Mahnaz Molanazari

Mahnaz Molanazari
Alzahra University · Department of Accounting

Ph.D. in Accounting

About

35
Publications
2,186
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21
Citations
Introduction
Mahnaz Molanazari is an associate professor of accounting area at Alzahra University. She has received her PhD in accounting with distinguished honors, from Pune University, India. Since 2003 she has experienced different executive positions in academic atmosphere . She has taught courses in accounting information systems, financial reporting, auditing and now focuses on judgment and decision making in accounting and behavioral accounting.
Additional affiliations
February 2000 - present
Alzahra University
Position
  • Professor (Associate)

Publications

Publications (35)
Article
Full-text available
Objective: The weaknesses of economic theories in explaining individual judgment and decision making (JDM) has led to the development of psychological theories. Our paper examines the effect of past debt financing (for purchasing an asset) on managers' decisions about keeping or replacing an asset. We also study the possibility of costly decision e...
Article
Full-text available
Objective: The weaknesses of economic theories in explaining individual judgment and decision making (JDM) has led to the development of psychological theories. Our paper examines the effect of past debt financing (for purchasing an asset) on managers' decisions about keeping or replacing an asset. We also study the possibility of costly decision e...
Preprint
Full-text available
Objective: The purpose of this paper is to evaluate weak-form market efficiency using static (fixed-coefficient models) & dynamic (time-varying models) models. Studying efficient market hypothesis (EMH) in emerging markets is an important subject among many researchers, due to many reasons mostly market efficiency in these markets is on doubts, it...
Article
Full-text available
The purpose of this paper is to evaluate semi-strong market efficiency through review of the relation between increase or decrease of stock return and financial statement information. Using sixty six rolling panel-logit models & accounting variables, we estimate increase or decrease of each firm's stock return as a Pr summary amount and create a he...
Article
Full-text available
The purpose of the present research is to investigate the outlook of auditors on key auditing matters according to ISA 701. Responses to questionnaires distributed among members of the CPA, indicate that evaluations made by auditors of the basic assumptions that form the basis for recognition and disclosure of financial statement items in the audit...
Article
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Current paper examines the effect of retrospective source of finance on the capital budgeting decisions and investigates the possibility of costly decision errors in the case of using mental accounting by managers. This experimental study has utilized a 2*2 between subjects factorial design. Independent variables that are manipulated in this paper...
Article
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Objective: This study examines the challenges and opportunities in impelimenting of International Standard of Auditing 700 (revised 2015) and 701 (new) in Iran in terms of the recent transformations in auditor report and potential impacts of its change on various political, legal and economic environments. Methods: We perform qualitative content an...
Article
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Fraud is always a major concern for firm managers and stakeholders. Timely diagnosis of fraud risk factors or internal control deficiencies is effective in preventing and detecting frauds. Determining the adequacy of internal controls is a judgment, and reporting the defects based on their risk is a decision. This research is an applied and explora...
Article
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As the international auditing standard no. 700 is revised and the International Auditing Standard 701 is set by the International Auditing Standards Board and both of them are executed since 15 December 2016, this research is aimed to examine the viewpoints of auditors on the current as well as the new audit report subject to recent changes in audi...
Article
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The dramatic developments and rapidly changing in the competitive markets, many companies have been forced to join the global markets. One of the most important tools of information and communication technologies that play an important role in the integration of information in the organization and on the main conditions for joining the global marke...
Article
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Over the past decades, organizations all over the world have adopted enterprise resource planning (ERP) systems. However, there is few researches regarding the accounting benefits of adopting ERP systems. The principal aim of this study is to investigate the accounting benefits of adopting an ERP system by firms and also to examine whether there ar...
Article
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Introduction Public universities around the world are faced with environmental change. The leading to a need for improved information for decision making to ensure efficiency and effectiveness of service quality. Reforms of accountability system have been one program to provide improved information for decision making in higher education. Reforms t...
Article
Full-text available
Judgment of people, depending on the nature and scope of procedures to use judgment, differ from each other. Professional experts have not also been excluded from this rule and may make different judgments. The difference in judgment is not related only to judge individuals, but each person may express different opinions on a subject at the time an...
Article
Full-text available
Despite the importance of transparency, a generally accepted definition of transparency has not been provided yet. Several methods for the measurement of transparency have been used that resulted in different justifications in the measurement. In this study, to assess the transparency and quality of company's disclosure, we proposed a model by refe...
Article
