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Audit Quality Framework. Investigate Comparative in Two Groups of Companies, Small Size Companies (SSCs) and Medium Size Companies (MSCs) in TSE
В наличии
Местонахождение: Алматы | Состояние экземпляра: новый |
Бумажная
версия
версия
Автор: Omid Sabaghiyan Toosi,Zahra Moradi and Shohreh Yazdani
ISBN: 9786202006125
Год издания: 2017
Формат книги: 60×90/16 (145×215 мм)
Количество страниц: 68
Издательство: LAP LAMBERT Academic Publishing
Цена: 21556 тг
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Сферы деятельности:Код товара: 178923
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Аннотация: Because rarely the information about size's companies and differences between small and medium firms are listed, this study investigates comparative of the effects of audit quality on earnings management and cost of equity capital in two groups of companies (Small Size Companies (SSCs) and Medium Size Companies (MSCs) and also examine the entire sample the economic consequences of auditor choice and received the qualified audit opinion. The differences in the nature of the ownership, agency relations and bankruptcy risks lead MSCs to have weaker incentives than SSCs to engage in earnings management. In addition, investors’ pricing of information risk as reflected in the cost of equity capital will be more pronounced for MSCs than for SSCs with high and low audit quality. In this study, of auditor tenure criteria and auditor industry expert as an indicator of audit quality, of the Becker et al and Reynolds and Francis model as an earnings management index and rPEG approach as a benchmark for the cost of equity capital is used. The variables used in this study from financial statements firms listed in Tehran Stock Exchange (TSE).
Ключевые слова: corporate governance, Earnings Management, Auditor Choice, Cost of Equity Capital, Qualified Audit Opinion