CONSEQUENCES OF FINANCIAL REPORTING FAILURE FOR OUTSIDE DIRECTORS

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KHEIROLLAHI FARSHID; EIVANI FARZAD; Mohebi Ehsan

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Title

CONSEQUENCES OF FINANCIAL REPORTING FAILURE FOR OUTSIDE DIRECTORS

Author(s)

KHEIROLLAHI FARSHID | EIVANI FARZAD | Mohebi Ehsan | Issue Writer Certificate

Keywords

ACCOUNTING RESTATEMENTSQ1

OUTSIDE DIRECTORQ1

AUDIT COMMITTEEQ1

Abstract

Issues and problems associated with financial statements have raised ambiguities about the role and responsibilities of the board of directors as well as the AUDIT COMMITTEE in financial reporting. ACCOUNTING RESTATEMENTS indicates that the financial statements of the past periods are unlikely to be presented in accordance with the generally accepted accounting principles. In addition, the ACCOUNTING RESTATEMENTS may indicate weakness in the firm's internal control system. An efficient director labor market wills likely reward directors who have a reputation for effectiveness with additional board positions and associated benefits, and penalize the poor performers by loss of their positions and benefits. In the present study, the consequences of financial statements as a reporting failure for non-executive directors with an emphasis on the AUDIT COMMITTEE are examined. For this purpose, 43 listed firms were selected as the main sample and 43 listed firms as the control group during the years 2012 to 2016 from Tehran Stock Exchange. According to the results of the study, the financial restatements have not led to the imposition of labor market fines for OUTSIDE DIRECTOR.

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APA: Copy

KHEIROLLAHI, FARSHID, EIVANI, FARZAD, & Mohebi, Ehsan. (2018). CONSEQUENCES OF FINANCIAL REPORTING FAILURE FOR OUTSIDE DIRECTORS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 14(56 ), 109-132. SID. https://sid.ir/paper/242236/en

Vancouver: Copy

KHEIROLLAHI FARSHID, EIVANI FARZAD, Mohebi Ehsan. CONSEQUENCES OF FINANCIAL REPORTING FAILURE FOR OUTSIDE DIRECTORS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2018;14(56 ):109-132. Available from: https://sid.ir/paper/242236/en

IEEE: Copy

FARSHID KHEIROLLAHI, FARZAD EIVANI, and Ehsan Mohebi, “CONSEQUENCES OF FINANCIAL REPORTING FAILURE FOR OUTSIDE DIRECTORS,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 14, no. 56 , pp. 109–132, 2018, [Online]. Available: https://sid.ir/paper/242236/en

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