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 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
The Effect of Accounting Conservatism to the Earning Quality and Stocks Return

Ali Saghafi; Mehdi Sadidi

Volume 5, Issue 18 , July 2007, Pages 1-24

Abstract
  Economic decision-making needs information; lack of information results ambiguity of decision. Financial reports provide most of the information needed in process of decision-making (D-M). Previous researches indicate that the accounting earning (AE) is the sole and the most used item of accounting information ...  Read More

Professional Judgment in Auditing

Mohsen Khoshtinat; Javad Bostanian

Volume 5, Issue 18 , July 2007, Pages 25-57

Abstract
  Professional Judgment is one of the major elements of auditing. Auditors continually use their Professional Judgment both to judge whether the accounting treatment used by the preparers of financial statements are according to Accounting Standards    and   to   Judge   ...  Read More

Survey the Relationship between Profitability Ratios and Capital Structure in Tehran Stock Exchange

Sasan Mehrani; Amir Rasaiian

Volume 5, Issue 18 , July 2007, Pages 59-80

Abstract
  The firms' capital structure plays an important role in investment decision making. The main goal of this paper is review the relationship between capital structure and profitability measures in Tehran Stock Exchange. Therefore 189 sample firms that their required data for a nine years period (1375-1383) ...  Read More

Auditor's Assessment of Inherent and Control Risk

Farokh Barzideh; Zahra Nikkhah Bahrami

Volume 5, Issue 18 , July 2007, Pages 81-104

Abstract
  In this article what studied is perceptive the theory model and quality of this relation and assessing the parts of risk for each management assertion. This article states the results of  a study there have assessed the  relation  between  inherent  risk  and control  ...  Read More

The Role of Accountability in Auditors Judgment Quality

Hossein Etemadi; Hassan Jabari

Volume 5, Issue 18 , July 2007, Pages 105-122

Abstract
  This   study   investigates   the    effects    of    differential accountability pressure strength on auditors’ materiality judgment. We evaluate whether incremental levels of accountability (i.e., review, justification, ...  Read More

The Effect of Variables on Qualified Audit Report

Seyed Hossein Sajadi; Hassan Farazmand; Mohsen Dastgir; Delshad Dehghanfar

Volume 5, Issue 18 , July 2007, Pages 123-146

Abstract
  In this research, the effect of firm size, current ratio Total liabilities/ total assets ratio and accounts receivable/total assets ratio variables on qualified audit report and relationship between previous year's audit report and audit firm’s type with qualified audit report were investigated. ...  Read More