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The study is aimed to investigate the necessity of changes in the financial and operational accountability systems of public universities and to identify its dimensions while accepting financial and operational accountability system as a system consisting of various subsystems. This investigation is made through obtaining views of 40 experts in the...
Article
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Regarding the critical role of tax and tax revenues in developing the country`s economy and achieving social objectives, recognition the factors affecting tax compliance is very important. Understanding these factors in order to design efficient methods to increase tax revenues, requires an understanding of the behavioral aspects of judgment and de...
Article
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Introduction: In recent years, public universities have faced many socio-economic changes. On one hand, these universities are under the main influence of the independence resulted from Article 49 of law of the Fourth Economic, Social and Cultural Development Plan of the Islamic Republic of Iran, and on the other hand, they have undergone double pr...
Article
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Clear feature of today's world is rapid changes in information technology and increased competition in commercial transactions. Affected this changes, Universities slowly becoming institutions that established alphabet of business requirements in itself. In the past, governments and universities were the key actors of financial roles of educational...
Article
Full-text available
Transparency is the core of modern financial reporting and assist users in understanding the business unit stems. despite the importance of this concept, the general definition of it is not provided in the Literature. Several methods for the measurement of transparency used that result in different justifications.So we expected there be negative re...
Article
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This paper investigates the relationship between book- tax differences with tax avoidance of firms listed in Tehran Stock Exchange during the period 2006 to 2013. We used effective tax rate method for measuring tax avoidance. Also, for more investigations, the method of Desai & Darmapala (2006) was used. This research studies correlation based on p...
Article
Full-text available
Transparency is the core of modern financial reporting which helps users in understanding the business enterprises. Despite the importance of this concept, the general definition of it is not provided. Several methods have been used for measuring transparency that has been resulted in different justifications. This paper, after review of theoretica...
Article
Full-text available
The purpose of this study is to identify the psychological characteristics contributing to expertise which consequently have an effect on auditor judgment. Accordingly, the present paper adopts a part of the framework derived from the decision-making literature about psychology and applies it to auditing. As Shanteau proposes, expert decision-maker...
Article
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Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between Accounting Conservatism and Managerial Overconfidence, and the effects of extern...
Article
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This study adopted the organizational learning perspective to examine relevant types of management accounting information required by advanced manufacturing technology (AMT) for attaining improved production performance. first, we investigated the relationship between the level of AMT usage and the amount of information provided by management accou...
Article
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In today's world, the fast access to information has an essential role on sustainable development of economic institutions and user’s economic decision making. Knowing how to quickly deal with the company’s events, and identify problems and opportunities is important for executives of banks, companies and institutions. The accounting information sy...
Article
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Enterprise Resource Planning (ERP) systems have been adopted by many Iranian organizations in these days. These systems have revolutionized organizational computing by facilitating integrated and real-time planning, production, and customer response. While some companies have achieved significant efficiencies through ERP, others have complained of...
Article
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The aim of this research is study about the different effects of firm size and Industry on firm profitability in Tehran Stock Exchange during 1385 to 1389. The natural logarithm of book value of assets is used as an indicator to measure firm size. Also, the type of industry, the separation of industries with high fixed costs and low on the stock ex...
Article
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Accounting information systems (AIS) as a part of company's information systems (IS) are seen as facilitating decision making within organizations and should be tailored to an organization's environment, requirements of task, and structure. This consideration makes systems fit to task characteristics and organizational structure. Therefore, this st...
Article
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Management earnings forecast is a kind of mandatory disclosure in Iran. A large body of literature on the capital market has emphasized the importance of this forecast. Earnings forecasts influence stock prices resulting in direct market reactions. Accruals represent a key aspect of mandatory reporting. Basically, the environment where the firms ar...
Article
Full-text available
Companies need many financing resources for executing available investment projects, settlement of debt and pay dividend to stockholders. One of the main factors to be a successful company is determination of suitable financing resource and making sound decision in this regard. The main objective of the present research is examining the relation be...
Conference Paper
Accounting information system design, management information system design, organizational design and other control arrangements of the organization form a package which can only be evaluated as a whole. Thus accounting information system could interact not only with organization environment but also another control subsystem such as organizational...

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