THE INVESTIGATION IMPACT OF AUDIT QUALITY ON EARNINGS PREDICTABILITY FROM INVESTORS VIEWPOINT

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POURHEYDARI OMID; ZAREZADE KARIZI MOHAMMADSADEGH; TAKER REZA

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:1 | Issue:4 Page(s): 15-25

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Information Journal Paper

Title

THE INVESTIGATION IMPACT OF AUDIT QUALITY ON EARNINGS PREDICTABILITY FROM INVESTORS VIEWPOINT

Author(s)

POURHEYDARI OMID | ZAREZADE KARIZI MOHAMMADSADEGH | TAKER REZA | Issue Writer Certificate

Keywords

FINANCIAL REPORTINGQ1

AUDITING QUALITYQ1

EARNINGS PREDICTABILITYQ2

AUDITING ORGANIZATIONQ2

STOCK RETURNQ2

Abstract

The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the AUDITING ORGANIZATION, on the investors’ ability to predict future earnings for profitable and unprofitable firms.The paper uses the returns-earnings regression model and interacts all independent variables in this model with a dummy variable, AUDIT, which is set to equal one if financial statements audited by the AUDITING ORGANIZATION, zero otherwise. Future earnings response coefficient is the measure of EARNINGS PREDICTABILITY.The findings of the paper on the listed companies in Tehran Stock Exchange for the period of 2001-2010, indicate that financial statements audited by the AUDITING ORGANIZATION are arguably of higher quality than those audited by non- AUDITING ORGANIZATION. Additionally, the investors’ ability improved to predict future earnings for profitable than unprofitable firms.

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APA: Copy

POURHEYDARI, OMID, ZAREZADE KARIZI, MOHAMMADSADEGH, & TAKER, REZA. (2013). THE INVESTIGATION IMPACT OF AUDIT QUALITY ON EARNINGS PREDICTABILITY FROM INVESTORS VIEWPOINT. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 1(4), 15-25. SID. https://sid.ir/paper/238018/en

Vancouver: Copy

POURHEYDARI OMID, ZAREZADE KARIZI MOHAMMADSADEGH, TAKER REZA. THE INVESTIGATION IMPACT OF AUDIT QUALITY ON EARNINGS PREDICTABILITY FROM INVESTORS VIEWPOINT. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;1(4):15-25. Available from: https://sid.ir/paper/238018/en

IEEE: Copy

OMID POURHEYDARI, MOHAMMADSADEGH ZAREZADE KARIZI, and REZA TAKER, “THE INVESTIGATION IMPACT OF AUDIT QUALITY ON EARNINGS PREDICTABILITY FROM INVESTORS VIEWPOINT,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 1, no. 4, pp. 15–25, 2013, [Online]. Available: https://sid.ir/paper/238018/en

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