The Effect of Audit Quality on the Audit Adjustments to Earnings

Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality. Research hypotheses based on collected data...

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Bibliographic Details
Published in:مدیریت نوآوری و راهبردهای عملیاتی
Main Authors: Seyed Reza Seyed Nezhad Fahim, Samaneh Zamani
Format: Article
Language:Persian
Published: Ayandegan Institute of Higher Education, Tonekabon, 2020-08-01
Subjects:
Online Access:http://www.journal-imos.ir/article_125241_24b627600694b82d8fd3f4ddec64d9b9.pdf