Deviation from Industry Norms, Financial Restatements and Audit Opinion
While prior research examines the internal and external factors that influence financial statement restatement and external auditor’s opinion, there is limited research on the impact of deviation from industry norms (DIN) on financial restatements and audit opinion. This study attempts to fill this...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2025-04-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_44116_b5d111f8ba60ff3d6e8057e470f21968.pdf |
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