University of Tehran
Accounting and Auditing Review
2645-8020
3
3
1994
12
22
-
-
25866
FA
Journal Article
1970
01
01
-
-
University of Tehran
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 .
University of Tehran
Accounting and Auditing Review
2645-8020
3
3
1994
12
22
Social Responsibility Accounting
Social Responsibility Accounting
25868
FA
Journal Article
1970
01
01
University of Tehran
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 .
University of Tehran
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
University of Tehran
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.
University of Tehran
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.
University of Tehran
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.
University of Tehran
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 .
University of Tehran
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.