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:: year 8, Issue 31 (2016) ::
fa 2016, 8(31): 74-100 Back to browse issues page
Investigating the Relationship between Auditor Type and Comparability of Profit and Loss Items
Mohammad omid Akhgar * 1, Moloud Khangholi1
1- university of kurdistan
Abstract:   (3553 Views)

The purpose of this research is to investigate the role of auditor type on comparability of profit and loss items in firms listed in Tehran Stock Exchange. To this end, 179 firms listed in Tehran Stock Exchange were selected during 2008 to 2014 years. After classifying, the numbers of 8610 firm-pairs were selected as research sample. To test the hypothesis, panel data were used. The results showed that audit firms’ clients of Association of Certified Public Accountants have more comparability than the clients of auditing Organization in the operating profit, net profit and total accruals structure. Also, clients of similar audit firms have more comparability than clients of two different audit firms in the profit structure. Clients of audit firm with a rating of "A" and "B" have more comparability than clients of audit firm with a rating of "C" and "D" in the profit and total accrual structure.

Keywords: Profit and Loss Items, Rating of Audit Firms, Audit Quality, Auditor Type, Qualitative Characteristics of Comparability
Full-Text [PDF 1085 kb]   (1374 Downloads)    
Type of Study: Research | Subject: Special
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akhgar M O, khangholi M. Investigating the Relationship between Auditor Type and Comparability of Profit and Loss Items. fa 2016; 8 (31) :74-100
URL: http://qfaj.mobarakeh.iau.ir/article-1-926-en.html


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year 8, Issue 31 (2016) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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