COI code: AMTM02_309
Paper Language: English
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Authors The effect of audit quality on the informative content of comprehensive profit in companies listed in Tehran stock exchangeBabak Ghoreish abadi - Islamic Azad university of Qaenat, accounting masters student
Ehsan khansalar - Islamic Azad university of Qaenat , accounting group
Abstract:One of the most important topics that is essential to be note in the area of capital market research, is investigating the effect of audit quality on the content of accounting information. Also, according to the theoretical concepts of financial reporting, preparation and presentation of a new basic financial statement as a comprehensive profit and loss statement is essential, in order to show the increase or decrease in equity pay regarding to different earnings and cost of the course. In this study, the comprehensive profit and loss invoice, considered as a reflective financial statements of performance and the effect of audit quality on informative content in invoice is tested. For this purpose, 95 accepted companies in Tehran stock exchange during 1386 to 1393 has investigated. The result indicate that there is no meaningful relationship between audit quality and informative content of comprehensive profit. Also, net profit (loss) with the mediation of audit quality, doesn t have a more informational content than comprehensive profit (loss) statement
Keywords:audit quality, comprehensive profit, investment
COI code: AMTM02_309
how to cite to this paper:If you want to refer to this article in your research, you can easily use the following in the resources and references section:
Ghoreish abadi, Babak & Ehsan khansalar, 2016, The effect of audit quality on the informative content of comprehensive profit in companies listed in Tehran stock exchange, 2nd International Conference on Accounting and Management in the Third Millennium, رشت, شهرداري رشت -دانشگاه فني و حرفه اي ميرزا كوچك صومعه سرا, https://www.civilica.com/Paper-AMTM02-AMTM02_309.htmlInside the text, wherever referred to or an achievement of this article is mentioned, after mentioning the article, inside the parental, the following specifications are written.
First Time: (Ghoreish abadi, Babak & Ehsan khansalar, 2016)
Second and more: (Ghoreish abadi & khansalar, 2016)
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