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Qualified Audit Opinion, Accounting Earnings Management and Real Earnings Management: Evidence from Iran

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  • Akhgar M Omid

Abstract

This study examines the relationship between qualified audit opinions and earnings management, as measured by discretionary accruals (accounting earnings management) and abnormal production cost (real earnings management), for listed firms on the Tehran Stock Exchange (TSE). For this purpose, four hypotheses are developed and tested by using multiple regressions and sample of 2818 firm-years. The results show that qualified opinions are related to accounting earnings management but are not related to real earnings management. Client financial characteristics, such as profitability, size, experience, type of audit opinion in previous year and prior year loss are determinants of the qualified audit opinion decision.

Suggested Citation

  • Akhgar M Omid, 2015. "Qualified Audit Opinion, Accounting Earnings Management and Real Earnings Management: Evidence from Iran," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(1), pages 46-57.
    • Handle: RePEc:asi:aeafrj:v:5:y:2015:i:1:p:46-57:id:1319
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    Cited by:

    1. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
    2. Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.

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