منابع مشابه
Non - audit services and financial reporting quality :
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...
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The purpose of this study was to investigate the role of non-financial information analysis and risk-return analysis along with financial information in increasing the selected banks and financial institutions of Tehran Stock Exchange portfolio efficiency. To evaluate the efficiency of the portfolio, the Treynor's ratio was used and attempted to determine the Treynor's ratio of the selected opt...
متن کاملInternal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
متن کاملProvide an optimal audit model to reduce fraudulent financial reporting
Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. T...
متن کاملCEO power, audit quality and corporate financial performance evaluation criteria
The main purpose of this study is to investigate the relationship between CEO power, audit quality and financial performance evaluation criteria in listed companies in Tehran Stock Exchange. To measure the CEOchr('39')s power, a combination of the CEOchr('39')s duality criteria, CEO tenure and CEO ownership percentile was used and to measure the quality of audit, the audit fee criterion was use...
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ژورنال
عنوان ژورنال: Accounting. Analysis. Auditing
سال: 2020
ISSN: 2619-130X,2408-9303
DOI: 10.26794/2408-9303-2020-7-4-71-80