Trusted Auditing Firms Class and Clients’ Financial Reporting

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Behbahaninia Parisa Saadat; VALIZADEH LARIJANI AZAM

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

Journal Paper

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Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:10 | Issue:37 Page(s): 187-211

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Information Journal Paper

Title

Trusted Auditing Firms Class and Clients’ Financial Reporting

Author(s)

Behbahaninia Parisa Saadat | VALIZADEH LARIJANI AZAM | Issue Writer Certificate

Keywords

Earnings Response CoefficientQ2

Class of Trusted Auditing FirmsQ1

Disclosure QualityQ2

Abstract

One of the actions taken for promoting auditing quality is classification of trusted auditing firms according to the rules and regulations of Securities and Exchange Organization. The purpose of this research is to determine the effectiveness of this classification through measuring its relation to Disclosure Quality and financial reporting quality. To measure Disclosure Quality and financial reporting quality, the disclosure and informing point obtained from Securities and Exchange Organization and Earnings Response Coefficient are used, respectively. According to research purpose, two hypotheses are formulated which are tested using a sample of 86 firms during the years 2012 to 2015. Results show that there is a positive and significant relation between an auditing firm`s class and disclosure and informing point of the client. Also, according to findings, an auditing firm`s class has a significant positive effect on Earnings Response Coefficient. In other word, this variable has a significant effect on financial reporting quality.

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APA: Copy

Behbahaninia, Parisa Saadat, & VALIZADEH LARIJANI, AZAM. (2020). Trusted Auditing Firms Class and Clients’ Financial Reporting. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 10(37 ), 187-211. SID. https://sid.ir/paper/387061/en

Vancouver: Copy

Behbahaninia Parisa Saadat, VALIZADEH LARIJANI AZAM. Trusted Auditing Firms Class and Clients’ Financial Reporting. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;10(37 ):187-211. Available from: https://sid.ir/paper/387061/en

IEEE: Copy

Parisa Saadat Behbahaninia, and AZAM VALIZADEH LARIJANI, “Trusted Auditing Firms Class and Clients’ Financial Reporting,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 10, no. 37 , pp. 187–211, 2020, [Online]. Available: https://sid.ir/paper/387061/en

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