THE RELATIONSHIP BETWEEN TYPE OF AUDITOR AND TYPE OF AUDIT REPORT WITH EARNINGS MANAGEMENT INDEX

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RAHMANI HAZHAR; TALEBNIA GHODRATOLLAH

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

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Journal: The Financial Accounting and Auditing Researches Year:2013 | Volume:5 | Issue:19 Page(s): 23-42

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN TYPE OF AUDITOR AND TYPE OF AUDIT REPORT WITH EARNINGS MANAGEMENT INDEX

Author(s)

RAHMANI HAZHAR | TALEBNIA GHODRATOLLAH | Issue Writer Certificate

Keywords

TYPE OF AUDITORQ2

TYPE OF AUDIT REPORTQ2

EARNINGS MANAGEMENT INDEXQ2

Abstract

Quality of Auditors work and the they comment can improve the quality of financial reporting and earnings management is reduced, in this study the relationship between the type of audit institutions (big and small auditing firms) and TYPE OF AUDIT REPORT (acceptable and non acceptable audit) with EARNINGS MANAGEMENT INDEX were investigated. For testing each one of hypotheses, two models have been defined based on dependent variable. Hypothesis test is done by multiple Regression analysis and Pearson correlation test is done by using information from 53 companies listed in Tehran Stock Exchange In six different industry for the period 1382 to 1388 and through "combined data". Findings indicate that, there is no significant relationship in TYPE OF AUDITOR in no industry with EARNINGS MANAGEMENT INDEX and there is significant and negative relationship in TYPE OF AUDITOR report in the automobile industry, basic metals and materials and pharmaceutical products with EARNINGS MANAGEMENT INDEX.

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APA: Copy

RAHMANI, HAZHAR, & TALEBNIA, GHODRATOLLAH. (2013). THE RELATIONSHIP BETWEEN TYPE OF AUDITOR AND TYPE OF AUDIT REPORT WITH EARNINGS MANAGEMENT INDEX. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 5(19), 23-42. SID. https://sid.ir/paper/198111/en

Vancouver: Copy

RAHMANI HAZHAR, TALEBNIA GHODRATOLLAH. THE RELATIONSHIP BETWEEN TYPE OF AUDITOR AND TYPE OF AUDIT REPORT WITH EARNINGS MANAGEMENT INDEX. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2013;5(19):23-42. Available from: https://sid.ir/paper/198111/en

IEEE: Copy

HAZHAR RAHMANI, and GHODRATOLLAH TALEBNIA, “THE RELATIONSHIP BETWEEN TYPE OF AUDITOR AND TYPE OF AUDIT REPORT WITH EARNINGS MANAGEMENT INDEX,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 5, no. 19, pp. 23–42, 2013, [Online]. Available: https://sid.ir/paper/198111/en

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