Basis for Modified Auditor's Opinion and Earning Management

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LARI DASHTBAYAZ MAHMOUD; SAEI MOHAMMAD JAVAD; AZAD ABDOLLAH

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:12 | Issue:45 Page(s): 23-40

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Information Journal Paper

Title

Basis for Modified Auditor's Opinion and Earning Management

Author(s)

LARI DASHTBAYAZ MAHMOUD | SAEI MOHAMMAD JAVAD | AZAD ABDOLLAH | Issue Writer Certificate

Keywords

Auditor's OpinionQ1

Basis for Modified OpinionQ1

Earning ManagementQ2

Abstract

Audit opinion, usually in the form of qualified and unqualified, placed into research models. However, the nature and consequences of the Basis for Modified Opinion is different. The aim of this study is to answer the question of whether the results considering the nature of the provisions before the Auditor's Opinion on research models, with results taking into account the opinion alone is different. The relationship between Earning Management and audit opinion, between Earning Management and Basis for Modified Opinion in separation of nature with using panel models and generalized Poisson information from 142 listed companies in Tehran Stock Exchange (TSE) from 2008-2015 were tested. Results indicate that the relation between Earning Management and type of audit opinion is only significant meaningful in one out of five Earning Management models. However there is significant relationship between Earning Management and number of paragraphs of material misstatement, ervasive limitation on the Scope of the Audit uncertainty, in four, two and one models out of five Earning Management models respectively.

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APA: Copy

LARI DASHTBAYAZ, MAHMOUD, SAEI, MOHAMMAD JAVAD, & AZAD, ABDOLLAH. (2020). Basis for Modified Auditor's Opinion and Earning Management. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 12(45 ), 23-40. SID. https://sid.ir/paper/370075/en

Vancouver: Copy

LARI DASHTBAYAZ MAHMOUD, SAEI MOHAMMAD JAVAD, AZAD ABDOLLAH. Basis for Modified Auditor's Opinion and Earning Management. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;12(45 ):23-40. Available from: https://sid.ir/paper/370075/en

IEEE: Copy

MAHMOUD LARI DASHTBAYAZ, MOHAMMAD JAVAD SAEI, and ABDOLLAH AZAD, “Basis for Modified Auditor's Opinion and Earning Management,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 12, no. 45 , pp. 23–40, 2020, [Online]. Available: https://sid.ir/paper/370075/en

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