Univrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--14400FAJournal ArticleThis study concerns the examination of the extent of financial statement disclosure and its relationship with certain
characteristics of the firm. It was hypothesized that there is a relationship between the extent of disclosure and: 1) size of the
firm, 2) the ratio of firms' debt to stockholders' equity, 3) net sales, 4) the ratio of net income before tax to net sales, and finally
5) the ratio of net income before tax to stockholders' equity.
To test the research hypotheses, a comprehensive list of items
to be diclosed in published financial statement was developed. Then, independent variables were regressed against the
dependent variable both individually and collectively. It was found that there was a significant relation between the first four of the
five independent variables and the dependent variable. Yet, the last hypothesis dealing with the relationship between full
disclosure and the ratio of net income before tax to stockholders'
equity could not be supported.This study concerns the examination of the extent of financial statement disclosure and its relationship with certain
characteristics of the firm. It was hypothesized that there is a relationship between the extent of disclosure and: 1) size of the
firm, 2) the ratio of firms' debt to stockholders' equity, 3) net sales, 4) the ratio of net income before tax to net sales, and finally
5) the ratio of net income before tax to stockholders' equity.
To test the research hypotheses, a comprehensive list of items
to be diclosed in published financial statement was developed. Then, independent variables were regressed against the
dependent variable both individually and collectively. It was found that there was a significant relation between the first four of the
five independent variables and the dependent variable. Yet, the last hypothesis dealing with the relationship between full
disclosure and the ratio of net income before tax to stockholders'
equity could not be supported.https://acctgrev.ut.ac.ir/article_14400_f827b5406c7aa5b4fe10062ae06a137b.pdfUnivrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--14401FAJournal Articlehttps://acctgrev.ut.ac.ir/article_14401_e6d55909288334ee7ca5c2405235661c.pdfUnivrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--14402FAJournal ArticleThis study is concerned with the applicability of entropy of financial statements' elements as an approach to analytical review procedures. Analytical procedures are an integral part of any audit conducted in accordance with Generally Accepted Auditing Standards. And accordingly, its use as a method of collecting audit evidence could improve both efficiency and effectiveness of an
audit.
The objective of this study was to determine whether any relation exist between the entropy of financial statement elements and audit adjustments. To test the research hypotheses, the financial
information of sample companies were extracted and correlated with corresponding audit adjustments. The results indicated a statistically significant relationship between entropy of certain financial statement elements and subsequent audit adjustment.
The findings of this study could be of interest to the audit profession, especially in the design and use of analytical review procedures in the audit processThis study is concerned with the applicability of entropy of financial statements' elements as an approach to analytical review procedures. Analytical procedures are an integral part of any audit conducted in accordance with Generally Accepted Auditing Standards. And accordingly, its use as a method of collecting audit evidence could improve both efficiency and effectiveness of an
audit.
The objective of this study was to determine whether any relation exist between the entropy of financial statement elements and audit adjustments. To test the research hypotheses, the financial
information of sample companies were extracted and correlated with corresponding audit adjustments. The results indicated a statistically significant relationship between entropy of certain financial statement elements and subsequent audit adjustment.
The findings of this study could be of interest to the audit profession, especially in the design and use of analytical review procedures in the audit processhttps://acctgrev.ut.ac.ir/article_14402_757c26bb260eb37f9ba86bf463117fa3.pdfUnivrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--14403FAJournal ArticleIt has long been recognized by certain disciplines (such as psychology) that human judgment is formed against the backdrop
of ambiguity and imprecision that could not be mitigated by the rules and laws of probability. Recently, however, the development
and refinement of Fuzzy theory has been an attempt to mathematically model the human judgment process, despite the
ambiguities and imprecisions. theory and discussing its generalities, will attempt to evaluate its applicability to the practice of accounting and auditing.
The most, if not all, aspects of accounting and auditing practice is, by its very nature, intertwined with making judgments. Making
judgments in these fields, of course, is often based on incomplete and/ or imprecise data. This paper, while introducing the FuzzyIt has long been recognized by certain disciplines (such as psychology) that human judgment is formed against the backdrop
of ambiguity and imprecision that could not be mitigated by the rules and laws of probability. Recently, however, the development
and refinement of Fuzzy theory has been an attempt to mathematically model the human judgment process, despite the
ambiguities and imprecisions. theory and discussing its generalities, will attempt to evaluate its applicability to the practice of accounting and auditing.
