Fraud and Social Network Analysis
Shokrollah
Khajavi
Professor in Accounting, Shiraz University, Iran
author
Reza
Taghizadeh
Ph.D in Accounting, Shiraz University, Iran
author
Mohammad
Sadeghzadeh Maharlui
Ph.D in Accounting, Shiraz University, Iran
author
text
article
2018
per
Fraud is one of the important threats that organizations are faced with it. Studies show that in fraud, the most important factor is the human. On the other hand, social psychology posits that others’ presence and influence on the human behavior has a major effect and are among the factors which constitutes a human behavior. In these studies, do not regard actors as an independent people but they consider them as a people whom are stationary in social systems and networks. One of the new techniques for studying these relations is social network analysis. Social network analysis is a technique in which the relations among people were examined and it aims to recognize and measuring the social aspect among these aspects. The aim of this study is to explain the application of social network analysis in examining the fraud in accounting.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
7
v.
27
no.
2018
5
18
https://www.iaaaas.com/article_98712_dae2f36e5ac9a8f0e6a229061da9e4fd.pdf
Social Responsibility in Banking Industry of Different Countries
Mohammad
Kashanipour
Associate Prof. University of Tehran (UT), Iran
author
Morteza
Kazempour
Phd candidate in accounting, University of Tehran (UT), Iran
author
Forough
Esmaeilbeigi
MSc student of accounting, University of Tehran (UT), Iran
author
text
article
2018
per
Today social responsibility of organizations is regarded to be an inseparable part of business literature in the world of social responsibility, in one look it is defined as a means to evaluate the impact of company activities, such as the analysis of the effects of organizational activities on society which is relatively connected to unemployment, poverty, environmental contaminants and other social issues. In the banking industry, the point considered here is that do banks pay attention to this issue and how necessary it is for them to fulfill these responsibilities. In this article, a proper and through comprehension of the concept of social responsibility in banking industry has been discussed. First, the importance of this issue and then, this concept and the implemented models in the banking industry of several countries, is discussed. In conclusion after reviewing the models and literature, it is found that in the concept of social responsibility the American banks have been in particular, more successful than most countries with banking system around the world such as Australia, England and Romania.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
7
v.
27
no.
2018
19
34
https://www.iaaaas.com/article_98713_056120bacbab44af2f1bc5c4048fe0ba.pdf
Conceptual Framework for Management Earnings Forecasts
Seyed Ahmad
Khalifeh Soltani
Associate Professor of Accounting, Alzahra University, Tehran, Iran
author
Sheyda
Nayeb Mohseni
PhD Student of Accounting, Alzahra University, Tehran, Iran
author
text
article
2018
per
This paper attend to review earning managemet litreture and provide a framework in which to view management earnings forecasts. Specifically, we categorize earnings forecasts as having three components: antecedents, characteristics, and consequences that roughly correspond to the timeline associated with an earnings forecast. By evaluating management earnings forecast research within the context of this framework, we render three conclusions. First, forecast characteristics appear to be the least understood component of earnings forecasts—both in terms of theory and empirical research—even though it is the component over which managers have the most control. Second, much of the prior
research focuses on how one forecast antecedent or characteristic influences forecast consequences and does not study potential interactions among the three components. Third, much of the prior research ignores the iterative nature of management earnings forecasts—that is, forecast consequences of the current period influence antecedents and chosen characteristics in subsequent periods. Implications for researchers, educa-tors, managers, investors, and regulators are provided.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
7
v.
27
no.
2018
35
52
https://www.iaaaas.com/article_98714_cc355ba23d86ed05794a0235abb5ac89.pdf
Applying the Extensible Business Reporting Language (XBRL) to Increase the Speed and Transparency of Corporate Financial Reporting
Ghodratolah
Talebnia
Department of Accounting, Associate Professor, Science and research Branch, Islamic Azad University, Tehran , Iran
author
Hasan
Esmaeili
Ph. D. Student of Accounting,Science and research Branch, Islamic Azad University, Tehran , Iran
author
text
article
2018
per
In the last twenty years a technological revolution occurred fueled by the widespread diffusion of the internet. With regard to Financial Reporting, this trend also generated the development of Extensible Business Reporting Language (XBRL), which many accounting experts expect to revolutionize financial reporting since it allows corporate financial information to be aggregated, transmitted and analyzed quicker and more accurately. Generally Accepted Accounting principles(GAAP)and International Financial Reporting. Standards ( IFRS)on use XBRL on corporate financial reporting many advices. Since January 2009, when the United States Securities and Exchange Commission (US SEC) adopted rules that require firms to provide to the Commission financial statements in XBRL as well as posting to its website, a lot of articles have been prepared which describe the benefits of XBRL. on sum these articles up, the use of XBRL for financial reporting should provide benefits to parties interested in financial information such as investors, financial analysts, and regulators as it enhances information exchange, lowers accessing costs and times, reduces errors, and improves information analyses. The results use XBRL shows that financial reporting is done with many speed and financial transparency.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
7
v.
