فصلنامه دانش حسابداری مالی
سال ششم شماره 3 (پیاپی 22، پاییز 1398)

The purpose of this article is the typology of frame works for evolution of Accounting from 15th to 19th century (the transition era) in the ideas of Marx  interpreters. In fact, this article is doing the typology on researchers’ point of views in regards to the Accounting role in the transition period (based on Marx s’ point of view).

The research method is a combination of typology, content analysis and comparative studies for analyzing different viewpoints of researchers in this field.

The results of this research shows the researchers’ viewpoints about Accounting role in transition period are different. These researchers have found the mentioned results via different methods which could be all classified into 6 different types after rounds of analysis.

Finally, it concludes that by analyzing different viewpoints of researchers, it seems that Accounting role in this period was two-way and dialectics one.

The aim of this article is an answer to the demand for change in the field of Accounting studies from positivism in to a point of view where Accounting characteristics are being analyzed as a social and political phenomenon. In this article the role of accounting was analyzed in a political and social process that shaped it.

Providing a theoretical background for improving the quality of Accounting educational textbooks

In this research 140 titles of Accounting Principle I (Vol. 1) textbooks are recognized and reviewed. First, from the 50 titles of the published books from 1960 until 2000 (ie. First four decades), eight titles which have been of the most effective and the most printed and sold books are reviewed one by one through a case study manner; then from the 90 titles published during the decade from 2001 until 2010 a randomly selected sample of 30 books is examined through a comparatively analytical method.

Examining the three hypotheses reveal that firstly the huge number of "Accounting Principles I" textbooks published during the second period (from 2001 to 2010) have no significant changes and improvements in comparison with their former textbooks (published from 1960 to 2000) in the sense of their contexts and subjects; secondly the writing style and the structure of these books do not show significant deferences with each other; and thirdly these books refer to a very little number of particular resources.

during a unique decade (from 2001 to 2010) a huge number of educational textbooks titles as "Accounting Principles I" were published in Iran (In Persian language) which were mainly similar to each other. This issue can be recognized as a subject of plagiarism and/or at least as a subject of wasting resources for rewriting and republishing similar educational textbooks.

As the first in its realm, this research absorbs the thinkers' attention to some sort of structural and contextual fruitlessness and stasis within Accounting educational publications in Iran and hence necessitate of rethinking about.

The purpose of this study is to investtigating the concurrent impact of stock return, operating cash flow change and sales change on asymmetric timeliness of earning.

To test the research hypotheses, 203 companies listed in Tehran Stock Exchange for the period 2008 to 2018 and using multivariate regression model of pooled or panel data.

Earning has an asymmetric responds to positive and negative including stock return, sales change, and operating cash flow change. Furthermore, the interaction effect of stock return and operating cash flow change increases the asymmetry timeliness of earning against both variables On the other hand, the interaction effect of stock return and sales change, increases the asymmetry timeliness of earning against sales change whilst not such impact observed against stock returns.

Asymmetry timeliness of earning is created with respect to good versus bad news about future cash flows where negative news seems to have more immediate impact rather than positive news. Including indicators drivers of the asymmetric timeliness of earning are stock return, sales change, and operating cash flow change and due to the interaction effect between these indicators, the possibility of changing the amount of asymmetric timeliness of earning against each of these indicators.

The impact of the interaction effect of affecting indicators on Asymmetry timeliness of earning can give more knowledge to financial information users and future researchers about the qualitative characteristics of affecting earning.

The main objective of this study is to investigate the relationship betweenaudit committee characteristics and comparability of financial statement with the moderating role of audit firm size and corporate governance.

In this study, have been investigated 56 firms listed on Tehran stock exchange during the years 2013 to 2017 andTo estimate research hypothesis, is used a multivariable regression model.

Results of the study indicate that there is a negative and significant relationship between audit committee characteristics and financial statements comparability. However, audit firm size has a negative effect on relationship between audit committee characteristics and financial statement comparability and finally, board size has a positive effect on relationship between audit committee expertise and financial statement comparability and independent board has a negative effect on relationship between audit committee size and financial statement comparability.

Reducing financial statement comparability stem from less effectiveness audit committees.

Despite the effect performance of audit committees on quality characteristics of financial statements, need attention to the effectiveness of audit committees is very important.

Emotions are an important underlying factor that may interact with other variables to influence auditors’ judgments and decisions. The purpose of this study was to investigate the interactive role of emotional intelligence on the impact of time budget and client pressures on the auditor's judgment.

In order to test the research hypotheses, a scenario-based questionnaire has been used. The period of research is 2018 and the statistical sample of research includes 160 auditors which were selected by available sampling method.

The results show that the effect of time budget pressure and client pressure on the auditor's judgment has a significant effect. However, the results showed that the interaction of emotional intelligence with the time budget pressure and client pressure does not have a significant effect on the auditor's judgment.

Overall, the results of the research showed that the pressure of the time budget and client pressure did not reduce the audit quality and the auditors in their judgments have taken into account the audit quality.

This research can, while developing theoretical literature in audit judgment, determine the role of two important factors of time pressure and client pressure on auditors' judgments, taking into account the emotional intelligence in the audit market of Iran.

