The effect of external auditor report paragraph on transparency of financial reports
Abstract:
This research has been carried out according to the effect of independent auditor report paragraph on transparency of financial reports of automobile and producing segments companies group accepted in Tehran stock exchange from beginning of 1382 to the end of 1388.The study is carried out as Deductive work. This research from subject dimension classified in practical research and descriptive - survey research. The results of research confirmed that independent auditors reports improve the level of statutory examiner remark to meeting and the external auditing reports paragraph have decreased in automobile and producing segments companies group accepted in Tehran stock exchange during 1382 to the end of 1388, related to that same topic each year in comparison with previous year, and also the mentioned report causes omitting the items of auditing reports companys annual general meeting, and the board of directors do in order to eliminate the paragraph of auditing report. The main result of present research is that the paragraph of external auditors report cause transparency of financial reports of automobile and producing segments companies group accepted in Tehran stock exchange.
Keywords:
Language:
Persian
Published:
Management accounting, Volume:5 Issue: 13, 2012
Pages:
79 to 96
magiran.com/p1578062
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!