THE EFFECT OF AUDIT QUALITY ON DISCRETIONARY ACCRUALS AND QUALIFIED AUDIT OPINION

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VAKILIFARD HAMIDREZA; TALEBNIA GHODRATOLAH; SABAGHIYAN TOOSI OMID

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Journal: The Financial Accounting and Auditing Researches Year:2016 | Volume:8 | Issue:29 Page(s): 97-124

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Information Journal Paper

Title

THE EFFECT OF AUDIT QUALITY ON DISCRETIONARY ACCRUALS AND QUALIFIED AUDIT OPINION

Author(s)

VAKILIFARD HAMIDREZA | TALEBNIA GHODRATOLAH | SABAGHIYAN TOOSI OMID | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

DISCRETIONARY ACCRUALSQ2

FIRM SIZEQ2

QUALIFIED OPINIONQ2

AUDITOR INDUSTRY SPECIALIZATIONQ1

Abstract

Because the information is rarely about the size and diversity of small businesses and large enterprises are listed, the purpose of this study, is investigating the high AUDIT QUALITY on earnings management what are the two groups companies? and what is the relationship between AUDITOR INDUSTRY SPECIALIZATION and QUALIFIED OPINION are provided? OLS and LOGIT regression models to examine the effect of AUDIT QUALITY on DISCRETIONARY ACCRUALS and AUDITOR INDUSTRY SPECIALIZATION of QUALIFIED OPINION of the companies listed in Tehran Stock Exchange (TSE) and measure auditor tenure (5 years) as indicators of AUDIT QUALITY is high, the modified Jones model DISCRETIONARY ACCRUALS as an earnings management index and having at least 7 client as an industry specialist auditor measure is used. Research results indicate that in large companies, auditor tenure of 5 years more likely to reduce DISCRETIONARY ACCRUALS. The company is also likely that the auditor will use professional are less likely to receive the QUALIFIED OPINION. the variables used in this study of the financial reports of listed companies in (TSE) for the period 2002-2012 has been extracted the data of 43 companies during 2005-2010, and the results are analyzed. It should be noted that the variables calculated with M.S. excel 2010 and then data analyzed using Eviews 6 software.

Cites

THE RELATIONSHIP BETWEEN USING INDUSTRY SPECIALIST AUDITORS AND CORPORATE RISK-TAKING WITH CONSIDERING THE MODERATING EFFECT OF INSTITUTIONAL INVESTORS

References

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APA: Copy

VAKILIFARD, HAMIDREZA, TALEBNIA, GHODRATOLAH, & SABAGHIYAN TOOSI, OMID. (2016). THE EFFECT OF AUDIT QUALITY ON DISCRETIONARY ACCRUALS AND QUALIFIED AUDIT OPINION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(29), 97-124. SID. https://sid.ir/paper/198149/en

Vancouver: Copy

VAKILIFARD HAMIDREZA, TALEBNIA GHODRATOLAH, SABAGHIYAN TOOSI OMID. THE EFFECT OF AUDIT QUALITY ON DISCRETIONARY ACCRUALS AND QUALIFIED AUDIT OPINION. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2016;8(29):97-124. Available from: https://sid.ir/paper/198149/en

IEEE: Copy

HAMIDREZA VAKILIFARD, GHODRATOLAH TALEBNIA, and OMID SABAGHIYAN TOOSI, “THE EFFECT OF AUDIT QUALITY ON DISCRETIONARY ACCRUALS AND QUALIFIED AUDIT OPINION,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 29, pp. 97–124, 2016, [Online]. Available: https://sid.ir/paper/198149/en

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