Core Ideas Acoustic emissions (AEs) reveal information on soil deformation processes. We studied AEs during loading–unloading–reloading cycles under confined compression. The number of AE hits reflected well the soil deformation regimes. Soil compression and swelling indices correlate with AE parameters. The Gutenberg–Richter power law b value varied with wet soil yield stress. Application of mechanical stresses to soil results in deformation, microfracturing, particle motion, and liquid reconfiguration that may release measurable amounts of stored elastic energy in the form of acoustic emissions (AEs). This study aimed to systematically study AE characteristics during confined uniaxial compression of soil samples and link various AE parameters to soil deformation regimes. We hypothesized that variations in AE characteristics could offer new insights into the transition between elastic and plastic soil deformation and noninvasively identify the onset of yield stress. We subjected soil samples at known water contents to a loading–unloading–reloading cycle under uniaxial compression using an oedometer coupled with an AE monitoring system. The soil was a sandy loam equilibrated with two initial gravimetric water contents (12 and 25%) and two initial bulk densities (1.3 and 1.55 Mg m−3) for each water content. Observed AE event numbers (hits) and their energy content (E) varied during stress application to soil samples. Close agreement was found between soil yield stress deduced from normalized cumulative AE parameters and measured stress–void ratio curves (precompression stress, σpc) for the dry soil; however, the yield stress deduced from AE parameters was significantly larger than σpc for the wet soil. Swelling and compression indices were strongly correlated to AE hits and E, respectively. The preliminary results illustrate the potential of monitoring passive AE during load application to characterize soil mechanical parameters (potentially in situ). Nevertheless, additional studies with controlled pore water pressure and a range of soil types would be required to generalize these findings to offer a robust AE‐based method.

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PurposeThe purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approachData were collected from 560 listed firms on TSE, which were selected using systematic sampling. Descriptive statistics, Pearson correlation and panel data regression were used for data analysis during 2009-2014. FindingsThe results showed that earnings management reduces earnings relevance and book value relevance through short-term and long-term discretionary accruals. Originality/valueThe outcomes of the current study are quite interesting to academia and practitioners.

Purpose – The purpose of this paper is to examine the effect of academic education of auditors on the satisfaction of employees and the quality of audit reports. Design/methodology/approach – In order to collecting data a questionnaire designed and developed among the auditors, managers, and professors in Iran during November 20, 2014. Findings – The results of the study reveal that the inability to fully understand the audit report is one of the major problems of customers. For the audit firm, issues such as observation of accounting standards in financial statements, preparation of sufficient documents for the auditor, strong internal control, and understanding the limitations and problems of auditors were considered important. Originality/value – To the best of the authors’ knowledge the current paper is the first study which deals with the topic of the study in developing countries, especially Iran.

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