The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO
- سال انتشار: 1399
- محل انتشار: فصلنامه پیشرفتهایی در ریاضیات مالی و کاربردها، دوره: 5، شماره: 3
- کد COI اختصاصی: JR_AMFA-5-3_004
- زبان مقاله: انگلیسی
- تعداد مشاهده: 273
نویسندگان
Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran
Department of Management, Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran
Department of Accounting Department, Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran
چکیده
According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remarkable point in the audit function. The Purpose of this study was to investigate the effect of audit quality on earnings management real time IPO companies. For this purpose, the data of ۱۲۸ companies listed on the Tehran Stock Exchange during the years ۲۰۰۷ to ۲۰۱۷ were evaluated. The results indicated that the audit quality increases in the year of initial public offerings. The results also demonstrated that there is a significant and positive relationship between the audit fees in the year of initial public offerings and the audit fees in the year after the initial public offerings. Also findings of the research show that earnings management through accrual items has a positive and significant relationship with initial stock offerings.کلیدواژه ها
Initial Public Offering, Audit Quality, Auditor Opinion, Earning management, Discretionary accrualsاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.