Iranian Angle to Non-Audit Services: Some Empirical Evidence

The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran. In other words, in this paper the authors have attempted to deal with this question: does providing non-audit services by an Iranian auditor impair audit independence? And in order to gather usable data a suitable questionnaire was designed and developed. The results of this study show that the participants strongly believe that non-audit services may impair audit independence. It is interesting to note that, although the auditors offer to clients non-audit services, they believe that offering such services leads to audit independence being questionable. Further, the result reveals that literate participants moderately agree that NAS has a negative effect on audit independence, however illiterate participants strongly agree that NAS has a negative affect on audit independence. This paper is the first paper which includes two groups of participants: the first group is auditors in general, or we can call them academiciana with pretensions to having auditing literacy and the second group is non- academician, including stakeholders who may not have auditing literacy skills. This may useful for future studies regarding the non-audit service and its effect on audit independence.auditor, independence, non-audit services, Iran

Barriers to e-customs in an emerging economy

E-government is in fashion because of a lot of benefits which it can forgive to every society. One of the sub-systems of E-government is E-customs. So far, a lot of countries around the world have adopted E-customs in their own countries. One of the very latest countries in this area is Iran. The results of this study show that for the implementation of E-customs there are several barriers which should be removed as early as possible in the very near future

A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange

Accounting information system is one of subsystems in management information system that is very important in all companies. The current study reviews barriers in implementation by postulating six hypotheses of accounting information system (middle managers, human resources, organizational structure, environmental factors, financial issues, and organizational culture) in companies listed on Tehran Stock Exchange. Finally, some results were obtained in this manner: barrier of organizational structure with 26 percent, middle managers with 26 percent, human resources with 25 percent, environmental factors with 21 percent, organizational culture with 19 percent and finally financial issues with16 percent were identified as barriers factors influencing on the establishment of accounting information systems in listed companies on Tehran Stock Exchange. Generally to eliminate these barriers, management, financial managers and staff must be trained practically by experienced teachers in accounting information systems to use the specialist and professional managers, to lengthen position of managers, to clear financial issues, to inform benefits of system establishment to company's managers. By giving reward to managers and staff try to encourage these people to use the new system. To justify staff that the establishment of new system would be their advantages; by the lever of reward, to encourage staff to compete in learning and work with the system in staff and learn to compete with systems that can accelerate performing and implementing the system

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate accrual reliability in following of Richardson et al., (2005) model and of stability of accrual. The study covers 74 listed companies on Tehran Stock Exchange during 2005-2009 periods. Also, multiple linear regression models and data investigation method have been used sectional and annual investigation to test research hypotheses. Research findings indicate that audited firms with higher audit quality as compared by audited firms with lower quality have more accrual stability coefficient and finally, they have more accrual reliability.audit quality; auditor size; auditor tenure; accrual reliability.

The Effect of Corporate Governance and Audit Quality on Disclosure Quality: Evidence from Tehran Stock Exchange

The current study examines the effect of audit quality and internal and external corporate governance on the quality of disclosure of financial statements. In order to achieving the objectives of the study 7 hypotheses about audit quality and 7 hypotheses about internal and external corporate governance are postulated in the current study during 2009-2014 in Iran. Data analyzed in two regression models via the R software. The results indicate that there is no significant positive relationship between independent audit quality and the quality of disclosure of financial statements information, but there is a significant relationship between corporate governance and the quality of disclosure of financial statements information. So far, the current study is the first paper on the subject which conducted in the developing country such like Iran, the results of the study may give the strength to the auditing literature

Firm size, audit regulation and fraud detection

Revizor je odgovoren za preprečevanje, odkrivanje in poročanje o goljufijah. Pri revidiranju so najspornejši nezakoniti akti in napake. Ti področji sta tudi najpogostejši predmet razprave med revizorji, politiki, mediji, zakonodajalci in javnostjo (Gaz in dr. 1997). S predhodno raziskavo je bila ugotovljena pozitivna povezanost med kakovostjo revizije ter velikostjo revizorskega podjetja. Medtem ko so nekatere študije kot nadomestilo za kakovost revidiranja uporabile revizijske stroške, so druge študije uporabile bolj neposredna merila, kot so rezultati poročil o nadzoru kakovosti. Vendar so slednje študije uporabljale vzorce, ki so močno geografsko omejeni ali pa so omejeni v smislu vrste naročnika. To še ni vse. Večina raziskav o povezanosti med velikostjo in kakovostjo se je tudi osredotočila na dokaj velika pooblaščena revizijska (CPA) podjetja. Zadnja leta se je veliko razpravljalo o naravi revizijske prakse (Salehi 2007). Revizorji so odgovorni tudi za zagotavljanje točnosti in natančnosti izjav, ki jih pripravijo managerji

Timeliness of Annual Financial Reporting: Evidence from the Tehran Stock Exchange

Timeliness is one of the effective factors on transparency of reporting and increases the ability of shareholders in understanding the capacity of the business unit in the production of income, cash flows and financial conditions. This paper examines factors which are related to the timeliness of annual reporting of financial statements in Tehran stock exchange companies. The good news, age, size and opinion of the independent auditor, industry, consolidate the financial reporting and the quality of the costing system during the years 2008 to 2011 have been studied. A regression test is employed in order to test hypotheses. The results show that the effect of independent auditor size and opinion, industry, consolidated financial reporting and costing system confirmed by an independent auditor has been meaningful about financial reporting timeliness. Statistical coefficients indicated that despite unqualified opinion and appropriate costing system, the reporting timeliness has improved. Nevertheless, auditing by a large auditing institution, the consolidated reporting and machinery industry has reduced. However, a significant meaningful relationship between the reporting timeliness and the good and bad news is not observed