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

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