فصلنامه پژوهش های تجربی حسابداری
پیاپی 3 (بهار 1391)

The aim of this research is to investigate thefinancial reporting qualityaffect idiosyncratic stock return volatility among companies listed on Tehran Stock Exchange (TSE). It is assumed that decrease in financial reporting quality increasesthe variance of idiosyncratic stock return in those companies. Data was analyzed pooled، for 2008-2010. To calculate financial reporting quality، three criteria were employed: decrease in the quality of accruals، discretionary accruals and the square of discretionary accruals، and idiosyncratic stock return volatility was measured by the variance of monthly idiosyncratic stock return. Findings indicate thatearnings smoothing with the total accruals and discretionary accrualsis understood by stock exchanges and contributes to increase in the volatility of idiosyncratic stock return in the companies.

qualityaffect idiosyncratic stock return volatility among companies listed on Tehran Stock Exchange (TSE). It is assumed that decrease in financial reporting quality increasesthe variance of idiosyncratic stock return in those companies. Data was analyzed pooled، for The aim of this research is to investigate thefinancial reporting 2008-2010. To calculate financial reporting quality، three criteria were employed: decrease in the quality of accruals، discretionary accruals and the square of discretionary accruals، and idiosyncratic stock return volatility was measured by the variance of monthly idiosyncratic stock return. Findings indicate thatearnings smoothing with the total accruals and discretionary accrualsis understood by stock exchanges and contributes to increase in the volatility of idiosyncratic stock return in the companies.

The main goal of the research is studying the relationship between the hours of audit and earnings management. As the auditors will recognize the earnings management through increasing the hours of audit in investigation of the statement، in this research the relation between the hours of audit and the earnings management has been studied. In order to evaluate the hypothesis، a sample includes of 84 listed companies on Tehran Stock Exchange during 1385-1387 are designated as the model، applying the Jones model and the models of earnings management the audited statements of the designated companies were studied. The result shows a significant and reversible relationship

The aim of this research is the comparison of financial reporting quality in Financially Distressed and Non-Distressed Firms of Tehran Stock Exchange. To do this research، the number of 70 distressed companies and also 70 active and non-distressed companies of TSE based on Altman & Spivack (1983) Model during 2002-2009 were investigated. In order to determine of financial reporting quality in companies was applied Barth et al. (2001) Model in econometric software EViews 6. To compare financial reporting quality of two samples was used independence t-Test، and to testify of equality in two samples variances applied Levene Test and also to analyze of data exerted statistics software SPSS. The findings indicate that financial reporting quality in accepted non- distressed companies of TSE in comparison to distressed companies is less; however، it has low stability. We include that the active and non- distressed companies in TSE manage earnings or un-favorite position of economic in our country has harden the prediction of future cash flows and decreased financial reporting quality in such companies bases on the results of this study.

purpose of this study is testing the usefulness of fraud detection decision aid in assessment of management fraud risk. First، based on literature was prepared fraud detection decision aid and the questionnaire contained، then 600 questionnaires were distributed between the auditors that 255 acceptable questionnaires were received. The survey results showed that the use of fraud detection decision aid reduces auditor''s personal judgment errors. Moreover، the simultaneous use of auditor''s personal judgment and fraud detection decision aid than only was using decision aid، showed resulting better assessment of managed fraud risk. The test of other hypothesizes showed، by increasing the size of company and reducing the time required to perform auditing works، probability of auditor using with decision aid will increase. The results generally indicate the usefulness of fraud detection decision aid in assessing the management fraud risk.

This paper reviews the advantages and disadvantages of using the International Financial Reporting Standards as the accounting standards of Iran. The reliable statistical society is included ICPAs who are certified by Tehran Stock Exchange and Accounting professors with Ph. D. Degrees working in Tehran Universities. The results of Chi-square test show the advantages of using International Financial Reporting Standards in Iran are more than disadvantages. Moreover، the results of Kruskal Wallis test of eight hypotheses show، there is not any differences between the viewpoints of ICPAs who are certified by Tehran Stock Exchange and Accounting professors with Ph. D. Degrees working in Tehran Universities. Although، they have different viewpoints about 2 hypotheses

Conservative Reporting has different positive and negative effects on companies. For example، the positive effects are: increase the quality of financial information and in the result decrease the information risk and cost of capital of companies. In addition، it is said that by following the principle of conservatism، the sustainability and also the value relevance of financial information will increase. By increasing the sustainability of financial information، the ability of judgment by management and in the result، sustainability of profit، will decrease. Also، the capital market expectations over future performance of companies decrease. In this study، the effect of conservative approach reporting depreciation on factors such as return of stock، value relevance and sustainability of profit has been investigated. For this purpose information of companies listed on Tehran Stock Exchange between 2001 and 2011 and multiple regression models were used. Results show that companies that have conservative approach، have more return of stock and less sustainability of profit، but value relevance of profit of these companies doesn‟t have any significant difference with other companies.