Titulo:
The Impact of Non-Audit Services on Earning Response Coefficient
.
Guardado en:
2307-7999
2310-4635
9
2021-01-25
e961
e961
Propósitos y Representaciones - 2021
info:eu-repo/semantics/openAccess
http://purl.org/coar/access_right/c_abf2
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ojs |
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The Impact of Non-Audit Services on Earning Response Coefficient The Impact of Non-Audit Services on Earning Response Coefficient The present study aims to investigate the impact of non-audit services on earnings response coefficient. It is a library and analytical-scientific research and is based on panel data analysis. In this study, the financial data of 74 companies accepted in Tehran Stock Exchange during the period 2011-2016 have been reviewed.The results demonstrate that non-audit services have a significant negative relationship with earnings response coefficient.Although non-audit services will have benefits such as increased financial statements understandability, auditors’ knowledge-sharing, better relationships between managers and auditors and reduced agency costs, this type of services threatens auditor independence and subsequently, earnings quality will be affected. Thus,the findings of the present study confirm the view thatby providing non-audit services, auditor independence is affected, resulting in a negative reaction to earnings. Vahdani, Mohammad Mohammadi Mehr, Javad Audit non-audit services earnings response coefficient 9 SPE2 Núm. SPE2 , Año 2021 : Número especial: Competencias profesionales para la formación universitaria internacional Artículo de revista Journal article 2021-01-25T00:00:00Z 2021-01-25T00:00:00Z 2021-01-25 application/pdf Carrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú. Propósitos y Representaciones 2307-7999 2310-4635 https://revistas.usil.edu.pe/index.php/pyr/article/view/961 10.20511/pyr2021.v9nSPE2.961 https://doi.org/10.20511/pyr2021.v9nSPE2.961 eng https://creativecommons.org/licenses/by-nc-sa/4.0/ Propósitos y Representaciones - 2021 e961 e961 https://revistas.usil.edu.pe/index.php/pyr/article/download/961/1251 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/resource_type/c_2df8fbb1 http://purl.org/redcol/resource_type/ART info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text Publication |
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UNIVERSIDAD SAN IGNACIO DE LOYOLA |
| thumbnail |
https://nuevo.metarevistas.org/USIL/logo.png |
| country_str |
Perú |
| collection |
Propósitos y Representaciones |
| title |
The Impact of Non-Audit Services on Earning Response Coefficient |
| spellingShingle |
The Impact of Non-Audit Services on Earning Response Coefficient Vahdani, Mohammad Mohammadi Mehr, Javad Audit non-audit services earnings response coefficient |
| title_short |
The Impact of Non-Audit Services on Earning Response Coefficient |
| title_full |
The Impact of Non-Audit Services on Earning Response Coefficient |
| title_fullStr |
The Impact of Non-Audit Services on Earning Response Coefficient |
| title_full_unstemmed |
The Impact of Non-Audit Services on Earning Response Coefficient |
| title_sort |
impact of non-audit services on earning response coefficient |
| title_eng |
The Impact of Non-Audit Services on Earning Response Coefficient |
| description_eng |
The present study aims to investigate the impact of non-audit services on earnings response coefficient. It is a library and analytical-scientific research and is based on panel data analysis. In this study, the financial data of 74 companies accepted in Tehran Stock Exchange during the period 2011-2016 have been reviewed.The results demonstrate that non-audit services have a significant negative relationship with earnings response coefficient.Although non-audit services will have benefits such as increased financial statements understandability, auditors’ knowledge-sharing, better relationships between managers and auditors and reduced agency costs, this type of services threatens auditor independence and subsequently, earnings quality will be affected. Thus,the findings of the present study confirm the view thatby providing non-audit services, auditor independence is affected, resulting in a negative reaction to earnings.
|
| author |
Vahdani, Mohammad Mohammadi Mehr, Javad |
| author_facet |
Vahdani, Mohammad Mohammadi Mehr, Javad |
| topic |
Audit non-audit services earnings response coefficient |
| topic_facet |
Audit non-audit services earnings response coefficient |
| citationvolume |
9 |
| citationissue |
SPE2 |
| citationedition |
Núm. SPE2 , Año 2021 : Número especial: Competencias profesionales para la formación universitaria internacional |
| publisher |
Carrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú. |
| ispartofjournal |
Propósitos y Representaciones |
| source |
https://revistas.usil.edu.pe/index.php/pyr/article/view/961 |
| language |
eng |
| format |
Article |
| rights |
https://creativecommons.org/licenses/by-nc-sa/4.0/ Propósitos y Representaciones - 2021 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 |
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info:eu-repo/semantics/article |
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http://purl.org/coar/resource_type/c_6501 |
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info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| type_content |
Text |
| publishDate |
2021-01-25 |
| date_accessioned |
2021-01-25T00:00:00Z |
| date_available |
2021-01-25T00:00:00Z |
| url |
https://revistas.usil.edu.pe/index.php/pyr/article/view/961 |
| url_doi |
https://doi.org/10.20511/pyr2021.v9nSPE2.961 |
| issn |
2307-7999 |
| eissn |
2310-4635 |
| doi |
10.20511/pyr2021.v9nSPE2.961 |
| citationstartpage |
e961 |
| citationendpage |
e961 |
| url2_str_mv |
https://revistas.usil.edu.pe/index.php/pyr/article/download/961/1251 |
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1811200498398658560 |