Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 7 2 1999 02 20 - - 14470 FA Journal Article 1970 01 01 Among others, agency theory yet provides another reason justifying the need for audited financial information. Based on this theory, audits are needed as a control mechanism to not only detect, but also to prevent errors and irregularities. In order to he effective, an audit has to be conducted in accordance with applicable standards. In another word, auditing standards are measures of a udit quality. So far, it appears, the practice of auditing in Iran has not enjoyed a set of recognized and coherent set of standards applied uniformly by auditors. That is being changed. Given the raison d'etere of an audit., auditing standards are currently being shaped. For standard's to fulfill their desired objectives, they have to be promulgated in such a way as to consider the peculiarities of the environment, including users expectations. It is based on this presupposition that identi(ying the users' expectations of the areas of auditors' responsibilities becomes an imperative and accordingly, is the main objective of the study. In this study, based on the existing literature and expert opinions, a list of 7] areas of auditors' responsibilities were initially identified. Subsequently, by using different methodologies, the list was narrowed to 25 areas, each of which formed one research hypothesis. The population of the study was five users' groups and a sample of appropriate size from each of the groups was selected. The study consisted of two sets of hypotheses. The first set was intended to measure the importance of each of the areas of auditors responsibilities. The second set \Vas designed to ddermine if any significant differences existed among the perceptions of different users groups. A pre-piloted survey questionnaire was used to collect the perceptions of the subjects in three different waives. The comparison of the results of the three waves, for the most part, showed no significant differences among the answers, thereby, minimizing the possibility of non¬response bias. Appropriate statistics were used to analyze the data. Based on the results of the analysis, 17 of the 25 hypotheses were accepted, suggesting 17 areas of the responsibilities to he more important than the rest. As for the between-group comparison, some differences were detected. Finally, based on the result of the study, a descriptive model was constructed. This mode could he used as a potential framwork to develop new auditing standards or modify the existing ones. Among others, agency theory yet provides another reason justifying the need for audited financial information. Based on this theory, audits are needed as a control mechanism to not only detect, but also to prevent errors and irregularities. In order to he effective, an audit has to be conducted in accordance with applicable standards. In another word, auditing standards are measures of a udit quality. So far, it appears, the practice of auditing in Iran has not enjoyed a set of recognized and coherent set of standards applied uniformly by auditors. That is being changed. Given the raison d'etere of an audit., auditing standards are currently being shaped. For standard's to fulfill their desired objectives, they have to be promulgated in such a way as to consider the peculiarities of the environment, including users expectations. It is based on this presupposition that identi(ying the users' expectations of the areas of auditors' responsibilities becomes an imperative and accordingly, is the main objective of the study. In this study, based on the existing literature and expert opinions, a list of 7] areas of auditors' responsibilities were initially identified. Subsequently, by using different methodologies, the list was narrowed to 25 areas, each of which formed one research hypothesis. The population of the study was five users' groups and a sample of appropriate size from each of the groups was selected. The study consisted of two sets of hypotheses. The first set was intended to measure the importance of each of the areas of auditors responsibilities. The second set \Vas designed to ddermine if any significant differences existed among the perceptions of different users groups. A pre-piloted survey questionnaire was used to collect the perceptions of the subjects in three different waives. The comparison of the results of the three waves, for the most part, showed no significant differences among the answers, thereby, minimizing the possibility of non¬response bias. Appropriate statistics were used to analyze the data. Based on the results of the analysis, 17 of the 25 hypotheses were accepted, suggesting 17 areas of the responsibilities to he more important than the rest. As for the between-group comparison, some differences were detected. Finally, based on the result of the study, a descriptive model was constructed. This mode could he used as a potential framwork to develop new auditing standards or modify the existing ones. https://acctgrev.ut.ac.ir/article_14470_abcfdd61eaec9716a777f6dfd6bcb0f7.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 7 2 2019 01 01 A review of the activitybased costing system in management accounting and its behavioral considerations A review of the activitybased costing system in management accounting and its behavioral considerations 71 106 14471 FA Journal Article 1970 01 01 This study is designed to investigate the behavioral implications of "Activity-Based Costing" (ABC) in managerial accounting. The objective of the paper is to distinguish the major differences that exist between the ABC and other traditional costing systems. This objective is achieved through the use of an analytical framework and with the aid of an il1ustration. Following illustration presents the practical runifications along with the behavioral implications of the use of ABC in both manufacturing and service oriented companies in different countries. From the logic of the illustration, it becomes evident that ABC, as a revolutionary costing method, among other benefits, has the capacity of being used as an effective managerial problem solving tool. In Addition, the article presents and studies the relevent behavioral factors in the form of following four theses: 1- international, societal, and organizational climate, 2- managerial culture, 3- methods of managerial performance evaluation, and 4- existing organizational control environment. The paper concludes that the apllication of the ABC to different settings and utlizing its benefits, requires the fu11 recognition of its behavioral implications. This study is designed to investigate the behavioral implications of "Activity-Based Costing" (ABC) in managerial accounting. The objective of the paper is to distinguish the major differences that exist between the ABC and other traditional costing systems. This objective is achieved through the use of an analytical framework and with the aid of an il1ustration. Following illustration presents the practical runifications along with the behavioral implications of the use of ABC in both manufacturing and service oriented companies in different countries. From the logic of the illustration, it becomes evident that ABC, as a revolutionary costing method, among other benefits, has the capacity of being used as an effective managerial problem solving tool. In Addition, the article presents and studies the relevent behavioral factors in the form of following four theses: 1- international, societal, and organizational climate, 2- managerial culture, 3- methods of managerial performance evaluation, and 4- existing organizational control environment. The paper concludes that the apllication of the ABC to different settings and utlizing its benefits, requires the fu11 recognition of its behavioral implications. https://acctgrev.ut.ac.ir/article_14471_3e822cd0addf15f6ae01966c37001e94.