The most, if not all, aspects of accounting and auditing practice is, by its very nature, intertwined with making judgments. Making
judgments in these fields, of course, is often based on incomplete and/ or imprecise data. This paper, while introducing the Fuzzyhttps://acctgrev.ut.ac.ir/article_14403_2258803b6e4f1ef992229c3cef66d75d.pdfUnivrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--14404FAJournal Articlehttps://acctgrev.ut.ac.ir/article_14404_6a59767ffedbb0c50130b5f43340d816.pdfUnivrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--14405FAJournal ArticleThis analytical article attempts to show that although the underlying assumption of most current market-based research is
market efficiency (efficient market hypothesis), nonetheless, there
exist an asymmetry of information between management and stockholers or creditors. Therefore, appropriate disclosure
policies can transfer the private information of management to outsiders and as a result reduce the percevied level of risk
associated with the firm.
Such reduction in risk could also result from a monitoring mechanism which is necessitated by the perceived conflict of
interest between the contracting parties (i. e., theory of the firm). It is argued that in addition to the mandatory disclosures as
dictated by regulatory agencies, disclosure of other relevant financial as well as non-financial information will have the
potential of correcting the price of "mispriced" securities. The article closes by recommending certain non-mandatory disclosure items that could be benefici:1I to the firm.This analytical article attempts to show that although the underlying assumption of most current market-based research is
market efficiency (efficient market hypothesis), nonetheless, there
exist an asymmetry of information between management and stockholers or creditors. Therefore, appropriate disclosure
policies can transfer the private information of management to outsiders and as a result reduce the percevied level of risk
associated with the firm.
Such reduction in risk could also result from a monitoring mechanism which is necessitated by the perceived conflict of
interest between the contracting parties (i. e., theory of the firm). It is argued that in addition to the mandatory disclosures as
dictated by regulatory agencies, disclosure of other relevant financial as well as non-financial information will have the
potential of correcting the price of "mispriced" securities. The article closes by recommending certain non-mandatory disclosure items that could be benefici:1I to the firm.https://acctgrev.ut.ac.ir/article_14405_630d790d0716246ca1aa250a6f86f755.pdfUnivrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--14406FAJournal Articlehttps://acctgrev.ut.ac.ir/article_14406_793aaa24e931c05d077f434e33485574.pdfUnivrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--14407FAJournal ArticleAs a useful editorial practice, The Iranian Accounting and
Accounting" with the following content:
1- Accounting for Life Insurance Policies
by: Farzaneh Nasirzadeh
2- The Use of Statistical Sampling Methods in Auditing
by: Ali Jafari
3- The Design of Cost Accounting System for Fishing Industry in Iran
Auditing Review publishes abstracts of theses and doctoral dissertations which were successfully defended at the School of Public and Business Administration in the the past. Mr Mohammad Sadeghi
has furnished abstracts of the following researches under a special section, "Applied Research in
by: G.T. Nataj Ma1ekshah
4- The Role of Theoretical Principles in the Design of
Accounting Information System: A Case Study by: Sivosh HomayoonAs a useful editorial practice, The Iranian Accounting and
Accounting" with the following content:
1- Accounting for Life Insurance Policies
by: Farzaneh Nasirzadeh
2- The Use of Statistical Sampling Methods in Auditing
by: Ali Jafari
3- The Design of Cost Accounting System for Fishing Industry in Iran
Auditing Review publishes abstracts of theses and doctoral dissertations which were successfully defended at the School of Public and Business Administration in the the past. Mr Mohammad Sadeghi
has furnished abstracts of the following researches under a special section, "Applied Research in
by: G.T. Nataj Ma1ekshah
4- The Role of Theoretical Principles in the Design of
Accounting Information System: A Case Study by: Sivosh Homayoonhttps://acctgrev.ut.ac.ir/article_14407_76379ed89eafe43c8f6bd64fd09e3852.pdfUnivrsity Of Tehran PressAccounting and Auditing Review2645-80206119980220--30728FAJournal ArticleThis paper synthesizes the important issues related to the post-completion audit of capital budgeting projects from a
managerial prospective, with a special emphasis on the
managerial control system governing the decision making process. The paper contemplates to explain the importance of such audits
and also covers major areas in its systematic process. The paper has a normative orientation and draws from both the relevant
fundamental concepts in operational auditing and capital budgeting literature.This paper synthesizes the important issues related to the post-completion audit of capital budgeting projects from a
managerial prospective, with a special emphasis on the
managerial control system governing the decision making process. The paper contemplates to explain the importance of such audits
and also covers major areas in its systematic process. The paper has a normative orientation and draws from both the relevant
fundamental concepts in operational auditing and capital budgeting literature.https://acctgrev.ut.ac.ir/article_30728_6b52f0c01e26aec069e5bd6701dabf8b.pdf