EARNINGS MANAGEMENT AND AUDIT OPINION: EVIDENCES OF PRIVATE AUDIT FIRMS

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BANIMAHD B.; HASAS YEGANEH Y.; YAZDANIAN N.

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

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:7 | Issue:21 Page(s): 17-32

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Information Journal Paper

Title

EARNINGS MANAGEMENT AND AUDIT OPINION: EVIDENCES OF PRIVATE AUDIT FIRMS

Author(s)

BANIMAHD B. | HASAS YEGANEH Y. | YAZDANIAN N. | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

AUDIT REPORTQ1

AUDIT FEESQ1

PRIVATE AUDIT FIRMSQ2

Abstract

This study investigates relation between EARNINGS MANAGEMENT and audit opinion in private sector of auditing. The sample period is 10 years from 2003-2012. The number of sample is 106 listed firms of Tehran Stock Exchange (TSE). Using correlation method and multiple regression, the results of this study show that there is a relation between EARNINGS MANAGEMENT, size, profitability, debt ratio, AUDIT FEES, governmental ownership and qualified audit opinion paragraphs in the auditor's report. Moreover, research findings indicate that there is no relation between firm complication, auditor change, management change with qualified audit opinion paragraphs. Research evidence claim that positive relation between EARNINGS MANAGEMENT and qualified audit opinion paragraphs can be the sign of increase in audit quality in private sector of auditing.

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APA: Copy

BANIMAHD, B., HASAS YEGANEH, Y., & YAZDANIAN, N.. (2014). EARNINGS MANAGEMENT AND AUDIT OPINION: EVIDENCES OF PRIVATE AUDIT FIRMS. MANAGEMENT ACCOUNTING, 7(21), 17-32. SID. https://sid.ir/paper/198761/en

Vancouver: Copy

BANIMAHD B., HASAS YEGANEH Y., YAZDANIAN N.. EARNINGS MANAGEMENT AND AUDIT OPINION: EVIDENCES OF PRIVATE AUDIT FIRMS. MANAGEMENT ACCOUNTING[Internet]. 2014;7(21):17-32. Available from: https://sid.ir/paper/198761/en

IEEE: Copy

B. BANIMAHD, Y. HASAS YEGANEH, and N. YAZDANIAN, “EARNINGS MANAGEMENT AND AUDIT OPINION: EVIDENCES OF PRIVATE AUDIT FIRMS,” MANAGEMENT ACCOUNTING, vol. 7, no. 21, pp. 17–32, 2014, [Online]. Available: https://sid.ir/paper/198761/en

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