فهرست مطالب halimeh rahmani

Forensic accounting is a branch of accounting that addresses the abilities to prevent, detect and identify fraudulent practices, and tools. This paper reviews the importance of forensic accounting in Iran. This study is a survey-functional. We used a questionnaire to gather the responses of a random sample of 50 of the country's accounting professors. For purpose of analyzing the results of the study, the SPSS software was used. The hypotheses were tested using t-student test with a p-value of 95%.The results show that more attention should be paid to forensic accounting and forensic accounting should be added as a separate heading in accounting courses.

The purpose of this study was to investigate the effect of Reasoned Action theory on the tendency to fraud in financial reporting. Reasoned Action theory addresses the measurement of ethical goals and the perception of individual behavior. It also consists of two dimensions of Subjective norm and attitude. The study is an applied-type survey. The survey was also conducted through a questionnaire and a sampling from 107 professional practitioners in the field of accounting and related trends in 2017. To analyze the findings in the form of two main hypotheses, structural equation method was used by Smart PLS software. Findings showed that there is a positive and significant relationship between attitude, Subjective norm and the tendency to financial reporting fraud. Also, using the findings, it can be concluded that Reasoned Action theory is effective in investigating the tendency to fraud in financial reporting. In addition, it is necessary to carefully examine the cases of fraud in financial reporting, and in particular the individual and psychological factors affecting it.

Ethics is an issue required by all professions and organizations. Organizational performance is an issue that should be considered to improve the organization. This study examined the impact of professional ethics on organizational performance. This study is survey-applied And in the year (2015) has been. To conduct this study, 104 industrial managers of Fars province were participated using questionnaire and a random sampling. To analyse data in the form of one main hypothesis and 7 secondary hypotheses, linear regression was used by spss software. Results suggest that professional ethics affect organizational performance. In addition, factors of capability, transparency, incentive, assessment, and credibility are affected by professional ethics, but the impact of professional ethics on “assistance” was not confirmed. Prioritization of organizational performance dimensions in the population studied by Friedman test also indicates that the first component is assessment, followed by incentive, transparency, capability, credibility, environment, and assistance, respectively.

Kaizen is one of the continuous improvement patterns that avoiding stagnation and encouraging continuous efforts to achieve the goals are its purpose. This paper aims to review the Fars province industrial management willingness to applying kaizen management model. This study is a survey-functional research. Twenty- kaizen principles were used to designing the questionnaire. The sample comprised of 52 Industry managers of Fars province. The SPSS software was used for analyzing the results of the study,. The hypotheses were tested using t-student test with a p-value of 95%. The results show that the Fars province industrial managers adhere to the twenty- kaizen principles. The conclusions indicate that managers intend to implement the kaizen.

The objective of accounting is to provide useful information for the users of financial reporting. The information is considered useful if it possess qualitative characteristics. In this regard, it is very important to examine the relationship between qualitative characteristics and usefulness of information. However, a literature review doesn’t contribute much to judge about the relationship between qualitative characteristics and the usefulness of financial reporting. This study aims to investigate the effects of qualitative characteristics on the usefulness of financial reporting. In this study, we have used structural equations model (SEM) to analyze the data. The PLS, LISREL and SPSS software were used to test the model, research validity and research reliability, respectively. The information of the study sample consisting of 185 firms was analyzed during the period 2000 to 2013. Except for understandability, all other qualitative characteristics had an impact on usefulness. Conservatism also had negative effect on usefulness. Based on the findings, it is recommended to omit conservatism from qualitative characteristics. Besides, considering that relevance has a greater impact on the usefulness than reliability, so it can be concluded that the users of financial statements are looking for relevant information in their decision making process and information reliability is a matter of secondary importance. In this study, we have used structural equations model (SEM) to analyze the data. The PLS, LISREL and SPSS software were used to test the model, research validity and research reliability, respectively. The information of the study sample consisting of 185 firms was analyzed during the period 2000 to 2013. Except for understandability, all other qualitative characteristics had an impact on usefulness. Conservatism also had negative effect on usefulness. Based on the findings, it is recommended to omit conservatism from qualitative characteristics. Besides, considering that relevance has a greater impact on the usefulness than reliability, so it can be concluded that the users of financial statements are looking for relevant information in their decision making process and information reliability is a matter of secondary importance.

Subject: the aim of accounting is providing useful information for the users of annual reports. However, the research literature couldn’t help to judge about the relationship between qualitative characteristics and usefulness of financial reporting. The purpose of this research is investigating and determining the impact of qualitative characteristics on usefulness of financial reporting. analyzing the data has done by structural equations model. The LISREL, PLS, and SPSS software's have used to test the model, research reliability, and correlation between the qualitative characteristics respectively. The sample consists of 85 companies their information has investigated from 1376 to1389. Findings and except of seventh and ninth sub-hypothesis, other hypothesis have confirmed (conservatism and understandability have not meaningful impact on usefulness). In addition, there is interact relationship between conservatism and faithful representation and neutrality qualitative characteristics, relevance and reliability qualitative characteristics, and feedback and predictability qualitative characteristics. Therefore it recommended removing the conservatism from the list of the qualitative characteristics. Furthermore, since the impact of the relevance on usefulness is more than the impact of the reliability, so we can conclude the users of financial statements prefer the relevant information on the reliable information.

The purpose of this study is examining and determining the personality profile of the accounting students and professional accountants. The Five-Factor Model of Personality (NEO) is used for that purpose. The sample was consisted of 97 accounting students and 80 professional accountants. A descriptive and inferential analysis is used for analyzing the data. In order to test the hypothesis، Independent Samples t-Test and one sample T Test is used. The results suggest that about 70. 52% of accounting students، 55. 69% of professional accountants، and 63. 79% of overall accountants have conscientiousness personality profile (C). Also، there are not any significant differences between the personality profile of the accounting students and professional accountants. Furthermore، at the level of 5% significant، the accountants'' personality profile is conscientiousness personality profile (C). These results can be used in accounting education context.