Effect of Auditors' Characteristics on Relationship between Geographical Diversification and Real Earnings Management

Amir Ghafourian Shagerdi; Seyed Hojjat Saberi Postchi

Effect of Auditors' Characteristics on Relationship between Geographical Diversification and Real Earnings Management

Publish place: Iranian Journal of Accounting, Auditing and Finance، Vol: 5، Issue: 4

Publish Year: 1400

نوع سند: مقاله ژورنالی

زبان: English

This Paper With 21 Page And PDF Format Ready To Download

دریافت فایل کامل Paper

Certificate
من نویسنده این مقاله هستم

استخراج به نرم افزارهای پژوهشی:

لینک ثابت به این Paper:

https://civilica.com/doc/1356308

شناسه ملی سند علمی:

JR_IJAAF-5-4_004

تاریخ نمایه سازی: 4 دی 1400

Abstract:

the study investigates the effect of auditors' characteristics on the relationship between geographical diversification and real earnings management in the listed companies on the Tehran Stock Exchange. Thus, ۲۰۴ companies listed in Tehran Stock Exchange were systematically selected between ۲۰۱۲- ۲۰۱۷, and the data were analysed using SPSS ۲۴. This research is applied, and in terms of nature, it is an ex-post-facto research, namely, it is based on past (corporate financial statements) analysis. In this study, examining the positive relationships between geographical diversification and real earnings management were shown, respectively. By measuring the effect of auditor’s specialisation on the relationship between geographical diversity and real earnings management, the auditor's expertise's impact has been considered significant, and the second hypothesis was confirmed.

Keywords:

auditor characteristics , geographical diversification , real earnings management

Authors

Amir Ghafourian Shagerdi

Faculty of Administrative Sciences, Imam Reza International University, Mashhad, Iran

Seyed Hojjat Saberi Postchi

Department of Accounting, Imam Reza International University, Mashhad, Iran

مراجع و منابع این Paper:

لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :

Abbasiazadeh, L. and Zamanpour, A. (۲۰۱۶). Investigation of the effect ...
Abdollahi, A., Rezaei Pitenoei, Y. and Safari Gerayli, M. (۲۰۲۰). ...
Burch, T.R. and Vikram, N. (۲۰۰۳). Divisional diversity and the ...
Bustani, H. (۲۰۱۹). Impact of diversification strategy on earnings management. ...
Doukas, J.A. and Pantzalis, C. (۲۰۰۳). Geographic diversification and agency ...
Du, P., Shu, H. and Xia, Z. (۲۰۲۰). The Control ...
Vazife Dust, H., Dadbeh, F. and Hashemloo, F. (۲۰۱۴). Corporate ...
Etemadi, H., Momeni, M. and Farajzadeh Dehkordi, H. (۲۰۱۲). How ...
Etemadi, H., Azar, A. and Nazemi Ardakani, M. (۲۰۱۰). Investigating ...
Fatahi Nafchi, H. and Fazel Dehkordi, A. (۲۰۱۸). The impact ...
Feng, H., Habib, A., Huang, H.J. and Qi, B.L. (۲۰۱۹). ...
Gilson, S.C., Healy, P.M., Noe, C.F. and Palepu, K.G. (۲۰۰۱). ...
Gul, F., Fung, Y.K. and Jaggi, B. (۲۰۰۹). Earnings quality: ...
Hadlock, C., Ryngaert, M. and Thomas, S. (۲۰۰۱). Corporate structure ...
Hajiha, Z. and Ghane, A. (۲۰۱۶). investigating the impact of ...
Hammersley, J.S. (۲۰۰۶). Pattern identification and industry-specialist auditors. The Accounting ...
Hegazy, M., Al Sabagh, A. and Hamdy, R. (۲۰۱۵). The ...
Hemati, H. and Yosefirad, Z. (۲۰۱۱). The Relationship of Diversification ...
Louis, H. (۲۰۰۴). Acquirers Abnormal Returns, Audit Firm Size and ...
Hoitash, R., Markelevich, A.J. and Barragato, C.A. (۲۰۰۷). Auditor Fees ...
Jadiyappa, N., Hickman, L.E., Kakani, R.K. and Abidi, Q. (۲۰۲۱). ...
Jensen, M. and Meckling, W. (۱۹۷۶). Theory of firm: Managerial ...
Jiraporn, P., Miller, G.A., Yoon, S.S. and Kim, Y.S. (۲۰۰۸). ...
Johnson, V.E., Khurana, I.K. and Reynolds, J.K. (۲۰۰۲). Audit-firm tenure ...
Karami, G., Bazrafshan, A. and Mohammadi, A. (۲۰۱۱). Auditor Tenure ...
Krishnan, G.V. (۲۰۰۳). Audit Quality and the Pricing of Discretionary ...
Kwon, S.Y. (۱۹۹۶). The impact of competition within the client’s ...
Lai, S.M. and Liu, C.L. (۲۰۱۸). The Effect of Auditor ...
Lam, S. and Chang, S. (۱۹۹۴). Auditor Service Quality and ...
Libby, R., and Tan, H.T. (۱۹۹۵). The role of knowledge ...
Lopez, D.M. and Vega, J. (۲۰۱۹). Evaluating the effect of ...
Mansi, S.A., Maxwell, W.F. and Miller, D.P. (۲۰۰۴). Does auditor ...
Mnif, Y. and Ben Hamouda, A. (۲۰۲۱). Audit quality and ...
Nam, J., Tang, C., Thornton, J.H. and Wynne, K. (۲۰۰۶). ...
Nonahal Nahr, A.A., Alinejad Sarookalaei, M. and Khezri, P. (۲۰۱۲). ...
Palmrose, Z.V. (۱۹۸۶). Audit Fees And Auditor Size - Further ...
Pezeshkian, S.A., Hosseini Azan Akhari, S.M. (۲۰۱۷). Investigating the relationship ...
Piot, C. and Janin, R. (۲۰۰۷). External auditors, audit committees ...
Primadita, I., Fitriany, F. and Kiantara, R.F. (۲۰۲۱). IOP Conf. ...
Schipper, K. (۱۹۸۹). Earnings management. Accounting Horizons, ۳(۴), pp. ۹۱–۱۰۲ ...
Schmid, M.M. and Walter, I. (۲۰۱۲). Geographic diversification and firm ...
Shi, G., Sun, J. and Luo, R. (۲۰۱۵). Geographic Dispersion ...
Sun, and Liu, G. (۲۰۱۳). Auditor industry specialisation, board governance, and ...
Tate, S. and Feng, N. (۲۰۱۳). Perceived quality auditors in ...
Thomas, S. (۲۰۰۲). Firm Diversification and Asymmetric Information: Evidence from ...
Trueman, B. and Titman, S. (۱۹۸۸). An Explanation for Accounting Income ...
Turner, J.L., Mock, T.J. and Srivastava, R.P. (۲۰۰۲). A Formal ...
Vanstraelen, A. (۲۰۰۰). Impact of renewable long-term audit mandates on ...
Lim, C.Y., Thong, T.Y. and Ding, D.K. (۲۰۰۸). Firm diversification ...

نمایش کامل مراجع