to increase transparency which results in improvement of stakeholder decision making. In financial reporting, Big Data could be helpful in creation and refinement of accounting standards, furthermore Big Data assure that with the evolution of dynamic, global and real economy; accounting profession will continue to provide useful information

Conservatism has a relationship with corporate governance mechanisms and both of them play an important role in reducing information asymmetry and agency costs in contracts. Conservatism can limit Opportunistic behaviour of company management in financial reporting. The overall goal of this study is to investigate corporate governance mechanisms’ effect on conditional conservatism. In this study, were used 125 data of firms listed in the Tehran Stock Exchange in the period of 1388 to 1392. The research have been considered elements of corporate governance mechanisms as independent variables and conditional conservatism as the dependent variable and three-variable of firm size, ratio of market value to book value of equity and financial leverage as control variables. To conduct this research, were presented a main hypothesis and four secondary hypotheses and for data analysis was used Eviews 8 and Spss 18 statistical software. The research method is correlation type and is functional based on objective. The results of the hypothesis show that the mechanism of corporate governance has a positive effect on conditional conservatism.

The audited financial statements tend to have better information content, leading users to make better decisions and thus generating greater economic benefits. This paper, investigated the relationship between audit specialization and audit delay and accounting conservatism. The sample consists of 64 companies listed on Tehran Stock Exchange, in the period 1387-1393 and for testing the hypothesis the statistical panel data regression was exerted. In this research for measuring conservatism; was used the model developed by Ball and Shivakumar (2005) and the model developed by Palmrose) 1988 (was used for measuring of audit specialization. The results show that there is no significant relationship between audit specialization and accounting conservatism. Also, the results show that there is a negative and significant relationship between audit delay and accounting conservatism. Means, the more; the number of days between the end of the year and date of the auditor’s report, the less the quality of numbers in financial statements is.

Investment efficiency in a conceptual framework means the acceptance of the projects with positive NPV, and investment inefficiency means rejecting these investments opportunities (underinvestment) or investing in projects with negative NPV (overinvestment). One of the factors that has especially effect on the investment efficiency or inefficiency is management ability. Management ability has positive and negative aspects. Based on the positive side and according to a view as efficient contracts view it does expect that as much as manager’ ability would be high, they can better estimate the risk and return of investment projects and furthermore they predict accurately revenues and costs of the projects. In general, in this approach their selected projects are more efficient. On the other hand according to self-interest perspective, competent managers has much emphasis on [their standing]. Therefore they may choose projects that meet their interests in the first place and in consequence, they choose investment projects that are not enough efficient.