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:: year 7, Issue 27 (2015) ::
fa 2015, 7(27): 121-144 Back to browse issues page
Auditor Style Effect on Qualitative Characteristics of Accounting Information
Hamzeh Mohammadi Khoshouei1 , Abbas Hashemi * 2, Hadi Amiri2
1- Azad Islamic University, Science and Research Branch
2- University of Isfahan
Abstract:   (6014 Views)

Because of performing different procedures for companies with different operations, except reliability, auditors may affect other qualitative characteristics of accounting information. This study is looking for a relationship between auditor style and relevance and comparability of accounting information. For this purpose auditor style is independent variable and relevance and comparability of accounting information are dependent variables. For analyzing and testing hypotheses multivariate regression models with mixed data are used and the necessary information gathered from 3248 samples of Tehran Stock Exchange’s accepted companies for the financial years of 2006 to 2013. The results of this study show that the there are significant statiistical relations between auditor style and relevance and comparability of accounting information and on this basis auditors not only affect reliability of accounting information but also can affect relevance and comparability of these information.

Keywords: Auditor Style, Qualitative Characteristics of Accounting Information, Relevance, Comparability.
Full-Text [PDF 705 kb]   (3210 Downloads)    
Type of Study: Research | Subject: Special
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Mohammadi Khoshouei H, Hashemi A, Amiri H. Auditor Style Effect on Qualitative Characteristics of Accounting Information . fa 2015; 7 (27) :121-144
URL: http://qfaj.mobarakeh.iau.ir/article-1-462-en.html


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year 7, Issue 27 (2015) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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