Audit Quality Framework: Investigate Comparative in Two Groups of Companies, Small Size Companies (SSCs) and Medium Size Companies (MSCs) in TSE - Tapa blanda

Audit Quality Framework

Taschenbuch. Condición: Neu. This item is printed on demand - Print on Demand Titel. Neuware -Because rarely the information about size's companies and differences between small and medium firms are listed, this study investigates comparative of the effects of audit quality on earnings management and cost of equity capital in two groups of companies (Small Size Companies (SSCs) and Medium Size Companies (MSCs) and also examine the entire sample the economic consequences of auditor choice and received the qualified audit opinion. The differences in the nature of the ownership, agency relations and bankruptcy risks lead MSCs to have weaker incentives than SSCs to engage in earnings management. In addition, investors¿ pricing of information risk as reflected in the cost of equity capital will be more pronounced for MSCs than for SSCs with high and low audit quality. In this study, of auditor tenure criteria and auditor industry expert as an indicator of audit quality, of the Becker et al and Reynolds and Francis model as an earnings management index and rPEG approach as a benchmark for the cost of equity capital is used. The variables used in this study from financial statements firms listed in Tehran Stock Exchange (TSE).VDM Verlag, Dudweiler Landstraße 99, 66123 Saarbrücken 68 pp. Englisch. Nº de ref. del artículo: 9786202006125

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