The role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory

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Pourfakharan Mohammad Reza; TALEB NIA GHODRATOLLAH; VAKILI FARD HAMID REZA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:29 Page(s): 215-228

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Title

The role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory

Author(s)

Pourfakharan Mohammad Reza | TALEB NIA GHODRATOLLAH | VAKILI FARD HAMID REZA | Issue Writer Certificate

Keywords

business RankQ1

Audit QualityQ1

Contract TheoryQ1

Abstract

In the present study, the role of auditing financial statements in improving the company's business credit in the framework of Contract Theory has been discussed. The research question of the present research is that audit of financial statements (auditor's type ˛ Audit Quality ˛ auditor's opinion) ˛ affects the firm's firm rank or not. The statistical population in this research is all companies accepted in Tehran Stock Exchange. According to the criteria and systematic deletion, 172 companies have been selected as the sample in this research. In order to test the hypotheses of the research, multiple linear regression model based on generalized least squares and panel template has been used. The result of testing the research hypotheses shows that the quality of the independent auditor and the quality of the audit of the financial statements improve the company's Commercial Credit, Further findings indicate that the audited opinion is not affected by the company's corporate credibility. Further findings show that the controlling variables include the firm size ˛ Leverage ˛ operating cash flow ˛ return on asset are effective on company's Commercial Credit.

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APA: Copy

Pourfakharan, Mohammad Reza, TALEB NIA, GHODRATOLLAH, & VAKILI FARD, HAMID REZA. (2019). The role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(29 ), 215-228. SID. https://sid.ir/paper/238145/en

Vancouver: Copy

Pourfakharan Mohammad Reza, TALEB NIA GHODRATOLLAH, VAKILI FARD HAMID REZA. The role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(29 ):215-228. Available from: https://sid.ir/paper/238145/en

IEEE: Copy

Mohammad Reza Pourfakharan, GHODRATOLLAH TALEB NIA, and HAMID REZA VAKILI FARD, “The role of the audit of financial statements in improving the business rank of enterprises in the framework of the theory,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 29 , pp. 215–228, 2019, [Online]. Available: https://sid.ir/paper/238145/en

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