The Impact of Audit on Companies Earnings Quality

Authors

  • Saeideh Heidari Sikaroudi

DOI:

https://doi.org/10.9756/IAJAFM/V6I1/1910001

Keywords:

Smoothing, Earning Sustainability, Earning Predictability

Abstract

This study aims to investigate the impact of audit on earnings quality in companies listed on Tehran Stock
Exchange. To test research hypotheses, a regression relationship, SMOTH and PRED, pairwise
comparison of audited and unaudited financial statements and SPSS were used. The research population
included companies accepted in Tehran Stock Exchange; among them, 152 companies were selected as
sample to test research hypotheses. The results showed that there is a significant difference between
earnings smoothing, earnings sustainability and earnings predictability in audited and unaudited financial
reports.

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Published

2019-06-13

Issue

Vol. 6 No. 1 (2019)

Section

Articles

How to Cite

Sikaroudi, S. H. (2019). The Impact of Audit on Companies Earnings Quality. International Academic Journal of Accounting and Financial Management, 6(1), 01-10. https://doi.org/10.9756/IAJAFM/V6I1/1910001