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...

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Bibliographic Details
Main Authors: elahe sadat hosseini, Mozaffar Jamalianpour
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2022-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_14074_cb67af53c9b48a26c1d0bc62caf9e62c.pdf