International Academic Journal of Accounting and Financial Management

  • ISSN 2454-2350

The Impact of Audit on Companies Earnings Quality

Saeideh Heidari Sikaroudi

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

Keywords: Smoothing, Earning Sustainability, Earning Predictability

Page: 1-10

DOI: 10.9756/IAJAFM/V6I1/1910001

Volume 6, Issue 1, 2019