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 2 (2004)
The Concept of Materiality in Auditing and its Impact on Auditors Opinion

Yahya Hassas Yeganeh; Hosseyn Kasyri

Volume 1, Issue 2 , July 2003, Pages 1-38

Abstract
  Materiality is one of the comprehensive concepts in accounting and auditing which is used by one definition but different applications. Information is material if its omission or misstatement could influence or change the decisions or Judgments of a reasonable user taken on the basis of financial statements. ...  Read More

Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility

G Babajani; D Foroghi

Volume 1, Issue 2 , July 2003, Pages 39-60

Abstract
  Social Accounting and corporate social reporting nowadays are considered as one of the important approaches of accounting. In developed and some less developed countries, several studies have been made in relation with this aspect of accounting. In our country, Iran, no scientific study related to corporate ...  Read More

Normative Theories: A Bridge between Accounting’s Reality and Its End

Ali Saghafi; H Saydi

Volume 1, Issue 2 , July 2003, Pages 61-82

Abstract
  In recent decades, the emergence of crisis in accounting has posed by many thinkers and writers, particularly about theory setting and accounting methodology. As it is mostly accepted in philosophy of science, accounting is a type of social science that we should define it by its end, not by its subjects.  ...  Read More

Relation among Different Approaches of Financial Measurement of Firms

Hamid Khaleghi Moghoddam; Farokh Barzideh

Volume 1, Issue 2 , July 2003, Pages 83-106

Abstract
  With regard to the goals (efficiency) and objectives (effectiveness) the performance of entities is measured. Therefore, measuring performance can be considered proper criteria showing the achievement of goals and objectives. This paper enables the firms, all kind to determine how far they have been ...  Read More

The Effect of Dividend on Common Stock Prices

Mohsen Khoshtinat; Mohammad Reza Sarebanha

Volume 1, Issue 2 , July 2003, Pages 107-139

Abstract
  There are considerable debates on how dividend policy effects firm value. Some researchers believe that dividends increase shareholder wealth; others believe that dividends are irrelevant, and still others believe that dividends decrease shareholder wealth. The main purpose of this study was to investigate ...  Read More

A Survey of Developmental Constraints in Computer-assisted Accounting Information Systems

S. H. Sajady; S. M. عضو هیات علمی دانشگاه شهید چمران اهواز

Volume 1, Issue 2 , July 2003, Pages 141-170

Abstract
  This research is seen to have been embarked on to specify developmental obstacles in the computer assisted Accounting in Formation Systems (AIS) in productive centers of Kuzistan province. Accordingly, six factors which have been tested as hypothesis regarding the deterring as hypothesis regarding the ...  Read More