The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality
نویسندگان
چکیده
منابع مشابه
Internal 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...
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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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15 صفحه اولthe impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge .
In relation-based economic systems, political communication is an essential source of value for companies with relations. Recent research has shown that political communication affects on the financial condition of economic enterprise and also the incentives of managers regarding financial reporting. On the other hand, with...
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ژورنال
عنوان ژورنال: Contemporary Accounting Research
سال: 2019
ISSN: 0823-9150,1911-3846
DOI: 10.1111/1911-3846.12487