Earnings Management and Tone and Complexity of the Audit Reporting
Since the auditor's information tool is the audit report, the language and wording used in this report are critical. Although the auditor's report has improved over time, it still suffers from problems. Therefore, audit reports must be prepared carefully to reduce misconceptions as much as...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
Allameh Tabataba'i University Press
2022-03-01
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Series: | مطالعات تجربی حسابداری مالی |
Subjects: | |
Online Access: | https://qjma.atu.ac.ir/article_14074_cb67af53c9b48a26c1d0bc62caf9e62c.pdf |