Review The Criteria Used By Auditors In Relation To Going concern In The Entities Of Iran

Vida Mojtahed Zadeh (Ph.D)

Leila Esmaili (Ph.D)

Auditors have a fundamental role in improving the information system . Audited financial statements are the best instrument for communicating the financial information .

The main objective of the research is to investigate the criteria used by auditors in Iran relating to the entity's ability to continue as a going concern . Accordingly the audit texts and literature , related auditing standards and some articles ,were reviewed and at last . 16 important criteria for evaluating the entity's ability to continue as a going concern was identified and used for developing the questionnaire.

The research's hypotheses have classified in two groups :A and B. Group A contained 16 hypotheses , have showed that respondents have laid emphasis on each of 16 criteria .

In group B , the hypotheses have been designed for comparison of Iran auditing standard 57 with International auditing standard 570 . US auditing standard 59 and UK auditing standard 130 . The results have showed that Iran auditing standard is in compliance in all material , with international standard and Uk standard . But , it has some differences in disclosure with US standard.

The other objective of the study was , determining the importance degree of each criteria .The results have showed that ,seven criteria with average of 3 or more than that , are of greater importance .

Theory of Constraints

Hosein Sajadi (Ph.D) - Hashem Alisoofi

The theory of constraints (TOC) is a system_management Philosophy developed by Eliyahu M.Goldratt since the early 1980s in a Sage is that constraints determine the performance of any system and any System contains only a few constraints . The primary focus of the TOC is Managing bottleneck activities that restrict the firm performance .

This paper investigates specific measures of TOC , application in Practical , and their advantages . In addition , this paper also compares difference between TOC , Activity Based Costing (ABC) and traditional Cost accounting .Finding indicate that many of the assumptions underlying traditional cost-based accounting systems ,as well as ABC , Are no longer valid and these systems are leading to disaster .

Many studies have been published about the TOC Results of this Study state that TOC is a successful theory . At the end of paper explained survey of these studies .

Effect of ownership structure on corporate performance and Information asymmetry in the market

Ali Ebrahimi Kordlar (Ph.D)

This study reviews the ownership structure as an important element of corporate governance . Ownership Structure differs among companies . Some of them are diffused ; in contrast . there are companies with concentrated ownership .

Different type of ownership Structure like institutional governmental ,families ,foreign and management shareholders play different roll in corporate governance institutional investor are often characterized a sophisticated investor. This study discusses effect of ownership structure on corporate performance and Information asymmetry in the market .