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 7 2 1999 02 20 - - 14472 FA Journal Article 1970 01 01 https://acctgrev.ut.ac.ir/article_14472_53b3ec4bfa5874674b8ff765bb0dfd0a.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 7 2 1999 02 20 - - 14473 FA Journal Article 1970 01 01 An overview of the contemporary literature suggests that management accounting systems currently in place, do not produce information responsive to the needs of managers. The reasons offered in the literature to explain the poor performace of such systems are a few. One of the reasons often cited, is the inefficiency of the internal reports vis-a-vis relevance and timeliness. The purpose of this study is to investigate the problems of management accounting as being practiced in Iran. Specifically, an attempt is made to empirically determine whether information produced by the existing systems have any content (i.e., value) and finally, whether managers utilize these information in discharging their responsibilities. To answer the research questions, five hypotheses were formulated and tested. The results obtained from the analysis of data con be summarized as follow: 1- Managers use management accounting information for planning, decision making and control. 2- There is a positive correlation between the perceived quality of management accounting information and the level of its use by managers. 3- And finally, there is a positive correlation between the perceived value of management and the qualitative characteristics of the information. An overview of the contemporary literature suggests that management accounting systems currently in place, do not produce information responsive to the needs of managers. The reasons offered in the literature to explain the poor performace of such systems are a few. One of the reasons often cited, is the inefficiency of the internal reports vis-a-vis relevance and timeliness. The purpose of this study is to investigate the problems of management accounting as being practiced in Iran. Specifically, an attempt is made to empirically determine whether information produced by the existing systems have any content (i.e., value) and finally, whether managers utilize these information in discharging their responsibilities. To answer the research questions, five hypotheses were formulated and tested. The results obtained from the analysis of data con be summarized as follow: 1- Managers use management accounting information for planning, decision making and control. 2- There is a positive correlation between the perceived quality of management accounting information and the level of its use by managers. 3- And finally, there is a positive correlation between the perceived value of management and the qualitative characteristics of the information. https://acctgrev.ut.ac.ir/article_14473_394da13441c4f741320dea30896051bf.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 7 2 1999 02 20 - - 14474 FA Journal Article 1970 01 01 As a useful editorial practice, The Iranian Accounting and 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 Accounting" with the following content: ]- An Examination of the Budgeting Process in the "Tire and Rubber" Industry in Iran. By: Mahboob Jalilpour 2- A Survey of the Methods Used for Translation of Assets and Liabilities Denominated in Foreign Currency by Iranian Compaines. By: Seyed Hashem P. Azarsa 3- An Investigation of the Behavior of Net Income with Respect to the Configuration of Items in the Balance Sheet and the Income Statement. By: Mohammad R. Jafari 4- A Study of the Operating Budget Preparation Process in the "Shipping and Ports" Organization. By: Sohrab Jahandoost As a useful editorial practice, The Iranian Accounting and 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 Accounting" with the following content: ]- An Examination of the Budgeting Process in the "Tire and Rubber" Industry in Iran. By: Mahboob Jalilpour 2- A Survey of the Methods Used for Translation of Assets and Liabilities Denominated in Foreign Currency by Iranian Compaines. By: Seyed Hashem P. Azarsa 3- An Investigation of the Behavior of Net Income with Respect to the Configuration of Items in the Balance Sheet and the Income Statement. By: Mohammad R. Jafari 4- A Study of the Operating Budget Preparation Process in the "Shipping and Ports" Organization. By: Sohrab Jahandoost https://acctgrev.ut.ac.ir/article_14474_498e615d2069a2d4cf4916e2eaf62817.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 7 2 1999 02 20 - - 30729 FA Journal Article 1970 01 01 The FASB in SFAC No. I asserted that current earnings provide a better predictor of future operating cash flow than does current operating cash flow. The few empirical tests of this assertion have provided mixed results. This study uses ordinary least squares (OLS) regression and industry membership as a control measure to test whether current earnings or current cash flow is a better predictor of future cash tlow. The OLS test results show that current cash flow clearly dominates earnings as a predictor of future cash flow, which is contrary to the F ASB's contention. Also, the test results confirm that industry membership is an important consideration when comparing the predictive ability of cash flow and earnings. The FASB in SFAC No. I asserted that current earnings provide a better predictor of future operating cash flow than does current operating cash flow. The few empirical tests of this assertion have provided mixed results. This study uses ordinary least squares (OLS) regression and industry membership as a control measure to test whether current earnings or current cash flow is a better predictor of future cash tlow. The OLS test results show that current cash flow clearly dominates earnings as a predictor of future cash flow, which is contrary to the F ASB's contention. Also, the test results confirm that industry membership is an important consideration when comparing the predictive ability of cash flow and earnings. https://acctgrev.ut.ac.ir/article_30729_807918a5f03985a5209a0e8f6639bf7d.pdf