Management Characteristics and Audit Opinion Shopping
The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange-listed firms. In other words, this paper seeks to...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2021-12-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_41404_099b033f75d644dd0a2a413149848999.pdf |
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| _version_ | 1846109751861051392 |
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| author | Maryam Seifzadeh Mahdi Salehi Bizhan Abedini Mohammad Hamed Khanmohammadi Mohammad Hossein Ranjbar |
| author_facet | Maryam Seifzadeh Mahdi Salehi Bizhan Abedini Mohammad Hamed Khanmohammadi Mohammad Hossein Ranjbar |
| author_sort | Maryam Seifzadeh |
| collection | DOAJ |
| description | The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange-listed firms. In other words, this paper seeks to answer the question "whether management characteristics can exert a favourable effect on audit opinion shopping or not." For this study, the multivariate regression model is used for hypothesis testing. Research hypotheses are examined using a sample of 1309 observations on the Tehran Stock Exchange during 2012-2018 and by employing the panel data-based multivariate regression and fixed-effects model. The results show a negative and significant relationship between management entrenchment and managers' overconfidence and audit opinion shopping. A positive and meaningful relationship was observed between management narcissism, real and accrual-based earnings management, and board effort and audit opinion shopping. |
| format | Article |
| id | doaj-art-e326ac1c8488424b973e599ff4b2349a |
| institution | Kabale University |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2021-12-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-e326ac1c8488424b973e599ff4b2349a2024-12-25T06:46:06ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422021-12-0154779910.22067/ijaaf.2021.4140441404Management Characteristics and Audit Opinion ShoppingMaryam Seifzadeh0Mahdi Salehi1Bizhan Abedini2Mohammad Hamed Khanmohammadi3Mohammad Hossein Ranjbar4Department of Economics and Administrative Sciences, Qeshm Branch, Islamic Azad University, Qeshm, IranDepartment of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, IranDepartment of Economics and Administrative Sciences, Hormozgan University, Hormozgan, IranDepartment: Economics and Administrative Sciences, Damavand Branch, Islamic Azad University, Damavand, IranDepartment: Economics and Administrative Sciences, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, IranThe present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange-listed firms. In other words, this paper seeks to answer the question "whether management characteristics can exert a favourable effect on audit opinion shopping or not." For this study, the multivariate regression model is used for hypothesis testing. Research hypotheses are examined using a sample of 1309 observations on the Tehran Stock Exchange during 2012-2018 and by employing the panel data-based multivariate regression and fixed-effects model. The results show a negative and significant relationship between management entrenchment and managers' overconfidence and audit opinion shopping. A positive and meaningful relationship was observed between management narcissism, real and accrual-based earnings management, and board effort and audit opinion shopping.https://ijaaf.um.ac.ir/article_41404_099b033f75d644dd0a2a413149848999.pdfmanagement entrenchmentceo overconfidencereal and accrual-based earnings managementaudit opinion shoppingboard effort |
| spellingShingle | Maryam Seifzadeh Mahdi Salehi Bizhan Abedini Mohammad Hamed Khanmohammadi Mohammad Hossein Ranjbar Management Characteristics and Audit Opinion Shopping Iranian Journal of Accounting, Auditing & Finance management entrenchment ceo overconfidence real and accrual-based earnings management audit opinion shopping board effort |
| title | Management Characteristics and Audit Opinion Shopping |
| title_full | Management Characteristics and Audit Opinion Shopping |
| title_fullStr | Management Characteristics and Audit Opinion Shopping |
| title_full_unstemmed | Management Characteristics and Audit Opinion Shopping |
| title_short | Management Characteristics and Audit Opinion Shopping |
| title_sort | management characteristics and audit opinion shopping |
| topic | management entrenchment ceo overconfidence real and accrual-based earnings management audit opinion shopping board effort |
| url | https://ijaaf.um.ac.ir/article_41404_099b033f75d644dd0a2a413149848999.pdf |
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