Papers by Ali Asghar farajzadeh
As an information system, accounting can assist users by providing them with relevant and reliabl... more As an information system, accounting can assist users by providing them with relevant and reliable information for making reasonable decisions. The information including financial statements can meet the needs of financial users. One of these financial statements is cash flow statement. Thus, this study surveys the relationship between changes in the components of cash flow statement and market value changes of accepted companies in Tehran Stock Exchange from 2001-2004. For evaluating five subsidiary hypotheses and a main hypothesis, two-variable regression and multiple-variable regression was used. None of the hypotheses was confirmed. This means that the changes in component of cash flow doesn’t have any significant correlation with market value of the companies. One of the factors for the lack of such relationship between these variables is non-efficiency of Iran's stock exchange market and higher volatility of the independent variable versus dependent variable.
The ultimate purpose of this study is to determine the pervasive materiality level. The sample wa... more The ultimate purpose of this study is to determine the pervasive materiality level. The sample was selected from two groups including certified public accountants employed in Iran Audit Organization (public sector) and other audit institutes (private sector) each sample comprising 60 participants. To collect the data, we used questionnaires composed of two sections, the demography and the questions related to the research. The results indicate that there is a meaningful difference between material and pervasive levels from the viewpoint of active auditors in Audit Organization and certified public accountants in private sectors. This means that there is no consensus between these two groups in determining material and pervasive level. In other words, in determining the pervasive important level, the average viewpoint of auditors in Audit Organization (public sector) in relation to certified public accountants (private sector) is the minimum. The acquired results considered 25% of to...
Journal of Global Economy
Materiality is a threshold quality in accounting which has priority over other qualitative charac... more Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, omission or altering these significant information can change the judgments and decisions of logical user over the affairs of a business entity. The purpose of this research was to identify the auditors` ideas in private and public sector over basic materiality levels and compare the perspective of these two groups over these levels. The statistical population of this research is managers in auditing firm, partners in auditing institutions. According to Kukran formula, the sample volumes of this research are 84 people. The results indicate that, there is a meaningful difference between high and low important levels from the viewpoint of active auditors in private and public sectors. This means that there is no consens...
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Papers by Ali Asghar farajzadeh