{"id":"https://openalex.org/W3071024708","doi":"https://doi.org/10.1108/jaee-07-2019-0145","title":"Audit adjustments and corporate financing: evidence from Iran","display_name":"Audit adjustments and corporate financing: evidence from Iran","publication_year":2020,"publication_date":"2020-08-19","ids":{"openalex":"https://openalex.org/W3071024708","doi":"https://doi.org/10.1108/jaee-07-2019-0145","mag":"3071024708"},"language":"en","primary_location":{"id":"doi:10.1108/jaee-07-2019-0145","doi":"https://doi.org/10.1108/jaee-07-2019-0145","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaee-07-2019-0145","pdf_url":null,"source":{"id":"https://openalex.org/S4210169731","display_name":"Journal of Accounting in Emerging Economies","issn_l":"2042-1168","issn":["2042-1168","2042-1176"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","erih-plus","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting in Emerging Economies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"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/A5103054648","display_name":"Mahdi Moradi","orcid":"https://orcid.org/0000-0003-2622-4953","observed_orcids":["https://orcid.org/0000-0003-2622-4953"]},"institutions":[{"id":"https://openalex.org/I86958956","display_name":"Ferdowsi University of Mashhad","ror":"https://ror.org/00g6ka752","country_code":"IR","type":"education","lineage":["https://openalex.org/I86958956"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mahdi Moradi","raw_affiliation_strings":["Faculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran","institution_ids":["https://openalex.org/I86958956"]}]},{"author_position":"middle","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":[{"id":"https://openalex.org/I86958956","display_name":"Ferdowsi University of Mashhad","ror":"https://ror.org/00g6ka752","country_code":"IR","type":"education","lineage":["https://openalex.org/I86958956"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mahdi Salehi","raw_affiliation_strings":["Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran"],"raw_orcid":"https://orcid.org/0000-0003-2698-9817","affiliations":[{"raw_affiliation_string":"Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran","institution_ids":["https://openalex.org/I86958956"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038662211","display_name":"Hossein Tarighi","orcid":"https://orcid.org/0000-0002-7703-4343","observed_orcids":["https://orcid.org/0000-0002-7703-4343"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hossein Tarighi","raw_affiliation_strings":["Attar Institute of Higher Education, Mashhad, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Attar Institute of Higher Education, Mashhad, Iran","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052929064","display_name":"Mahdi Saravani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210088705","display_name":"Imam Reza International University","ror":"https://ror.org/007jfm765","country_code":"IR","type":"education","lineage":["https://openalex.org/I4210088705"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mahdi Saravani","raw_affiliation_strings":["Imam Reza International University, Mashhad, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Imam Reza International University, Mashhad, Iran","institution_ids":["https://openalex.org/I4210088705"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.4419,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.96853147,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"10","issue":"4","first_page":"521","last_page":"543"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9940999746322632,"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":0.9940999746322632,"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":0.003100000089034438,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0020000000949949026,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-adjustments","display_name":"audit adjustments","score":0.9729999899864197},{"id":"https://openalex.org/keywords/corporate-financing","display_name":"corporate financing","score":0.7599999904632568},{"id":"https://openalex.org/keywords/loan-financing","display_name":"credit financing","score":0.6209999918937683},{"id":"https://openalex.org/keywords/equity-financing","display_name":"equity financing","score":0.8320000171661377},{"id":"https://openalex.org/keywords/economic-sanctions","display_name":"economic sanctions","score":0.7409999966621399},{"id":"https://openalex.org/keywords/inflation","display_name":"inflation","score":0.9049999713897705},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.7059999704360962},{"id":"https://openalex.org/keywords/iranian-firms","display_name":"Iranian companies","score":0.7129999995231628},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.4099999964237213}],"concepts":[{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.6422582864761353},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.595154345035553},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5696284770965576},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5184687972068787},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5149818062782288},{"id":"https://openalex.org/C2778776786","wikidata":"https://www.wikidata.org/wiki/Q1455109","display_name":"External