Matches in SemOpenAlex for { <https://semopenalex.org/work/W2474978660> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W2474978660 endingPage "92" @default.
- W2474978660 startingPage "92" @default.
- W2474978660 abstract "<p>This study examines the effect of auditor’s industry specialization on quality of financial reporting of the listed companies in Tehran Stock Exchange during the period of 7 years from 2008 to 2014. It is expected that industry specialist auditors will show more competence and auditing quality in discovering opportunistic behavior in executives and most probably they will report financial statements to maintain their reputation; in other words, it is expected that auditors specialized in industry will have an effective role in corporate governance and improving the quality of financial reporting. In this research, the accurate of predicting future cash flows operations through components of the operation profit was served as a measure for the quality of financial reporting and patters of the market share based on the total audited properties of the company and total auditor income was used as auditor expertise characteristics in that audited unit's industry were used. A total number of 119 companies were selected as samples and using logit regression model, the results were analyzed. The findings suggest that auditor's expertise in the industry, has a direct impact on the quality of corporate financial reporting. In this regard, testing the research's hypotheses showed that the auditor expertise in the industry (on the basis of market share pattern based on auditor's total revenue) has no significant effect on the quality of financial reporting. However, if the auditor expertise in the industry (on the basis of market share pattern based on the sum of the audited assets) was to be measured, it will leave a significant effect on the quality of financial reports. Therefore, it is concluded that the factor of the auditor's expertise in the industry is sensitive in relation with the type of indices used to assess it. </p>" @default.
- W2474978660 created "2016-07-22" @default.
- W2474978660 creator A5039581251 @default.
- W2474978660 creator A5063138386 @default.
- W2474978660 date "2016-07-07" @default.
- W2474978660 modified "2023-09-26" @default.
- W2474978660 title "The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange" @default.
- W2474978660 cites W1817641785 @default.
- W2474978660 cites W1961438334 @default.
- W2474978660 cites W2002101138 @default.
- W2474978660 cites W2072445144 @default.
- W2474978660 cites W2083717332 @default.
- W2474978660 cites W2146041430 @default.
- W2474978660 cites W3122726372 @default.
- W2474978660 doi "https://doi.org/10.5539/ass.v12n8p92" @default.
- W2474978660 hasPublicationYear "2016" @default.
- W2474978660 type Work @default.
- W2474978660 sameAs 2474978660 @default.
- W2474978660 citedByCount "4" @default.
- W2474978660 countsByYear W24749786602019 @default.
- W2474978660 countsByYear W24749786602020 @default.
- W2474978660 countsByYear W24749786602021 @default.
- W2474978660 countsByYear W24749786602022 @default.
- W2474978660 crossrefType "journal-article" @default.
- W2474978660 hasAuthorship W2474978660A5039581251 @default.
- W2474978660 hasAuthorship W2474978660A5063138386 @default.
- W2474978660 hasBestOaLocation W24749786601 @default.
- W2474978660 hasConcept C10138342 @default.
- W2474978660 hasConcept C111472728 @default.
- W2474978660 hasConcept C121955636 @default.
- W2474978660 hasConcept C138885662 @default.
- W2474978660 hasConcept C140181557 @default.
- W2474978660 hasConcept C144024400 @default.
- W2474978660 hasConcept C144133560 @default.
- W2474978660 hasConcept C147007100 @default.
- W2474978660 hasConcept C150130657 @default.
- W2474978660 hasConcept C170856484 @default.
- W2474978660 hasConcept C191602146 @default.
- W2474978660 hasConcept C195487862 @default.
- W2474978660 hasConcept C199521495 @default.
- W2474978660 hasConcept C200870193 @default.
- W2474978660 hasConcept C2779530757 @default.
- W2474978660 hasConcept C36289849 @default.
- W2474978660 hasConcept C41282006 @default.
- W2474978660 hasConcept C48798503 @default.
- W2474978660 hasConceptScore W2474978660C10138342 @default.
- W2474978660 hasConceptScore W2474978660C111472728 @default.
- W2474978660 hasConceptScore W2474978660C121955636 @default.
- W2474978660 hasConceptScore W2474978660C138885662 @default.
- W2474978660 hasConceptScore W2474978660C140181557 @default.
- W2474978660 hasConceptScore W2474978660C144024400 @default.
- W2474978660 hasConceptScore W2474978660C144133560 @default.
- W2474978660 hasConceptScore W2474978660C147007100 @default.
- W2474978660 hasConceptScore W2474978660C150130657 @default.
- W2474978660 hasConceptScore W2474978660C170856484 @default.
- W2474978660 hasConceptScore W2474978660C191602146 @default.
- W2474978660 hasConceptScore W2474978660C195487862 @default.
- W2474978660 hasConceptScore W2474978660C199521495 @default.
- W2474978660 hasConceptScore W2474978660C200870193 @default.
- W2474978660 hasConceptScore W2474978660C2779530757 @default.
- W2474978660 hasConceptScore W2474978660C36289849 @default.
- W2474978660 hasConceptScore W2474978660C41282006 @default.
- W2474978660 hasConceptScore W2474978660C48798503 @default.
- W2474978660 hasIssue "8" @default.
- W2474978660 hasLocation W24749786601 @default.
- W2474978660 hasOpenAccess W2474978660 @default.
- W2474978660 hasPrimaryLocation W24749786601 @default.
- W2474978660 hasRelatedWork W1509893835 @default.
- W2474978660 hasRelatedWork W2033459242 @default.
- W2474978660 hasRelatedWork W2607689197 @default.
- W2474978660 hasRelatedWork W293545476 @default.
- W2474978660 hasRelatedWork W3124337629 @default.
- W2474978660 hasRelatedWork W3141029718 @default.
- W2474978660 hasRelatedWork W3208087340 @default.
- W2474978660 hasRelatedWork W4221079057 @default.
- W2474978660 hasRelatedWork W2732319609 @default.
- W2474978660 hasRelatedWork W2997273218 @default.
- W2474978660 hasVolume "12" @default.
- W2474978660 isParatext "false" @default.
- W2474978660 isRetracted "false" @default.
- W2474978660 magId "2474978660" @default.
- W2474978660 workType "article" @default.