فهرست مطالب hasan faraj zadeh dehkordi

Supervision of the auditing profession and the profession's activists has entered a new phase since 2002 with the bankruptcy of Enron and the approval of the Sarbanes-Oxley Act. What can be seen in the international arena and in developed countries is the move towards the specialization of the supervision of the auditing profession and the independence of the supervisory body from the profession. In Iran, the issue of monitoring the auditing profession has been a topic of discussion in professional and academic circles for a long time. In this regard, in this research, an attempt is made to first study the experience of developed countries in monitoring the auditing profession, and then by referring to the opinions and opinions of experts and experts of the capital market, the harms of the current approach are identified and the desired situation is drawn. The findings of this research, which was conducted with a qualitative and integrated method of comparative study and in-depth interviews with experts, indicate that the majority of the interviewees agree on the ineffectiveness of the institution proposed by the parliament as the steering organization of the audit system and the need to use the existing facilities and Modification of current structures and improvement of processes and methods are emphasized. Based on this, the proposed model of the research is presented in the form of a conceptual model with the aim of providing a suitable alternative solution for monitoring the auditing profession.

The purpose of this research is to investigate the effect of cash flow uncertainty on investment-dividends sensitivity in the companies listed in Tehran Stock Exchange (TSE). In this research, cash flow uncertainty is measured by cash flow shortfall and cash flow volatility and the effects of each of these two measures on relationship between dividends and investment has been investigated separately. The research hypotheses were tested based on a sample including 96 companies for 8 year period between 2003-2011using multiple regression model and pooled data method. The result of hypothesis testing indicated that there is a significant negative relationship between dividends and investment. The cash flow shortfall and cash flow volatility reduce investment-dividends sensitivity. In other words, cash flow uncertainty reduces the extremity of negative relationship between investment and dividends.