Review the Impact of Environmental Complexity and Uncertainty on Management Earnings Forecast Accuracy with Audit Quality as a Mediator Variable in in Listed Companies in Tehran Stock Exchange

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MOHAMMADIAN ZEINAB; HEYDARI MEHDI; CHALAKI PARI

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:43 Page(s): 247-268

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Title

Review the Impact of Environmental Complexity and Uncertainty on Management Earnings Forecast Accuracy with Audit Quality as a Mediator Variable in in Listed Companies in Tehran Stock Exchange

Author(s)

MOHAMMADIAN ZEINAB | HEYDARI MEHDI | CHALAKI PARI | Issue Writer Certificate

Keywords

Environmental Complexity and UncertaintyQ1

Management Earnings Forecast AccuracyQ1

Audit QualityQ1

Abstract

The main objective of this study is to review the impact of of Environmental Complexity and Uncertainty on Management Earnings Forecast Accuracy with Audit Quality as a Mediator Variable in Listed Companies in Tehran Stock Exchange. To achieve this goal, 102 companies as sample was selected. From Panel Data Approach was used for examining hypothesis. The research results show that Environmental Complexity and Uncertainty has a negative and significant effect on Management Earnings Forecast Accuracy and has a negative and significant effect on Audit Quality. Also, the research result show Audit Quality has a mediating effect on relationship between of Environmental Complexity and Uncertainty and Management Earnings Forecast Accuracy.

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APA: Copy

MOHAMMADIAN, ZEINAB, HEYDARI, MEHDI, & CHALAKI, PARI. (2019). Review the Impact of Environmental Complexity and Uncertainty on Management Earnings Forecast Accuracy with Audit Quality as a Mediator Variable in in Listed Companies in Tehran Stock Exchange. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(43 ), 247-268. SID. https://sid.ir/paper/198038/en

Vancouver: Copy

MOHAMMADIAN ZEINAB, HEYDARI MEHDI, CHALAKI PARI. Review the Impact of Environmental Complexity and Uncertainty on Management Earnings Forecast Accuracy with Audit Quality as a Mediator Variable in in Listed Companies in Tehran Stock Exchange. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(43 ):247-268. Available from: https://sid.ir/paper/198038/en

IEEE: Copy

ZEINAB MOHAMMADIAN, MEHDI HEYDARI, and PARI CHALAKI, “Review the Impact of Environmental Complexity and Uncertainty on Management Earnings Forecast Accuracy with Audit Quality as a Mediator Variable in in Listed Companies in Tehran Stock Exchange,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 43 , pp. 247–268, 2019, [Online]. Available: https://sid.ir/paper/198038/en

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