The impact of audit quality and on financial statement comparability

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nabatdoust baghmisheh Mohammad hossein; Mohammadzadeh Saleteh Heydar

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Journal: SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION Year:2020 | Volume:2 | Issue:3 Page(s): 17-26

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Information Journal Paper

Title

The impact of audit quality and on financial statement comparability

Author(s)

nabatdoust baghmisheh Mohammad hossein | Mohammadzadeh Saleteh Heydar | Issue Writer Certificate

Keywords

Audit quality

financial statements

figure tax distortions

distortions legal discovery

Abstract

Audit quality is an important issue in the world today And the impact of Audit quality on a variety of factors discussed in the effect of Audit quality on the comparability of financial statements were examined. To reach this goal using a sample of 113 companies listed in Tehran Stock Exchange 678 Views years 1386 to 1391 were examined to test the hypothesis. In this research, Audit quality using a standard 5-figure tax distortions, distortions legal discovery, discovery distortions in accounting estimates, Discover distortions in accounting practices, and explore other distortions measured. The results show a significant relationship between Audit quality and comparability of financial statements there.

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APA: Copy

nabatdoust baghmisheh, Mohammad hossein, & Mohammadzadeh Saleteh, Heydar. (2020). The impact of audit quality and on financial statement comparability. SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION, 2(3 ), 17-26. SID. https://sid.ir/paper/380313/en

Vancouver: Copy

nabatdoust baghmisheh Mohammad hossein, Mohammadzadeh Saleteh Heydar. The impact of audit quality and on financial statement comparability. SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION[Internet]. 2020;2(3 ):17-26. Available from: https://sid.ir/paper/380313/en

IEEE: Copy

Mohammad hossein nabatdoust baghmisheh, and Heydar Mohammadzadeh Saleteh, “The impact of audit quality and on financial statement comparability,” SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION, vol. 2, no. 3 , pp. 17–26, 2020, [Online]. Available: https://sid.ir/paper/380313/en

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