Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of audit quality on earnings management at the time of initial public offering of shares of companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
yazdan rostami 1
tayebeh mohamadnejad 2
1 Instructor of Islamic Azad University - Manager of Amroleh Accounting Pioneers Company - Member of Iran Accounting Association - Member of Iran Auditing Association
2 Master of Accounting, Mazandaran University, Babolsar, Iran.
Abstract
In this research, the effect of audit quality on earnings management at the time of initial public offering of shares of companies listed on the Tehran Stock Exchange has been investigated. The purpose of this study is the effect of audit quality on the management of real profits at the time of initial public offering of companies. Umbrella profit management is for activities that affect or interpret accounting earnings. To investigate this issue, 120 companies listed on the Tehran Stock Exchange during the years 1390 to 1400 were examined. The results of the research show that companies whose shares are offered for the first time and are audited by large institutions; In the same year, they experience a high level of earnings management through the manipulation of accruals. Also, the two variables of optional anomalous expenses and abnormal cash flow resulting from operating activities have been used to measure the profit manager.
Keywords
Audit quality
earnings management
initial public offering time
earnings management of accruals