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The effect of some auditing properties with transparency of financial reporting in governmental companies

Academic Journal of Accounting and Economic Researches

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Title The effect of some auditing properties with transparency of financial reporting in governmental companies
 
Creator Niknejad, Farajallhe
 
Description Economic decision making requires information that we can allocate properly existing and available resources. One of the most important decisions is related to proper information with topic which If not properly prepared and processed, the negative impact of the decision will be followed for decision maker. According to the importance of topic, the research tries to survey the effect of some factors (size of auditing firm, auditor turnover and Type of audit's opinion) on transparency of financial information. The results indicate that there is significant positive relationship between type of audit' opinion and transparency of financial information. But there is a negative significant relationship between auditor turnover and transparency of financial information. Finally, there is not significant relationship between size of auditing firm and financial restatement .
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2018-02-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/642
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 3, No 4 (2014): October 2014
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/642/418
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0