The Relationship between Earnings Quality and Audit Commenting on the Listed Companies in Tehran Stock Exchange

Abstract

In general all beneficiary and that the users of the financial report for the results predicted events and financial assessment and future economic conditions of different kinds including economic conditions, and also assessing political and orientation behavior suitable managers analysts major Shareholders and voters credit for decision making and appropriate provision need awareness of the connection between logical and vulnerability variables are Financial. In order to in order to help understand the need in this research study for and determine the relation between the quality of items and the type of obligation report wicked, companies with regard to the information accepted in Tehran stock exchange during the years 2007-2010. This research that the kind of solidarity and method is to study and evaluate the hypothesis test for the average has been used. For the Data Analysis software spss(ver 20) has been used. The results show the existence of a link advocatus fisci quality commitment and the type of report items is wicked so that in companies with acceptable auditing report are higher quality commitment items of companies that report provided auditing. With regard to the results of the investigation to the investors advised that he returns to assess quality of items commitment to kind of comment wicked enough attention and necessary and also different auditors are comparable throughout the execution of the operations and auditing report issuance of auditing as one of the analytical methods to check quality of commitment items and the type of report that is published necessary attention.