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Paper Information

Journal:   MANAGEMENT ACCOUNTING   SUMMER 2012 , Volume 5 , Number 13; Page(s) 79 To 96.
 
Paper: 

THE EFFECT OF EXTERNAL AUDITOR REPORT PARAGRAPH ON TRANSPARENCY OF FINANCIAL REPORTS

 
 
Author(s):  DARABI R., JAFARI A.R.
 
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Abstract: 

This research has been carried out according to the effect of independent auditor report paragraph on transparency of financial reports of automobile and producing segments companies group accepted in Tehran stock exchange from beginning of 1382 to the end of 1388.The study is carried out as Deductive work. This research from subject dimension classified in practical research and descriptive - survey research.
The results of research confirmed that independent auditors reports improve the level of statutory examiner remark to meeting and the external auditing reports paragraph have decreased in automobile and producing segments companies group accepted in Tehran stock exchange during 1382 to the end of 1388, related to that same topic each year in comparison with previous year, and also the mentioned report causes omitting the items of auditing reports company’s annual general meeting, and the board of directors do in order to eliminate the paragraph of auditing report.
The main result of present research is that the paragraph of external auditors report cause transparency of financial reports of automobile and producing segments companies group accepted in Tehran stock exchange.

 
Keyword(s): AUDITING, TRANSPARENCY, FINANCIAL REPORTS, EXTERNAL AUDITORS, EXTERNAL AUDITOR REPORT PARAGRAPH, STATUTORY EXAMINER
 
References: 
  • ندارد
 
  Persian Abstract Yearly Visit 74
 
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