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
Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
-
Yayımlanma Tarihi
1 Haziran 2017
Gönderilme Tarihi
1 Haziran 2017
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2017 Cilt: 7 Sayı: 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, ve 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 (01 Haziran 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 ve A. Kheradmand, “A Survey of the Relationship between Earnings Management and Qualified Auditor Opinion in Tehran Stock Exchange”, IJEFI, c. 7, sy 2, ss. 723–729, Haz. 2017, [çevrimiçi]. Erişim adresi: 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 (01 Haziran 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, ve 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, c. 7, sy 2, Haziran 2017, ss. 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]. 01 Haziran 2017;7(2):723-9. Erişim adresi: https://izlik.org/JA58FG39WS