Investigating the Effect of Auditor Specialization in Industry on the Relationship between Tax Avoidance and the Risk of Future Stock Price Crash of Pharmaceutical and Non-pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2016 Introduction: The results of previous researches suggest that the audit specialization in industry leads to audit quality. Also, auditors through their information and corporate governance roles, decrease the risk of stock price crash.
دکتر سید علی واعظ +1 more
openalex +2 more sources
Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Afsaneh Soroushyar
doaj +1 more source
Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
doaj +1 more source
The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
doaj +1 more source
Auditor Industry Specialization, Free Cash Flow and Earning Management through Related Party Transactions [PDF]
بررسیهای حسابداری و حسابرسی, 2017 Based on existing empirical evidence, related-party transactions are widely used to manipulate earnings for financial reporting. This study investigates the effect of auditor industry specialization and free cash flows on earnings management through ...
Esmail Tavakolnia
doaj +1 more source
The Impact of Audit Quality on forecasting Accurate of future operating cash flows [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated.
hassan zalaghi +2 more
doaj +3 more sources
Auditor Characteristics and Bankruptcy Probability [PDF]
پژوهشهای تجربی حسابداری, 2021 The main purpose of this study is to investigate the relation between auditor characteristics and probability of bankruptcy. This study uses variables such as auditor fees, audit-firm size, audit-firm tenure, and auditor industry specialization as ...
Seyed Mostafa Alavi, mohsen memarian
doaj +1 more source
Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 It is important to understand the factors that affect audit report delay, since this directly affects the timeliness of financial reporting, which is one of the most important qualitative attributes of financial statements. Old accounting information has
Gholamhossein Mahdavi +1 more
doaj +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2023 This study aims to examine determinants of audit quality in companies listed on the Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit fees, audit tenure, auditor industry specialization and audit firm size ...
Citra Ananda, Faisal Faisal
semanticscholar +1 more source
Jurnal Akuntansi, 2023 This research aims to determine the effects of firm size, independent commissioners, and auditor industry specialization on the integrity of financial statements.
Annisa Nurbaiti, Chyntia Elisabet
doaj +1 more source