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Abstract

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. rf7r.
rflohammaJ ..s_aJcfjhi has furnished abstracts of the following
researches under a special section, "Applied Research in Accounting" with the following content:
1- An Investigation of the Methodology of Using the Analytical Review Techniques and the Determination of Its Role in
Investment Decision Making Process
By : Gholamreza AkraOlf
2- The Study of the Linkage Between "Understandability" and "Relevance" of IhfotItf.ni()i! and the Investigation of Their Impact
on Investment Decisions
By : Abolghasem Masieh'ahadi
3- An Analysis of the Reasons for Changes in the Audit
Opinions of Irat!ian National Industries' Cnmpaines
By : Mohammad Gholizadeh
4- An Investigation of the Lack of Internal Utilization of
Accounting Information in Metal Im1ustl)"S Companies Listed in the Iranian Stock Exchange
By : Ahmad Khalifeh Sohani