Assessing Audit Quality's Impact on The Connections Between Profit Management and Free Cash Flow

توێژەران

  • Rahim Jafar Mahammad Sharif Department of Accounting and Finance, College of Administration and Economics, Lebanese French University, Erbil, Kurdistan Region, Iraq.

##semicolon##

https://doi.org/10.25212/lfu.qzj.8.4.50

##semicolon##

Quality of Auditing, Free Cash Flow, Profit Management, Tehran Stocks Exchange

پوختە

The most objective of this inquire about is to consider the impact of quality of examining on the relationship between the free cash stream and the benefit administration within the companies conceded into Tehran Stocks Trade. In arrange to reply this address, a test measure of 88 companies conceded into Tehran Stocks Trade amid the long time2011-2021 was considered. Two measures of the number of auditors and the extent of the auditors' industry specialization were used in this investigation and in terms of the inspecting quality variable. In arrange to test the results about theories; the relapse models at a noteworthy level of 95% were utilized. The findings demonstrated that for the most part there's a noteworthy connection between the benefit administration and free cash stream. In taking after the investigate, the effect of two metrics of auditors' quantity and industry-specific specialty and at long last the impact of examining quality on the connections between the free cash stream and profit administration within the companies conceded into Tehran Stocks Trade were examined as well. Agreeing to the comes about, it was uncovered that there's noteworthy and coordinate connections between the free cash stream and benefitadministration and an roundabout (switch) critical connections between the quality of inspecting and the connections between the free cash stream and benefit administration. It implies that the quality of reviewing can weaken the connections between the free cash stream and benefit administration.

##plugins.generic.usageStats.downloads##

##plugins.generic.usageStats.noStats##

سەرچاوەکان

Abdollahi, A., & Rezaei Pitenoei, Y. (2020). Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size. Advances in Mathematical Finance and Applications, 5(1), 81-93. doi: 10.22034/amfa.2019.583498.1167

Ahmadi Shadmehri, S., Khansalar, E., Giannopoulos, G., and Lari Dasht-Bayaz, M. (2017). The Impact of Surplus Free Cash Flow, Corporate Governance and Firm Size on Earnings Predictability in Companies Listed in Tehran Stock Exchange, International Business Research, 2017, 10(11), P. 20-28. Doi:10.5539/ibr.v10n11 p20

AL-Shatnawi, H. M., Hamawandy, N. M., Mahammad Sharif, R. J., & Al-Kake, F. (2021). The role of the size and growth rate of the bank in determining the effect of financial leverage on the profitability of Jordanian commercial banks. Journal of Contemporary Issues in Business and Government, 27(1), 1962-1978.

Dixit, P., & Sharif, R. J. M. (2019). Analysis of CSR Impact on Private Sector Secondary School: A study in North and South Delhi (India). Social Development and Security, 9(6).

Dixit, P., & Sharif, R. J. M. (2020). Standard Taxation Gaps & Reforms: A Critical Review of Revenue Policies of Kurdistan Region of Iraq. Sriwijaya International Journal of Dynamic Economics and Business, 3(4), 341-354.

Ebraheem Saleem Salem Alzoubi (2017) ), Audit quality, debt financing, and earnings management: Evidence from Jordan, Journal of International Accounting, Auditing and Taxation . journal homepage: www.elsevier.com/locate/intaat

Ebrahimi, Seyyed Kazem, Bahramini Nasab, Ali and Ahmadi Moghadam Mansour (2016); "The Relationship between Financing Decisions and Types of Earnings Management", Financial Accounting and Audit Research, Vol. 8, No. 30, pp. 83-102.

Eshleman, J.D. and Guo, P. (2014). Abnormal audit fees and audit quality: the importance of considering managerial incentives in tests of earnings management. Auditing: A Journal of Practice & Theory, 33 (1), 117-138.

Hamad, K. Q., Qader, K. S., & Sharif, R. J. M. (2021). Effectiveness And Adequacy Of Disclosure Provisions In Tehran Stock Exchange. PalArch's Journal of Archaeology of Egypt/Egyptology, 18(08), 2379-2388.

Kangarluei, S. J., Motavasel, M., & Sharifi, R. M. (2012). The Effect of Off-‐balance Sheet Financing on Profitability and Leverage Ratios. Editorial Note Words from the Board of Editor 2 Profile of Authors Included in this Number 3 Information for Contributors 5, 5(1), 85.

Khajavi, Shokraleh and Gorgani Firouz Jah (2014); "Investigating the Relationship Between the Features of the Board of Directors and the Methods of Financing the Companies Accepted in Tehran Stock Exchange", Journal of Accounting and Auditing Research, 21, pp. 24-47.

Mohammdjani, A., and Sadeghi, M. (2015). The relationship between free cash flow in excess of earnings management and the audit committee, Paper presented at 1st International Conference on Accounting, Audit Management and Economics. Isfahan. 2015

Namazi, Mohammad and Gholami, Reza (2014); "The Effect of Accrual-Based Earnings Management on the Investment Efficiency of Companies Accepted in Tehran Stock Exchange", Journal of Accounting Knowledge, Year 5, Issue 17, pp. 29-48.

Nekhili, M., Ben Amar, I. F., Chtioui, T., and Lakhal, F. (2015). Free Cash Flow and Earnings Management: The Moderating Role of Governance and Ownership, Journal of Applied Business Research (JABR), 2015, 32(1), P. 255-268. Doi:10.19030/jabr.v32i1.9536

Rusmin Rusmin & Emita W. Astami & Bambang Hartadi (2014). "The impact of surplus free cash flow and audit quality on earnings management: The case of growth triangle countries," Asian Review of Accounting, Emerald Group Publishing, vol. 22(3), pages 217-232, August.

Rusmin, R., Astami, E., and Hartadi, B. (2014). The impact of surplus free cash flow and audit quality on earnings management, Asian review of accounting, 2014, 22(3), P. 217-232. Doi:10.1108/ARA-10-2013-0062

Salehi, A., Mohammadi, S., and Afshari, M. (2017). Impact of Institutional Ownership and Board Independence on the Relationship between Excess Free Cash Flow and Earnings Management, Advances in Mathematical Finance and Applications, 2017, 2(3), P. 91-105. doi: 10.22034/amfa.2017.533104

Sharif, R. J. M. (2017). Motivational Factors that Influence Foreign Direct Investment in Kurdistan Region. QALAAI ZANIST JOURNAL, 2(4), 312-325.

Sharif, R. J. M., & Azeez, T. Y. (2021). A Comparison Of Ifrs And Us Gaap With Potential Effects On Investment Analysis. PalArch's Journal of Archaeology of Egypt/Egyptology, 18(4), 6177-6187.

Soliman, M., and Ragab, A. (2014). Audit committee effectiveness, audit quality and earnings management: an empirical study of the listed companies in Egypt, Research journal of finance and accounting, 2014, 5(2), P. 155-166. https://www.iiste.org/Journals/index.php/RJFA/article/view/10690

Vichitsarawong, T., and Pornupatham, S. (2015). Do audit opinions reflect earnings persistence? Managerial Auditing Journal, 2015, 30(3), P. 244-276. Doi:10.1108/MAJ-12-2013-0973

##submission.downloads##

بڵاو کرایەوە

2023-10-10

ژمارە

بەش

Articles