AUDITOR STYLE EFFECT ON QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION

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MOHAMMADI KHOSHOUEI HAMZEH; HASHEMI SAYED ABBAS; AMIRI HADI

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Journal: FINANCIAL ACCOUNTING Year:2015 | Volume:7 | Issue:27 Page(s): 121-144

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Title

AUDITOR STYLE EFFECT ON QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION

Author(s)

MOHAMMADI KHOSHOUEI HAMZEH | HASHEMI SAYED ABBAS | AMIRI HADI | Issue Writer Certificate

Keywords

AUDITOR STYLEQ2

QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATIONQ3

RELEVANCEQ2

COMPARABILITYQ2

Abstract

Because of performing different procedures for companies with different operations, except reliability, auditors may affect other QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION. This study is looking for a relationship between AUDITOR STYLE and RELEVANCE and COMPARABILITY of accounting information. For this purpose AUDITOR STYLE is independent variable and RELEVANCE and COMPARABILITY of accounting information are dependent variables. For analyzing and testing hypotheses multivariate regression models with mixed data are used and the necessary information gathered from 3248 samples of Tehran Stock Exchange’s accepted companies for the financial years of 2006 to 2013. The results of this study show that the there are significant statiistical relations between AUDITOR STYLE and RELEVANCE and COMPARABILITY of accounting information and on this basis auditors not only affect reliability of accounting information but also can affect RELEVANCE and COMPARABILITY of these information.

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APA: Copy

MOHAMMADI KHOSHOUEI, HAMZEH, HASHEMI, SAYED ABBAS, & AMIRI, HADI. (2015). AUDITOR STYLE EFFECT ON QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION. FINANCIAL ACCOUNTING, 7(27), 121-144. SID. https://sid.ir/paper/168246/en

Vancouver: Copy

MOHAMMADI KHOSHOUEI HAMZEH, HASHEMI SAYED ABBAS, AMIRI HADI. AUDITOR STYLE EFFECT ON QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION. FINANCIAL ACCOUNTING[Internet]. 2015;7(27):121-144. Available from: https://sid.ir/paper/168246/en

IEEE: Copy

HAMZEH MOHAMMADI KHOSHOUEI, SAYED ABBAS HASHEMI, and HADI AMIRI, “AUDITOR STYLE EFFECT ON QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION,” FINANCIAL ACCOUNTING, vol. 7, no. 27, pp. 121–144, 2015, [Online]. Available: https://sid.ir/paper/168246/en

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