The Evolutionary of Products and Services Costing
Seyyed Hossein
Sajadi
Accounting professor, Shahid beheshti University, Tehran, Iran
author
Hamed
Anari Gharegheshlaghi
Management accounting masters student, Shahid beheshti University, Tehran, Iran
author
Mohammad Ebrahim
Babaei Varnoosfaderani
Management accounting masters student, Shahid beheshti University, Tehran, Iran
author
text
article
2019
per
This article discusses the features, advantages and disadvantages Each of Traditional Costing, Traditional Activity-Based Costing, Time-Driven Activity-Based Costing and Performance Activity Based Costing systems along with expressing the reasons for bias towards any of these deals costing systems. In order to improve the traditional activity-based costing model Kaplan and Anderson(2004) Managed to invent a simplified pre-run version of the Traditional Activity-Based Costing model called Time-driven activity-based costing. This model despite has numerous advantages, because of its flaws, led the researchers to other model activity-based costing such as Performance Activity Based Costing. However, the usefulness of the system should be based on its advantage and disadvantage of the various conditions to be determined. Moreover, no costing system is perfect and subject to change over time according to the circumstances.
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
8
v.
31
no.
2019
5
22
https://www.iaaaas.com/article_99054_d097174606ced9187817450076715b81.pdf
dx.doi.org/10.22034/iaas.2019.99054
Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran
Ali
Rahmani
Professor of Accounting, Al- Zahra University, Iran
author
Mahnaz
Mahmoudkhani
Ph.D student of Accounting, Al- Zahra University, Iran
author
text
article
2019
per
The need to interaction between management, external auditors, the audit committee and internal audit as four components of corporate governance is important. The internal audit has always been considered as a source for other components and It has usually working relationship with these components. The purpose of this study is to determine factors assessing the effectiveness of internal audit in Iran with emphasis on internal auditor stakeholders. In this study, the One-Sample T-Test and factor analysis were used. Based on factor analysis, the most important factors that should be considered in evaluating the effectiveness of internal audit in relation to the stakeholders are:Satisfaction Management and Interaction with the Audit Committee, Cooperative relationship with the the external auditor,Management support,examine The behavior of the external auditor and External auditors rely on internal audit reports and Discuss about the plans.
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
8
v.
31
no.
2019
23
40
https://www.iaaaas.com/article_99055_98b50e723ecf4eb304e7f70a9a3f3e11.pdf
dx.doi.org/10.22034/iaas.2019.99055
Product Market Competition and the Value of Corporate Cash Evidence from Trade Liberalization
Mohammad Esmaeil
Fadaee Nezhad
Associate Professor of accountancy, Shahid Beheshti University, Iran
author
Faezeh
Sakhaei
M.A in accountancy, Parandak Institue of Higher Education, Iran
author
text
article
2019
per
The present study aimed to investigate the relationship between product market competition with the cash balance is emphasized the role of corporate governance. In this study, in accordance with the purpose, 3 is hypothesized that in the present case was statistical analysis and research. A sample of 17 companies active in the automotive industry are listed on Tehran Stock Exchange data for a period of 5 years were analyzed. Hypotheses through multiple regression models were evaluated in accordance with the findings, product market competition, the role of capital markets in response to changes in the cash balance had. However, the involvement of major stakeholders has led the competition in the product market, the capital market reaction to changes in the cash balance, stimulate. This applies in particular institutional shareholders and potentially reflect the regulatory role of such shareholders.
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
8
v.
31
no.
2019
41
58
https://www.iaaaas.com/article_99056_36f2d57950db6299700d41a1bd112042.pdf
dx.doi.org/10.22034/iaas.2019.99056
Investigating the Factors Affecting Unmanaged Profit by Management
Abdolkarim
Moghaddam
Associate professor of Accounting Payame Noor University, Iran
author
Ehsan
Ghadrdan
Instructor of Accounting Payame Noor University, Iran
author
text
article
2019
per
The purpose of this study was to investigate the effect of ownership structure factors and some of the mechanisms of corporate governance on the manipulation of listed companies in Tehran Stock Exchange. To test the hypotheses of the research, regression analysis and correlation test have been used. For this research, 74 companies that have been admitted to the Stock Exchange for the period of eight years from 1387 to 1394 have been used in two cross-sectional and cumulative formats. The results of this research show that when the percentage of institutional investors' ownership in companies exceeds 45%, manipulation is reduced by management. In addition, the research findings indicate that there is a negative and significant relationship between audit quality and profit manipulation. Also, the findings of this research show that there is no significant relationship between the existence of non-executive directors in the composition of the board of directors and the existence of internal auditors and manipulation by management.
