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The effect of mandatory audit firm rotation on earnings management and audit fees : evidence from Iran

Salehi, Mahdi; Zimon, Grzegorz; Tarighi, Hossein; … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-20

The present study aims to investigate the effects of mandatory requirements of audit firm rotation on earnings management among companies listed on the Tehran Stock Exchange (TSE). The study population consists of 1030 observations and 103 companies listed on the TSE during the years 2003-2012;...

Persistent link: https://www.econbiz.de/10013161681

The effect of management characteristics on audit report readability

Salehi, Mahdi; Zimon, Grzegorz; Seifzadeh, Maryam - In: Economies : open access journal 10 (2022) 1, pp. 1-23

The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the...

Persistent link: https://www.econbiz.de/10012800596

The effect of cash flow information asymmetry criteria on conservatism in Iran

Salehi, Mahdi; Azimi, Horta - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 1, pp. 105-128

Persistent link: https://www.econbiz.de/10013177295

Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange

Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662

Persistent link: https://www.econbiz.de/10011593277

Abnormal audit fees and future restatements : evidence from Tehran Stock Exchange

Salehi, Mahdi; Farhangdoust, Shayan; Vahidnia, Adineh - In: International journal of accounting, auditing and … 13 (2017) 1, pp. 42-64

Persistent link: https://www.econbiz.de/10011772007

The effect of internal control on earnings quality in Iran

Salehi, Mahdi; Bahrami, Mostafa - In: International journal of law and management : IJLMA 59 (2017) 4, pp. 534-546

Persistent link: https://www.econbiz.de/10011776265

The relationship between corporate governance and financial reporting transparency

Salehi, Mahdi; Ajel, Raed Ammar; Zimon, Grzegorz - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1049-1072

Persistent link: https://www.econbiz.de/10014504729

The materiality of identified misstatements by auditors and earnings management

Azad, Abdollah; Salehi, Mahdi; Dashtbayaz, Mahmoud Lari - In: Management research review 46 (2023) 10, pp. 1405-1426

Persistent link: https://www.econbiz.de/10014430609