Management Characteristics and Audit Opinion Shopping
Publish Year: 1400
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJAAF-5-4_005
تاریخ نمایه سازی: 4 دی 1400
Abstract:
The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange-listed firms. In other words, this paper seeks to answer the question "whether management characteristics can exert a favourable effect on audit opinion shopping or not." For this study, the multivariate regression model is used for hypothesis testing. Research hypotheses are examined using a sample of ۱۳۰۹ observations on the Tehran Stock Exchange during ۲۰۱۲-۲۰۱۸ and by employing the panel data-based multivariate regression and fixed-effects model. The results show a negative and significant relationship between management entrenchment and managers' overconfidence and audit opinion shopping. A positive and meaningful relationship was observed between management narcissism, real and accrual-based earnings management, and board effort and audit opinion shopping.
Keywords:
Management entrenchment , CEO Overconfidence , real and accrual-based earnings management , audit opinion shopping , board effort
Authors
Maryam Seifzadeh
Department of Economics and Administrative Sciences, Qeshm Branch, Islamic Azad University, Qeshm, Iran
Mahdi Salehi
Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
Bizhan Abedini
Department of Economics and Administrative Sciences, Hormozgan University, Hormozgan, Iran
Mohammad Hamed Khanmohammadi
Department: Economics and Administrative Sciences, Damavand Branch, Islamic Azad University, Damavand, Iran
Mohammad Hossein Ranjbar
Department: Economics and Administrative Sciences, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
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