AUDITOR STYLE AND COMPARABILITY OF FINANCIAL STATEMENTS

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RAHNAMA RODPOSHTI FREIDON; VAKILI FARD HAMIDREZA; LAK FAZLLOLAH; MOHSENI ABDOLREZA

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2015 | Volume:8 | Issue:25 Page(s): 29-47

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Title

AUDITOR STYLE AND COMPARABILITY OF FINANCIAL STATEMENTS

Author(s)

RAHNAMA RODPOSHTI FREIDON | VAKILI FARD HAMIDREZA | LAK FAZLLOLAH | MOHSENI ABDOLREZA | Issue Writer Certificate

Keywords

AUDITOR STYLEQ2

COMPARABILITYQ1

AUDIT ORGANIZATIONQ2

DISCRETIONARY ACCRUALSQ2

ACCOUNTING EARNINGSQ3

Abstract

The term AUDITOR STYLE to determine a unique set of internal working rules each audit firm to perform audit standards and application generally accepted accounting principles between their clients are used. Audit style implies that two companies audited by the same auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different audit firms with different styles.The sample consists of 63 companies listed in Tehran Stock Exchange for the period 2002 to 2013. The tests are based on pairs of firms and a total of 4344 pairs of firms as observations are used. In the present study used correlation method and multiple regression and is performed regression analysis for hypothesis test.The findings show that clients of other audit firms member of certified public accountants society in the same industry and year than to clients of AUDIT ORGANIZATION have more similar in accruals and earnings structure. Also clients of other audit firms in the same industry and year than to their non-clients have more similar in accruals and earnings structure.Finally the findings show that audit style is effective to COMPARABILITY of financial statements.

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APA: Copy

RAHNAMA RODPOSHTI, FREIDON, VAKILI FARD, HAMIDREZA, LAK, FAZLLOLAH, & MOHSENI, ABDOLREZA. (2015). AUDITOR STYLE AND COMPARABILITY OF FINANCIAL STATEMENTS. MANAGEMENT ACCOUNTING, 8(25), 29-47. SID. https://sid.ir/paper/198938/en

Vancouver: Copy

RAHNAMA RODPOSHTI FREIDON, VAKILI FARD HAMIDREZA, LAK FAZLLOLAH, MOHSENI ABDOLREZA. AUDITOR STYLE AND COMPARABILITY OF FINANCIAL STATEMENTS. MANAGEMENT ACCOUNTING[Internet]. 2015;8(25):29-47. Available from: https://sid.ir/paper/198938/en

IEEE: Copy

FREIDON RAHNAMA RODPOSHTI, HAMIDREZA VAKILI FARD, FAZLLOLAH LAK, and ABDOLREZA MOHSENI, “AUDITOR STYLE AND COMPARABILITY OF FINANCIAL STATEMENTS,” MANAGEMENT ACCOUNTING, vol. 8, no. 25, pp. 29–47, 2015, [Online]. Available: https://sid.ir/paper/198938/en

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