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:: Volume 23, Issue 93 (3-2024) ::
audit knowledge 2024, 23(93): 310-336 Back to browse issues page
Investigating the Effect of Business Group Affiliation on the Audit Adjustments Related to the Earning Proposed by the Client: the Moderating Role of Audit Committee Characteristics
Meysam Amininia , Yahya Kamyabi *
Abstract:   (278 Views)
The audit of affiliated firms in a business group may affect the independence of auditors due to potential future economic interests for the auditors, including the audit of other firms in the business group in the future or the provision of non-audit services. The complexity of intra-group transactions affiliated firms in a business group may also be considered an audit risk factor by auditors. The set of these factors may affect on the audit adjustments related to the earning proposed by the client. On the other hand, the characteristics of the audit committee (financial expertise and independence) can affect the interactions between the independent auditor and the client, as well as the auditors' perception of the level of audit risk of firms. the aim of this study investigating the effect of business group affiliation on the audit adjustments related to the earning proposed by the client whit emphasis on moderating role of audit committee characteristics. In order to achieve the objectives of the study, 102 companies from the companies listed in the Tehran Stock Exchange during the years 2012 to 2019 were selected by a systematic elimination method and the necessary data for conducting the research were extracted from their financial statements. panel data and generalized least squares method were used to test the research hypotheses. The results of the research show business group affiliation does not have a significant effect on the audit adjustments related to the earning proposed by the client. Also, the results indicated that the financial expertise of the audit committee moderates the effect of business group affiliation on the audit adjustments related to the earning proposed by the client, but the independence of the audit committee has no effect on this relationship.

 
Keywords: Business Group, Audit Adjustments, Audit Committee Characteristics
Full-Text [PDF 482 kb]   (85 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2022/12/24 | Accepted: 2023/03/13 | Published: 2024/03/10
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amininia M, kamyabi Y. Investigating the Effect of Business Group Affiliation on the Audit Adjustments Related to the Earning Proposed by the Client: the Moderating Role of Audit Committee Characteristics. audit knowledge 2024; 23 (93) :310-336
URL: http://danesh.dmk.ir/article-1-2996-en.html


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Volume 23, Issue 93 (3-2024) Back to browse issues page
دانش حسابرسی Audit  Science
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