{"id":"https://openalex.org/W2162588096","doi":null,"title":"An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange","display_name":"An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W2162588096","mag":"2162588096"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:rom:rmcimn:v:11:y:2010:i:5:p:940-960","doi":null,"is_oa":false,"landing_page_url":"https://www.rmci.ase.ro/no11vol5/15.pdf","pdf_url":"https://www.rmci.ase.ro/no11vol5/15.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","indexed_in":["doaj"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5030027751","display_name":"Mahdi Salehi","orcid":"https://orcid.org/0000-0003-2698-9817","observed_orcids":["https://orcid.org/0000-0003-2698-9817"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mahdi Salehi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2698-9817","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5037845176","display_name":"Saeid Jabbarzadeh Kangarlouei","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Saeid Jabarzadeh Kangarlouei","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.34881882,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"11","issue":"5","first_page":"940","last_page":"960"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":1.0},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7170000076293945},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.9520000219345093},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.8809999823570251},{"id":"https://openalex.org/keywords/principal-agent-relationship","display_name":"principal-agent relationship","score":0.9639999866485596},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.5180000066757202}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.9450233578681946},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7509355545043945},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7241050004959106},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6437073349952698},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6347936391830444},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6044146418571472},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.5412378907203674},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.47684991359710693},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.45177122950553894},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14966651797294617},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.08116611838340759},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:RePEc:rom:rmcimn:v:11:y:2010:i:5:p:940-960","doi":null,"is_oa":false,"landing_page_url":"https://www.rmci.ase.ro/no11vol5/15.pdf","pdf_url":"https://www.rmci.ase.ro/no11vol5/15.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.953.3984","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.953.3984","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.rmci.ase.ro/no11vol5/15.pdf","raw_type":"text"},{"id":"mag:2162588096","doi":null,"is_oa":false,"landing_page_url":"http://www.rmci.ase.ro/no11vol5/15.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306527001","display_name":"REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT","raw_type":null},{"id":"pmh:oai:doaj.org/article:e49469ada78e4840bc19ecce586fb328","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/e49469ada78e4840bc19ecce586fb328","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Management Comparat International, Vol 11, Iss 5, Pp 940-960 (2010)","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W1483008754","https://openalex.org/W1492155385","https://openalex.org/W1537363455","https://openalex.org/W1596216439","https://openalex.org/W1669969092","https://openalex.org/W1796185726","https://openalex.org/W1976545335","https://openalex.org/W1976866573","https://openalex.org/W1990317644","https://openalex.org/W1990806291","https://openalex.org/W2012016122","https://openalex.org/W2014621710","https://openalex.org/W2021311243","https://openalex.org/W2038144223","https://openalex.org/W2041045118","https://openalex.org/W2043160229","https://openalex.org/W2063234046","https://openalex.org/W2080688094","https://openalex.org/W2081133675","https://openalex.org/W2084956342","https://openalex.org/W2113430743","https://openalex.org/W2118218394","https://openalex.org/W2128108207","https://openalex.org/W2145533257","https://openalex.org/W2163146514","https://openalex.org/W2166297421","https://openalex.org/W2170701690","https://openalex.org/W2188473207","https://openalex.org/W2321851061","https://openalex.org/W2752617332","https://openalex.org/W3121230084","https://openalex.org/W3121861364","https://openalex.org/W3122697520","https://openalex.org/W3124724474","https://openalex.org/W3126086564"],"related_works":["https://openalex.org/W2284183368","https://openalex.org/W2504400259","https://openalex.org/W2301024815","https://openalex.org/W1945509559","https://openalex.org/W2365942814","https://openalex.org/W3168569255","https://openalex.org/W642583379","https://openalex.org/W2188691638","https://openalex.org/W1532199338","https://openalex.org/W7127048044"],"abstract_inverted_index":{"The":[0],"demand":[1],"for":[2],"auditing":[3],"arises":[4],"from":[5],"the":[6,11],"auditor\u2019s":[7],"monitoring":[8],"role":[9],"in":[10],"principal-agent":[12],"relationship":[13,30],"(Eilifsen":[14],"and":[15,19],"Messier,":[16],"2000;":[17],"Salehi":[18],"Nanjegowda,":[20],"2006;":[21],"Salehi,":[22],"2007).":[23],"According":[24],"to":[25,43],"agency":[26,29],"theory,":[27],"an":[28,41],"is":[31],"a":[32],"contract":[33],"under":[34],"which":[35],"one":[36],"or":[37],"more":[38],"principals":[39],"engage":[40],"agent":[42],"perform":[44],"some":[45]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":4},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}