AUDIT QUALITY AND OVERVALUED EQUITY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

RAHIMIAN NEZAMODDIN; TAGHAVIFARD MOHAMMAD TAGHI; JAVADI SOFIANI SEPIDEH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:52 Page(s): 111-139

Download Full-Text

Persian Verion

View:

1,556

Download:

Cites:

Information Journal Paper

Title

AUDIT QUALITY AND OVERVALUED EQUITY

Author(s)

RAHIMIAN NEZAMODDIN | TAGHAVIFARD MOHAMMAD TAGHI | JAVADI SOFIANI SEPIDEH | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

HIGHLY VALUED EQUITYQ2

EARNING MANAGEMENTQ2

Abstract

The main role of financial reporting is the effective transfer of financial information to people outside of the organization in a valid way while being on time. This way, managers have the opportunity to judge the financial reports. This study aimed to investigate the impact of AUDIT QUALITY incentives associated with the change of accruals in companies with high equity valuations. For this purpose, the performance of 184 companies, as a sample, during the time period of 2009-2013 was studied. In this study, the ratio of market price to earnings before extraordinary items and discontinued operations as an excess stock value measure has been used. Also, to analyze the impact of excess stock valuation on real earnings management, multivariate regression analysis considering panel data was used. The results of first hypothesis testing show that there is no significant relation between the size of audit firm and discretionary accruals. However, the results of second hypothesis testing indicate that there is a significant relationship between auditor’s tenure and optional accrual items in companies with high equity valuation. Also, the management motivation to change accruals in companies with high equity valuation is reduced.

Cites

No record.

References

No record.

Cite

APA: Copy

RAHIMIAN, NEZAMODDIN, TAGHAVIFARD, MOHAMMAD TAGHI, & JAVADI SOFIANI, SEPIDEH. (2017). AUDIT QUALITY AND OVERVALUED EQUITY. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(52), 111-139. SID. https://sid.ir/paper/242300/en

Vancouver: Copy

RAHIMIAN NEZAMODDIN, TAGHAVIFARD MOHAMMAD TAGHI, JAVADI SOFIANI SEPIDEH. AUDIT QUALITY AND OVERVALUED EQUITY. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(52):111-139. Available from: https://sid.ir/paper/242300/en

IEEE: Copy

NEZAMODDIN RAHIMIAN, MOHAMMAD TAGHI TAGHAVIFARD, and SEPIDEH JAVADI SOFIANI, “AUDIT QUALITY AND OVERVALUED EQUITY,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 52, pp. 111–139, 2017, [Online]. Available: https://sid.ir/paper/242300/en

Related Journal Papers