THE ROLE EXTERNAL AUDITORS IN VOLUNTARY VS. FORCED FINANCIAL RESTATEMENTS AND ITS IMPACT ON EARNING QUALITY BEFORE AND AFTER

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AGHAEI MOHAMMAD ALI; ETEMADI HOSSEIN; ANVARI ROSTAMI ALIASGHAR; ZALAGHI HASAN

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Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:50 Page(s): 0-0

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Title

THE ROLE EXTERNAL AUDITORS IN VOLUNTARY VS. FORCED FINANCIAL RESTATEMENTS AND ITS IMPACT ON EARNING QUALITY BEFORE AND AFTER

Author(s)

AGHAEI MOHAMMAD ALI | ETEMADI HOSSEIN | ANVARI ROSTAMI ALIASGHAR | ZALAGHI HASAN | Issue Writer Certificate

Keywords

FORCED FINANCIAL RESTATEMENTSQ2

ACCRUAL QUALITYQ2

INTERNAL CORPORATE GOVERNANCEQ2

Abstract

This paper seeks to examine the impact of Voluntary vs. FORCED FINANCIAL RESTATEMENTS on Earning Quality of restating firms. The sample in Our Study includes 62 companies that provided only once in the period 1380 to 1390 have been restated. Our proxy for earning quality is change in ACCRUAL QUALITY focus on Dechow and Dichev (2002) model. In this study, the INTERNAL CORPORATE GOVERNANCE variables (board characteristics) and audit quality and firm characteristics as control variables have been used. We have investigated how these variables for the period of misstatement and post-restatement have affected the quality of earnings. Our findings show that the FORCED FINANCIAL RESTATEMENTS (due to the proposal of external auditor) is significantly positively related to the increase in ACCRUAL QUALITY. Moreover, the study finds that the changes of ACCRUAL QUALITY in firms with FORCED FINANCIAL RESTATEMENTS are significantly higher due to INTERNAL CORPORATE GOVERNANCE change.

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APA: Copy

AGHAEI, MOHAMMAD ALI, ETEMADI, HOSSEIN, ANVARI ROSTAMI, ALIASGHAR, & ZALAGHI, HASAN. (2013). THE ROLE EXTERNAL AUDITORS IN VOLUNTARY VS. FORCED FINANCIAL RESTATEMENTS AND ITS IMPACT ON EARNING QUALITY BEFORE AND AFTER. JOURNAL OF AUDIT SCIENCE, 13(50), 0-0. SID. https://sid.ir/paper/409694/en

Vancouver: Copy

AGHAEI MOHAMMAD ALI, ETEMADI HOSSEIN, ANVARI ROSTAMI ALIASGHAR, ZALAGHI HASAN. THE ROLE EXTERNAL AUDITORS IN VOLUNTARY VS. FORCED FINANCIAL RESTATEMENTS AND ITS IMPACT ON EARNING QUALITY BEFORE AND AFTER. JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(50):0-0. Available from: https://sid.ir/paper/409694/en

IEEE: Copy

MOHAMMAD ALI AGHAEI, HOSSEIN ETEMADI, ALIASGHAR ANVARI ROSTAMI, and HASAN ZALAGHI, “THE ROLE EXTERNAL AUDITORS IN VOLUNTARY VS. FORCED FINANCIAL RESTATEMENTS AND ITS IMPACT ON EARNING QUALITY BEFORE AND AFTER,” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 50, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/409694/en

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