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quarterly financial accounting journal 2016, 8(29): 103-131 Back to browse issues page
Investigating the Relationship between Audit Quality with Restatements related to Earning Management and Cash Flow Management, of Companies Listed in Tehran Stock Exchange
Abstract:   (3264 Views)

This paper examines the relationship between audit quality with financial statements restatement related to earning management and cash flow management. The sample of this study consists of 164 companies is selected from companies listed in Tehran Stock exchange for a period of 2006 to 20014. To conduct this research nine hypotheses .designed is The results indicate that; between criteria of audit quality and restatements, there is a significant relationship. In the other words, with increasing audit quality, the likelihood of cash flow restatements related to earnings management and cash flow management is decreased. Between auditor size and the auditor's expertise with all three criteria of restatements there are negative and significant relationship. Also there is a positive and significant relationship between auditor tenure and restatements in general and restatements related to earnings management. The relationship between auditor tenure and restatements of cash flow management is found positive. 

Keywords: Financial restatements, Audit quality, Cash flow restatements, Earnings management restatements
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Type of Study: Research | Subject: Special
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Investigating the Relationship between Audit Quality with Restatements related to Earning Management and Cash Flow Management, of Companies Listed in Tehran Stock Exchange. quarterly financial accounting journal. 2016; 8 (29) :103-131
URL: http://qfaj.ir/article-1-557-en.html


year 8, Issue 29 (2016) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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