Matches in SemOpenAlex for { <https://semopenalex.org/work/W2884497966> ?p ?o ?g. }
Showing items 1 to 81 of
81
with 100 items per page.
- W2884497966 endingPage "152" @default.
- W2884497966 startingPage "136" @default.
- W2884497966 abstract "This study has been analyzedrelationship between corporate governanceand BOD (board of directors) characteristics on financial statements and auditor change in future financialperiod. In this study, auditor tenure criterion and auditor change has been used as a basis for measuring audit quality and ownershipconcentration and lack of manager’sinfluence on the board variables has been consideredas indicators to measure the strength and weaknessof corporate governance. variables used in this study has been calculated the financial reports of listed companies in Tehran Stock Exchange in the period 2005-2015 (the eventperiod) with the software Excel 2016 and 86 companies data during 2008 -2015 (the review) using Eviews six econometricsoftware and panel data estimation method inregression models of bainary logit has been analyzed. Research results show that significant relationship was not observed in the first hypothesis test between ownership concentrationand selected audit institution in terma of audit quality. Also,significant relationship was not observed in the fourth hypothesis between ownership concentrationand the restated financial statements in the next year. But positive and significant relationship wasobserved in the second hypothesis, between the lack of manager’sinfluence and selected audit institutionin terms of audit quality was observed. In the third and fifth hypothesizesrespectivelythere was a negative and significant relationshipbetween auditor select with high quality and the lack of managers influence with the variable ofrestated financial statements in the next year. And in the sixth hypothesis positiveand significant relationship was observed between auditor change in the restated yearand restatement of financial statements." @default.
- W2884497966 created "2018-08-03" @default.
- W2884497966 creator A5012564354 @default.
- W2884497966 creator A5038221871 @default.
- W2884497966 creator A5053389185 @default.
- W2884497966 date "2018-07-08" @default.
- W2884497966 modified "2023-09-23" @default.
- W2884497966 title "Effect of Corpora te Governance and BOD Characteristics on Financial statements and Auditor Change in Future Financial Period" @default.
- W2884497966 hasPublicationYear "2018" @default.
- W2884497966 type Work @default.
- W2884497966 sameAs 2884497966 @default.
- W2884497966 citedByCount "0" @default.
- W2884497966 crossrefType "journal-article" @default.
- W2884497966 hasAuthorship W2884497966A5012564354 @default.
- W2884497966 hasAuthorship W2884497966A5038221871 @default.
- W2884497966 hasAuthorship W2884497966A5053389185 @default.
- W2884497966 hasConcept C10138342 @default.
- W2884497966 hasConcept C105795698 @default.
- W2884497966 hasConcept C121955636 @default.
- W2884497966 hasConcept C137725906 @default.
- W2884497966 hasConcept C140181557 @default.
- W2884497966 hasConcept C144133560 @default.
- W2884497966 hasConcept C147007100 @default.
- W2884497966 hasConcept C156223087 @default.
- W2884497966 hasConcept C162118730 @default.
- W2884497966 hasConcept C170856484 @default.
- W2884497966 hasConcept C191602146 @default.
- W2884497966 hasConcept C199521495 @default.
- W2884497966 hasConcept C200870193 @default.
- W2884497966 hasConcept C27574286 @default.
- W2884497966 hasConcept C33923547 @default.
- W2884497966 hasConcept C39389867 @default.
- W2884497966 hasConcept C41282006 @default.
- W2884497966 hasConceptScore W2884497966C10138342 @default.
- W2884497966 hasConceptScore W2884497966C105795698 @default.
- W2884497966 hasConceptScore W2884497966C121955636 @default.
- W2884497966 hasConceptScore W2884497966C137725906 @default.
- W2884497966 hasConceptScore W2884497966C140181557 @default.
- W2884497966 hasConceptScore W2884497966C144133560 @default.
- W2884497966 hasConceptScore W2884497966C147007100 @default.
- W2884497966 hasConceptScore W2884497966C156223087 @default.
- W2884497966 hasConceptScore W2884497966C162118730 @default.
- W2884497966 hasConceptScore W2884497966C170856484 @default.
- W2884497966 hasConceptScore W2884497966C191602146 @default.
- W2884497966 hasConceptScore W2884497966C199521495 @default.
- W2884497966 hasConceptScore W2884497966C200870193 @default.
- W2884497966 hasConceptScore W2884497966C27574286 @default.
- W2884497966 hasConceptScore W2884497966C33923547 @default.
- W2884497966 hasConceptScore W2884497966C39389867 @default.
- W2884497966 hasConceptScore W2884497966C41282006 @default.
- W2884497966 hasIssue "12" @default.
- W2884497966 hasLocation W28844979661 @default.
- W2884497966 hasOpenAccess W2884497966 @default.
- W2884497966 hasPrimaryLocation W28844979661 @default.
- W2884497966 hasRelatedWork W1111920510 @default.
- W2884497966 hasRelatedWork W1490306257 @default.
- W2884497966 hasRelatedWork W2001083828 @default.
- W2884497966 hasRelatedWork W2186527074 @default.
- W2884497966 hasRelatedWork W2209086170 @default.
- W2884497966 hasRelatedWork W2345146590 @default.
- W2884497966 hasRelatedWork W2438253231 @default.
- W2884497966 hasRelatedWork W2465792975 @default.
- W2884497966 hasRelatedWork W2474978660 @default.
- W2884497966 hasRelatedWork W2626696576 @default.
- W2884497966 hasRelatedWork W2738593311 @default.
- W2884497966 hasRelatedWork W2789685370 @default.
- W2884497966 hasRelatedWork W2809903938 @default.
- W2884497966 hasRelatedWork W2964747473 @default.
- W2884497966 hasRelatedWork W2967432249 @default.
- W2884497966 hasRelatedWork W2973366279 @default.
- W2884497966 hasRelatedWork W3040928443 @default.
- W2884497966 hasRelatedWork W3169989618 @default.
- W2884497966 hasRelatedWork W421242563 @default.
- W2884497966 hasRelatedWork W3082405513 @default.
- W2884497966 hasVolume "7" @default.
- W2884497966 isParatext "false" @default.
- W2884497966 isRetracted "false" @default.
- W2884497966 magId "2884497966" @default.
- W2884497966 workType "article" @default.