Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 - - 25866 FA Journal Article 1970 01 01 - - https://acctgrev.ut.ac.ir/article_25866_cb671626b26073b0d04097307c62f9d5.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 The Bottle-Neck of Accounting Concepts The Bottle-Neck of Accounting Concepts 25867 FA Journal Article 1970 01 01 The purpose of this study is to describe the bottle -neck of ac counting concepts. In the first section of the paper, the term "Concpet " which has be e n explained in different sciences a r c discribed . Also in t his section, native concepts, Borrowed concepts and Abstractive concepts are explained by at least an example for each one. In the second part of the paper, the Income concepts and capital concepts which arc currently using in accounting discipline are analysizcd . The weak ness of each concepts are disclosed. The results of t he study indicate that the accounting concepts are incomplete an d needs to be more clarified . The purpose of this study is to describe the bottle -neck of ac counting concepts. In the first section of the paper, the term "Concpet " which has be e n explained in different sciences a r c discribed . Also in t his section, native concepts, Borrowed concepts and Abstractive concepts are explained by at least an example for each one. In the second part of the paper, the Income concepts and capital concepts which arc currently using in accounting discipline are analysizcd . The weak ness of each concepts are disclosed. The results of t he study indicate that the accounting concepts are incomplete an d needs to be more clarified . https://acctgrev.ut.ac.ir/article_25867_8924ca66fc69c79067647411c9e7b6e4.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 Social Responsibility Accounting Social Responsibility Accounting 25868 FA Journal Article 1970 01 01 https://acctgrev.ut.ac.ir/article_25868_325b25b97d03a4eb80b6d48228f03bd4.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 Criterion For The Evaluation of Accounting Information Criterion For The Evaluation of Accounting Information 25869 FA Journal Article 1970 01 01 In this article , alternative accounting measurements are evaluated in terms of their ability to predict events that are important in decision - making. For illustration of the issues, the paper has refer to a hypothetical example of financial leases. The lease example reflects each of the alternative accounting Measurements ( i.e., with and without capitalization ) . the purposive criterion chosen was predictive ability the ability to predict loan default. The article conclude : the predictive ability approach provides a method for drawing operational implications from the a priori arguments such that the measurement controversies become empirically testable according to a purposive criterion . In this article , alternative accounting measurements are evaluated in terms of their ability to predict events that are important in decision - making. For illustration of the issues, the paper has refer to a hypothetical example of financial leases. The lease example reflects each of the alternative accounting Measurements ( i.e., with and without capitalization ) . the purposive criterion chosen was predictive ability the ability to predict loan default. The article conclude : the predictive ability approach provides a method for drawing operational implications from the a priori arguments such that the measurement controversies become empirically testable according to a purposive criterion . https://acctgrev.ut.ac.ir/article_25869_8b1eceb2ce1fc82d960feed0c065ae24.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 The Postulates of Auditing The Postulates of Auditing 25870 FA Journal Article 1970 01 01 Considering the auditing as an independent field of knowledge, has its own postulates, concepts and theories. This paper examines the qualitative characterstic of postulates as an starting point for reasoning. Based on these characterstic, eight postulates of oudithing has be en introduced. These postulates are as follows : 1- Financial is no necessary & other Financial informations are verifiable . 2- There is no necessary conflict of interest between the Auditor and the management of the enterprise under audit. 3- The financial statements and other information submitted for verification are free from collusive and other irregularities, 5- Consistent application of GAAP results in the fair presentation of financial position and the result of Operations. 6- In t Ill' absence of clear evidence to the contrary, what has held true in the past for the enterprise under examination will held true in the future. 7- The auditor acts exclusively in the capacity of an auditor. 8- The professional status of the independent auditor imposes Considering the auditing as an independent field of knowledge, has its own postulates, concepts and theories. This paper examines the qualitative characterstic of postulates as an starting point for reasoning. Based on these characterstic, eight postulates of oudithing has be en introduced. These postulates are as follows : 1- Financial is no necessary & other Financial informations are verifiable . 