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The study of the relationship between auditors' opinion and earnings management in the listed corporations in Tehran Stock Exchange

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Main Authors: Salehnezhad, S. Hasan, Amin, Vahid, Faresani, Babak Salehi
Other Authors: Shs_489@yahoo.com
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2017
Subjects:
Earnings management
Qualified Audit Opinion
Going-concern
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/50088
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spelling my.unimap-500882018-07-24T02:45:22Z The study of the relationship between auditors' opinion and earnings management in the listed corporations in Tehran Stock Exchange Salehnezhad, S. Hasan Amin, Vahid Faresani, Babak Salehi Shs_489@yahoo.com Vahid.amin1985@yahoo.com babak.salehif@gmail.com Earnings management Qualified Audit Opinion Going-concern Link to publisher's homepage at http://ijbt.unimap.edu.my Audit report is the final result of audit process of a corporation and it is considered as the credit of financial statements and quality of financial reporting. The purpose of this study is evaluating the effect of earnings management on the auditors' opinion in the listed corporations in Tehran Stock Exchange. The listed corporations in Tehran Stock Exchange are local area of research and after doing the systematic removal method, 90 corporations were selected as the samples of the study. The study was conducted from 2010 to 2015. Combined data regression (Logistic regression) was used in the study. Besides that, Hosmer and Lemeshow statistics and Z-statistics were used to evaluate the research hypotheses. Results and findings of the study show that there is a positive relationship between the auditors' qualified opinion and earnings management. Also, results and findings show that there is a positive relationship between the qualified opinion related to the auditor’s goingconcern and earnings management. 2017-10-24T08:16:52Z 2017-10-24T08:16:52Z 2017-06 Article International Journal of Business and Technopreneurship, vol.7(2), 2017, pages 135-150 2231-7090 2232-1543 (online) http://dspace.unimap.edu.my:80/xmlui/handle/123456789/50088 http://ijbt.unimap.edu.my en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Earnings management
Qualified Audit Opinion
Going-concern
spellingShingle Earnings management
Qualified Audit Opinion
Going-concern
Salehnezhad, S. Hasan
Amin, Vahid
Faresani, Babak Salehi
The study of the relationship between auditors' opinion and earnings management in the listed corporations in Tehran Stock Exchange
description Link to publisher's homepage at http://ijbt.unimap.edu.my
author2 Shs_489@yahoo.com
author_facet Shs_489@yahoo.com
Salehnezhad, S. Hasan
Amin, Vahid
Faresani, Babak Salehi
format Article
author Salehnezhad, S. Hasan
Amin, Vahid
Faresani, Babak Salehi
author_sort Salehnezhad, S. Hasan
title The study of the relationship between auditors' opinion and earnings management in the listed corporations in Tehran Stock Exchange
title_short The study of the relationship between auditors' opinion and earnings management in the listed corporations in Tehran Stock Exchange
title_full The study of the relationship between auditors' opinion and earnings management in the listed corporations in Tehran Stock Exchange
title_fullStr The study of the relationship between auditors' opinion and earnings management in the listed corporations in Tehran Stock Exchange
title_full_unstemmed The study of the relationship between auditors' opinion and earnings management in the listed corporations in Tehran Stock Exchange
title_sort study of the relationship between auditors' opinion and earnings management in the listed corporations in tehran stock exchange
publisher School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
publishDate 2017
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/50088
_version_ 1643804058855669760
score 13.214268

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