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Income mismatching, Institutional shareholders, board of directors’ independence, auditor's specialty, Auditor tenure.
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Mahdi Moradi *1   , Mohammad ali Bagherpour vlashani1 , Mohsen Moeinizadeh1 |
| 1- Ferdowsi university of mashhad |
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Abstract: (3361 Views) |
The main purpose of this paper is to investigate the factors affecting on reduction of the distance between non-audited and audited financial statements. so, the amount of inconsistency between the profit and loss items in non-audited and audited financial statements were used to find out its relevance to some of the characteristics of the company and independent auditors. We use descriptive - study based on the information on between 2011 and 2016. The results indicate that there is a significant difference in operating Income and net income between non-audited and audited financial statements, while the difference between the gross income were not observed. Also, some variables like size, the independence of the board of directors, the ratio of liabilities to assets (the characteristics of the company) and size and the industry specialty (the characteristics of the auditor) has a significant relationship with the percentage of mismatching of operating profit. Meanwhile, there was a significant relationship between the size of the company, the board of directors’ independence, the percentage of institutional investors, the ratio of liabilities to assets and also auditor's industry specialty with the percentage of net profit mismatch.
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| Keywords: Income mismatching, Institutional shareholders, board of directors’ independence, auditor's specialty, Auditor tenure |
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Full-Text [PDF 1049 kb]
(775 Downloads)
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Type of Study: Research |
Subject:
Special
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