Investigating the effect of audit report quality on audit risk with respect to the mediating role of earnings management and corporate governan
The purpose of this study was to investigate the effect of audit report quality on audit risk with respect to the mediating role of earnings management and corporate governance. The location of companies listed on the Tehran Stock Exchange and the time period between 2014 to 2020 and 135 companies have been selected as a statistical sample by the method of systematic elimination. For data collection, reference to financial statements, explanatory notes and stock exchange monthly, and in order to describe and summarize the data, descriptive and inferential statistics have been used. In data analysis, F-Limer test, Hausman test and to confirm and reject the hypotheses (Ives software) have been used. The results showed that there is a relationship between ownership structure and financial distress and also the quality of corporate governance and earnings management moderates the negative impact of audit report quality on audit risk
- 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.