hamid birjandi - Academia.edu (original) (raw)

Papers by hamid birjandi

Research paper thumbnail of The Effect of Audit Quality Adjustment on the Relationship between Earnings Management and Return on Equity in Listed Companies in Tehran Stock Exchange

Research Journal of Finance and Accounting, 2015

In developed economies, the audit process is very important measure of capital and political stab... more In developed economies, the audit process is very important measure of capital and political stability. This is despite the fact that in developing countries likes Iran. The audited financial statements of the most important tools for ensuring the transparency of financial information, which is to increase the predictive power of accounting information, such as financial ratios earnings per share is.Therefore, the quality of accounting information quality increases and future returns of the grounding of the information obtained will be closer to reality. The measures related to earnings management may lead to the disclosure of financial information to be false, because it is not provided in accordance with the actual conditions. Audit process as a moderator variable reduction measures related to earnings management. This paper examines the relationship between audit quality and earnings management among firms listed in Tehran Stock Exchange paid.And towards that goal, all of the com...

Research paper thumbnail of The Effects of Cost Leadership Strategy and Product Differentiation Strategy on the Performance of Firms

This study empirically investigates the effects of business strategies on the relationship betwee... more This study empirically investigates the effects of business strategies on the relationship between financial leverage and the performance of firms. The research data is collected from 45 firms in the Tehran Security Exchange (TSE) during 2003-2010.The statistical technique is used to examine the assumption of multiple regressions. To test the assumptions, firms were divided into 2 groups: firms with cost

Research paper thumbnail of The Survey of Relative Influence of Business Strategies on the Relationship Between Financial Leverage and Performance

Research paper thumbnail of Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism

Journal of Accounting Knowledge, 2022

Objective: Independent auditors ensure the transparency of corporate information through accredit... more Objective: Independent auditors ensure the transparency of corporate information through accreditation of financial statements and other information under review. Recent financial scandals around the world, from Atron and WorldCom in the United States to Parliament in Europe, have raised concerns about the reliability of financial statements. While the main responsibility for preparing financial statements rests with the company's management, these events are generally referred to as audit failures. In fact, the general perception is that the reason for such events is the lack of independence and poor quality of auditing. Following these events, legislators and developers of accounting standards sought to enact legislation to improve the independence of auditors and the quality of auditing. One of the main concerns of the auditing profession is auditor independence and the gradual decline of auditor independence is a serious threat. The auditor's long relationship with the client creates a level of closeness between the two that makes it very difficult for the auditor to perform the audit work in a way that maintains an appropriate level of professional skepticism and does not compromise his or her independence.. In fact, proponents of auditor change believe that in the event of a forced turnaround, auditors will be in a position to resist the pressures and demands of managers and to make more impartial judgments. The auditor's long presence with an client creates a tendency to maintain the client's management's point of view, a situation that undermines his or her independence and impartiality. In addition, the close proximity of the two causes the auditors' independence to be compromised as the auditing firm's staff is more likely to be hired by the client. Mandatory rotation of auditing firms is one of the regulations that have been enacted to maintain the independence and improve the quality of auditing. But anagement actions lead to professional skepticism in auditors and perception of turnover risk in auditors, which can affect the quality of their audits. Given the importance of the issue of auditing professional skepticism, this study examines the relationship between mandatory rotation of auditing firms and the characteristics of auditing professional skepticism. Methods: For this purpose, the effect of the mandatory rotation of the audit firms on the six audit traits of the auditor's professional skepticism, based on Hurtt et al., (2013) research , (questioning mind, suspension of judgment, Search for knowledge, interpersonal understanding, self-esteem, and autonomy) are considered. In this research, a questionnaire was distributed among 119 auditors of the audit

Research paper thumbnail of The Effect of Audit Quality Adjustment on the Relationship between Earnings Management and Return on Equity in Listed Companies in Tehran Stock Exchange

Research Journal of Finance and Accounting, 2015

In developed economies, the audit process is very important measure of capital and political stab... more In developed economies, the audit process is very important measure of capital and political stability. This is despite the fact that in developing countries likes Iran. The audited financial statements of the most important tools for ensuring the transparency of financial information, which is to increase the predictive power of accounting information, such as financial ratios earnings per share is.Therefore, the quality of accounting information quality increases and future returns of the grounding of the information obtained will be closer to reality. The measures related to earnings management may lead to the disclosure of financial information to be false, because it is not provided in accordance with the actual conditions. Audit process as a moderator variable reduction measures related to earnings management. This paper examines the relationship between audit quality and earnings management among firms listed in Tehran Stock Exchange paid.And towards that goal, all of the com...

Research paper thumbnail of The Effects of Cost Leadership Strategy and Product Differentiation Strategy on the Performance of Firms

This study empirically investigates the effects of business strategies on the relationship betwee... more This study empirically investigates the effects of business strategies on the relationship between financial leverage and the performance of firms. The research data is collected from 45 firms in the Tehran Security Exchange (TSE) during 2003-2010.The statistical technique is used to examine the assumption of multiple regressions. To test the assumptions, firms were divided into 2 groups: firms with cost

Research paper thumbnail of The Survey of Relative Influence of Business Strategies on the Relationship Between Financial Leverage and Performance

Research paper thumbnail of Investigating the Relationship between the Andatory Rotation of Audit Firms and the Auditor's Professional Skepticism

Journal of Accounting Knowledge, 2022

Objective: Independent auditors ensure the transparency of corporate information through accredit... more Objective: Independent auditors ensure the transparency of corporate information through accreditation of financial statements and other information under review. Recent financial scandals around the world, from Atron and WorldCom in the United States to Parliament in Europe, have raised concerns about the reliability of financial statements. While the main responsibility for preparing financial statements rests with the company's management, these events are generally referred to as audit failures. In fact, the general perception is that the reason for such events is the lack of independence and poor quality of auditing. Following these events, legislators and developers of accounting standards sought to enact legislation to improve the independence of auditors and the quality of auditing. One of the main concerns of the auditing profession is auditor independence and the gradual decline of auditor independence is a serious threat. The auditor's long relationship with the client creates a level of closeness between the two that makes it very difficult for the auditor to perform the audit work in a way that maintains an appropriate level of professional skepticism and does not compromise his or her independence.. In fact, proponents of auditor change believe that in the event of a forced turnaround, auditors will be in a position to resist the pressures and demands of managers and to make more impartial judgments. The auditor's long presence with an client creates a tendency to maintain the client's management's point of view, a situation that undermines his or her independence and impartiality. In addition, the close proximity of the two causes the auditors' independence to be compromised as the auditing firm's staff is more likely to be hired by the client. Mandatory rotation of auditing firms is one of the regulations that have been enacted to maintain the independence and improve the quality of auditing. But anagement actions lead to professional skepticism in auditors and perception of turnover risk in auditors, which can affect the quality of their audits. Given the importance of the issue of auditing professional skepticism, this study examines the relationship between mandatory rotation of auditing firms and the characteristics of auditing professional skepticism. Methods: For this purpose, the effect of the mandatory rotation of the audit firms on the six audit traits of the auditor's professional skepticism, based on Hurtt et al., (2013) research , (questioning mind, suspension of judgment, Search for knowledge, interpersonal understanding, self-esteem, and autonomy) are considered. In this research, a questionnaire was distributed among 119 auditors of the audit