EN
A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange
Abstract
This study aims to evaluate the effect of earnings management on type of auditor report in the companies listed on Tehran Stock Exchange (TSE). To measure earnings management, the modified Jones model based on discretionary accruals is used. The audit report is qualified opinion due to the uncertainty in activity and qualified report due to some reasons except uncertainty in going concern. To test the study hypotheses, the data of 80 companies listed on TSE are used as study sample during 2009-2013 by logistic regression model. In the present study, besides testing the relationship between earnings management and qualified auditor opinion, the effect of financial distresses on the relevant relationship is studied. The results of study show the positive and significant relationship between earnings management and qualified opinion regarding some items except going-concern uncertainty. There is no significant relationship between earnings management and qualified opinion in financially distressed companies.
Keywords
Details
Primary Language
English
Subjects
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Journal Section
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Publication Date
June 1, 2017
Submission Date
June 1, 2017
Acceptance Date
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Published in Issue
Year 2017 Volume: 7 Number: 2
APA
Abolverdi, Z., & Kheradmand, A. (2017). A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7(2), 723-729. https://izlik.org/JA58FG39WS
AMA
1.Abolverdi Z, Kheradmand A. A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange. IJEFI. 2017;7(2):723-729. https://izlik.org/JA58FG39WS
Chicago
Abolverdi, Zahra, and Ali Kheradmand. 2017. “A Survey of the Relationship Between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange”. International Journal of Economics and Financial Issues 7 (2): 723-29. https://izlik.org/JA58FG39WS.
EndNote
Abolverdi Z, Kheradmand A (June 1, 2017) A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange. International Journal of Economics and Financial Issues 7 2 723–729.
IEEE
[1]Z. Abolverdi and A. Kheradmand, “A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange”, IJEFI, vol. 7, no. 2, pp. 723–729, June 2017, [Online]. Available: https://izlik.org/JA58FG39WS
ISNAD
Abolverdi, Zahra - Kheradmand, Ali. “A Survey of the Relationship Between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange”. International Journal of Economics and Financial Issues 7/2 (June 1, 2017): 723-729. https://izlik.org/JA58FG39WS.
JAMA
1.Abolverdi Z, Kheradmand A. A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange. IJEFI. 2017;7:723–729.
MLA
Abolverdi, Zahra, and Ali Kheradmand. “A Survey of the Relationship Between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange”. International Journal of Economics and Financial Issues, vol. 7, no. 2, June 2017, pp. 723-9, https://izlik.org/JA58FG39WS.
Vancouver
1.Zahra Abolverdi, Ali Kheradmand. A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange. IJEFI [Internet]. 2017 Jun. 1;7(2):723-9. Available from: https://izlik.org/JA58FG39WS