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A Study on the Effect of Voluntary Disclosure Quality on Independent Auditors’ Acceptable Opinion of Listed Companies in Tehran Stock Exchange
Academic Journal of Accounting and Economic Researches
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| Title |
A Study on the Effect of Voluntary Disclosure Quality on Independent Auditors’ Acceptable Opinion of Listed Companies in Tehran Stock Exchange
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| Creator |
KhaniZalan, Moslem
VakiliFard, Hamidreza Homayoon, Ali |
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| Description |
This study examines the quality of voluntary disclosure on the opinion of the independent auditors of listed companies in Tehran Stock Exchange. In line with this goal, all the listed companies in Tehran Stock Exchange that had provided the financial statements (balance sheet, loss and profit statement) and the required information in the years 2006 to 2011 were studied. A total of 123 companies from various industries were selected. To test the hypotheses, multiple variables regression (Inter method) was used and their statistical significance took place using t and F statistics. Also, in order to test the model autocorrelation Durbin-Watson test was employed. Research results show that there is no significant relationship between the quality of voluntary disclosure and accounting firm type, and the independent auditors' acceptable opinion presentation. But there is a significant relationship between firm size and Board of directors’ independence.
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| Publisher |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783
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| Contributor |
—
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| Date |
2018-02-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/609
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| Source |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 2, No 4 (2013): October 2013
2333-0783 2375-7493 |
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| Language |
eng
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| Relation |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/609/390
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| Rights |
Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0 |
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