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nabatdoust baghmisheh M H, Mohammad ZadehSaleteh H. The impact of audit quality and on financial statement comparability. sjamao 2020; 2 (3) :17-26
URL: http://sjamao.srpub.org/article-7-44-en.html
URL: http://sjamao.srpub.org/article-7-44-en.html
1Department of Accounting,¬Marand Branch,¬ Islamic Azad University, Marand, Iran
Abstract: (2673 Views)
Audit quality is an important issue in the world today And the impact of audit quality on a variety of factors discussed in the effect of audit quality on the comparability of financial statements were examined. To reach this goal using a sample of 113 companies listed in Tehran Stock Exchange 678 Views years 1386 to 1391 were examined to test the hypothesis. In this research, audit quality using a standard 5-figure tax distortions, distortions legal discovery, discovery distortions in accounting estimates, Discover distortions in accounting practices, and explore other distortions measured. The results show a significant relationship between audit quality and comparability of financial statements there.
Type of Study: Research |
Subject:
Accounting
Received: 2020/03/28 | Revised: 2020/06/30 | Accepted: 2020/07/28 | Published: 2020/08/1
Received: 2020/03/28 | Revised: 2020/06/30 | Accepted: 2020/07/28 | Published: 2020/08/1
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