LIKELIHOOD OF THE FINANCIAL STATEMENT RESTATEMENTS FROM AUDITOR CHARACTERISTICS PERSPECTIVE

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ETEMADI HOUSSEIN; SARI MOHAMMAD ALI; JAVANI GHALANDARI MUSA

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Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:37 Page(s): 85-106

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Information Journal Paper

Title

LIKELIHOOD OF THE FINANCIAL STATEMENT RESTATEMENTS FROM AUDITOR CHARACTERISTICS PERSPECTIVE

Author(s)

ETEMADI HOUSSEIN | SARI MOHAMMAD ALI | JAVANI GHALANDARI MUSA | Issue Writer Certificate

Keywords

AUDITQ1

RESTATEMENTQ1

REPORTINGQ2

LOGITQ1

Abstract

In this study, we used the information of 73 publicly-held companies with LOGIT analysis, in order to examine the effect of AUDITor characteristic on the likelihood of financial statement RESTATEMENTs. We used four characteristics for AUDITor: AUDITor size, AUDITor fees, AUDITor industry expertise, and AUDIT tenure. The research findings show that raising the number of AUDITing partner and their fees increases and decrease the likelihood of financial statement RESTATEMENTs of prior year respectively. Moreover, positive impact of AUDIT tenure on prior year financial statement RESTATEMENTs accepted with cautiously; however AUDITor industry expertise has no significant relation. Analysis of marginal effect of research variables, also certify the impact of aforementioned variables on the probability of previous year financial statement RESTATEMENTs. Our findings enable the users of AUDITed financial statements to assess the probability of previous year financial RESTATEMENTs by evaluating the AUDITor characteristics and company features by using the LOGIT model of this research.

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APA: Copy

ETEMADI, HOUSSEIN, SARI, MOHAMMAD ALI, & JAVANI GHALANDARI, MUSA. (2018). LIKELIHOOD OF THE FINANCIAL STATEMENT RESTATEMENTS FROM AUDITOR CHARACTERISTICS PERSPECTIVE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(37 ), 85-106. SID. https://sid.ir/paper/198019/en

Vancouver: Copy

ETEMADI HOUSSEIN, SARI MOHAMMAD ALI, JAVANI GHALANDARI MUSA. LIKELIHOOD OF THE FINANCIAL STATEMENT RESTATEMENTS FROM AUDITOR CHARACTERISTICS PERSPECTIVE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(37 ):85-106. Available from: https://sid.ir/paper/198019/en

IEEE: Copy

HOUSSEIN ETEMADI, MOHAMMAD ALI SARI, and MUSA JAVANI GHALANDARI, “LIKELIHOOD OF THE FINANCIAL STATEMENT RESTATEMENTS FROM AUDITOR CHARACTERISTICS PERSPECTIVE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 37 , pp. 85–106, 2018, [Online]. Available: https://sid.ir/paper/198019/en

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