zohreh Hajiha Articles List

Open Access Article

1 - Investigation on the role of conservative accounting in the reduction of company bankruptcy risk (evidence from Iranian capital market, based on Zawgin bankruptcy Model)
زهره حاجیها مهدی قائم مقامی

This research examines the existing relations between conservative accounting andbankruptcy risk, that conservative accounting causes increasing properties and cashand bankruptcy is as a condition in which there is not enough money or cash, soaccounting theory indicates More

This research examines the existing relations between conservative accounting andbankruptcy risk, that conservative accounting causes increasing properties and cashand bankruptcy is as a condition in which there is not enough money or cash, soaccounting theory indicates the existence of this relation between these two issues. Inthis research we used from classifications of the conditional and non conditionalconservatism and Zavgin bankruptcy prediction Model. Which just shows a spectrumof probability of bankruptcy instead of just expressing two cases?To investigate the relationship we used regression model. Based on financial dataof companies listed in Tehran Stock Exchange during the period of 2000 to 2009 (772year/ firm of observation), the research results indicate there is significant relationshipbetween conservatism and bankruptcy risk. In other words, the operations of firmsinclude conservative accounting to reduce bankruptcy risk. The finding is consistentwith other research and it could help both insiders and outsiders to decision making. Manuscript profile

Open Access Article

2 - The Investigation on Relationship between Auditors' Professional Maturity and Their Perception of Auditee Risks
زهره حاجیها

The judgment on risks in audit environment is central task of independentauditors. This judgment influences directly on all processes of an audit. However, thecharacteristics of judging person may affect judgment. Hence, the objective of thisresearch is investigation of More

The judgment on risks in audit environment is central task of independentauditors. This judgment influences directly on all processes of an audit. However, thecharacteristics of judging person may affect judgment. Hence, the objective of thisresearch is investigation of correlations between affecting factors of professionalmaturity of independent auditors and auditee risks. To do this objective, by aquestionnaire importance degree of 58 affecting factor of each of audit risk, inherentrisk and control risk was measured. Professional maturity factors of auditors include 8measures of age, education, academic field, experience as independent auditor,experience as audit manager or partner, experience as internal auditor and accountantand professional and academic association memberships. The finding indicates thataudit risk is correlated with experience as independent auditor, experience as auditmanager or partner, education and academic field. Inherent risk is correlated withexperience as independent auditor, experience as audit manager or partner, andacademic field. Control risk is correlated with experience as internal auditor andaccountant, academic field and professional and academic association memberships.The research results could be helpful to parties in equity market as well as standardsetters to investigate independent auditors' characteristics in their decisions. Manuscript profile

Open Access Article

3 - Competitive strategies, firm performance and corporate social responsibility as third strategy
Zohreh Hajiha

In recent decades low-cost and differentiation strategies are recognized as dominant strategies in business and researchers has indicated that having a business strategy can improve firm performance. On the other hand, corporate social responsibility is proposed as a th More

In recent decades low-cost and differentiation strategies are recognized as dominant strategies in business and researchers has indicated that having a business strategy can improve firm performance. On the other hand, corporate social responsibility is proposed as a third complementary strategy. However, according to the kind of strategy, applying corporate social responsibility can affect firm performance negatively or positively.According to this, the research purpose is the investigation of business strategy and disclosure of information on corporate social responsibility on the firm performance. To measure the kind of business strategy the Yuen et al. model (2017) and for corporate social responsibility Mishra et al. model were employed. The research period was 2011-2015 and the sample was consisted of 96 firms listed in Tehran Stock Exchange. The findings of research indicate competitive strategies have a positive and significant effect on performance. Furthermore, the effect of competitive strategies on corporate social responsibility is positive and significant. However, where corporate social responsibility disclosure is higher differentiation strategy has more effect on performance rather than low-cost strategy. Manuscript profile

Open Access Article

4 - The Relationship between Organizational Culture and Use of Management Accounting Innovations in Companies listed in Tehran Stock Exchange
زهره حاجیها محدثه خراط زاده

Organizational culture is beliefs and expectations that are created norms and it has aneffect choicing tools that used in the organization. All tools using in different parts of anorganization to manage, promote and develop innovative are affected by organizationalcultu More

