1
PhD student in Accounting, Sirjan Branch, Islamic Azad University, Sirjan, Iran.
2
Assistant Professor, Accounting Department, Sirjan Branch, Islamic Azad University, Sirjan, Iran.
Abstract
One of the basic objectives of financial reporting is to provide transparent and reliable information to users for informed decision-making. However, in recent years, earnings ambiguity as an indicator of low earnings quality has attracted the attention of many researchers, investors, and regulators. In such circumstances, the role of the auditor in reducing information asymmetry and promoting information transparency is crucial. Therefore, considering the above, this study seeks to investigate whether corporate reputation moderates the relationship between dividend policies and institutional ownership. The statistical population of the study is 128 companies listed on the Tehran Stock Exchange. Also, the time domain includes 10 consecutive years from 2014 to 2023. Using multivariate linear regression and mixed data, the research hypothesis was tested. The results of the findings showed that there is a significant and inverse relationship between disclosure of key issues in the auditor's report and earnings ambiguity.
hemmati,M. and khezripour,M. (2025). Investigating the relationship between disclosure of key matters in the auditor's report and profit ambiguity.. Journal of Accounting and Management Vision, 8(102), 95-105.
MLA
hemmati,M. , and khezripour,M. . "Investigating the relationship between disclosure of key matters in the auditor's report and profit ambiguity.", Journal of Accounting and Management Vision, 8, 102, 2025, 95-105.
HARVARD
hemmati M., khezripour M. (2025). 'Investigating the relationship between disclosure of key matters in the auditor's report and profit ambiguity.', Journal of Accounting and Management Vision, 8(102), pp. 95-105.
CHICAGO
M. hemmati and M. khezripour, "Investigating the relationship between disclosure of key matters in the auditor's report and profit ambiguity.," Journal of Accounting and Management Vision, 8 102 (2025): 95-105,
VANCOUVER
hemmati M., khezripour M. Investigating the relationship between disclosure of key matters in the auditor's report and profit ambiguity.. Journal of Accounting and Management Vision, 2025; 8(102): 95-105.
