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
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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.
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