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Subject and Purpose of the Article: The role of the Supreme Audit Court in protecting public interest with regarding the vastness of public sector in our country is very important. to attract and increase public confidence, the action and decision of the supreme audit court auditor’s must be based on appropriate ethical climate framework and ethical codes. Implementation and promotion of a appropriate ethical climate requires identifying it’s dimensions and factors affecting. The purpose of this research, identifying the factors constituting Supreme Audit Court ethical climate for representation a appropriate model in this regard. Research Method: the qualitative approach has been pursued and the data has been collected using the interviews conducted with the 21 Supreme Audit Court experts. Accordingly, Grounded Theory has been adopted as the methodology of the research through which the data has been analyzed in three phases, open coding, axial coding and selective coding. Research Findings: In overall the research findings indicate the Significant differences in Supreme Audit Court ethical climate dimensions with previous research. most important differences in Supreme Audit Court ethical climate consists of the lack of individual interests, organization interests, friendship and personal moralities dimensions. Conclusion, Originality and its Contribution to the Knowledge: the result showing the Some special dimensions consists of Effectiveness, general considerations and identifying The issue of safeguarding treasury in the Supreme Audit Court ethical climate.

The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence the success of transition. In this survey, collected data with questionnaire examined for determination of choosing transition path impact on successful transition process and using the gap analysis tool impact on choosing the best transition path to accrual accounting in the public sector of Iran. The Cronbach’s Alpha for designed questionnaire has been determined 91.2 percent and volume of sample was 182 numbers. Data examined with two statistical examinations: T test and Binominal test. Result of both examinations showed acceptance of hypothesizes. Thereupon, findings showed that choosing transition path has an important impact on transition to accrual basis from cash basis. In addition, using gap analysis tool can help to successful transition with doing a comparison among current situation and desired situation. Finally, data analyzing showed that although using gap analysis tool is very useful for choosing a suitable path, step by step implementation is the best approach for transition cash basis to accrual basis of accounting in the public sector of Iran.

With forming Agency relationship, there is relation between the conflict between Managers and Shareholders and the managers can behave like opportunities and make decisions that are toward based on their benefits and interest and in contrast of the shareholder’s interest. The companies that are member of Stock Exchange, have different structure and in recent years, corporate governance of Harvey Company influenced upon its structure. This research was performed for studying the effect of structure of corporate Governance upon their performance in Tehran Stock Exchange, for this research, 70 active Companies in Tehran Stock Exchange at time period (2004-2010) and panel data was used. The results showed that there is not meaningful relation between ownership concentration and firm financial performance for stock exchange companies and the relation is as not hump – shaped and there is positive relation between Institutional investors and firm financial performance. JEL:G32,G34