Organizational culture is beliefs and expectations that are created norms and it has aneffect choicing tools that used in the organization. All tools using in different parts of anorganization to manage, promote and develop innovative are affected by organizationalculture. Cultural factors affect the application of management accounting and its innovations,especially the culture of innovation. Therefor in this research studied the organizationalculture based on Muijen’ Organizational culture model and its relationship whit usingmanagement accounting innovations in companies listed Tehran Stock Exchange. In thisstudy, management accounting innovations are: Activity-based costing (ABC), Activity-basedmanagement (ABM), Balanced scord card (BSC),Target costing (TC), Standard Costing,Quality costing Kaizen costing and dimensions of Muijen organizational culture model are:Support orientation, Innovation orientation, Rules orientation, Goal orientation. Based on theresults of this research, between the kinds of organizational culture of the companies that haveused management accounting innovations and those who have not used of these innovations,there are significant differences. The dimension of the Support and Goal orientation arehigher in groups that have used management accounting innovations. Managers for theirdecisions need accurate and timely information. Management accounting systems isresponsible to prepare information. According to the results, managers can create a culturalchange in organizations to improve management accounting systems. Manuscript profile

Open Access Article

5 - Auditors’ Skeptical Characteristics and Their Relationship to Auditors' Judgments and Decisions
زهره حاجیها احمد گودرزی زهرا فتاحی

The goal of this study is to consider the features of auditors’ skepticism and their relationwith judging and taking decision. The studies in past showed that obtaining insight aboutfeatures of skepticism can play an important role in judge and taking decision. St More

The goal of this study is to consider the features of auditors’ skepticism and their relationwith judging and taking decision. The studies in past showed that obtaining insight aboutfeatures of skepticism can play an important role in judge and taking decision. Statisticalpopulation is consisted of auditors in Auditing Organization and firms which are member ofCertified Public Accountants' Association. Sample was chosen randomly. The sampleconsisted of 100 auditors with different organizational job groups. Method of research wasdescriptive–measurement. We used questionnaires to measure the variables and statistic PLStest was in order to analyze data.Results of the study indicated that features of skepticism(Interpersonal trust, Suspension of judgment, Locus of control ، Professional skepticism) areeffective for judging and taking decision. But the most influential is Locus of control and ifthe attention to that is increased, the quality of judging and taking decision will also beincreased. Manuscript profile

Open Access Article

6 - The effect of task uncertainty, and AIS characteristics on the performance of AIS
زهره حاجیها شایسته نبیونی

Abst rac tAccounting information system is considered as a basic and main managementinformation system and its duty is to provide information needs of different levels ofmanagers in planning and control of resources, evaluation of performance and makingdecisions. Withou More

Abst rac tAccounting information system is considered as a basic and main managementinformation system and its duty is to provide information needs of different levels ofmanagers in planning and control of resources, evaluation of performance and makingdecisions. Without an effective and precise system, management actions are limited to makingdecisions and case control without any criterion and purpose. Therefore, evaluating differentconditions and knowing the most important characteristics of these systems that have desiredeffects on their performance can help us to improve and promote designing these systems.Accordingly, purpose of this research is to study the effect of accounting information system(AIS) characteristics (including information with wide, aggregated and timely scope) on theirperformance in conditions that organizational tasks are analyzable. Sample of the studyincludes 220 questionnaires received from financial and operating managers of acceptedcompanies in Tehran stock exchange.Based on multivariate regression, results of the study revealed that in the condition of taskanalyzability, presenting the information with wide and aggregated scope by informationsystem increases managers’ satisfaction of AIS; however, in this condition on-timepresentation of information has an inverse effect on managers’ satisfaction of performance ofaccounting systems. In other words, when organizations have analytical tasks, managersexpect wide and aggregated information from AIS but timeliness of information has aninverse significant effect on satisfaction. Manuscript profile

Open Access Article

7 - The Investigation of the Board Characteristics' Effect on Firm Debt Maturity Structure
زهره حاجیها حسنعلی اخلاقی

In this study, the effect of board characteristics as corporate governancedeterminants on the firm debt maturity structure has been investigated. Therefore, themain objective of this paper is to review the effect of board size, percentage of nonexecutive directors in th More

In this study, the effect of board characteristics as corporate governancedeterminants on the firm debt maturity structure has been investigated. Therefore, themain objective of this paper is to review the effect of board size, percentage of nonexecutive directors in the board and CEO/Chair duality as independent variables on debtmaturity structure as a dependent variable in Tehran Stock Exchange. To achieve theobjective, 8 year information (2002-2009) of 72 firms were analyzed. To hypothesestesting, we have employed multivariate regression with panel data.The research results imply that there is a positive significant relation between boardsize and debt maturity structure. There is also a negative significant relation betweenpercentage of non executive directors and debt maturity structure. Additionally, it wasnot found any relation between CEO/Chair duality and debt maturity structure. Researchfindings represent the effect of strong board on financing decisions. Furthermore,hypnoses testing among different industries indicate that about relation of the board sizeand debt maturity structure in Drug and Automobile industries there are significantpositive relations and in Cement industry there exists a negative relation. In Cementand Food Industries, percentage of non executive directors in the board has a significantnegative relation. The relation between CEO/Chair duality and debt maturity structure isalso negative in the level of Chemical, Drug and Food. Manuscript profile

