THE IMPACT OF CORPORATE GOVERNANCE ON AUDITOR'S RISK AND PLANNING JUDGMENTS

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HASSAS YEGANEH Y.; DADASHI IMAN

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

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Paper Information

Journal: FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT) Year:2010 | Volume:1 | Issue:4 Page(s): 105-127

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Information Journal Paper

Title

THE IMPACT OF CORPORATE GOVERNANCE ON AUDITOR'S RISK AND PLANNING JUDGMENTS

Author(s)

HASSAS YEGANEH Y. | DADASHI IMAN | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ1

INHERENT RISKQ3

CONTROL RISKQ3

EXTENT OF SUBSTANTIVE TESTINGQ3

TIMING OF SUBSTANTIVE TESTINGQ3

Abstract

In this study, by considering the essential rule of CORPORATE GOVERNANCE mechanisms in affairs related with companies, the impact of CORPORATE GOVERNANCE on auditor's risk and planning judgments has been investigated.The goal of this study is the determination of the impact of governance mechanisms such as the Board of directors structure, auditing (insider mechanisms), majority shareholder and institutional investors (outsider mechanisms) on independent auditor's judgment and planning such as assessment of INHERENT RISK, CONTROL RISK, extent and TIMING OF SUBSTANTIVE TESTING.The hypothesis of this study were tested for 83 Certified Public Accountant in 1388 by using a questionnaire survey investigates and the results reported here indicate that only the internal auditing has effect on programming process and the rest of governance mechanisms don' t have any effect the results of the research indicate, that only in one case, percentage of nonexecutive managers in company's Board of directors structure has effect on assessment of INHERENT RISK by auditors.

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APA: Copy

HASSAS YEGANEH, Y., & DADASHI, IMAN. (2010). THE IMPACT OF CORPORATE GOVERNANCE ON AUDITOR'S RISK AND PLANNING JUDGMENTS. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), 1(4), 105-127. SID. https://sid.ir/paper/197588/en

Vancouver: Copy

HASSAS YEGANEH Y., DADASHI IMAN. THE IMPACT OF CORPORATE GOVERNANCE ON AUDITOR'S RISK AND PLANNING JUDGMENTS. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)[Internet]. 2010;1(4):105-127. Available from: https://sid.ir/paper/197588/en

IEEE: Copy

Y. HASSAS YEGANEH, and IMAN DADASHI, “THE IMPACT OF CORPORATE GOVERNANCE ON AUDITOR'S RISK AND PLANNING JUDGMENTS,” FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), vol. 1, no. 4, pp. 105–127, 2010, [Online]. Available: https://sid.ir/paper/197588/en

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