Social Responsibility and It,s Impact On Corporate Reputation
Ahmad
Ahmadpour
استاد دانشگاه مازندران
author
Maryam
Farmanbardar
دانشجوی کارشناسی ارشد حسابداری دانشگاه مازندران
author
text
article
2016
per
Nowadays, Because stakeholders requests from companies and have a positive impact disclosure and corporate social responsibility reporting on the performance companies, managers are encouraged to disclosure and social responsibility reporting. However, with respect to requirement to expense for its, implementation and the results of positive impacts indicators disclosure and reporting of social responsibility in the long term, is expected Firms with higher profitability have more attention to this issue. Impact social responsibility on corporate reputation can be traced respect to impact that social responsibility can be on corporate performance. The companies whit giving importance to issue of social responsibility and its, reporting can improve the organization's legitimacy, and by creation motivation on employees, increase social goodwill, decrease of fines and responsibility the needs of all stakeholders help to improve the corporate profitability, and by creating a positive image of the organization in the community, the add to the their reputation in the community and provide a source for 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
4
v.
16
no.
2016
4
15
https://www.iaaaas.com/article_103440_2801889a527d6e9bfb16e3ec195f4f89.pdf
dx.doi.org/10.22034/iaas.2016.103440
Family ownership, nonfamily ownership and Agency costs
Mahmood
Mousavi Shiri
دانشیار حسابداری دانشگاه پیام نور
author
Mehdi
Salehi
استادیار حسابداری دانشگاه فردوسی مشهد
author
Fatemeh
Sharaf Doust
دانشجوی ارشد حسابداری دانشگاه پیام نور
author
text
article
2016
per
The purpose of this research is to review the agency costs of family and nonfamily firms in Tehran Stock Exchange. In conjunction with this research, two questions arise: 1. is there a meaningful relationship between the ownership structural of family and non family firms with agency costs? 2. Do the agency costs of family and nonfamily firms are differ? The research sample, Includes 30 family firms and 30 nonfamily firms and the period of study, covers the years 2007 to 2012.
The results show that there is a meaningful relationship between the agency cost based on the ratio of "operating expenses to annual sales" and based on "circulating assets" with the percentage of family ownership. The results also show that no meaningful difference between the agency costs based on the ratio of "operating expenses to annual sales" and the "assets turnover " in the firms of family and nonfamily.
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
4
v.
16
no.
2016
16
31
https://www.iaaaas.com/article_103441_f27725eae75ebe187c927f23d72411db.pdf
dx.doi.org/10.22034/iaas.2016.103441
Factors influencing voluntary disclosure of information (Theories and Applications)
Vali
Khodadadi
دانشیار حسابداری دانشگاه شهید چمران اهواز
author
Rahim
Banaie Ghadim
دانشجوی دکتری حسابداری دانشگاه شهید چمران اهواز
author
text
article
2016
per
The purpose of this study is survey of Factors influencing voluntary disclosure of information. Disclosure of voluntary information is disclosure beyond legal obligations, which have been formulated by legislative bodies and play an important role in reducing the information asymmetry between managers and outside investors plays. Research shows that Agency theory (due to a conflict of interest between the manager and owner), signaling theory (due to asymmetric information), the theory of capital need (the need to attract foreign investors) and legitimacy theory (because of the need to continue working and social needs) are the theories that represent voluntary disclosure of information.in the case of Voluntary disclosure, managers are doing such Disclosures, when its benefits exceed its costs. In this article we review the theories of voluntary disclosure, costs and benefits of disclosure of information, Motivations to voluntary disclosure and Constraints on voluntary disclosure of information.
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
4
v.
16
no.
2016
32
43
https://www.iaaaas.com/article_103442_12bfd5630d312dfa4afcf4091756dc92.pdf
dx.doi.org/10.22034/iaas.2015.103442
Forensic accounting and its role in prevention and detection of fraud
Pari
Chalaki
استادیار گروه حسابداری دانشگاه ارومیه، دانشکده اقتصاد و مدیریت، گروه حسابداری
author
Bahman
Ghaderi
دانشجوی کارشناسی ارشد حسابداری دانشگاه ارومیه
author
text
article
2016
per
Fraud and corruption are two complex and multi-dimensional Phenomenon with different causes and effects that can have destructive consequences for corporations and community. The world has witnessed several instances of corporate scandals and failure in recent years (Enron, etc.). This has brought to the fore the inadequacy of the statutory audit in the prevention and detection of fraud and financial mismanagement. Therefore, in order to protect the interests of stakeholders and resolve legal claims discussed against companies and auditors, a new branch of accounting knowledge was formed in the name of “Forensic Accounting”. This article seeks to explain the meaning and nature, conceptual framework, activities and services rendered, core knowledge and personal skills required for forensic accounting as a specialized field in the accounting profession. Forensic accounting can be implemented to realize the goals Resistive Economy, increasing the transparency and accountability and it can be attempt in improving financial and administrative system in our country.
