Specialized Scientific Quarterly Journal of Accounting Strategies

Abstract In the name of God, Who knows by the pen and by man what he does not know. In addition to greetings and respect to all colleagues, students, professors and respected readers, with the help of Hazrat Yar and the efforts of esteemed colleagues and the guidance of esteemed professors, the first issue of the spring 1403 academic quarterly "Accounting Strategies" of the University of Tehran was also published.

Abstract Accounting is related to human civilization. This knowledge has progressed significantly over the years. and has been able to solve human needs in the field of financial information and document registration. The first writings related to accounting are related to 3600 years before Christ, which remained from the Sumerian civilization. Accounting knowledge has different branches, including He mentioned financial accounting, government accounting, industrial accounting, etc. Accounting principles are general rules that accountants use as the basis of work in all accounting stages. One of the important factors in accounting was the emergence of the industrial revolution and the emergence of a two-way accounting system, which made the work of accountants and individuals easier in registering documents.

Abstract An audit is a set of tasks performed to examine the financial statements of a company by a natural person or legal entity independent of that company, called an auditor, to find out possible deviations from the law or the company's articles of association. Auditing standards, which are usually determined by the audit organization of each country, require that the audit be planned and performed in such a way as to obtain reasonable assurance about the absence of material misstatement in the financial statements. An audit includes, among other things, examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes evaluating the accounting principles and procedures used and the significant estimates made by the board of directors and evaluating the overall presentation of the financial statements. Ultimately, the audit performed should provide a reasonable basis for an opinion on the fairness of the financial statements presented by the companies.

Abstract Information transparency and timely and accurate information provision by companies is one of the most important factors affecting the achievement of an efficient capital market. Therefore, we set out to find the relationship between information disclosure and audit quality as well as managers' decision-making. Results The basic research models of this collection showed that the quality of information disclosure has a significant and positive effect on audit quality as well as managers' decision-making, that is, increasing the volume of transactions. This article seeks evidence about the views of auditors, accountants, investors, and bank creditors on performing non-audit services and its effect on audit quality. This basic research of this collection, taking into account the professional code of conduct of the Iranian Certified Public Accountants Society, seeks to provide necessary guidance to standard-setters in prohibiting or restricting the performance of certain non-audit services and the amount of non-audit fees. The purpose of this study is to examine the impact of the audit department on the quality of auditing accounting information and information uncertainty. The basic research examines the relationship between audit effort and audit quality from the perspective of the audit process and audit results. The results show that audit effort significantly increases the likelihood of audit adjustments, which prevents positive earnings management and improves the quality of audited financial statements.

Abstract Performance auditing is actually an equivalent term for operational auditing in the public and government sectors. The purpose of performance auditing is to assess opportunities and improve operational activities, evaluate performance, make recommendations for operational improvement or the need for corrective action, and follow up on operational decisions and executive actions. The audit should have clearly defined objectives and involve one or a group of activities, systems, programs, or entities identified as the audited entity. The audit should lead to significant results for the general, operational, and financial activities of the audited entity or the community as a whole. This article generally reviews the concepts and objectives of performance auditing, its processes, and characteristics.

Abstract In some cases, management objectives conflict with shareholders objectives, and accordingly, management behavior, policy, and performance may lead to losses or losses for the organization. According to agency theory, asset growth stems from management expansionism, and although investment choices are in line with shareholders’ objectives in terms of increasing the volume of assets, they may lead to losses and bankruptcy of companies in the following years.
The asset growth ratio of companies is defined as a criterion of interest to users of financial information. Therefore, accountants and accounting professionals should pay attention to this criterion. The reasons and factors that cause growth in assets should be considered, discussed, and studied. By recognizing the factors that affect the growth of assets, users of accounting information and financial reports can be helped in making better decisions.

Abstract Accounting Strategies Journal is a quarterly scientific journal that publishes scientific and specialized articles from the country's academic community every three months by the Faculty of Management and Accounting, Farabi College, University of Tehran. This journal published its first issue in the spring of 2017.