اثر تعدیل مالی بر تغییرات حسابرسان: ایران The impact of financial restatement on auditor changes: Iranian evidence
- نوع فایل : کتاب
- زبان : انگلیسی
- ناشر : Emerald
- چاپ و سال / کشور: 2018
توضیحات
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی
مجله حوزه آسیا و اقیانوسیه نوآوری و کارآفرینی – Asia Pacific Journal of Innovation and Entrepreneurship
دانشگاه Ferdowsi University of Mashhad – Mashhad – Iran
منتشر شده در نشریه امرالد
کلمات کلیدی انگلیسی Corporate governance, Audit firm size, Restatement, Auditor change, CEO change
گرایش های مرتبط حسابرسی
مجله حوزه آسیا و اقیانوسیه نوآوری و کارآفرینی – Asia Pacific Journal of Innovation and Entrepreneurship
دانشگاه Ferdowsi University of Mashhad – Mashhad – Iran
منتشر شده در نشریه امرالد
کلمات کلیدی انگلیسی Corporate governance, Audit firm size, Restatement, Auditor change, CEO change
Description
1. Introduction The financial statements of companies listed on the Tehran Stock Exchange suggest that financial statements are more likely to be for companies with annual adjustments. Although responsible for the preparation and presentation of the financial statements of a management’s firm, audited financial statements, a joint product auditee and the auditor will be considered. A company may want to enhance the quality of auditing and restoring its reputation after announcing financial restatements to public investors and therefore may apply to dismiss its auditor. Restatements have a significant impact on a company, which may impose severe costs on firms. In common views, it depends on the type of restatement as it can often decrease the audit quality A common definition of audit quality by DeAngelo (1981) is “assessment (inferred) market”, with the possibility that the auditor has defined it as either: cases of material misstatement in the financial statements and accounting system or client to be discovered; or material misstatement found to be reported. The financial restatements are a factor that, in addition to offering comparability, can put in doubt the reliability of financial statements. In fact, financial restatements, unlike bankruptcy and firm failure, reflects a company’s financial credit crisis, constitutes a breach of trust of shareholders and are signals indicating that the financial statements are not valid (Chen et al., 2014).
