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...
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| Format: | Article |
| Language: | fas |
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Alzahra University
2021-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_5326_eacd940a6cf328ca860de59addefef7c.pdf |
| _version_ | 1797956173469581312 |
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| author | mohammadreza nik bakht Gholamreza Soleymani amiri mansour momeni Amirhossein Hosseinpoor |
| author_facet | mohammadreza nik bakht Gholamreza Soleymani amiri mansour momeni Amirhossein Hosseinpoor |
| author_sort | mohammadreza nik bakht |
| collection | DOAJ |
| description | 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 firms’ internal controls. Therefore, this study investigates effects of management ingratiation, earnings management incentives and audit committee communication with the external auditor on the quality of auditor's judgment. The statistical test method is MANCOVA. Results indicate that "management ingratiation", "earnings management incentives " and "audit committee communication with external auditors" have positive significant effects on auditors' judgment quality. In addition, interactions of "management ingratiation and earnings management incentives", "earnings management incentives and audit committee communication with external auditors", and "management ingratiation and earnings management incentives and audit committee communication with external auditors" have positive significant effects on auditors' judgment. Finally, results show that, according to the source credibility theory, when there is management ingratiation, high earnings management incentives result in positive significant effects of the audit committee communication with external auditor, on the quality of auditor's judgment. |
| first_indexed | 2024-04-10T23:44:46Z |
| format | Article |
| id | doaj.art-70eda5feee92427b88a82de91c7b29fd |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-04-10T23:44:46Z |
| publishDate | 2021-03-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-70eda5feee92427b88a82de91c7b29fd2023-01-11T05:20:03ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202021-03-011117510410.22051/jera.2020.28932.25815326Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Qualitymohammadreza nik bakht0Gholamreza Soleymani amiri1mansour momeni2Amirhossein Hosseinpoor3Associate Professor University Of Tehran, Faculty Of Management, Department Of Accounting, Tehran, Iran.Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, IranProfessor University Of Tehran, Faculty Of Management, Department Of Industrial Management, Tehran, Iran.Ph.D Student Of Accounting, University Of Tehran, Faculty Of Management, Tehran, IranIn 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 firms’ internal controls. Therefore, this study investigates effects of management ingratiation, earnings management incentives and audit committee communication with the external auditor on the quality of auditor's judgment. The statistical test method is MANCOVA. Results indicate that "management ingratiation", "earnings management incentives " and "audit committee communication with external auditors" have positive significant effects on auditors' judgment quality. In addition, interactions of "management ingratiation and earnings management incentives", "earnings management incentives and audit committee communication with external auditors", and "management ingratiation and earnings management incentives and audit committee communication with external auditors" have positive significant effects on auditors' judgment. Finally, results show that, according to the source credibility theory, when there is management ingratiation, high earnings management incentives result in positive significant effects of the audit committee communication with external auditor, on the quality of auditor's judgment.https://jera.alzahra.ac.ir/article_5326_eacd940a6cf328ca860de59addefef7c.pdfmanagement ingratiationmanagement incentives on earnings managementaudit committee communication with the independent auditorauditor's judgment qualityinformation source credibility |
| spellingShingle | mohammadreza nik bakht Gholamreza Soleymani amiri mansour momeni Amirhossein Hosseinpoor Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality پژوهشهای تجربی حسابداری management ingratiation management incentives on earnings management audit committee communication with the independent auditor auditor's judgment quality information source credibility |
| title | Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality |
| title_full | Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality |
| title_fullStr | Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality |
| title_full_unstemmed | Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality |
| title_short | Effects of Management Ingratiation, Earnings Management Incentives, and Audit Committee Communication with the External Auditor on Auditors' Judgment Quality |
| title_sort | effects of management ingratiation earnings management incentives and audit committee communication with the external auditor on auditors judgment quality |
| topic | management ingratiation management incentives on earnings management audit committee communication with the independent auditor auditor's judgment quality information source credibility |
| url | https://jera.alzahra.ac.ir/article_5326_eacd940a6cf328ca860de59addefef7c.pdf |
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