The impact of audit quality on earnings predictability
نویسندگان
چکیده
منابع مشابه
The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO
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 remar...
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Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...
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امروزه تصحیح همکلاسی در کلاسهای نگارش یکی از اجزاء لاینفک کلاسهای دانش آموز محور است. تاثیرات مفید تصحیح همکلاسی بر زبان آموزان، معلمان را متقاعد کرده است که علیرغم صرف زمان، انرژی و توان بسیار، از این شیوه ی آموزشی در کلاسهای آموزش نگارش بهره بگیرند. تحقیق حاضر بر آن است تا با مقایسه دو گروه از یادگیرندگان زبان انگلیسی، تاثیر تصحیح همکلاسی را بر توانایی نوشتاری آنها نشان دهد. 122 خانم زبان آمو...
15 صفحه اولAudit adjustments and earnings quality
While there are many alternative proxies for “earnings quality”, there is little evidence as to what auditors consider to be indicative of high earnings quality. To answer this, we examine the adjustments that auditors require companies to make to earnings during year-end audits. There are three findings. First, audit adjustments serve to increase earnings persistence, smoothness, and accrual q...
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ژورنال
عنوان ژورنال: Managerial Auditing Journal
سال: 2009
ISSN: 0268-6902
DOI: 10.1108/02686900910948189