Management Characteristics and Audit Opinion Shopping

Management Characteristics and Audit Opinion Shopping

The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange-listed firms. In other words, this paper seeks to...

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Bibliographic Details
Main Authors: Maryam Seifzadeh, Mahdi Salehi, Bizhan Abedini, Mohammad Hamed Khanmohammadi, Mohammad Hossein Ranjbar
Format: Article
Language:English
Published: Ferdowsi University of Mashhad 2021-12-01
Series:Iranian Journal of Accounting, Auditing & Finance
Subjects:
management entrenchment
ceo overconfidence
real and accrual-based earnings management
audit opinion shopping
board effort
Online Access:https://ijaaf.um.ac.ir/article_41404_099b033f75d644dd0a2a413149848999.pdf

Internet

https://ijaaf.um.ac.ir/article_41404_099b033f75d644dd0a2a413149848999.pdf

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