THE EFFECT OF EXTERNAL AUDITOR REPORT PARAGRAPH ON TRANSPARENCY OF FINANCIAL REPORTS

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DARABI R.; JAFARI A.R.

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

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:5 | Issue:13 Page(s): 79-96

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Information Journal Paper

Title

THE EFFECT OF EXTERNAL AUDITOR REPORT PARAGRAPH ON TRANSPARENCY OF FINANCIAL REPORTS

Author(s)

DARABI R. | JAFARI A.R. | Issue Writer Certificate

Keywords

AUDITINGQ1

TRANSPARENCYQ2

FINANCIAL REPORTSQ2

EXTERNAL AUDITORSQ2

EXTERNAL AUDITOR REPORT PARAGRAPHQ2

STATUTORY EXAMINERQ2

Abstract

This research has been carried out according to the effect of independent auditor report paragraph on TRANSPARENCY of FINANCIAL REPORTS of automobile and producing segments companies group accepted in Tehran stock exchange from beginning of 1382 to the end of 1388.The study is carried out as Deductive work. This research from subject dimension classified in practical research and descriptive - survey research.The results of research confirmed that independent auditors reports improve the level of STATUTORY EXAMINER remark to meeting and the external AUDITING reports paragraph have decreased in automobile and producing segments companies group accepted in Tehran stock exchange during 1382 to the end of 1388, related to that same topic each year in comparison with previous year, and also the mentioned report causes omitting the items of AUDITING reports company’s annual general meeting, and the board of directors do in order to eliminate the paragraph of AUDITING report.The main result of present research is that the paragraph of EXTERNAL AUDITORS report cause TRANSPARENCY of FINANCIAL REPORTS of automobile and producing segments companies group accepted in Tehran stock exchange.

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APA: Copy

DARABI, R., & JAFARI, A.R.. (2012). THE EFFECT OF EXTERNAL AUDITOR REPORT PARAGRAPH ON TRANSPARENCY OF FINANCIAL REPORTS. MANAGEMENT ACCOUNTING, 5(13), 79-96. SID. https://sid.ir/paper/198718/en

Vancouver: Copy

DARABI R., JAFARI A.R.. THE EFFECT OF EXTERNAL AUDITOR REPORT PARAGRAPH ON TRANSPARENCY OF FINANCIAL REPORTS. MANAGEMENT ACCOUNTING[Internet]. 2012;5(13):79-96. Available from: https://sid.ir/paper/198718/en

IEEE: Copy

R. DARABI, and A.R. JAFARI, “THE EFFECT OF EXTERNAL AUDITOR REPORT PARAGRAPH ON TRANSPARENCY OF FINANCIAL REPORTS,” MANAGEMENT ACCOUNTING, vol. 5, no. 13, pp. 79–96, 2012, [Online]. Available: https://sid.ir/paper/198718/en

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