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

Persian Verion
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

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

sound

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

Persian Version

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

View:

297
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

The effect of audit report disclosure on business failure

Pages

  109-135

Abstract

 One of the ways that can be to achieve better utilization of investment opportunities and better allocation of resources is financial distress prediction. Therefore, audit reports and its disclosures play an important role in corporate financial distress and bankruptcy prediction. Assessing the effectiveness of audit report disclosures in identifying bankrupt companies and comparing them with bankruptcy prediction ability can be useful. In this study, the effect of auditor’ s report disclosures on the failure of businesses in the firms accepted in Tehran Stock Exchange (TSE) from year 1393 to 1398 has been investigated. To examine this issue, the effect of auditor’ s report disclosures as the independent variable and failure of business as the dependent variable is considered. Although in this study, the results show that the auditor’ s report disclosures content has a significant impact on business failure. Furthermore, internal and external factors related to audit report disclosure is also, affected on business failure.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    DADBEH, FATEMEH, & Partovifar, Zeinab. (2021). The effect of audit report disclosure on business failure. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 1(2 ), 109-135. SID. https://sid.ir/paper/413328/en

    Vancouver: Copy

    DADBEH FATEMEH, Partovifar Zeinab. The effect of audit report disclosure on business failure. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2021;1(2 ):109-135. Available from: https://sid.ir/paper/413328/en

    IEEE: Copy

    FATEMEH DADBEH, and Zeinab Partovifar, “The effect of audit report disclosure on business failure,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 1, no. 2 , pp. 109–135, 2021, [Online]. Available: https://sid.ir/paper/413328/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top