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

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Information Journal Paper

Title

AUDIT QUALITY AND EARNING FORECAST

Pages

  22-35

Keywords

Not Registered.

Abstract

 Under the history of research there is a direct relationship between the audit quality and financial reporting reliability. We investigate whether audit quality is associated with the earninig forecast.The statistical population is the listed companies in Tehran Stock Exchange during 1381 to 1385. The evidence shows that earning forecast accuracy is higher and the forecast dispersion is smaller for firms audited by industry specialist auditors. In addition, there is an indirect relationship between auditor size and earning forecast dispersion.Our results suggest that high quality audit provided by the only big) i.e. Audit Organization (and industry specialist auditors is associated with more accurate earning forecast.

Cites

References

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APA: Copy

ALAVI TABARI, SEYED HOSSEIN, KHALIFE SOLTAN, SEYED AHMAD, & SHAHBANDIAN, NEDA. (2009). AUDIT QUALITY AND EARNING FORECAST. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(3), 22-35. SID. https://sid.ir/paper/157383/en

Vancouver: Copy

ALAVI TABARI SEYED HOSSEIN, KHALIFE SOLTAN SEYED AHMAD, SHAHBANDIAN NEDA. AUDIT QUALITY AND EARNING FORECAST. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2009;1(3):22-35. Available from: https://sid.ir/paper/157383/en

IEEE: Copy

SEYED HOSSEIN ALAVI TABARI, SEYED AHMAD KHALIFE SOLTAN, and NEDA SHAHBANDIAN, “AUDIT QUALITY AND EARNING FORECAST,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 3, pp. 22–35, 2009, [Online]. Available: https://sid.ir/paper/157383/en

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