نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 32 (زمستان 1398)

Words, such as modernism and postmodernism, has been used extensively in literature and everyday conversations. However, fundamental concepts and beliefs have largely forgotten the narrow and condence definitions. This paper, based on a library and interpretive method, aims to explain the roots of modernism and postmodernism in the development and development of financial accounting concepts. Therefore, the purpose of this research is to study the variables related to modernism and postmodernism in the development of financial accounting concepts. Hence, in this paper, while describing the above-mentioned concepts, the role of modernism in general and postmodernism in particular are discussed in the development of financial accounting. Evidence of this paper suggests that the advent of bookkeeping and the formation of financial accounting was initially based on the concept of modernism. But postmodernism had a wonderful effect on the development of financial accounting concepts.

The ethical exploitation of information to generate knowledge content is an important debate; because the way of exploitation of exist information in the databases is different, and everyone does it according to their logic and purpose. The purpose of this study is survey of factors affecting prevention of duplicate content production in Islamic Azad University. The type of research was applied and the research method was descriptive-analytic. The research hypotheses were examined using the multivariate regression analysis and related tests. The extract results of statistical analysis showed that natural language processing, ethical audit model and semantic analysis are effective in prevention of duplicate content production. On the other hand, although other factors are affecting preventing the production of duplicate content, it is felt that the design of an intelligent model that uses semantic methods to control the production of scientific content and ultimately prevention of the production of duplicate content. Based on results, it is suggested that an intelligent model be designed to combine both natural language processing and semantic analysis methods in order to prevention of duplicate content production, so as to recognize both the structural similarity and the semantic similarity of generated content.

Accounting standards are mandatory rules that reporter units need to use them for the auditor's  acceptable opinion.. auditors should understand the concept of accounting standards correctly for evaluating on the correct use of standards by economic units.Also, accounting students and educators should understand the standards in order to properly teach the concepts and educational headings on the basis of the original text of accounting standards and to prepare for entry into the professional market.The problem of this study is to assess the readability and comprehensibility of accounting standards used by different groups of users.Because if accounting standards are not readable by users, they can’t  play an effective role in the proper reporting..In this research, using  Cloze method  used in assessment readability of two sample standards among several main audience groups of accounting standards, namely, students, professors, accountants and auditors, and the results have been compared and analyzed in different aspects. The results showed that the level of text readability among most of the groups and its overall average was at frustration and stress level and lack of understanding.Therefore, it is imperative that standard-setting authorities revise existing standards or develop new standards to ensure that standards texts allows learning for all user groups.

Extensible business language reporting was revolution in financial reporting, which reduces the cost of creating, processing, and accessing information.Implementation of XBRL in Iran has not been properly implemented for the reasons we seek to identify it in the research. The purpose of this study is to identify the barriers and strategies for using XBRL. The research methodology was grounded theory, interview data collection, theoretical sampling and snowball, and 19 theoretical saturated interviews. At the company level, barriers to knowledge and recognition, complexity, infrastructure, cost and resistance to change, and education and awareness strategies, budget allocations, and incentive policies were identified. At the software manufacturer level, barriers to complexity, costs, sanctions and infrastructure strategies, budget allocations, and so on were identified. At the level of regulators , the requirements and pressures, infrastructure, the lack of custodians and strategies for the formation of specialized working groups, the minister at the level of ministry, culture, education and awareness and ... were identified.

Shareholders are calling for qualitative audits and usually respond to modified audit opinion. Managers are also always trying to get the audit report as unqualified or standard to reduce costs. The purpose of this study is to identify the economic and tax consequences of a modified audit opinion. The modified audit opinion is based on the not-unqualified opinion and the number of clauses in the operating audit report. The research data were analyzed using a sample of 146 companies listed in Tehran Stock Exchange Comity during the years 2005 to 2016 by Panel data and multivariate regression model. In general, the research findings indicate that there is tax and economic consequences in publication of the modified audit opinion. Research findings showed that the number of clauses in the audit report has an economic consequence and, consequently, reduces the sensitivity of Investment Expenditures to Cash Flows and the ratio of the Tobin Q. Also, the results of the research showed that the modified audit opinion had a tax effect and led to reduction in tax avoidance. Additionally, the audit change leads to an increase in the economic and tax consequences of a modified audit opinion.

