THE IMPACT OF AUDIT QUALITY ON FORECASTING ACCURATE OF FUTURE OPERATING CASH FLOWS

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ZALGHI HASAN; AMIR BAKHTIARVAND AMIN

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:53 Page(s): 165-190

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Title

THE IMPACT OF AUDIT QUALITY ON FORECASTING ACCURATE OF FUTURE OPERATING CASH FLOWS

Author(s)

ZALGHI HASAN | AMIR BAKHTIARVAND AMIN | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

AUDITOR INDUSTRY SPECIALIZATIONQ1

OPERATING CASH FLOWSQ3

Abstract

In this study, the effect of AUDIT QUALITY on the forecasting accuracy of future OPERATING CASH FLOWS of firms listed in the Tehran Stock Exchange has been investigated. AUDIT QUALITY has been measured with auditor size, AUDITOR INDUSTRY SPECIALIZATION and auditor tenure. Similar to some previous researches done in this outline, forecasting accuracy of future OPERATING CASH FLOWS have been estimated with using model Barth et al (2001). The results of review firms 97 in the years 2007 to 2014 show that size of audit firm and AUDITOR INDUSTRY SPECIALIZATION have significant positive relationship at the forecasting accuracy of future OPERATING CASH FLOWS, and increase forecasting accuracy. while there is a significant negative relationship between forecasting accuracy of future OPERATING CASH FLOWS and auditor tenure. These findings suggest that AUDIT QUALITY can influence the quality of accounting information and therefore effected over forecasting accuracy of future OPERATING CASH FLOWS.

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APA: Copy

ZALGHI, HASAN, & AMIR BAKHTIARVAND, AMIN. (2017). THE IMPACT OF AUDIT QUALITY ON FORECASTING ACCURATE OF FUTURE OPERATING CASH FLOWS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(53), 165-190. SID. https://sid.ir/paper/242272/en

Vancouver: Copy

ZALGHI HASAN, AMIR BAKHTIARVAND AMIN. THE IMPACT OF AUDIT QUALITY ON FORECASTING ACCURATE OF FUTURE OPERATING CASH FLOWS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(53):165-190. Available from: https://sid.ir/paper/242272/en

IEEE: Copy

HASAN ZALGHI, and AMIN AMIR BAKHTIARVAND, “THE IMPACT OF AUDIT QUALITY ON FORECASTING ACCURATE OF FUTURE OPERATING CASH FLOWS,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 53, pp. 165–190, 2017, [Online]. Available: https://sid.ir/paper/242272/en

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