CORPORATE GOVERNANCE AND FINANCIAL RESTATEMENTS

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MOUSAVI SEYED REZA; JABBARY HOSEIN; TALEB BEYDOKHTI ABBAS

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Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:7 | Issue:25 Page(s): 97-119

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Information Journal Paper

Title

CORPORATE GOVERNANCE AND FINANCIAL RESTATEMENTS

Author(s)

MOUSAVI SEYED REZA | JABBARY HOSEIN | TALEB BEYDOKHTI ABBAS | Issue Writer Certificate

Keywords

FINANCIAL RESTATEMENTQ1

CORPORATE GOVERNANCEQ2

FINANCIAL REPORTINGQ1

BINARY LOGISTIC REGRESSIONQ2

Abstract

With regard to the CORPORATE GOVERNANCE system as an important mechanism in dissuasion of financial information misstatement and restatement, it necessitates examining the relationship between the CORPORATE GOVERNANCE and the FINANCIAL RESTATEMENT. The purpose of this paper, is to articulate this problem that whether characteristics CORPORATE GOVERNANCE have any relationship with occurrence of restatement or not, and how is this relationship. The sample of study convenes 40 firms (98 firm-years). This sample includes a group of companies with restatement of financial statements and a control group of companies without restatement of financial statements that have been selected to match-pair procedures based on similar size and industry. In order to analyze the data, logistic regression is used. The finding shows that just there is significant relationship between Audit quality and FINANCIAL RESTATEMENT at the 95% confidence level.

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APA: Copy

MOUSAVI, SEYED REZA, JABBARY, HOSEIN, & TALEB BEYDOKHTI, ABBAS. (2015). CORPORATE GOVERNANCE AND FINANCIAL RESTATEMENTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 7(25), 97-119. SID. https://sid.ir/paper/197981/en

Vancouver: Copy

MOUSAVI SEYED REZA, JABBARY HOSEIN, TALEB BEYDOKHTI ABBAS. CORPORATE GOVERNANCE AND FINANCIAL RESTATEMENTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;7(25):97-119. Available from: https://sid.ir/paper/197981/en

IEEE: Copy

SEYED REZA MOUSAVI, HOSEIN JABBARY, and ABBAS TALEB BEYDOKHTI, “CORPORATE GOVERNANCE AND FINANCIAL RESTATEMENTS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 7, no. 25, pp. 97–119, 2015, [Online]. Available: https://sid.ir/paper/197981/en

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