The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content
The financial information audit is a tool for reducing the investment risk and for improving the internal and external organizational decision making quality. The aim of this study is the impact of some corporate governance mechanisms on the auditor’s report content between Tehran Stock Exchange (TS...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2016-08-01
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| Series: | بررسی‌های حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_58466_9f230e8af9a04a7d97c27a3fb4d6ad46.pdf |
| _version_ | 1811299176045084672 |
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| author | Rasool Baradaran Hassanzadeh عسگر پاک مرام Ghader Hossein Babaei Ali Faryadi |
| author_facet | Rasool Baradaran Hassanzadeh عسگر پاک مرام Ghader Hossein Babaei Ali Faryadi |
| author_sort | Rasool Baradaran Hassanzadeh |
| collection | DOAJ |
| description | The financial information audit is a tool for reducing the investment risk and for improving the internal and external organizational decision making quality. The aim of this study is the impact of some corporate governance mechanisms on the auditor’s report content between Tehran Stock Exchange (TSE) listed companies. The population of the study is 81 firms (486 observations) during the years of 2006 to 2012. The results show that the probability of receiving unqualified reports in companies with larger audit firms and institutional owners is more. Also, by separating the functions of Chairman and CEO (Duality), the probability of receiving unqualified reports is reduced. Institutional owners and large audit firms reduce the number of paragraphs before the opinion paragraph. Also, the results show that CEO dual responsibility and large audit firms reduce the number of paragraphs after the opinion paragraph. On the other hand, institutional owners and large audit firms reduces the disagreement clauses numbers and the independence of the board of directors increases the number of disagreement clauses. |
| first_indexed | 2024-04-13T06:32:16Z |
| format | Article |
| id | doaj.art-c84f835b76c741608a8326609c66cece |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-04-13T06:32:16Z |
| publishDate | 2016-08-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-c84f835b76c741608a8326609c66cece2022-12-22T02:58:07ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392016-08-0123215517210.22059/acctgrev.2016.5846658466The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report ContentRasool Baradaran Hassanzadeh0عسگر پاک مرام1Ghader Hossein Babaei2Ali Faryadi3دانشیار گروه حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری دانشگاه آزاد اسلامی واحد تبریز، تبریز، ایراناستادیار حسابداری و عضو هیات علمی/ دانشگاه آزاد اسلامی واحد بنابدانشجوی دکتری حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری، دانشگاه آزاد اسلامی واحد تبریز، مرکز گوگان، تبریز، ایرانکارشناسارشد مدیریت دولتی، دانشکدۀ ادبیات و علوم انسانی، دانشگاه آزاد اسلامی واحد بناب، بناب، ایرانThe financial information audit is a tool for reducing the investment risk and for improving the internal and external organizational decision making quality. The aim of this study is the impact of some corporate governance mechanisms on the auditor’s report content between Tehran Stock Exchange (TSE) listed companies. The population of the study is 81 firms (486 observations) during the years of 2006 to 2012. The results show that the probability of receiving unqualified reports in companies with larger audit firms and institutional owners is more. Also, by separating the functions of Chairman and CEO (Duality), the probability of receiving unqualified reports is reduced. Institutional owners and large audit firms reduce the number of paragraphs before the opinion paragraph. Also, the results show that CEO dual responsibility and large audit firms reduce the number of paragraphs after the opinion paragraph. On the other hand, institutional owners and large audit firms reduces the disagreement clauses numbers and the independence of the board of directors increases the number of disagreement clauses.https://acctgrev.ut.ac.ir/article_58466_9f230e8af9a04a7d97c27a3fb4d6ad46.pdf"corporate governance""the auditor’s report content""types of auditors report paragraphs" |
| spellingShingle | Rasool Baradaran Hassanzadeh عسگر پاک مرام Ghader Hossein Babaei Ali Faryadi The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content بررسی‌های حسابداری و حسابرسی "corporate governance" "the auditor’s report content" "types of auditors report paragraphs" |
| title | The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content |
| title_full | The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content |
| title_fullStr | The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content |
| title_full_unstemmed | The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content |
| title_short | The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content |
| title_sort | impact of some corporate governance mechanisms on the auditor s report content |
| topic | "corporate governance" "the auditor’s report content" "types of auditors report paragraphs" |
| url | https://acctgrev.ut.ac.ir/article_58466_9f230e8af9a04a7d97c27a3fb4d6ad46.pdf |
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