The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change

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Hassanpour Shiva; BANIMAHD BAHMAN; JAHANSHAD AZITA; NIKOOMARAM HASHEM

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2020 | Volume:8 | Issue:32 Page(s): 67-81

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Information Journal Paper

Title

The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change

Author(s)

Hassanpour Shiva | BANIMAHD BAHMAN | JAHANSHAD AZITA | NIKOOMARAM HASHEM | Issue Writer Certificate

Keywords

Economic ConsequencesQ1

Tax ConsequencesQ1

Modified Audit OpinionQ1

Audit ChangeQ2

Abstract

Shareholders are calling for qualitative audits and usually respond to Modified Audit Opinion. Managers are also always trying to get the audit report as unqualified or standard to reduce costs. The purpose of this study is to identify the economic and Tax Consequences of a Modified Audit Opinion. The Modified Audit Opinion is based on the not-unqualified opinion and the number of clauses in the operating audit report. The research data were analyzed using a sample of 146 companies listed in Tehran Stock Exchange Comity during the years 2005 to 2016 by Panel data and multivariate regression model. In general, the research findings indicate that there is tax and Economic Consequences in publication of the Modified Audit Opinion. Research findings showed that the number of clauses in the audit report has an economic consequence and, consequently, reduces the sensitivity of Investment Expenditures to Cash Flows and the ratio of the Tobin Q. Also, the results of the research showed that the Modified Audit Opinion had a tax effect and led to reduction in tax avoidance. Additionally, the Audit Change leads to an increase in the economic and Tax Consequences of a Modified Audit Opinion.

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APA: Copy

Hassanpour, Shiva, BANIMAHD, BAHMAN, JAHANSHAD, AZITA, & NIKOOMARAM, HASHEM. (2020). The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(32 ), 67-81. SID. https://sid.ir/paper/400802/en

Vancouver: Copy

Hassanpour Shiva, BANIMAHD BAHMAN, JAHANSHAD AZITA, NIKOOMARAM HASHEM. The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2020;8(32 ):67-81. Available from: https://sid.ir/paper/400802/en

IEEE: Copy

Shiva Hassanpour, BAHMAN BANIMAHD, AZITA JAHANSHAD, and HASHEM NIKOOMARAM, “The Economic and Tax Consequences of Audit Reporting with Emphasis on Audit Change,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 32 , pp. 67–81, 2020, [Online]. Available: https://sid.ir/paper/400802/en

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