Islamic Azad University, East Tehran Branch Faculty of Human Sciences Department of Accounting
Abstract
Title of Thesis
Analysis of the impact of the financial variables on the relationship between Earning management and indicators of the audit: A study on the companies registered on the stock Exchange Tehran
Abstract
The aim of this study is to Analysis of the impact of the financial variables on the
relationship between Earning management and indicators of the audit: A study on the
Tehran Stock Exchange Industry. In order to meet the aim of this study, four hypotheses
were created to determine; Is between the auditor choice and the continuation of the
auditor choice with interest in providing management there is a significant relationship?
Is financial variables(increase the sources of cash , improve the efficiency of the company)
on the relationship between the auditor choice and the continuation of the auditor choice
with interest in providing management is significant impact? With regard to the
assumptions and spatial domain (which includes the listed companies on the Stock
Exchange of Tehran) and time (in 2006-2016). Data were collected through the existing
information contained in the Rahavard Novin software and investigating reports and the
financial statements of listed companies in Tehran Stock Exchange by visiting the official
website of Tehran Stock Exchange and assumptions by Excel and Eviews was test. The
results suggest that there is a no significant relationship between the auditor choice and
management behaviour in profits.but The results also show that there is significant
relationship between the continuation of the auditor choice and management behaviour
in profits. The results also show that significant impact improve the firm productivity on
the relation between the choice and the continuation of the auditor choice with interest in
providing management.
Key words: audit indicators, management behaviour in profits, auditor choice
- امینی، امین(1393). بررسی تأثیر کیفیت حسابرسی بر پایداری سود در شرکتهای درمانده مالی. پایان نامه کارشناسی ارشد، دانشگاه شهید چمران اهواز، دانشکده اقتصاد و علوم اجتماعی
- رحمانی، هادی(1393). ارتباط بین مدیریت سود و نوع گزارش حسابرس در شرکتهای دارای بحران مالی. پایان نامه کارشناسی ارشد، دانشگاه آزاد شاهرود، دانشکده ادبیات و علوم انسانی
- زمانی فرد(1394). کیفیت حسابرسی مستقل و ساختار مالکیت: تعامل و اثر آن بر مدیریت سود. پایان نامه کارشناسی ارشد، موسسه آموزش عالی خاتم، دانشکده حسابداری و مدیریت
- کریم نژاد، محمد حسین(1394). بررسی تاثیر تصدی حسابرس بر تعداد سالهای تصدی مدیرعامل و مدیریت سود. پایان نامه کارشناسی ارشد، دانشگاه مازندران، دانشکده امور اقتصاد
- محمدپور، معصومه(1394).رابطه‌ی اظهارنظر حسابرس و مدیریت سود در شرکتهای پذیرفته شده بورس اوراق بهادار تهران. پایان نامه کارشناسی ارشد، موسسه آموزش عالی فروردین قائم شهر، دانشکده حسابداری و مدیریت
- محمودزاده، عظیم(1394).بررسی ارتباط بین نوع حسابرس و مدیریت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران. پایان نامه کارشناسی ارشد، دانشگاه آزاد اسلامی واحد گرمی، دانشکده مدیریت و حسابداری
- میری، سید مهرداد(1395).تأثیر نسبت مالکان نهادی و حق الزحمه ی حسابرسی بر رابطه بین کیفیت سود و ویژگی های پشتیبانی سود. پایان نامه کارشناسی ارشد. دانشگاه آزاد تهران مرکز
- نمازی، محمد؛ سعیدی، مجتبی؛ (1393)؛«رابطه بین ویژگی های هیئت مدیره و انتخاب حسابرس»، پژوهش های حسابداری مالی و حسابرسی، سال ششم، شماره 22، صص 1-28.
- واحدی، احسان(1395).بررسی رابطه تجدید ارائه صورت‌های مالی با تغییر حسابرس، عملکرد مدیریت و عملکرد بازار در شرکت های پذیرفته شده در بورس اوراق بهادار تهران. پایان نامه کارشناسی ارشد، دانشگاه آزاد شاهرود، دانشکده ادبیات و علوم انسانی
منابع لاتین
- Balsam, S., Krishnan, J. and Yang, J.S. (2003), ‘‘Auditor industry specialization and earnings quality’’,Auditing: A Journal of Practice & Theory, Vol. 22 No. 2, pp. 71-97.
- Dechow, P.M. and Skinner, D.J. (2000) Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14 (June): 235-250.
- Farinha‚ J.; Viana‚ L. F (2006). "Board Structure and Modified Audit Opinions". International Journal of Auditing 257.237.
- Huguet, D., Gandia, J.L., Audit and earnings management in Spanish SMEs. BRQ Bus. Res. Q. 2016, http://dx.doi.org/10.1016/j.brq.2015.12.001
- Jones, J., 1991. Earnings management during import relief investigations. J. Account. Res. 29, 193---228.
- Kaplan, S.E., 2001a. Ethically related judgments by observers of earnings management. J. Bus. Ethics 32, 285---298.
- Van Tendeloo, B., Vanstraelen, A., 2008. Earnings management and audit quality in Europe: evidence from the private client segment market. Eur. Account. Rev. 17, 447---469.
- Wang, Q., Wang, T. J., & Xia, L. ,(2008), State Ownership, the Institutional Environment, and Auditor Choice: Evidence from China. Journal of Accounting and Economics, PP. 112 – 134.
- Zureigat, Q. ,(2011), The Effect of Ownership Structure on Audit Quality: Evidence from Jordan. International Journal of Business and Social Science, Vol. 2, No. 10, PP38 – 46
Kiaei, A., hajiha, Z., & goodarzi, F. (2017). Analysis of the impact of the financial variables on the relationship between Earning management and indicators of the audit: A study on the companies registered on the stock Exchange Tehran. Financial Management Perspective, 7(19), 75-98.
MLA
ali Kiaei; zohre hajiha; fatemeh goodarzi. "Analysis of the impact of the financial variables on the relationship between Earning management and indicators of the audit: A study on the companies registered on the stock Exchange Tehran", Financial Management Perspective, 7, 19, 2017, 75-98.
HARVARD
Kiaei, A., hajiha, Z., goodarzi, F. (2017). 'Analysis of the impact of the financial variables on the relationship between Earning management and indicators of the audit: A study on the companies registered on the stock Exchange Tehran', Financial Management Perspective, 7(19), pp. 75-98.
VANCOUVER
Kiaei, A., hajiha, Z., goodarzi, F. Analysis of the impact of the financial variables on the relationship between Earning management and indicators of the audit: A study on the companies registered on the stock Exchange Tehran. Financial Management Perspective, 2017; 7(19): 75-98.
)