2- There is no necessary conflict of interest between the Auditor and the management of the enterprise under audit. 3- The financial statements and other information submitted for verification are free from collusive and other irregularities, 5- Consistent application of GAAP results in the fair presentation of financial position and the result of Operations. 6- In t Ill' absence of clear evidence to the contrary, what has held true in the past for the enterprise under examination will held true in the future. 7- The auditor acts exclusively in the capacity of an auditor. 8- The professional status of the independent auditor imposes https://acctgrev.ut.ac.ir/article_25870_f16f298ef788b2c6135bbd4533046605.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 Historical Cost, Current Cost and Exit Value Historical Cost, Current Cost and Exit Value 25871 FA Journal Article 1970 01 01 Alternative valuation method which compete for inclusion in the accounts are discussed in this essay. Primary goal is to differentiate clearly three alternative methods of accounting: historical Cost. Current Cost and Exit Value. The frist section, precisely and neutralIy , explian the three alternative valuation methods. The problem is explain through separable questions which consider a specific, simple case and try to demonstrate that one of the alternative methods is superior to the others. The second section explain the criterion that will discriminate between alternatives which help the selection of the preferred method. The Purpose of thired section is to analysis the breaking apart and discover commonalities which permit a synthesis - the putting together - and weave a general principle that is founded on irreducible and stubborn facts. The article conclude that the criterion for selection proposed is relevance to specific decision models as opposed to unspecific usefulness or as opposed to criteria that do not discriminate. The first & second section of this essay are published on Iranian Accounting Review No. 6,7. Alternative valuation method which compete for inclusion in the accounts are discussed in this essay. Primary goal is to differentiate clearly three alternative methods of accounting: historical Cost. Current Cost and Exit Value. The frist section, precisely and neutralIy , explian the three alternative valuation methods. The problem is explain through separable questions which consider a specific, simple case and try to demonstrate that one of the alternative methods is superior to the others. The second section explain the criterion that will discriminate between alternatives which help the selection of the preferred method. The Purpose of thired section is to analysis the breaking apart and discover commonalities which permit a synthesis - the putting together - and weave a general principle that is founded on irreducible and stubborn facts. The article conclude that the criterion for selection proposed is relevance to specific decision models as opposed to unspecific usefulness or as opposed to criteria that do not discriminate. The first & second section of this essay are published on Iranian Accounting Review No. 6,7. https://acctgrev.ut.ac.ir/article_25871_061f2bb36f8e673474cdd3fd24e1acb2.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 The Artiflcal Working Capital Concepts The Artiflcal Working Capital Concepts 25872 FA Journal Article 1970 01 01 This article argues for the abolition of the practice of classifying assets and liabilities as current and noncurrent and for substituting additional disclosure about the attributes of certain assets and liabilities for it. The reasons are set forth to explains why the present practice is not useful in evaluating a company's solvency and recommends on alternative that would be neither a radical departure from present disclosure practices nor costly to implement. This article argues for the abolition of the practice of classifying assets and liabilities as current and noncurrent and for substituting additional disclosure about the attributes of certain assets and liabilities for it. The reasons are set forth to explains why the present practice is not useful in evaluating a company's solvency and recommends on alternative that would be neither a radical departure from present disclosure practices nor costly to implement. https://acctgrev.ut.ac.ir/article_25872_ecf50a931fa36f2947717a04a0012816.