Articlediamond2010

Evaluating Effectiveness of External Auditors’ Report: Empirical Evidence from Iran

16 citations0/0 files storedPakistan Journal of Commerce and Social Sciences

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

This study emphasizes that it is interesting to study the opinion of the auditor as intermediary information between the company and external users throughout audit report. Throughout questionnaire usable data were collected from different participants. The results of this study show that audit report is easily understandable from various stakeholders in Iran and it is cornerstone to investment making decision.

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References

1985Positive Accounting Theory 2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH 1933Accounting evolution to 1900 1992The audit expectations gap—plus ca change, plus c'est la meme chose?2001Application of the Business Risk Audit Model: A Field Study 2000Developments in the Audit Methodologies of Large Accounting Firms 2002Auditing and Assurance Services 1984The auditor and learning from experience: Some conjectures

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2010An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange

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