Intrinsic features such as personality traits and acquired features such as financial intelligence of managers can undermine their behavior and type of decision in the organization and affect financial performance. In this research, the effect of personality characteristics on the performance of the company has been investigated considering the moderating effect of managers' financial intelligence.

The personality characteristics of managers were measured through five components: neuroticism, extraversion, Openness to experiences, agreableness and conscientiousness using the Neo standard questionnaire and the financial intelligence with the standard Kiosaki questionnaire. The research period during which the questionnaires were distributed is fiscal year 2017. The sample included 291 firms listed in Tehran Stock Exchange.

The results of this study, using the structural equation modeling approach, indicated that the personality characteristics: neuroticism, acceptance and conscientiousness had a significant positive effect on the performance of the company, and extraversion and adaptation were not significant on company’s performance. In addition, the effect of financial intelligence adjustment on the impact of all components on the company's performance was not confirmed.

Our findings show that only some personality characteristics of managers have an impact on the firm's performance. In this regard, financial intelligence can not affect the relationship between managerial personality characteristics and corporate performance.

For the first time, this research has examined the effect of managers' personality characteristics on firms’ performance. Our findings contribute to the development of the literature on behavioral finance and related theories.

Investors seek private information in order to cover the risks of lack of transparency of information. The purpose of this paper is to examine the role of audit quality in adjusting the distribution of information and limiting the availability of latent information.

The subject of the study was based on the regression model of the combined data. During the period of 2009 to 2018, the data of the companies accepted in the Tehran Stock Exchange were collected and used to test the research hypotheses.

The results of the research indicate confirmation of the first and fourth hypotheses of the research. In other words, the research results indicate that the quality of accounting information leads to a change in the pricing of information asymmetry, but audit quality does not change the price of information asymmetry. The third hypothesis of the research also suggests the ineffectiveness of audit quality on the fluctuation of the returns from private information. Also, the results of the fourth hypothesis indicate that, when changing the level of information quality of accounting information, the fluctuation in the return on private information is also changed so that with the change in the quality of accruals, the return on the investor also fluctuates and changes.

According to the results of the research, it can be stated that even in the presence of high information asymmetry, information quality can be an effective measure to reduce the costs of information asymmetry. In other words, increasing the quality of information leads to more optimal pricing and lower cost of capital.

Changes in the value of information asymmetry lead to a recognition of the risks and opportunities associated with changes in the behavioral factors of the investors and the opportunity to improve performance, reduce risk or delay the negative outcomes of investment (due to weaknesses in the information quality).

Earnings and its measurement methods are among the most important determinants of the stock market value and the measures of calculating the corporate risk. As a result, increasing the modifications in the future earnings heightens the risk, affecting the investors’ decisions. Therefore, analyzing the moderating role of systematic risks in using the earning management approaches for influencing the stock market value was the overarching purpose of this is to research.

Data collected on 131 listed companies from 2008 to 2017 was tested using the panel data method and the fixed effects method to test the research hypotheses. To this end, two hypotheses were formulated and the McNichols was used to measure the accrued earnings. The Roychowdhury method was used to measure the real earnings.

The findings from this research showed the positive and significant relationship between the accrued and real earning management approaches and the stock market value. Besides, companies use the optional accrued and real earnings approach to positively affect the stock market value, which is not associated with the corporate risk.

Based on the present research results, the variable effect of the systematic risk reduces the variable coefficient of the accrued and real earning management in relation to the stock market value. In other words, the corporate systematic risk does not have a moderating effect on the relationship between the earning management approaches and the stock market value. The capital market inefficiency and investors’ failure to correctly analyze and interpret the information in financial statements and corporate risks, as well as managers’ ability and opportunistic attempts to change the earning data and the investors’ expectations, have suppressed the effect of systematic risks on the selection of the earning management approaches.

In this research, the role of the systematic risk in the selection of the earning management approaches for influencing the stock market value and performance is researched for the first time. Furthermore, the findings from the present research may explain the reasons for the company managers and investors’ negligence in taking systematic risk into account.

Nowadays sustainability represents a crucial issue for huge firms worldwide, and current paper is typically a pioneering study which provides empirical evidence of the impact of sustainability information disclosure on financial performance and corporate value. Based on resource-based View (RBV) and stakeholder theories, there is a positive relationship between sustainability information disclosures with financial performance and corporate value. Indeed, in stakeholder's theory, satisfying the requirements of stakeholders (environmental and social) may improve the firm's financial performance and value.

The paper has been carried out in the Iranian contex, thus sustainability information disclosures are evaluated through content analysis of the board of directors' reports employing direct observation method.

Following examining the information of 140 firms during the period 2010-2016 (840 observations), the desired findings scientifically show that according to the theoretical foundations in this academic field, the disclosures of sustainability information naturally has a significant and direct relationship with the financial performance and corporate value.

Progressively increasing the proper disclosure of corporate sustainability information leads to improved financial performance and value.

The study may encourage managers to develop effective corporate policies reasonably related to the disclosure of sustainability information to improve financial performance and corporate value.