elahe sadat hosseini; Mozaffar Jamalianpour
Abstract
Since the auditor's information tool is the audit report, the language and wording used in this report are critical. Although the auditor's report has improved over time, it still suffers from problems. Therefore, audit reports must be prepared carefully to reduce misconceptions as much as possible. ...
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Since the auditor's information tool is the audit report, the language and wording used in this report are critical. Although the auditor's report has improved over time, it still suffers from problems. Therefore, audit reports must be prepared carefully to reduce misconceptions as much as possible. In the present study, the effect of earnings management on the tone and complexity of the auditor's reports has been investigated. After prior research and hypothesis development, 135 companies listed with the Tehran Stock Exchange during the years 1396 and 1397 were selected and tested using ordinary least squares regression. The results indicate a significant negative relationship between accrued earnings management and the positive tone of the auditor's report. The findings also show a significant positive relationship between earnings management and reporting complexity. In addition to expressing the importance and application of this issue for auditors, text mining of audit reports can also help policymakers and developers of reporting standards recognize the expectations gap and take steps to reduce this gap by providing readable audit reports. In addition, it helps to broaden people's understanding of the effects of using qualitative information, such as reporting language, in financial and auditing reports. Also, it shows the relationship between the tone of the auditor's report that is influenced by strategic choice and the use of qualitative disclosure is closely related to the company's performance.
Fatemeh Tavasoli; Mohammad Ali Bagherpour Valashani; Mohammad Javade Saee
Abstract
The results of prior researches have shown that the performance of accounting education systems in universities does not meet the needs of the current complicated markets. The purpose of this study is to identify and document the needs and expectations of accounting and auditing profession (in regard ...
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The results of prior researches have shown that the performance of accounting education systems in universities does not meet the needs of the current complicated markets. The purpose of this study is to identify and document the needs and expectations of accounting and auditing profession (in regard to the new legal requirements) in order to provide opportunity for related authorities for revising the approaches and methods of accounting education in 1395-94. In order to collect the required data, a questionnaire was designed regarding the research nature and subject. It has three parts including: internal control system, operational auditing, and operational budgeting in the form of 63 propositions. Respondents’ opinion on the level of significance, meeting the needs of the profession by the university, and education periods of the mentioned parts were investigated using this questionnaire. The statistical population of this research includes auditors (partner, manager, senior supervisor, supervisor, and senior auditor) of the audit firms, which are a member of Iranian Association of Certified Public Accountants. Data was collected through descriptive statistics (mean and standard deviation) and inferential statistics (test t- Student, single example of independent, t-test, ANOVA test for non-parametric equivalent) and was analyzed using the spss software. The research results show that the university has not performed well in meeting the needs of the profession in the three mentioned parts and there is an expectation gap in this regard. In addition, these parts and related topics should be taught in the Master’s degree period.
