CIVILICA We Respect the Science
Publisher of Iranian Journals and Conference Proceedings
Paper
title

The effect of audit quality on the informative content of comprehensive profit in companies listed in Tehran stock exchange

Credit to Download: 1 | Page Numbers 14 | Abstract Views: 138
Year: 2016
COI code: AMTM02_309
Paper Language: English

How to Download This Paper

For Downloading the Fulltext of CIVILICA papers please visit the orginal Persian Section of website.

Authors The effect of audit quality on the informative content of comprehensive profit in companies listed in Tehran stock exchange

Babak 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

Perma Link

https://www.civilica.com/Paper-AMTM02-AMTM02_309.html
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)
For a complete overview of how to citation please review the following CIVILICA Guide (Citation)

Research Info Management

Export Citation info of this paper to research management softwares

New Related Papers

Iran Scientific Advertisment Netword

Share this paper

WHAT IS COI?

COI is a national code dedicated to all Iranian Conference and Journal Papers. the COI of each paper can be verified online.