Framework for development of accounting research

Ramezanali Royaei (Ph.D)

Saeid Jabbarzadeh Kangarloei

Akbar Poor reza Soltan Ahmad

This paper represents a framework for development of accounting education research and reviewed and categoried accounting education research in 1970 - 2005 based on represented framework.This framework classified accounting education research to four area : 1 - students 2 - faculty 3 - educational process 4 - administration and constituents . In student section content of research related to attitudes and beliefs , communication skills , academic achievement in faculty section content of research related to faculty performance evaluation research , faculty research teaching and development.

In educational process section content of research related to testing and grading , teaching methods and learning and in the administration and constituents section issues of accreditation of programs and academic program ratings emphasized .The review literature of accounting education reserch shows that the content of accounting education research change to followed areas :

1- assessment 2- faculty issues 3- curriculum and instruction 4- educational technology 5- students . In general outcomes of research indicates that a definition of the elements coprising accounting education research , or even a general framework identifying their parameters , does not exist or at least has not been clearly articulated .

Management fraud

Kambiz Forghandoust Haghighi (Ph.D)

Farid Barvari

The reserch intends to analyze the predictive competency of some resultant ratios of financial statement in estimating and predicting the risk of financial statement irregularities ( management fraud ) , the probable findings may be useful for both audit profession and society .

For finacial year of Tehran securities exchange including 1101 financial statements were extended , out of these , 12 members were categorized in a group of fraudulant companies , 30 others were selected through stratified cluster sampling as nonfraudulant category ...

This research utilizes inductive - deductive method which is based upon library research and direct observation of financial statements and audit reports.

Using the collected data , " logistics regression " and " wald test " were used for hypothesis testing and data analysis . Consistent with the findings of the research , two variables are able to predict the fraud risk in financial statements (management fraud ) to a reliable extent of 90.5 percent . The variables which are resultant variables of financial statement include the ratio of current year sale to last year sale and the ratio of the sum of whole dept to the sum of whole asset in last year .

The Review of Theories & Detection Models of Fraud

Kaveh Mehrani (Ph.D)

Reza Hesarzadeh

Irregularities such as fraud that result in a materially misstated financial report are of particular interest to auditors since .They have legal responsibilities for detecting and reporting such Irregularities .

Audit Experience alone , however , can not make auditors Fraud -detection Experts , Anumber of surveys showed that audit beneficiaries want an expanded role for auditors as society's corporate watchdog ; in other words , that auditors should be legally responsible for detecting material fraud . If an auditor is to detect irregularities , he/she must also be cognizant of fraud a etiology by drawing on such other disciplines as psychology , criminology and sociology .

In this paper we collected and cleared many of Theories and Fraud Detection Models in the form Fraud a etiology ,Potential theories of corporate executive Fraud ,and Approaches To Enhancing Fraud Detection .