Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality

In the last decade, Securities and Exchange Organization has required issuers listed in Tehran Stock Exchange and Iranian over the counter market to establish an audit committee (internal audit guidelines) having communication with an external auditor (audit committee charter) in order to improve fi...

Celý popis

Podrobná bibliografie

Hlavní autoři:	mohammadreza nik bakht, Gholamreza Soleymani amiri, mansour momeni, Amirhossein Hosseinpoor
Médium:	Artigo
Jazyk:	Persa
Vydáno:	Alzahra University, Faculty of Social Sciences and Economics 2021-03-01
Edice:	پژوهش‌های تجربی حسابداری
Témata:	management ingratiation management incentives on earnings management audit committee communication with the independent auditor auditor's judgment quality information source credibility
On-line přístup:	https://jera.alzahra.ac.ir/article_5326_eacd940a6cf328ca860de59addefef7c.pdf
Tagy:	Přidat tag Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!