Reza Hesarzadeh; Hossein Etemadi; Adel Azar; Ali Rahmani
Abstract
According to the information perspectives of accounting, the main function of accounting is to provide information and to reduce uncertainty. Therefore, accounting capacity of reducing uncertainty determines the accounting quality (AQ) and so, we are attempting to find the best combinations ...
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According to the information perspectives of accounting, the main function of accounting is to provide information and to reduce uncertainty. Therefore, accounting capacity of reducing uncertainty determines the accounting quality (AQ) and so, we are attempting to find the best combinations of AQ Proxies whose trading off can reduce uncertainty. The purpose of this paper is to explore how AQ Proxies could reduce uncertainty. Tree analysis (structures of if and then) is employed since this analysis could empirically address boththe trade-off of Proxies and the importance of each measure in reducing uncertainty. Also, traditional statistics tests are employed. The Decision Tree analysis creates a tree-based classification model. Our findings suggest that there are at least three interaction paths through which accounting quality Proxies could reduce uncertainty. In contrast to previous researches which have found it difficult to investigate the trade-offs of AQ Proxies; this paper shows that it is possible to address it and in this way, it could prepare a number ofrules of thumb to reduce uncertainty through AQ Proxies. These findings have different implications for policy makers, audit committees, and investors.
Jafar Babajani; Adel Azar; Morteza Moayeri
Volume 9, Issue 33 , April 2011, , Pages 1-37
Abstract
During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources. Extended reforms and changes in public sector of developed and even developing ...
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During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources. Extended reforms and changes in public sector of developed and even developing countries have persuaded many scholars to investigate them. These studies have shown that mentioned reforms often stem from a set of factors and drivers observed in the countries encountering these reforms. The present study discusses the literature regarding these reforms, and identifies influencing factors and drivers in reforms of Iran’s public sector financial and operational accountability system from the viewpoint of Iranian experts. Accordingly, using Delphi method through a survey of 142 Iranian experts, the key factors and drivers of reforms in Iran's public sector financial and operational accountability system have been identified. In the end, the status of these factors and drivers in the current condition of Iran is evaluated.