INDEPENDENT AUDITOR'S ROLES IN DECREASING DISCRETIONARY ACCRUAL

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EBRAHIMI KORDLAR A.; SEYEDI S.A.

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:15 | Issue:54 Page(s): 3-16

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Information Journal Paper

Title

INDEPENDENT AUDITOR'S ROLES IN DECREASING DISCRETIONARY ACCRUAL

Author(s)

EBRAHIMI KORDLAR A. | SEYEDI S.A. | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

AUDIT REPORTSQ2

AUDIT ORGANIZATIONQ2

Abstract

In this study we examine the relation between auditors, auditor's reports and EARNINGS MANAGEMENT (EM). EM is measured by discretionary accrual (DA). In the case of auditors, type of auditor institutions, type of auditor's opinion in AUDIT REPORTS and the number of qualification paragraphs in AUDIT REPORTS are measured on DA. To examine DA, the modified Jones model is used. Type of audit institutions is divided to AUDIT ORGANIZATION and other, and type of auditor's opinion is divided to qualified opinion and clean opinion. In this research we use the multivariate regression. To test the research hypothesis, we employ pooled and cross-sectional data of 71 companies listed in TSE in 2002- 2005. Results of the study showed that only type of audit institutions is related to DA.

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APA: Copy

EBRAHIMI KORDLAR, A., & SEYEDI, S.A.. (2009). INDEPENDENT AUDITOR'S ROLES IN DECREASING DISCRETIONARY ACCRUAL. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 15(54), 3-16. SID. https://sid.ir/paper/8190/en

Vancouver: Copy

EBRAHIMI KORDLAR A., SEYEDI S.A.. INDEPENDENT AUDITOR'S ROLES IN DECREASING DISCRETIONARY ACCRUAL. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;15(54):3-16. Available from: https://sid.ir/paper/8190/en

IEEE: Copy

A. EBRAHIMI KORDLAR, and S.A. SEYEDI, “INDEPENDENT AUDITOR'S ROLES IN DECREASING DISCRETIONARY ACCRUAL,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 15, no. 54, pp. 3–16, 2009, [Online]. Available: https://sid.ir/paper/8190/en

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