A STUDY ON THE EFFECTS OF ACCOUNTING STANDARDS ON THE QUALITY OF AUDITORS' OPINION

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MAHDAVI GH.H.; KARJOUY RAFE N.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Year:2005 | Volume:22 | Issue:2 (43) Page(s): 132-146

Download Full-Text

Persian Verion

View:

5,283

Download:

Cites:

Information Journal Paper

Title

A STUDY ON THE EFFECTS OF ACCOUNTING STANDARDS ON THE QUALITY OF AUDITORS' OPINION

Author(s)

MAHDAVI GH.H. | KARJOUY RAFE N. | Issue Writer Certificate

Keywords

ACCOUNTING STANDARDSQ4

AUDITOR'S OPINIONQ4

ATTESTATIONQ4

AUDITINGQ4

QUALITYQ3

Abstract

In this study six hypotheses have been tackled to examine the QUALITY of auditors' opinion by means of questionnaires -each of which included 6-7 items to deal with one of hypotheses and completed by the managers of Audit Organization.The results showed that the ACCOUNTING STANDARDS, established by Audit Organization and made indispensable by the Ministry of Finance and Economic Affairs, have boosted the QUALITY of auditors' opinion. In other words, the effects of 5 hypotheses on the QUALITY of auditors' opinion have been more than the mean of population and only the effect of one of the six hypotheses has been less than the mean. So the ACCOUNTING STANDARDS should be highlighted and properly supported.

Cites

References

Cite

APA: Copy

MAHDAVI, GH.H., & KARJOUY RAFE, N.. (2005). A STUDY ON THE EFFECTS OF ACCOUNTING STANDARDS ON THE QUALITY OF AUDITORS' OPINION. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, 22(2 (43)), 132-146. SID. https://sid.ir/paper/13344/en

Vancouver: Copy

MAHDAVI GH.H., KARJOUY RAFE N.. A STUDY ON THE EFFECTS OF ACCOUNTING STANDARDS ON THE QUALITY OF AUDITORS' OPINION. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY[Internet]. 2005;22(2 (43)):132-146. Available from: https://sid.ir/paper/13344/en

IEEE: Copy

GH.H. MAHDAVI, and N. KARJOUY RAFE, “A STUDY ON THE EFFECTS OF ACCOUNTING STANDARDS ON THE QUALITY OF AUDITORS' OPINION,” JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, vol. 22, no. 2 (43), pp. 132–146, 2005, [Online]. Available: https://sid.ir/paper/13344/en

Related Journal Papers