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Information Journal Paper

Title

AUDIT QUALITY AND EARNINGS FORECAST ERROR: AS AN AUDITOR RANKING CRITERION

Author(s)

VADIEE MOHAMMAD HOSSIN | KARDAN BEHZAD | HOUAHMAND ZAFERANIE RAHMAT ALLAH | Issue Writer Certificate 

Pages

  135-151

Abstract

 A firm's profitability prediction provides valuable information that helps investors to make optimal decisions. Like other information, the value of these predictions depends on the reliability of information they provide. This research examines the effect of the auditor's rating and its quality control points as criteria of AUDIT QUALITY, on earning forecast error rate. The sample consists of 119 firms listed in Tehran Stock Exchange during the period from 2012 to 2015. The results indicate that there is a significant negative relation between audit firms A and the earning forecast error. The results also show a significant positive relation of EARNINGS FORECAST ERROR to the returns on asset rate and financial leverage and also no significant relation of EARNINGS FORECAST ERROR to the auditor's rating and the type of auditor's opinion variables.

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  • Cite

    APA: Copy

    VADIEE, MOHAMMAD HOSSIN, KARDAN, BEHZAD, & HOUAHMAND ZAFERANIE, RAHMAT ALLAH. (2018). AUDIT QUALITY AND EARNINGS FORECAST ERROR: AS AN AUDITOR RANKING CRITERION. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 7(28 ), 135-151. SID. https://sid.ir/paper/241090/en

    Vancouver: Copy

    VADIEE MOHAMMAD HOSSIN, KARDAN BEHZAD, HOUAHMAND ZAFERANIE RAHMAT ALLAH. AUDIT QUALITY AND EARNINGS FORECAST ERROR: AS AN AUDITOR RANKING CRITERION. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2018;7(28 ):135-151. Available from: https://sid.ir/paper/241090/en

    IEEE: Copy

    MOHAMMAD HOSSIN VADIEE, BEHZAD KARDAN, and RAHMAT ALLAH HOUAHMAND ZAFERANIE, “AUDIT QUALITY AND EARNINGS FORECAST ERROR: AS AN AUDITOR RANKING CRITERION,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 7, no. 28 , pp. 135–151, 2018, [Online]. Available: https://sid.ir/paper/241090/en

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