The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality

Iranian Journal of Accounting, Auditing and Finance

مقاله 1، دوره 3، شماره 2، مرداد 2019، صفحه 1-15   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i1.85952

نویسندگان

Fatemeh Leici^{* 1}؛ Zeynab Leici²

¹Department of Management, Payame Noor University, Tehran, Iran

²Department of Industrial Engineering, Algadir Institute of Higher Education, Tabriz, Iran

چکیده

The purpose is investigating the manipulation effect and relationship and earning smoothing in companies with independent auditors’ report, investigating the impact and relationship of corporate governance components with corporates independent auditor’s report, and also examining the simultaneous impact of these two variables, auditor’s characteristics and financial traits of addressing corporates and auditor’s problems on auditor’s report. The spatial scope of the research includes corporates listed on the Tehran Stock Exchange. The spatial realm of research includes the period between 2012 and 2018. The examination consists of two independent variables (audit report), the dependent variable (earnings quality), and moderating variables (corporate governance). The results show that the type of audit report affects earnings quality. Corporate governance quality does not modify the interaction between audit statement type and earnings quality. The type of audit statement is different in firms with strong and weak corporate governance. It also shows that it is endorsed in firms with strong corporate governance and not in firms with weak ones.

کلیدواژه‌ها

Audit Report؛ Earnings Quality؛ Corporate Governance Quality

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