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Article
The Relationship between the Level of Earnings Quality and Financial Distress Risk

Authors: Bahzad Kardan --- Hussein Falah Hasan --- Mahdi Salehi
Journal: Al Kut Journal of Economics Administrative Sciences مجلة الكوت للعلوم الاقتصادية والادارية ISSN: 1999558X Year: 2018 Volume: 1 Issue: 30 Pages: 193-212
Publisher: Wassit University جامعة واسط

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Abstract

the aim of this study is to investigate the relationship between the level of earnings quality (fundamental and optional) and financial distress risk in Iranian and Iraqi listed firms; 159 and 35 numbers respectively.The research period is from 2011 to 2015 in both countries. However, to measure earnings quality, the data were used between 2008 and 2016.The results show that the level of earnings quality has no significant relationship with financial distress risk in all prediction models in Iran, except for Ohlson (1980). In Iraq, this relationship was only significant for the model of Bharath & Shumway (2008).It is for the first time that the relationship between the components of thelevel of earnings quality (fundamental and optional) and financial distress risk is accentuated. It is now implemented in Iran and Iraq with the comparison between the international data of both countries.


Article
The Distance between Auditor and Client

Authors: Hudaa Nadhim Khalbas --- Farzaneh Nassir Zadeh --- Mahdi Salehi
Journal: Al Kut Journal of Economics Administrative Sciences مجلة الكوت للعلوم الاقتصادية والادارية ISSN: 1999558X Year: 2018 Volume: 1 Issue: 30 Pages: 213-234
Publisher: Wassit University جامعة واسط

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Abstract

The aim of the present study is to evaluate the relationship between auditor and client and the effect of such a distance on the audit quality and timely audit report in companies listed on Tehran Stock Exchange. A total of 108 companies was selected for this purpose during 2010-2016 and the obtained results indicated that in case of presence a local auditor, either he/she is a high-ranked one or not, the possibility of signing a contract with the nonlocal auditor will decline, significantly. Finally, there is a positive and significant relationship between selecting a local auditor and timeliness of the audit report. The results of this study show that there is no significant relationship between client risk and local auditor selection as well as auditor and client and audit quality. No study is conducted so far on the distance between auditors and the employer. The topic of the use of non/local auditors and their impact on reporting risk, audit fee, audit quality, and the issuance of a timely report is not studied so far, so the project contributes to the innovation and presents some new ideas in this area.

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