In the competitive world today, organizations need to be precise about the changes in the costs that the company must create in order to create a new value throughout the supply chain at one time. In this research, we have tried to investigate the cost of the chain by looking at dashboard design to predict and estimate supply chain costs. For this purpose, after reviewing the supply chain cost literature and examining the scope and purpose of the dashboard design, using the mathematical models and the actual use of information production and sales in Tehran province in the Zamzam Iran Company  and Zamzam Tehran  Company , the data of 22 period periods From April 1395 to January 2012, related to the study of this research, the design of the CHCM model, and the use of specialized software in the field of intelligent business intelligence reporting, the design of a model dashboard for evaluating the cost of the chain Supply and analysis reports became sensitive. Research findings indicate the model's ability to estimate supply chain costs for the desired courses and at the level of activity.

In this article in order manage the risk from the lack of tax compliance.The optimal model “selection forvat audit” using data mining techniques  (vector machine and decision tree) be studied. In the selection for auditing, the important issue is select the right files for auditing from within the range of potential candidates .So that’s the choice while covering the maximum tax risk, it will increase the efficiency of the tax system. because of the limits available in time and sources, Audit all tax payer will get various costs . In addition, the costs associated with the audit and the revenue from auditing are also raised .therefore, the output of the tax audit process greatly contributes depending on the quality of the selection of the audited tax payers collection. To do this research in it all, using the Delphi method, factors affecting tax risk are identified and continuing with the using of the statistical samples of research. Which includes 281 companies that were subject to Vat audit between 2001 to 2015,Different models were extracted and their ability  was evaluated to choose optimally for Vat audit. The results of the study show that the Linear support vector machine method up to 70% of tax payers with this clustering algorithm correctly they will be separated depending on the analysis of existing data. Which is more  reliaboh le then other data mining techniques of decision tree.

Audit fee is sensitive to the condition that increase audit risk. Earnings autocorrelation and earnings volatility are the important earnings characteristics that affect audit risk. These characteristics may constitute important elements of inherent risk for the auditor, but the associations and directions are ambiguous. In response to greater inherent risk, auditors should conduct more extensive substantive testing to reduce the overall risk associated with the audit. The current study investigate the effect of these earnings characteristics on audit fee from the lenses of different theories. For this purpose, the data of 93 publicly-held companies listed in Tehran Stock Exchange, during the time interval of 1388-1394 are examined. The results of hypothesis indicate that there is a negative (positive) and significant relationship between Earnings autocorrelation (volatility) and audit fees. In other words, for higher earnings volatility,audit firms charge more audit fees to its client. And against what was expected, auditor industry specialization has no significant moderating effect on these relations.

Firm's cash holding has attracted an increasing attention of both the members of the profession and the academics. The presence of defects in the market indicates that firm's cash holding has a significant effect on the market. Meanwhile, the presence of effective monitoring mechanisms inside and outside the firm would prevent misuses of firm's cash, and subsequently, destroying firm's cash value. Real earnings management, efficient monitoring hypothesis, interpersonal deception theory and signaling theory are proposed categories in the building trust and monitoring environment which have been considered in this study. This study attempted to examine the effect of real earnings management on the market value of the cash holding as well as the impact of active institutional ownership (as an example of efficient monitoring hypothesis) and audit partner rotation (as an example of interpersonal deception theory and signaling theory combination) on this relationship. For this purpose, the data from 156 firms listed in Tehran Stock Exchange during 2012 to 2018 and panel data model were used. The results showed that market values firm's cash holding positively, and real earnings management make investors consider less value for firm's cash holding. Also efficient monitoring hypothesis and combination of interpersonal deception theory and signaling theory were confirmed.

In most previous studies, differential persistence of earnings components has been estimated using a cross-sectional approach. The main assumption in the cross-sectional approach is the equality of the differential persistence of accruals and operating cash flows in all companies, While differential persistence of earnings components is a firm-specific phenomenon. The purpose of this study is to examine the incremental usefulness of firm-specific differential persistence of earnings components on the predictive power of earnings forecast cross-sectional models. For this purpose, four cross-sectional earnings forecast models including the models of Sloan (1996), Hou et al (2012), Soo (2013) and Li and Mohanram (2014) have been used. In order to test the hypotheses, the data of 165 companies from listed companies in Tehran Stock Exchange during the period of 1380 to 1396 were selected by systematic elimination method. For analyzing information and testing hypotheses, multiple regression and wuong test have been used. The results of the research show that the differential persistence of the earnings components leads to increasing the predictive power of the earnings forecast cross-sectional models. These findings suggest that the firm-specific differentiation persistence criteria contain useful information for predicting earnings.

