Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 1 (2003)
Iranian Auditor’s Perceptions of Inherent Risk

Yahya Hassas Yeganeh; E. Vahidi Elizeei

Volume 2, Issue 7 , October 2004, Pages 1-31

Abstract
  In year 1377, the Auditing organization in Iran issued its Statement of Auditing Standards 40 (SAS 40): "Accounting and Internal Control System and Audit Risk Assessment". The standard identifies inherent risk as one of the three components of   audit risk; inherent risk being defined as "the ...  Read More

The Information Content of Earning Forecasts of Companies

Hamid Khaleghi moghaddam; M. Azad

Volume 2, Issue 7 , October 2004, Pages 33-54

Abstract
  Profit as the most important factor of measurement of an operation of an entity, is one of the topics of accounting which has secured its special place in the theoretical issue for a number of years. Accounting from the beginning of 20th century has started its activity in the scientific and classic ...  Read More

Correlation of Traditional Liquidity Indexes and Modern Liquidity Indexes

Mohsen Khoshtinat; Z. Namazi

Volume 2, Issue 7 , October 2004, Pages 55-76

Abstract
  In time past many ratios such as current ratio and quick ratio had been used for evaluations of corporation liquidity authority and ability in debt repayment. But in recent years because of some deficiency and defection of these two ratios some other ratios such as liquidity index, cash comprehensive ...  Read More

The Relationship between Refined Economic Value Added (REVA) and Risk - Adjusted Stock Return

S.M. Shariat Panahi; Y. Badavar Nahandi

Volume 2, Issue 7 , October 2004, Pages 77-96

Abstract
  Financial experts in the response to critics of EVA, propose the refined form of EVA that focuses on relevance of information versus its reliability. In  other words' this measure that we call it "REVA", computes the opportunity cost of used resources in the base of their market values. In  ...  Read More

An Empirical Study on Statistical Analytical Procedures in Auditing

Gholamreza Islami; Hossein Zarei

Volume 2, Issue 7 , October 2004, Pages 97-122

Abstract
  This empirical study has been done with the goal of developing auditing knowledge and the efficiency of its operations when using the statistical analytical procedures. In this research, eight alternative models have been evaluated, including five regression models, one time - series model ( consus ...  Read More