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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:
1- An Examination of the Information Contained in the
Statement of Cash Flows and Its Impact on Investor's Decisions By: Massoud MJrgholami
2- An Analysis of the Differences between Reporting of the Depreciation Expense Under the GAAP and the Tax Laws and
Its Effect on Independent Audit Opinion By: Esmaeil Mohammad Kia
3- The Detection of Financial Statements Errors and Its Relation With Auditor's Professional Experience