The effect of overvalued equity on the relationship between audit quality and earning quality (evidence from Iran)

Ebrahimie, Seyed Kazem; Bahraminasab, Ali; Khorram, Fatemeh

[journal article]

dc.contributor.author	Ebrahimie, Seyed Kazem	de
dc.contributor.author	Bahraminasab, Ali	de
dc.contributor.author	Khorram, Fatemeh	de
dc.date.accessioned	2018-06-07T08:54:55Z
dc.date.available	2018-06-07T08:54:55Z
dc.date.issued	2015	de
dc.identifier.issn	2300-2697	de
dc.identifier.uri	http://www.scipress.com/ILSHS.46.119.pdf
dc.identifier.uri	https://www.ssoar.info/ssoar/handle/document/57528
dc.description.abstract	The purpose of this article is to investigate the effect of overvalued equity on the relationship between audit quality and earning quality. In this article audit firm size, auditor industry specialization and auditor tenure were used as audit quality variable. The sample population consists of 189 companies listed in Tehran stock Exchange during the period 2008 to 2012. To test the hypotheses, OLS in Eviews has been used and investigation method of data is panel. The results show a reverse relationship between all audit quality variables and absolute discretionary accruals indicating that high audit quality causes higher earning quality. But the existence of overvalued equity cause decreasing or reversing of these relationships, in other words, when a firm is highly valued the accruals’ decreasing effect of high quality auditors is reduced.	en
dc.language	en	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.title	The effect of overvalued equity on the relationship between audit quality and earning quality (evidence from Iran)	de
dc.description.review	begutachtet (peer reviewed)	de
dc.description.review	peer reviewed	en
dc.source.journal	International Letters of Social and Humanistic Sciences
dc.publisher.country	CHE
dc.source.issue	46	de
dc.subject.classoz	Wirtschaftspolitik	de
dc.subject.classoz	Economic Policy	en
dc.subject.classoz	Öffentliche Finanzen und Finanzwissenschaft	de
dc.subject.classoz	Public Finance	en
dc.subject.thesoz	Eigenkapital	de
dc.subject.thesoz	equity	en
dc.subject.thesoz	Iran	de
dc.subject.thesoz	Iran	en
dc.subject.thesoz	Aktienkurs	de
dc.subject.thesoz	stock quotation	en
dc.subject.thesoz	Gewinn	de
dc.subject.thesoz	profit	en
dc.subject.thesoz	Rückstellung	de
dc.subject.thesoz	liability reserves	en
dc.subject.thesoz	Wirtschaftsprüfung	de
dc.subject.thesoz	audit	en
dc.subject.thesoz	Qualität	de
dc.subject.thesoz	quality	en
dc.identifier.urn	urn:nbn:de:0168-ssoar-57528-7
dc.rights.licence	Creative Commons - Namensnennung 4.0	de
dc.rights.licence	Creative Commons - Attribution 4.0	en
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10041541
internal.identifier.thesoz	10036846
internal.identifier.thesoz	10034967
internal.identifier.thesoz	10038923
internal.identifier.thesoz	10039273
internal.identifier.thesoz	10062432
internal.identifier.thesoz	10037327
dc.type.stock	article	de
dc.type.document	Zeitschriftenartikel	de
dc.type.document	journal article	en
dc.source.pageinfo	119-128	de
internal.identifier.classoz	1090302
internal.identifier.classoz	1090303
internal.identifier.journal	1120
internal.identifier.document	32
internal.identifier.ddc	330
dc.identifier.doi	https://doi.org/10.18052/www.scipress.com/ILSHS.46.119	de
dc.description.pubstatus	Veröffentlichungsversion	de
dc.description.pubstatus	Published Version	en
internal.identifier.licence	16
internal.identifier.pubstatus	1
internal.identifier.review	1
internal.dda.reference	xml-database-56@@9
internal.check.abstractlanguageharmonizer	CERTAIN
internal.check.languageharmonizer	CERTAIN_RETAINED

Files in this item

Name:: ssoar-ilshs-2015-46-ebrahimie_ ...
Size:: 570.3Kb
Format:: PDF

View/Open

This item appears in the following Collection(s)

Wirtschaftspolitik
Economic Policy
Öffentliche Finanzen und Finanzwissenschaft
Public Finance

Show simple item record