financing","level":3,"score":0.48541197180747986},{"id":"https://openalex.org/C2778069335","wikidata":"https://www.wikidata.org/wiki/Q32098","display_name":"Sanctions","level":2,"score":0.4810474216938019},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.44372284412384033},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.43147844076156616},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.3814317286014557},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34619176387786865},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.17164644598960876},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jaee-07-2019-0145","doi":"https://doi.org/10.1108/jaee-07-2019-0145","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaee-07-2019-0145","pdf_url":null,"source":{"id":"https://openalex.org/S4210169731","display_name":"Journal of Accounting in Emerging Economies","issn_l":"2042-1168","issn":["2042-1168","2042-1176"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","erih-plus","fnege-4","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting in Emerging Economies","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":54,"referenced_works":["https://openalex.org/W301040122","https://openalex.org/W1548540669","https://openalex.org/W1574447377","https://openalex.org/W1604269197","https://openalex.org/W1827810172","https://openalex.org/W1964831414","https://openalex.org/W1986236943","https://openalex.org/W2002519414","https://openalex.org/W2003013472","https://openalex.org/W2016868208","https://openalex.org/W2026365743","https://openalex.org/W2036525462","https://openalex.org/W2036864583","https://openalex.org/W2053577919","https://openalex.org/W2058399449","https://openalex.org/W2076897027","https://openalex.org/W2078838966","https://openalex.org/W2080375052","https://openalex.org/W2083177632","https://openalex.org/W2086440694","https://openalex.org/W2104640395","https://openalex.org/W2112350794","https://openalex.org/W2137014495","https://openalex.org/W2140964565","https://openalex.org/W2146306520","https://openalex.org/W2158398324","https://openalex.org/W2165556812","https://openalex.org/W2167351159","https://openalex.org/W2182278469","https://openalex.org/W2237592358","https://openalex.org/W2271643717","https://openalex.org/W2313875358","https://openalex.org/W2321741636","https://openalex.org/W2336317428","https://openalex.org/W2565373294","https://openalex.org/W2585374669","https://openalex.org/W2586047144","https://openalex.org/W2626696576","https://openalex.org/W2736387693","https://openalex.org/W2766924138","https://openalex.org/W2773757886","https://openalex.org/W2788022119","https://openalex.org/W2796983778","https://openalex.org/W2884304542","https://openalex.org/W2886443073","https://openalex.org/W2897739321","https://openalex.org/W2904288526","https://openalex.org/W2951344142","https://openalex.org/W2957606078","https://openalex.org/W3004342804","https://openalex.org/W3119929629","https://openalex.org/W3121543324","https://openalex.org/W3124321936","https://openalex.org/W3125050315"],"related_works":["https://openalex.org/W7161526335","https://openalex.org/W1496558577","https://openalex.org/W4288041856","https://openalex.org/W2579429408","https://openalex.org/W4389917832","https://openalex.org/W2911473447","https://openalex.org/W4214739229","https://openalex.org/W7018934375","https://openalex.org/W7169771042","https://openalex.org/W2772790403"],"abstract_inverted_index":{"Purpose":[0],"Independent":[1],"auditors":[2],"play":[3],"an":[4],"important":[5],"role":[6],"in":[7,83,112,141,171,189],"increasing":[8],"the":[9,20,27,35,38,49,57,73,84,88,101,108,113,117,130,137,142,158,172,190,222,226],"reliability":[10],"of":[11,23,29,43,48,81,110,139,160,175,181,221,228],"financial":[12,21,232],"information":[13],"by":[14],"giving":[15],"their":[16,187],"professional":[17],"opinion":[18],"on":[19,56,244],"statements":[22],"business":[24],"units.":[25],"Therefore,":[26],"purpose":[28],"this":[30],"study":[31,50,224],"is":[32,68,96,125,153],"to":[33,167,185,211,213],"investigate":[34],"relationship":[36,99,128],"between":[37,62,72,100,129],"audit":[39,76,104,133,182],"adjustments":[40,77,105,134],"and":[41,64,79,87,107,116,136,240],"financing":[42,80,109,138],"companies.":[44],"Design/methodology/approach":[45],"The":[46,219],"sample":[47],"includes":[51],"173":[52],"Iranian":[53,176],"companies":[54,82,111,214],"listed":[55],"Tehran":[58],"Stock":[59],"Exchange":[60],"(TSE)":[61],"2010":[63],"2017.":[65],"Findings":[66],"There":[67],"no":[69,97],"significant":[70],"association":[71],"profit":[74,131],"incremental":[75],"(Disagreement)":[78,106,135],"current":[85,114,143,223],"year":[86,90,115,119,144],"following":[89,118],"through":[91,120,145],"a":[92,126,146,161,168],"loan.":[93,147],"Furthermore,":[94],"there":[95,124],"meaningful":[98,127],"earnings":[102],"downward/upward":[103],"ordinary":[121],"stocks.":[122],"However,":[123],"downward":[132],"firms":[140],"In":[148],"general,":[149],"as":[150,231],"Iran's":[151],"economy":[152],"facing":[154],"severe":[155],"economic":[156,205,235],"sanctions,":[157],"existence":[159],"high":[162],"inflation":[163],"rate":[164],"has":[165],"led":[166],"steady":[169],"increase":[170],"stock":[173,191],"prices":[174],"companies;":[177],"hence,":[178],"investors":[179],"regardless":[180],"reports":[183],"prefer":[184],"invest":[186],"money":[188],"market":[192],"so":[193],"that":[194],"it":[195],"does":[196],"not":[197],"lose":[198],"its":[199],"purchasing":[200],"power.":[201],"Under":[202],"these":[203],"disaster":[204],"circumstances,":[206],"creditors":[207],"are":[208],"less":[209],"willing":[210],"lend":[212],"with":[215],"lower":[216],"profits.":[217],"Originality/value":[218],"results":[220],"extend":[225],"knowledge":[227],"previous":[229],"studies":[230],"pressures":[233],"from":[234],"sanctions":[236],"have":[237],"both":[238],"positive":[239],"negative":[241],"psychological":[242],"effects":[243],"corporate":[245],"financing.":[246]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":9},{"year":2021,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-08-24T00:00:00"}