27
no.
2018
53
62
https://www.iaaaas.com/article_98715_2364dd7971dedad1f656507546a0b40e.pdf
ISO & COSO: Risk Management Frameworks
Mohammad Mehdi
Naderi Noureini
Assiatant Professor, Parandak Institute of Higher education
author
Mohammad
Khanzadeh
Faculty Member, Payam e Noor University
author
text
article
2018
per
Risk management knowledge is evolving and the body of this knowledge is in the process of formulation, so the necessity of a conceptual framework is obvious. Conceptual framework is a useful tool in the formulation, implementation and creation of the grounds for the development of knowledge. The choice of an appropriate framework for implementing a risk management process in organizations is the first and most important step. An appropriate framework for organizations that have recently implemented a risk management process is indicative of the direction in which programs are developing, and for organizations that have already begun the risk management process, it is a measure to assess the status quo and identify strengths and weaknesses.The two most commonly used risk management frameworks are: 1. The ISO 31000 risk management framework and the COSO 2004 Integrated Framework for Risk Management. In the process of developing these two frameworks, a large number of risk management experts have been widely contributed and recognized both frameworks as good ones. Each framework has its own strengths and, in addition to being functional, can be developed and not necessarily comparable to identify the best framework. In fact, the type of organization that seeks to implement the risk management process determines the appropriate framework. This paper presents a brief description of the two risk management frameworks and emphasizes the role of internal controls in the organization on the importance of establishing a risk management framework on the internal control framework.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
7
v.
27
no.
2018
63
74
https://www.iaaaas.com/article_98716_f35a41922b85b51584f751951ded6231.pdf
Total Quality Management; Communication Outside and Inside
Masoumeh
Shahsavari
Instructure, Department of Accounting, Kosar University of Bojnord, Bojnord, Iran
author
Mona
Kazemiyan
Msc, Accounting, Faculty of Administration & Economic Science, University of Mazandaran, Iran
author
text
article
2018
per
Implementing Total Quality Management (TQM) into a company’s business practices results in increased customer satisfaction and retention, improvements in company’s internal satisfaction, and increases in revenues. Quality, which is measured through customer satisfaction, is the best market advantage and presence as well as staying power. The customer is the final arbiter of product and service quality and customer loyalty, retention and market share gain are best optimized through a clear focus on the needs of current and potential customers. The objective of this paper is to underline the interconnection between marketing and quality management and interdependence of two diverse disciplines marketing and quality management, as the keys of organization competitive advantage. Marketing and quality management shows that these two fields are inseparable and have been linked by four factors: Customers, quality, business productivity and competitiveness and ultimately business ethics. The future of quality: Customers have become more informed and demanding, competition more intense and the pace of technological change has quickened. Most people now recognize that quality is the key to achieving sustained competitive advantage.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
7
v.
27
no.
2018
75
90
https://www.iaaaas.com/article_98717_c1b5be4d5946d730d1a38392d622c631.pdf
The Effect of Amendment of Accounting Standard No. 16 (the Effects of Changes in Exchange Rates) on the Value and Volume of Companies Stock Exchanges
Mahdi
Filsaraei
Department of accounting, Islamic Azad University of Bojnourd, Iran
author
Ali
Naghizadeh
M.A. in accounting, Islamic Azad University of neyshabur, Iran
author
text
article
2018
per
In mid-1391, sanctions and reduced foreign exchange earnings from oil exports, government regulation of the currency market and exchange rates exchange got impossible and alternative exchange rate was replaced with reference exchange rate, Followed by, Rials Equivalent of corporate foreign exchange facilities Multi-fold increased and This difference should be accounted in the foreign currency loss for that period. In this regard, the Audit Organization in August 1392 by amending the Accounting Standard no.16 with the terms of position gave the license of transferring foreign losses in the foreign currency financing facilities granted to the cost of the assets created. This study investigated that investors, by applying the amended standard, consider reporting increased profits are regarded as good news in the market or consider it as income smoothing that predicting firms Lack of future cash and is not a positive signal. Therefore, the mean percentage change in stock value and volume of firms in the sample before and after the amendment of the accounting standard No. 16 and performing Non-parametric Wilcoxon rank test, was found: At intervals of 21 and 30 days, the value of stock transactions after the modified standard "The effects of changes in exchange rates" has decreased than before and at intervals of 21, 30 and 50 days, the volume of stock transactions after the modified standard "The effects of changes in exchange rates" has decreased than before.
Accounting and Auditing Studies
License Holder:
Iranian Accounting Association
Director & Editor-in-chief:
Ali Saghafi(Ph.D)
Director & Secretary General:
Naser Partovi
Editorial Assistant:
Maryam Asgharzadeh Badr
22520864
7
v.
27
no.
2018
91
112
https://www.iaaaas.com/article_98718_402c00e7d5dad5a3cbe9f3f9dbfe1859.pdf