Many countries today, with regard to the benefits of International Financial Reporting Standards (IFRS), tend to accept and implementation it or have harmonized their national standards with it, and on the other hand, the assessment of the fundamental changes in accounting and financial reporting systems, without considering the views of its stakeholders, can affect the probability of its successful. Accordingly, the purpose of this study is to assess the perception of auditors as one of the main stakeholders, of the change in the financial reporting system and the implementation of IFRS. For this purpose, auditors' perception was assessed by considering four factors individual, technical, situational and change processes through a questionnaire distributed among auditors working in the audit organization and private audit firms. The results of the questionnaires were analyzed using structural equation method (PLS). The findings of the research show that auditors 'perception is influenced by the above four factors, but the effect of these factors on auditors' perceptions differs from the implement of IFRS in Iran.

Earning and their measurement and identification methods have always been regarded as an important financial challenge and paradigm when investigating the factors affecting capital markets and explaining the behavior of stock prices. The different needs of accounting information users on the one hand, and the various reasons and motives of firms to achieve their goals on the other hand, have led to manipulation of profits and losses. This study aimed at comparing the impact of real and accrual earnings on the market value of equity using the Sobel test. To this end, 131 companies listed on the Tehran Stock Exchange from 2007 to 2017 were enrolled. According to the hypothesis testing results, the use of accrual earnings, in addition to a direct impact on the market value of equity, indirectly affects it through the mediating role of abnormal stock returns. No significant relationship, however, was observed between real earnings and the market value of equity. In other words, the mediating role of abnormal stock returns was not confirmed by the Sobel test. The systematic risk level of firms had no effect on the choice of earnings management approaches with the aim of influencing abnormal returns and the market value of equity. In other words, investors disregarded company risk in their decisions as a potential factor effective in capital market expectations regarding the changes in stock returns and prices.

Target costing is a tool and comprehensive process that increasing the organization's ability in the cost reduction and improvement performance   levels of an organization. The main objective of this current paper is to review the Effect of Organizational Culture of Islamic Azad University, Hamedan Branch on applying the target costing method by using the main frame “target costing never shouldn’t be increased” as well as the role of Organizational Capabilities for this branch. Statistical Society of this research includes staff, directors, faculty members of accounting and management department for Islamic Azad University, Hamedan Branch. The number of samples as 231 people has been selected as the method of accidental sampling in accordance with Cochran formula. Questionnaire validity has been confirmed by factor analysis (0.867) and its reliability as reporting the Cronbach’s alpha coefficient (0.968). It’s used the technique of structural equations for testing the hypothesis. The result shows that all components of organizational Cultures effect on applying target costing meaningfully in regard to organizational capabilities of Hamedan Branch at Islamic Azad University. Meanwhile the role of mediation of organizational capabilities has been confirmed.

The purpose of this paper is to predict the quality of the audit using decision tree algorithms. Therefore, all audit institutions of the member of the Iranian Society of Official Accountants during the period 1391 to 1396 are the statistical population of the study, which after the screening of 1367 observations remained as a statistical sample. This research is a descriptive-correlative research in terms of applied and descriptive research method. Data analysis was performed in accordance with the CRISP-DM data mining standard and the implementation of four decision tree CHAID, C & RT, C5.0, and QUEST algorithms. Decision trees were modeled using simulation software of IBM modeler18 and the results showed that the optimal models, regardless of tree depth, with the maximum recognition power associated with the tree C5.0 over 97% and considering the depth of the tree with more than 92% is related to the C & RT tree. From the total of 19 quality assessment criteria, 16 criteria in the C5.0.12 Criterion Algorithm in the CHAID algorithm and 5 C & RT criteria and 3 criteria in QUEST are considered in the prediction of effective audit quality It is important to note that the common criteria in all four algorithms, which are employee recruitment, employee training, and entrepreneurship All work control and supervision are all input phases that affect audit quality.

Management accounting information can provide essential support for managers’ decision making and make these decisions more effective and efficient. Management accounting information performs an enabling function as it provides a fundamental input to organizational management sensemaking. This research focuses on providing a model for sensemaking of management accounting information to managers by using grounded theory and especially focuses on interactions between users and providers of management accounting information. The main question in this research is that “Despite the many advantages, why management accounting information is not used in an effective manner by Iranian managers, or even some companies don’t have management accounting department?” In this regard, unstructured interviews were conducted with 20 experts, including managers, management accountants, and experts, who are both sides of providers and users of information. Some of the most important strategies for sensmaking of management accounting information to managers are: providing necessary training for management accountants and managers to enhance the expertise and knowledge of management accountants as well as the familiarity of managers with the capabilities and applications of management accounting and the role of institutions and active management accounting associations in this field as well as improving the quality of management accounting reports by acquiring the skills required by management accountants.