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 A Defense of Historical Cost Accounting A Defense of Historical Cost Accounting 25873 FA Journal Article 1970 01 01 This article present to defense of historical cost accounting. it is addressed not only to those who attempt to eliminate H. C. Completely from the field of accounting hut also to those who recognize the significance of H. C. accounting only to a very limited extent. The importance of H. C. are shown through the accounting practices of five hypothetical countries (A - E). The role of historical cost will be increased gradually as it move from country (A) to Country (E). Then the Paper Summarise argument for H. C. embedded in the accounting practices. This article present to defense of historical cost accounting. it is addressed not only to those who attempt to eliminate H. C. Completely from the field of accounting hut also to those who recognize the significance of H. C. accounting only to a very limited extent. The importance of H. C. are shown through the accounting practices of five hypothetical countries (A - E). The role of historical cost will be increased gradually as it move from country (A) to Country (E). Then the Paper Summarise argument for H. C. embedded in the accounting practices. https://acctgrev.ut.ac.ir/article_25873_564a72926ac9791d1267b3acdb33d469.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 Applied Research in Accounting (3) Applied Research in Accounting (3) 25874 FA Journal Article 1970 01 01 As a useful editorial practice, the Accounting Review publishes abstracts of thesis and doctoral dissertations which were successfully defended at the School of Management during the past quarter .mr mohammd sadeghi has furnished a abstracts of the following research under a special section. "Applied Research in Accounting". 1- Statement of changes in Financial Psition and the necessety of providing Cash Flow Statement, by: Ahmad Modures-Sabzvari, 2-"comparative study of U.S.A & U.K.& internation standard of reporting as a reason for qualified audit report of Iranian firms" , by : bijan araghi. 3-"financial statements and its role on decision making case of iran " , by gholam – reza darvishy . As a useful editorial practice, the Accounting Review publishes abstracts of thesis and doctoral dissertations which were successfully defended at the School of Management during the past quarter .mr mohammd sadeghi has furnished a abstracts of the following research under a special section. "Applied Research in Accounting". 1- Statement of changes in Financial Psition and the necessety of providing Cash Flow Statement, by: Ahmad Modures-Sabzvari, 2-"comparative study of U.S.A & U.K.& internation standard of reporting as a reason for qualified audit report of Iranian firms" , by : bijan araghi. 3-"financial statements and its role on decision making case of iran " , by gholam – reza darvishy . https://acctgrev.ut.ac.ir/article_25874_dafd90123655ad237ee7198d9069c214.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 3 1994 12 22 The Application of The Agency Theory In Planning And Staff Assignment of CPA Firms The Application of The Agency Theory In Planning And Staff Assignment of CPA Firms 25875 FA Journal Article 1970 01 01 This article extends the concept of agency theory to multi-objective contractual settings and operationalizes the elements of the basic agency model by applying that model to the operations of a CPA firm, and specifying the pareto-optimal contracts that can be established between the agent and principal. The author demonstrates that when a principal faces multi-objective contractual decisions and when a CPA firm's, accounting system provides information that explicitly formulates the agent-principal model, the principal can determine quantitatively the effect of a given agent's contract on the operations and objectives of the firm. The article also illustrates the sensitivity of each alternative contract and specific sacrifices a principal must make to satisfy the demands inherent in each of an agent's alternative contract proposals. Finally, for each alternative optimal contract, the author derives the optimal scheduling assignments for each auditor in each auditing activity. This pragmatic scheduling assignment also reflects those changes in the auditor's assignments for each activity necessitated by the hiring of a new agent. This article extends the concept of agency theory to multi-objective contractual settings and operationalizes the elements of the basic agency model by applying that model to the operations of a CPA firm, and specifying the pareto-optimal contracts that can be established between the agent and principal. The author demonstrates that when a principal faces multi-objective contractual decisions and when a CPA firm's, accounting system provides information that explicitly formulates the agent-principal model, the principal can determine quantitatively the effect of a given agent's contract on the operations and objectives of the firm. The article also illustrates the sensitivity of each alternative contract and specific sacrifices a principal must make to satisfy the demands inherent in each of an agent's alternative contract proposals. Finally, for each alternative optimal contract, the author derives the optimal scheduling assignments for each auditor in each auditing activity. This pragmatic scheduling assignment also reflects those changes in the auditor's assignments for each activity necessitated by the hiring of a new agent. https://acctgrev.ut.ac.ir/article_25875_ec6d8d1d6f5db5f7d7f55ee3ff264e90.pdf