THE IMPACT OF SOME CORPORATE GOVERNANCE MECHANISMS ON THE AUDITOR’S REPORT CONTENT

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BARADARAN HASSANZADEH RASOUL; PAKMARAM ASGAR; HOSSEIN BABAEI GHADER; FARYADI BONAB ALI

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:23 | Issue:2 Page(s): 155-172

Download Full-Text

Persian Verion

View:

842

Download:

Cites:

Information Journal Paper

Title

THE IMPACT OF SOME CORPORATE GOVERNANCE MECHANISMS ON THE AUDITOR’S REPORT CONTENT

Author(s)

BARADARAN HASSANZADEH RASOUL | PAKMARAM ASGAR | HOSSEIN BABAEI GHADER | FARYADI BONAB ALI | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ2

THE AUDITOR'S REPORT CONTENTQ2

TYPES OF AUDITOR'S REPORT PARAGRAPHSQ2

Abstract

The financial information audit is a tool for reducing the investment risk and for improving the internal and external organizational decision making quality. The aim of this study is the impact of some CORPORATE GOVERNANCE mechanisms on the auditor’s report content between Tehran Stock Exchange (TSE) listed companies. The population of the study is 81 firms (486 observations) during the years of 2006 to 2012. The results show that the probability of receiving unqualified reports in companies with larger audit firms and institutional owners is more. Also, by separating the functions of Chairman and CEO (Duality), the probability of receiving unqualified reports is reduced. Institutional owners and large audit firms reduce the number of paragraphs before the opinion paragraph. Also, the results show that CEO dual responsibility and large audit firms reduce the number of paragraphs after the opinion paragraph. On the other hand, institutional owners and large audit firms reduces the disagreement clauses numbers and the independence of the board of directors increases the number of disagreement clauses.

Cites

No record.

References

No record.

Cite

APA: Copy

BARADARAN HASSANZADEH, RASOUL, PAKMARAM, ASGAR, HOSSEIN BABAEI, GHADER, & FARYADI BONAB, ALI. (2016). THE IMPACT OF SOME CORPORATE GOVERNANCE MECHANISMS ON THE AUDITOR’S REPORT CONTENT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(2 ), 155-172. SID. https://sid.ir/paper/8053/en

Vancouver: Copy

BARADARAN HASSANZADEH RASOUL, PAKMARAM ASGAR, HOSSEIN BABAEI GHADER, FARYADI BONAB ALI. THE IMPACT OF SOME CORPORATE GOVERNANCE MECHANISMS ON THE AUDITOR’S REPORT CONTENT. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;23(2 ):155-172. Available from: https://sid.ir/paper/8053/en

IEEE: Copy

RASOUL BARADARAN HASSANZADEH, ASGAR PAKMARAM, GHADER HOSSEIN BABAEI, and ALI FARYADI BONAB, “THE IMPACT OF SOME CORPORATE GOVERNANCE MECHANISMS ON THE AUDITOR’S REPORT CONTENT,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 2 , pp. 155–172, 2016, [Online]. Available: https://sid.ir/paper/8053/en

Related Journal Papers