The Impact of Financial and Non- Financial Variables on the Quality of Auditing Report of The TSE Listed Companies
Abstract
Nowadays, competition has a fundamental role in auditing profession. Hence the time and cost reduction and auditing quality enhancement are necessary via application of management principles and techniques.
The statistical population includes the companies listed in Tehran Stock Exchange (1383-1386). For data analysis, the new model of neural network is used and the input removal method is applied to determine the significance of relationship between variables.
The results revealed that the inventory turnovers ,the ratio of total liabilities to total assets, the ratio of accounts receivable to total asset and the qualifications of last year report had meaningful (significant) effect on the issue of qualified audiding report, considering the nine variables supposed to significantly affect the issue of qualified auditing report.
. (2010). The Impact of Financial and Non- Financial Variables on the Quality of Auditing Report of The TSE Listed Companies. Quarterly Journal of Securities Exchange, 3(9), 97-114.
MLA
. "The Impact of Financial and Non- Financial Variables on the Quality of Auditing Report of The TSE Listed Companies", Quarterly Journal of Securities Exchange, 3, 9, 2010, 97-114.
HARVARD
. (2010). 'The Impact of Financial and Non- Financial Variables on the Quality of Auditing Report of The TSE Listed Companies', Quarterly Journal of Securities Exchange, 3(9), pp. 97-114.
CHICAGO
, "The Impact of Financial and Non- Financial Variables on the Quality of Auditing Report of The TSE Listed Companies," Quarterly Journal of Securities Exchange, 3 9 (2010): 97-114,
VANCOUVER
. The Impact of Financial and Non- Financial Variables on the Quality of Auditing Report of The TSE Listed Companies. Quarterly Journal of Securities Exchange. 2010;3(9):97-114 (In Persian).
