The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO
سال انتشار: 1399
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 266
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شناسه ملی سند علمی:
JR_AMFA-5-3_004
تاریخ نمایه سازی: 20 تیر 1400
چکیده مقاله:
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 remarkable point in the audit function. The Purpose of this study was to investigate the effect of audit quality on earnings management real time IPO companies. For this purpose, the data of ۱۲۸ companies listed on the Tehran Stock Exchange during the years ۲۰۰۷ to ۲۰۱۷ were evaluated. The results indicated that the audit quality increases in the year of initial public offerings. The results also demonstrated that there is a significant and positive relationship between the audit fees in the year of initial public offerings and the audit fees in the year after the initial public offerings. Also findings of the research show that earnings management through accrual items has a positive and significant relationship with initial stock offerings.
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نویسندگان
Maryam Akbaryan Fard
Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran
Hamidreza Vakilifard
Department of Management, Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran
Hashem Nikoumaram
Department of Accounting Department, Tehran Sciences and Researches Branch, Islamic Azad University, Tehran, Iran
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