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Jamal Roudaki
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Undergraduate Accounting Curriculum: The Unique Case of Iran Wijewardena, Hema; Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 5, No 2 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

After the lslamic Revolution of 1979, the entire education system in Iran was drastically changed to make it more relevant to the lslamic principles. Accordingly, a single undergraduate accounting curriculum designed by the government was imposed on all universities in lran in I982. Since then. undergraduate accounting programmes of all universities have been conducted on the basis ofthis common curriculum. However, there has been criticism that several features of this curriculum are not appropriate in terms of educational objectives and economic conditions ofthe country. This study examined the nature and content of the above curriculum with the purpose of identifying its weaknesses as well as strengths through a survey of perceptions of accounting educators and practitioners in Iran. The findings of the study has revealed that despite a few desirable features. the existing undergraduate accounting curriculum in lran suffers from a number ofserious weaknesses.
INFORMATION ASYMMETRY: EVIDENCE FROM IRAN LISTED COMPANIES Roudaki, Jamal; Babajani, Jafar; Tahriri, Arash
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Inherent in the International and indigenous accounting standards is managerial discretion in the application of accounting methods, preparation of financial reports and disclosures. Extent literature indicates that almost all companies are engaged in some type of earnings management (Healy, 1985; Perry & Williams, 1994; Defond & Jiambalvo, 1994; Jordon, Clark, & Pate, 2008). A crucial question posed for accounting research is to identify the environmental conditions under which managerial discretion (i.e. accounting choices) are exercised. Using empirical analysis this paper investigates one of the fundamental conditions of earnings management, information asymmetry between managers and investors. When information asymmetry is high, stakeholders including investors do not have sufficient resources, incentives, or access to relevant information to monitor managers’ actions, which gives rise to earnings management. Empirical results show that the level of information asymmetry index which is the combination of five important Tehran Stock Exchange (TSE) relevant proxies (volume of trade, stock price variation, P/E ratio, number of trading days and firm age) has a positive statistically significant effect on the extent of earnings management practiced by companies listed on the TSE.
Entrepreneurship Barrier and Motivations: Perception of Lincoln University Commerce Students Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 18, No 1 (2010): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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The ambitious of being own boss and run independent own-business is widespread among university graduates. However, there are some barrier and motivations that hinder or accelerate this thrust. This paper investigates students’ perceptions about impediment and stimulation of entrepreneurial activities. A sample of commerce students responds to a questionnaire survey. Results indicate that gender, age and working status of students are not significantly correlated with their perception about barrier and motivation factors of the research study. Nevertheless, financial risk and fear from failure are the most and the least important barriers respectively. University level programmes and personal experience are the most motivation factors while media and government supports are at the bottom of the list of priority of such factors. Respondents believe that entrepreneurs are good in accounting, financial analysis and having good skills and these factors are important in preparation of crating new business. Keywords: entrepreneurship, student attitudes, entrepreneurial motivation, barrier
Attitudes of Educators and Practitioners in the UAE Towards Elements of General Education in Learning Accounting Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 12, No 2 (2004): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Most universities and higher education institutions in developing countries seem to concentrate on areas of specializations inteaching accounting. Many do not seem to give attention to general education despite the fact that local and international accreditation bodies (i.c. AACSB) require general education to be pan of the accounting degree. This paper aims at finding out how educators and practitioners differ in terms of their preference ratings of general education knowledge in accounting curriculum. A survey was conducted and discriminant analysis was applied to the collected data. The results suggest that. The two groups differ in their preference in general education. Practitioners seem to give more emphasis on general knowledge in the areas of art and science and business mathematics and statistics. while educators seem to pay more attention to general knowledge in marketing and economics.
International Accounting Standards Harmonisation: The Case of Iran Privatisation Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 16, No 2 (2007): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Accounting standards harmonisation literature shows that from the beginnhg of the twenty first century IASs and IFRSs are receiving increasing attention from professional accounting bodies and stock market authorities of developed and developing countries more than ever before. Consequently number of countries chose to join the lAS users have incresed dramatically in recent years. The objective of this paper is to explore how Iranian Accounting Standards Board achieves harmonisation with IASs and lFRSs while govemment using some efforts to develop local stock market as means of privatisation. Tehran Stock Exchange which is involved in the third wave of country privatisation required companies to prepare their financial reports using National Accounting Standards. These standards are in harmony with lASs and lFRs as they are developed based on the same procedure of lASB’s “due process”. In the same way, proposed projects of lran Accounting Standards Boards aim to develop conceptual framework in order toestablish a platform for standard setting. Due to recent development in privatisation in relation to internationally harmonised national accounting and auditing standards the standard setting in lran is in the state of flex national and international wise. Key words: International Standards Harmonisation, lntemational Accounting Standards, Privatisation and accounting standards, Iran Accounting Standards
International Accounting Standards Harmonisation: The Case of Iran Privatisation Roudaki, Jamal
The International Journal of Accounting and Business Society Vol 13, No 2 (2005): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Accounting standards harmonisation literature shows that from the beginning of the twenty first century IASs and IFRSs are receiving increasing attention from professional accounting bodies and stock market authorities of developed and developing countries more than ever before. Consequently number of countries chose to join the IAS users have increased dramatically in recent years. The objective of this paper is to explore how Iranian Accounting Standards Board achieves harmonisation with IASs and IFRSs while government using some efforts to develop local stock market as means of privatisation. Tehran Stock Exchange which is involved in the third wave of country privatisation required companies to prepare their financial reports using National Accounting Standards. These standards are in harmony with IASs and IFRs as they are developed based on the same procedure of IASB’s “due process”. In the same way, proposed projects of Iran Accounting Standards Boards aim to develop conceptual framework in order to establish a platform for standard setting. Due to recent development in privatisation in relation to internationally harmonised national accounting and auditing standards the standard setting in Iran is in the state of flex national and international wise. Key words: International Standards Harmonisation, International Accounting Standards, Privatisation and accounting standards, Iran Accounting Standards
Co-Authors Babajani, Jafar Hema Wijewardena Tahriri, Arash