نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 6 (بهار 1398)

This research studies the impact of auditor's audit on audit fees and audit quality in listed companies in Tehran Stock Exchange. The statistical population of the research is listed companies in Tehran Stock Exchange. Using systematic elimination sampling, 95 companies are selected as research sample, and its period is between 2009 and 2014. The data of panel and regression methods of ordinary least squares are used with the use of EVIEWS software to test the hypotheses. The results of the research show that auditor's experience has a positive and significant effect on audit fees. That is, the auditor receives more remuneration to the more experienced, and the auditor's experience does not affect the quality of the audit.

This study examines the impact of the chief executive officer tenure and Audit firm size on the accounting information quality in Tehran stock Exchange in the companies listed in Tehran stock Exchange . The present study is practical in purpose and considered as a causal research ( post event ) after methodology . Statistical Society of the study are the companies listed in Tehran stock Exchange . Using systematic elimination method for sampling , 112 companies were chosen as study samples for the period of 2011 to 2016 . The data collection process was done using library and the method used for testing the hypothesis was multi – variable regression with panel data model . This results show that the chief executive officer tenure doesn`t have meaningful effect on the accounting information quality , but Audit firm size has meaningful effect on the accounting information quality , also the quality of accounting information in companies with a ceo tenure over than 3 years is not different from other companies , but The quality of accounting information handled by the first-rank audit firm is different from that of other companies.

In the present study, with regard to the important role of the directors in the success of companies and the importance of managers' decisions and powers in the company's functional framework, as well as the importance of return on equity for investors, which is undoubtedly influenced by the decisions of managers, the relationship between directors' discretion, the operational net assets and stock returns in accepted companies in Tehran Stock Exchange has been investigated. The statistical population of this research consists of 126 companies accepted in Tehran Stock Exchange during 2011-2016. The required data is collected from the 'Rahavard Novin' database. The analysis and testing of research hypotheses along with their results, were made according to the outputs obtained from Eviews software version 9. Finally, the results of the research indicate that according to the main hypothesis, the operational net assets have a direct and significant effect on the stock returns of companies. Also, according to the first and third sub-hypotheses, investment decisions and profit sharing decisions have a direct and significant effect on the relationship between the operational net assets and stock returns of companies. Also, according to the second sub-hypothesis, financing decisions have a reverse and significant effect on the relationship between the operational net assets and the stock returns of companies.

The goal of this research is for the role of adjusting the corporate governance and connection between the absence of the earnings management and dividend policy in accepted policies Tehran stock market .because of this, the information of 100 accepted companies in the following organization and Tehran stock market between 1391 and 1395 has been studied. To do this dividend policy has been used as dependent indignant absence of earnings management as independent indignant, and corporate governance as modulatory indignant; this index consists of three criteria of independence of the board of directors, auditor independence and institutional ownership. moreover, usual squares have been used to know the answers of inquiries. The results show that there are of the board has a negative and significant effect and the independence of the auditor has a positive and significant impact on the relationship between dividend policy and earnings management. But institutional ownership has no significant effect on the relationship between dividend policy and profit management.

The purpose of this study was to investigate the effect of earnings quality on the maintenance level of corporate surplus cash and their final value in Tehran Stock Exchange. The sampled companies of Tehran Stock Exchange were selected according to specific constraints, including a sample of 120 active companies in Tehran Stock Exchange. The time domain of the research consists of a six-year period based on the financial statements of the companies under study during the years 2011-2018. For testing of assumptions, multivariate linear regression was used using EVIEWS software version 9. The results indicate that excess cash holdings have a significant and positive effect on the company's value. Also, the quality of profit on the relationship between surplus cash and company value has a significant statistical effect. Finally, the quality of profits on the company's value does not have a statistically significant effect.

The existence of criteria and mechanisms of corporate governance leads to a change in corporate behavior. The effect of corporate governance mechanisms on management decisions related to profit, including profit management, is very important. Considering effective corporate governance and increasing the efficiency of our contracts, in order to strengthen the accountability culture and improve the transparency of information in companies and economic units that have been provided with all or part of their capital through the people, leads to the allocation of resources and in The growth of economic development will ultimately be. The purpose of this research is to investigate changes in corporate governance on the circulation of board members and the smoothing of profits in companies admitted to the Tehran Stock Exchange.The sampling method was chosen as a systematic judgment and elimination during the period of 1391 to 1395. The research hypothesis was studied using linear regression, combined data and cross-sectional fixed effects method. The result of regression among the sample showed that corporate governance has a positive and significant effect on the smoothing of profits and circulation of the members of the board of directors. Also, the results showed that financial leverage variables, company size and return on assets had a positive and significant effect on smoothing the earnings and circulation of the board members.