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
8
v.
31
no.
2019
59
74
https://www.iaaaas.com/article_99057_78c0932eb513c8bff3a9f5bef86631c6.pdf
dx.doi.org/10.22034/iaas.2019.99057
Evaluating the Effect of Corporate Governance and Petroleum and Petrochemical Industry on Employee Differential and Free Cash Flow Relationship with Earnings Management
Abbas
Alimoradi
Assistant professor, The Petroleum University of Technology, Iran
author
Farzad
Zamani
Master in Finance, Azad University, branch South Tehran, Iran
author
text
article
2019
per
In this paper, we evaluate the effect of petroleum and petrochemical industry and corporate governance on the relationship between employee differential and free cash flow with earnings management. We test the research hypotheses by applying regression and correlation techniques during 2012-2016 for companies listed in Tehran Stock Exchange. Findings show that the independence of the board has a decreasing effect on the direct relationship between employee differential and earnings management. Also, the institutional ownership has a decreasing effect on the relationship between employee differential and free cash flow with earnings management. On the other hand, Audit quality and company’s activity in petroleum and petrochemical industry are not significant on the relationship between employee differential and free cash flow with earnings management. It is necessary for investors to consider institutional ownership and independence of the board as two effective variables in decision making.
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
8
v.
31
no.
2019
75
86
https://www.iaaaas.com/article_99061_4379d2047c3c1c1d4041485350f4655f.pdf
dx.doi.org/10.22034/iaas.2019.99061
Feasibility of Activity Based Budgeting Implementation in South Pars Gas Company
Amin
Nazemi
Assistant Professor and Faculty Member of Shiraz University, Iran
author
Hamid
Torkaman
Senior Financial and Cost Accountant of S.P.G.C
author
text
article
2019
per
Traditional Budgeting Method is the main practice in SPGC, but due to legal obligations more up to date Performance Based Budgeting Methods should be used. Since Activity Based Costing Method has been implemented in the company, using Activity Based Budgeting Method sounds quite reasonable.
Three major groups – Financial bureau staff, IT staff and company managers – filled their corresponding Likert Scale questionnaires to validate seven main and eleven secondary parameters affecting the implementation of this method.
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
8
v.
31
no.
2019
87
100
https://www.iaaaas.com/article_99073_547c1d551d951767aaa8ee981c6b49ef.pdf
dx.doi.org/10.22034/iaas.2019.99073
The Impacts of Financial and Social Indicators on Adding Value of Entities
Gholamreza
Ahmadi
Member of scientific board, Payame Noor University, Iran
author
Hosseyn
Nourani
Faculty of Humanities, Hormozgan University, Iran
author
text
article
2019
per
In addition to cash assets, intangible assets which are powerful incentives to promote price alterations in the stock markets are also considered in the modern economy. While some items of intangible assets are not included in the balance sheets but they assumed as sources of value creation for the companies. One of these intangible assets is the corporate social responsibility. Cash surplus of the company can also affect its market value. However, cash surplus may be consider account as vague sign for the market. Holding of surplus cash in the company may be indicated that such companies are less vulnerable to the price shocks and have more capability to encounter potential financial problems in the near future. These incorrect assumptions brings a positive outlook for the company in the competitive market. Furthermore, cash surplus can cause some difficulties for agencies. This review article investigates the literature on this subject and presents its results.
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
8
v.
31
no.
2019
101
110
https://www.iaaaas.com/article_99077_3e4b199a718f2a9b02fb5a6be9a83281.pdf
dx.doi.org/10.22034/iaas.2019.99077