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

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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Bibliographic Details
Main Authors: mohammadreza nik bakht, Gholamreza Soleymani amiri, mansour momeni, Amirhossein Hosseinpoor
Format: Article
Language:fas
Published: Alzahra University 2021-03-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
management ingratiation
management incentives on earnings management
audit committee communication with the independent auditor
auditor's judgment quality
information source credibility
Online Access:https://jera.alzahra.ac.ir/article_5326_eacd940a6cf328ca860de59addefef7c.pdf

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