Audit Quality Framework: Investigate Comparative in Two Groups of Companies, Small Size Companies (SSCs) and Medium Size Companies (MSCs) in TSE - Couverture souple

Sabaghiyan Toosi, Omid; Moradi, Zahra; Yazdani, Shohreh

 
9786202006125: Audit Quality Framework: Investigate Comparative in Two Groups of Companies, Small Size Companies (SSCs) and Medium Size Companies (MSCs) in TSE
Couverture souple
ISBN 10 : 6202006129 ISBN 13 : 9786202006125
Editeur : LAP LAMBERT Academic Publishing, 2017

Synopsis

Because rarely the information about size's companies and differences between small and medium firms are listed, this study investigates comparative of the effects of audit quality on earnings management and cost of equity capital in two groups of companies (Small Size Companies (SSCs) and Medium Size Companies (MSCs) and also examine the entire sample the economic consequences of auditor choice and received the qualified audit opinion. The differences in the nature of the ownership, agency relations and bankruptcy risks lead MSCs to have weaker incentives than SSCs to engage in earnings management. In addition, investors’ pricing of information risk as reflected in the cost of equity capital will be more pronounced for MSCs than for SSCs with high and low audit quality. In this study, of auditor tenure criteria and auditor industry expert as an indicator of audit quality, of the Becker et al and Reynolds and Francis model as an earnings management index and rPEG approach as a benchmark for the cost of equity capital is used. The variables used in this study from financial statements firms listed in Tehran Stock Exchange (TSE).

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l?auteur

Member of Young Researchers and Elite Club, PhD Student in Accounting, Member of Iranian Accounting Association, Member of the National Elites Foundation, Member of the Iranian Institute of Certified Accountants, 5 years experience in auditing profession, and 2 years in budget expert and writing a few emperical papers in my field.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2017
Langue
anglais
ISBN 10 
6202006129
ISBN 13 
9786202006125
Reliure
Broché
Nombre de pages
68
Coordonnées du fabricant
non disponible
Personne responsable
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