Effect of audit quality on differences between audited and unaudited financial statements

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.

ghezel sofla maryam; BAZRAFSHAN AMENEH; MORADI MAHDI

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

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2018 | Volume:5 | Issue:2 (17) Page(s): 111-130

Download Full-Text

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

Persian Verion

View:

1,597

Download:

Cites:

Information Journal Paper

Title

Effect of audit quality on differences between audited and unaudited financial statements

Author(s)

ghezel sofla maryam | BAZRAFSHAN AMENEH | MORADI MAHDI | Issue Writer Certificate

Keywords

audited and unaudited financial statementsQ1

audit qualityQ1

quality control pointsQ1

auditor sizeQ2

expertise of the auditor industryQ2

Abstract

The purpose of this study is to investigate the effect of audit quality on differences between audited and unaudited financial statements. Because of the positive and negative effects of audit quality on the difference, there are two competing analyzes. The present study examines the impact of the four criteria of the quality of the audit, including "the type of auditor (government or private), the quality control points of the audit firm, the size of auditor, and the expertise of the auditors' industry focuses on the amount of item discrepancies in the audited and unaudited financial statements, including "assets, liabilities, operating profit, pre-tax profit, profit after tax and operating cash flows". But for this purpose, the data of 156 companies accepted in Tehran Stock Exchange during the fiscal years of 2009 to 2016 have been analyzed. The results of the research indicate that there is a direct and significant relationship between the quality of audit (based on the type of auditor and the quality control points of audit firm) and the difference between audited and audited profit and loss statement. The expertise of the auditor industry and size of auditor has not effect on the difference between audited and unaudited financial statements.

Cites

No record.

References

No record.

Cite

APA: Copy

ghezel sofla, maryam, BAZRAFSHAN, AMENEH, & MORADI, MAHDI. (2018). Effect of audit quality on differences between audited and unaudited financial statements. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 5(2 (17) ), 111-130. SID. https://sid.ir/paper/360564/en

Vancouver: Copy

ghezel sofla maryam, BAZRAFSHAN AMENEH, MORADI MAHDI. Effect of audit quality on differences between audited and unaudited financial statements. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2018;5(2 (17) ):111-130. Available from: https://sid.ir/paper/360564/en

IEEE: Copy

maryam ghezel sofla, AMENEH BAZRAFSHAN, and MAHDI MORADI, “Effect of audit quality on differences between audited and unaudited financial statements,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 5, no. 2 (17) , pp. 111–130, 2018, [Online]. Available: https://sid.ir/paper/360564/en

Related Journal Papers