جستجوی مقالات مرتبط با کلیدواژه « تجدید ارائه » در نشریات گروه « حسابداری »

The main objective of this study is to investigate the impact of auditor distraction to the audited companies in shock on Audit quality.

The sample consists of 103 firms listed in Tehran Stock Exchange during 2017 to 2022, which are selected using the systematic removal method. In this research, the audit quality has been measured by using two criteria of beating earnings forecast and earnings restatement. Finally, the hypothesis of this research was tested through logistic regression using Eviews software.

Results of the study indicate that clients of distracted auditors are more likely to meet earnings forecasts or the actual earnings per share will be geater than earnings forecasts (beating earnings forecast) and also, clients of distracted auditors exhibit a higher probability of restating their earnings in subsequent years.

Overall, auditor distraction to the audited companies in shock reduces the audit quality.           

Contribution: 

Considering the impact of the auditor distraction on audit quality, it is very important to pay attention to the quality of auditors’ report in preventing their clients’ opportunistic financial reporting.

The increasing in number and variety of fraud and error in the financial reporting system is a threat to the quality of the system. The duty of the accounting profession is to prepare and provide financial information and reports to users. The presence of fraud as a financial crisis factor poses a serious threat to public confidence in financial information and financial reporting process and has costly consequences for various groups.Research questions: The purpose of this study is to investigate and identify the factors affecting financial reporting bias and to provide a model for it. therefore, the research questions are as follows: What are the factors affecting financial reporting bias?

In this study, using random sampling method and through interviews with experts such as university faculty and managers of the audit organization, as well as using Shannon entropy analysis

In this study, by identifying a model for financial reporting bias, the components that have the most impact on the occurrence of fraud and error in financial reporting were identified. The factors such as corporate structural characteristics, legal and regulatory factors and also corporate environmental characteristics are the most effective factors for the occurrence of error in financial reports.Discussion and

Based on the results of the study, it is suggested that auditors and financial managers of companies, use the proposed model presented in this research to identify as well as discover the factors that influence the occurrence of financial reporting bias (fraud and error).

Correct use of modern management accounting approaches In current trade environment , to achieve company goals better and to gain competitive advantage, is nessessary. also, Financial Restatements as clear and transparent evidence of not reliable past financial statements , Low quality of reporting and Non-realization Forecasts and goals of the company. Thus, the present study has followed the investigate restatements incentives According to the Evolution stage of management accounting. Therefore, 60 questionnaires after repeated follow-up were completed by companies, which together with the financial statements of 2014 and 2015 Respondents companies, They were analyzed using spss software. Results show that applying modern management accounting tools has negative effect which is equal to 0.13,on financial restatements. Also, the reason Non-realization Predicted goals, evolution first step companies, All of them restatements their financial statements. However, evolution 4 step companies ,have non-opportunistic incentives, in their financial restatements. Therefore, it can be said that applying accounting tools which are value-based, has led to reduce financial restatements and change the restatements incentive to from opportunistic to non-opportunistic. Also, the variables audit quality and effective tax rate; Adjusts the effectiveness management accounting tools on financial restatements.

There figure Prior Period Adjustments in annual financial statement can be influence on relied this matter and some of the body affected by. The purpose of this research is investigating the effect of Prior Period Adjustments on the firm growth has been listed in Tehran stock exchange. This research was conducted on 143 firms that has been listed in Tehran stock exchange during the period 1381 to 1391. This research has the main hypothesis and the main has three subsidiary hypotheses. In order to measuring of the firm growth used three criteria including growth of sales, assets and profitability has been used. The Methodology was applicable and the type of correlation studies. The results of the hypothesis test shows Prior Period Adjustments did not have significant effect on growth. Other findings show that market to book value ratio has a positive and significant relation with all of the growth variables.

This study examines the audit committee characteristic's effect on financial restatements. These characteristics include independence, size and expertise of its members. For investigations of this topic, a sample of 136 companies (544 observations) listed in the Tehran stock exchange during the years 1391 to 1394 and their data were analyzed. To test the hypothesis logit model (logistic regression) was used. The results showed that, there is a significant negative relationship between independence and expertise of the audit committee members with financial restatements, while the relationship between audit committee size and financial restatements is not significant. In summary, the evidence showed that Audit Committee characteristic's affect restatements and audit Committee can strengthen the company's internal control structure, board monitoring responsibility and effectiveness of independent auditors will increase by reducing the likelihood of misstatement.

Investors for optimal allocating extra capital need to earn information from different sources. Financial statements are one of the most reliable sources that Investors can use it. Therefore, form and content of financial statements effect on make economic decisions. Furthermore, restating of financial statements influence on quality of financial information and the firm value. This study examines the relationship between restated financial statements and firm value. To test the hypothesis, 90 Firms listed on Tehran Stock Exchange during the Period 2004 to 2013 were studied. Multivariate regression analysis was used to test the hypothesis. According to the hypothesis, evidence of the relationship between the restatement of financial statements and intension restatement and firm value not observed.

By daily increasing in firm's numbers and their pollutions, accounting must do its rule to remove or improve this disaster. This aim has been done in new approach in accounting that called environmental accounting. This research review concepts, benefits, applications and objectives of environmental accounting. Then it has reviewed its background and status in Iran. In the last it has recommend that an accounting standard must been amending for uniformity and consistency.

Financial Restatements as clear and transparent evidence of not reliable past financial statements and Low quality of reportingThe purpose of this study is to investigate effective the managerial ability on financial restatements and incentive lies in financial restatements .By using a sample comprising from companies who took action to revise their financial statements and using a model for attaining the objectives determined for classification of companies, there were selected 87 companies (over than 119 observations of companies- year) in theopportunistic sample and 224 companies (over than 732 observations of companies- year) in the non-opportunistic sample as final sample and for testing the hypotheses, there was chosen a time period of 11 years (2002- 2012); and by using Tobit regression for calculating the managerial ability and multiple regression for investigating the relation between variables, its results indicate that there is only a significant relation between managerial ability and financial restatements when the type of behavior is opportunistic and there is no significant correlation in other types of non-ability of management and opportunistic behaviors (increasing non-opportunistic and decreasing non-opportunistic).

The overall objective of this paper is to investigate the role of corporate governance in improving reliability of financial reports. Our sample is comprised of 202 companies listed in Tehran Stock Exchange (TSE) during the period of 1384-1388. Corporate governance is measured using a multi-dimensional approach; because this variable includes varios factors and investigating these factors separately cause incomplete analysis of factors that affecting reliability of financial reports. Also, reliability of financial reports is measured using prior period adjustments and audit report paragraphs. For testing the research hypothesis, we use mean comparison and panel data regression.
Empirical tests demonstrate that corporate governance score is significantly lower for restatement firms than for the controls, suggesting that relatively poor governance causes accounting errors. Also, in the year following the restated year, the test firms do not significantly improve their corporate governance scores. Furthermore, our results demonstrate that the overall governance measure is negatively related to the reliability of financial reports, suggesting that restated firms have weaker corporate governance mechanisms.