جستجوی مقالات مرتبط با کلیدواژه « Misstatement » در نشریات گروه « حسابداری »

Investors in the capital market sometimes exhibit emotional and irrational behavior, which can impact two groups of individuals. On one hand, company managers may act on their opportunistic motives when observing this emotional atmosphere. On the other hand, auditors may underestimate their legal risk and reduce the number of content tests they perform, resulting in a decrease in their fees. The purpose of this study is to examine the effect of investors' sentiments on the probability of misstatement of financial statements and the conservatism of auditors in companies listed on the Iranian IFB stock exchange. A sample of 51 companies listed on the Iranian IFB stock exchange between 2013 and 2020 was selected, and multivariate regression and logit regression were used to test the research hypotheses. The results of the study indicate that investor sentiment does not significantly impact the likelihood of misstatement of financial statements or the likelihood of issuing a going concern opinion. However, it does have an inverse and significant effect on audit fees. As investor sentiment increases, auditors become less conservative, resulting in a reduction in audit fees. The keywords for this study include investors' sentiment, misstatement, auditors' conservatism, legal risk, and going concern opinion.

Audit fee pressure theory states that private auditing firms, members of the community of certified accountants, do not spend sufficient time to detect significant misstatements in the financial statements of an accountant due to low fees. This theory predicts that the quality of an organization's audit that does not face low audit fees will be higher than that of private members of the CAA. However, the state auditor and auditor theory holds that there is substantial doubt about the auditor's independence when the auditor and auditor are both public. This theory calls into question the independence of the audit organization. Therefore, the present study proposes, based on two contradictory theories, the formulation of an unbiased hypothesis regarding the difference in audit quality and The purpose of this study was to examine the role of downward pressure on audit in Financial Reporting Misstatement. The statistical population of this research is all companies Listed in Tehran Stock Exchange from 2012 to 2019. The sample is based on the systematic elimination method of 92 companies. The research method is based on multivariate regression and Data panel. Also, the research data was collected using the Proceedings of the Journal. Evidence of research suggests that with lower pressures on audit fees, the lower quality of audit services will also increase.