The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering

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Kalbasi Naser; LASHGARI ZAHRA

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:12 | Issue:45 Page(s): 171-186

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Information Journal Paper

Title

The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering

Author(s)

Kalbasi Naser | LASHGARI ZAHRA | Issue Writer Certificate

Keywords

Audit QualityQ1

Earnings ManagementQ1

Initial Public OfferingQ2

Abstract

The purpose of this study is to investigate the activities related to the management of earnings by analyzing the quality of the audit at the time of Initial Public Offering. In this regard, the relationship between profit management in the Initial Public Offering of companies audited by first-class audit firms in the ranking of the Iranian public accountant’ s community and other companies is compared. The statistical population of this study is the initial supply companies in stock and overseas which have been accepted in the stock exchanges and overseas from 2005 to 2017. Evidence suggests that the shares of companies first disclosed and audited by firstlevel audit firms have a lower level of Accrual and real of Earnings Management.

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APA: Copy

Kalbasi, Naser, & LASHGARI, ZAHRA. (2020). The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 12(45 ), 171-186. SID. https://sid.ir/paper/371146/en

Vancouver: Copy

Kalbasi Naser, LASHGARI ZAHRA. The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;12(45 ):171-186. Available from: https://sid.ir/paper/371146/en

IEEE: Copy

Naser Kalbasi, and ZAHRA LASHGARI, “The Effect of Audit Quality Based on Audit Rankings on Accrual and Real of Earnings Management in Initial Public Offering,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 12, no. 45 , pp. 171–186, 2020, [Online]. Available: https://sid.ir/paper/371146/en

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