In the current conditions of the world's competitive market, producer companies have come to invest more in their different operating systems and supporting their products in order to improve their products in terms of quality, variety, flexibility and updating of manufacturing methods, so that make it possible to produce the product with the lowest price to meet the maximum level of customers' requirements. Hence, one of the main aspects in creating the competitive advantage of organizations is accurate calculation of production costs that should be increasingly considered due to economic recession conditions in the country. The Product Direct Cost (PDC) is calculated by factors such as raw material prices, labor costs and equipment in traditional accounting systems, while the time factor is not considered as an important indicator in this regard, including time value of money causes more realistic calculations of the product direct costs and the finished cost. Therefore, utilizing the tools of lean production such as Value Stream mapping (VSM) and Cost-Time Profile (CTP) the in this paper, we try to consider the effects of Time Value of Money on the product direct cost. In this regard, product direct cost is calculated with a new approach different from traditional methods in accounting systems by mapping the current state map and focusing on the cost-time profile.

In recent years, the share of intangible assets in the corporate market value has grown steadily and paying attention to its implications is of great importance. The wave of companies moving toward investing in intangible assets and the formation, encouragement, and the desire to create knowledge-based and technology-driven companies have signs of changing business models, strategies, and moving towards a developed economy. However, it appears accounting standards related to intangible assets move from the left and neglected, and to shift towards alignment with economic changes stubbornly resists. In this research, the reasons for this resistance and the damage caused by this resistance, which are affecting investors and the economy, are discussed, and financial accounting and reporting of current intangible assets are presented as the main culprits. Finally, with the study and pathology in this regard, there are suggestions for improving the current state of financial reporting of intangible assets.

Introduction & Profit management has always been considered as one of the problems in the field of accounting and has been investigated in various aspects. But then behavioral is a topic that is less considered, and while profit management is the result of a process that is, of course, involved in psychological issues. For this purpose, the purpose of this study was to determine the relationship between emotional intelligence and earnings management by considering self-fascination. The research method is applied in terms of purpose and descriptive correlation method. The statistical population includes all managers of Tehran Stock Exchange companies in 1396. The total number of companies is 166 companies. Eventually, from 166 companies, 112 companies were selected as screening samples and the managers of those companies were surveyed. Emotional intelligence as an independent variable and profit management (accrual, real, and scenario) is considered as a dependent variable and autosomy was considered as a moderator variable. To measure the accrual-based earnings management from Jones's modified model, the real profit management of the three-part model of rye (2006) and to assess the profit management scenario, a questionnaire was used from Klickman and Henning (2000). The tool used for emotional intelligence was the questionnaire of 33 questionnaires. In order to evaluate narcissism, two methods (Face Exposure Measurement and NPL 16's Self-Esteem Questionnaire) were used. For analysis of the results, a structural model was used with SmartPls software. The results showed that there is a significant coefficient between emotional intelligence with management (real and accrual) with regard to narcissism, but this relationship with profit management is not significant. Based on the results obtained, it is estimated that high emotional intelligence is necessary for accountants, and having this skill can help them control their stress and excitement. In this regard, it is recommended that the relevant brokers take care of the choice.

Useful information is information that has qualitative features. One of these features is relevance. Relevance means that accounting information must have the ability to make a difference in a decision. The main purpose of this experimental study is to determine the effect of earning management on the relevance of accounting information value. To measure earnings management, revenue items and accruals have been used. The statistical population of this research is the companies accepted in the TSE. The data of this study consisted of 1860 firm-years from 2006 to 2017. The research method is correlational and causality and the hypotheses were tested, using correlation and regression. The results showed that earnings management by way of income items reduced the relevance of the stock value of the stock. Also, the results showed that the management of profit through the manipulation of accruals had a significant effect on the relevance of book value and accounting profit. In general, research results show the effect of earnings management through accruals and items of income on the relevance of accounting profit and stock value. Therefore, the evidence obtained in this study shows that the manipulation of accruals and earnings items is associated with a reduction in the quality of accounting information appropriate.