The Effects of Auditor’s Characteristics on the Financial Restatement

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2013
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Abstract
This research aims to study the effects of auditor’s characteristics that consist ofAuditor size, auditor rotation and the type of auditor’s report upon the financial restatementin Tehran stock exchange. Hence, 130 companies are selected and research hypotheses are examined by least square regression. The findings show that there are significant negative relationship between the mean of restated amounts in financial statement with the auditor size and rotation. Therefore, changing of auditor firm and increasing the employee of auditor firms reduce the restated amounts in financial statement. However, the relationship between type of auditor’s report and restated amounts in financial statement is insignificant.
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Authors Abdoli, Mohammad reza;Gayoumi, Ali;Partovi, Naser;
Journal بررسی‌های حسابداری و حسابرسی
Year 2013
DOI
DOI not found
URL
https://acctgrev.ut.ac.ir/article_35677_3473e91fed65b0d9255e0419f33fdd1c.pdf
Keywords
Chemical technology economics as a science finance management. industrial management accounting. bookkeeping

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