Open Access Article

8 - Investigation and Recognition of the Effective Factors of Application Continuous Auditing Based on Internal Auditing
Zohreh Hajiha

This study investigated the effective factors on motivation of internal auditors to use of continuous auditing. Internal audit is one of the critical bases of control environment. Continuous auditing is designed to enable auditors to assessment in shorter period than th More

This study investigated the effective factors on motivation of internal auditors to use of continuous auditing. Internal audit is one of the critical bases of control environment. Continuous auditing is designed to enable auditors to assessment in shorter period than the previous and traditional model.Methodology of the research is survey, a standard questionnaire was used.The 151 questionnaires distributed and collected from the auditors and internal audit supervisors and managers and the random sampling method was used to fit. In four hypotheses of the research influences of effort expectancy, performance expectancy, facilitating conditions and the social influence impact on the motivation of internal auditors in the usage of continuous audit was examined.To analysis and process data structural equations were used. The results suggested there are significant relationship between all factors and motivation of the internal auditors in trying to use continuous auditing, except the effort expectancy. There is significant relationship between performance expectancy and motivation of the internal auditors to use of continuous positive and significant relationship.There is a significant negative relationship between facilitating conditions and motivation of the auditors to use of continuous internal audit and between social influence and motivation of internal auditors to use continuous auditing is a significant positive relationship. Manuscript profile

Open Access Article

9 - An investigation on the relationship between Intentional smoothing and companis' bankruptcy in Tehran Stock Exchange
Zohreh Hajiha Omid Siri

Income smoothing phenomenon is a common subject in accounting and finance and company bankruptcy is a field of finance that recent bankruptcy of international companies have been caused that this phenomenon is related wrong decisions of top managers and has involved man More

Income smoothing phenomenon is a common subject in accounting and finance and company bankruptcy is a field of finance that recent bankruptcy of international companies have been caused that this phenomenon is related wrong decisions of top managers and has involved many stakeholders. These reasons are caused that bankruptcy became important subject in recent studies. Hence, this research attempts to find potation relationship between two fields to understand if bankruptcy could case income manipulation? The research population is consists of two groups of 96 bankrupt companies and non bankrupt companies from accepted companies in Tehran Stock Exchange. The sample includes 81 bankrupt companies and 81 non bankrupt companies from the same industries and groups with industries and groups of bankrupt companies. So we selected finally 81 companies from each group.         The research hypotheses which each one has 6 sub hypotheses for different levels of income. We tested them via Panel Data model by Eviews 6. Artificial smoothing was calculated by Icle model for both groups of companies. Finally, hypotheses testing confirmed the relationship between bankruptcy and Real and Artificial smoothing in three levels of gross income, net income and operating income. So, it is expected that like other countries in Iran, managers of public companies to remain themselves in the market apply smoothing. The results could emphasize the relationship between accounting and finance fields Manuscript profile

Open Access Article

10 - The investigation of affecting factors on accounting information systems
زهره حاجیها ذوالفقار پورعزیزی

This study examines effective factors in accounting information systems (AIS)alignment and in the 81 companies in industries of food and beverage, sugar,materials and pharmaceutical listed in Tehran Stock Exchange. Strategic alignment isvery important in increasing comp More

This study examines effective factors in accounting information systems (AIS)alignment and in the 81 companies in industries of food and beverage, sugar,materials and pharmaceutical listed in Tehran Stock Exchange. Strategic alignment isvery important in increasing company's performance, however, few studies have beenmade to investigate the factors that affect alignment, and therefore, in this study weaimed to identify different levels of AIS alignment in of Iranian companies and theninvestigated the factors that affect in this alignment. We defined AIS alignment asadoption between AIS requirements and AIS capacity. Using a questionnaire, datafrom 81 companies (include their financial and executive managers) was gathered onnineteen accounting information specifications for both requirements and capacity ofAIS. We applied moderation approach for fitness between these two items. Thencluster analysis was applied to categorize companies in two groups of aligned andunaligned. The study then investigated some factors that might be related to AISalignment. Findings indicate that AIS alignment was related to level of manager’saccounting and IT knowledge; usage of accounting and audit firms; and usage ofinternal IT staff. The company size is also related to AIS alignment. Manuscript profile

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