AUDIT QUALITY AND FINANCIAL REPORTING QUALITY: CASE OF TEHRAN STOCK EXCHANGE (TSE)

Cite this:
Morteza Motavassel, H. M. K. S. J. K. (2013). AUDIT QUALITY AND FINANCIAL REPORTING QUALITY: CASE OF TEHRAN STOCK EXCHANGE (TSE). Innovative Journal of Business and Management, 1(03). Retrieved from http://innovativejournal.in/index.php/ijbm/article/view/387
© 2022 Interactive Protocols
RIGHTS & PERMISSIONS
Article Views
397
Altmetric
1
Citations
-
LEARN ABOUT THESE METRICS
   PDF  

Abstract

The purpose of this study is to investigate the relationship between audit quality and financial reporting quality during the period of 2004-2009 in TSE. The population of study includes 91 firms obtained from systematic elimination. Using panel data, the results of study show that there is a weak and negative relationship between audit firm size and financial reporting quality. That is, when auditing is conducted by Iranian audit organization, financial reporting quality mitigates. However, no relationship is found between auditor rotation and financial reporting quality.

KEYWORDS:

 Special Issue

Article Metrics Graph

Chart Graph | Range Graph

Content

Section

Source

License

COPYRIGHT AGREEMENT AND AUTHORSHIP RESPONSIBILITY

 

All paper submissions must carry the following duly signed by all the authors:

“I certify that I have participated sufficiently in the conception and design of this work and the analysis of the data (wherever applicable), as well as the writing of the manuscript, to take public responsibility for it. I believe the manuscript represents valid work. I have reviewed the final version of the manuscript and approve it for publication. Neither has the manuscript nor one with substantially similar content under my authorship been published nor is being considered for publication elsewhere, except as described in an attachment. Furthermore I attest that I shall produce the data upon which the manuscript is based for examination by the editors or their assignees, if requested.”