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
4
v.
16
no.
2016
44
57
https://www.iaaaas.com/article_103443_ef144b35ad7328e25179735e9368f8ad.pdf
dx.doi.org/10.22034/iaas.2015.103443
The Review of studies and concepts of fraud in accounting and auditing
Fatemeh Sadat
Mousavi Bioki
دانشجوی ارشد مالی دانشگاه یزد
author
Jamal
Bozorgi Khanghah
استادیارگروه حسابداری دانشگاه یزد
author
text
article
2016
per
Financial reporting system is always faced with a crisis to accessing public confidence. Increase fraud and restatement of financial statements, together with firms' bankruptcy, raised Inefficiency of financial statements. Therefore, prevent or detect important fraud in financial statements has always been focus for investors, managers and auditors. So in the last decade, the issue of fraud, particularly fraud in the financial statements have been attention Various researchers, even in disciplines such as psychology and sociology, conducted in this area of research is on the rise. This article attempts to provide an overview of important topics in this area, as well as studies, to present more about topic and assistance to researchers and students and also contribute to future research.
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
4
v.
16
no.
2016
58
73
https://www.iaaaas.com/article_103444_4e1701cb7449bddc5cb9027193b71ecf.pdf
dx.doi.org/10.22034/iaas.2015.103444
Study of Cost Price Accounting in Iranian State Companies
Nasrolah
Jan Afzaie
مدرس ، دانشکده مدیریت وحسابداری ، دانشگاه ارشاد دماوند
author
Mohammad Reza
Nikbakht
دانشیار ، دانشکده مدیریت ، دانشگاه تهران
author
text
article
2016
per
The purpose of the study is to assess the accounting systems or the information about prime cost in state companies. Therefore, it is necessary to identify the obstacles prevent the execution of industrial accounting (the prime cost) in such companies in order to determine the prime cost of the products and services of the companies under study. In this study, 300 financial and accounting managers and experts of the state companies in Tehran were sampled, including the companies busy with the affairs related to mines and metals, petroleum and gas, petro chemistry, oil, electricity power and water, etc.; interviewing tools and questionnaires were used to collect data. The collected data were analyzed using SPSS statistical software. To describe and analyze data, the descriptive tables and percentages and also chi-square Test were utilized respectively. The findings showed that the optimal system of prime cost accounting is not coordinated with the execution of budget regulations and do not follow accounting standards, in addition, financial controlling accounting system is not in coordination with prime cost accounting system of products and services and the prime cost accounting of the state products and services do not lead to the real prime cost determination. The prime cost in the companies under study do not follow operational and industrial accounting system and it leads to the difference between the real and recognized costs determined by the state entities.
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
4
v.
16
no.
2016
74
83
https://www.iaaaas.com/article_103445_b7dad011dd6a807d256c53a09a4a2e66.pdf
dx.doi.org/10.22034/iaas.2016.103445
Business risk approach, a new approach to improving the quality of the audit
Somayeh
Khalilian Movahed
کارشناسی ارشد حسابداری از دانشگاه فردوسی مشهد
author
Mojtaba
Soleimani Marshak
دانشجوی دکتری حسابداری دانشگاه اصفهان
author
text
article
2016
per
In recent decades, the traditional audit approach has been much criticized. The demands for greater effectiveness, fewer fees, create more value, and improving the quality of audit services, audit risk audit approach has led to the adoption. Given the limitations of the audit risk model, business risk audit approach emerged. The business risk audit approach to the holistic, comprehensive and profound understanding of the industry, strategy, business models and client processes are created. Thereby improving the efficiency and effectiveness of the audit, fee reductions, and increased value to the client and the auditor. Business risk increases the likelihood of identifying risks of material misstatement. In this paper, to better understand and describe the business risk, the audit risk model and its limitations and weaknesses are described. The emergence of business risk audit approach, and the business risk audit framework is introduced. The Business Process model-evaluation of KPMG has reviewed.
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
4
v.
16
no.
2016
84
94
https://www.iaaaas.com/article_103446_ea16ad1a8952c1bbed5994a951266527.pdf
dx.doi.org/10.22034/iaas.2015.103446