List of Articles ابوالفضل مومنی یانسری

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  1 - The Study of the effect of Internal Audit Function Quality on Management Earnings Forecasts Accuracy
  Yassaman Khalili davood Hassanpour ابولفضل مومنی یانسری
  DOI: 10.30495/JDAA.1403.1079896
  Management forecasts are disclosures made by companies to communicate information about their future performance to shareholders. These disclosures are voluntary and are intended to reduce information asymmetry between management and shareholders. Incorrect forecasts ca More

  Management forecasts are disclosures made by companies to communicate information about their future performance to shareholders. These disclosures are voluntary and are intended to reduce information asymmetry between management and shareholders. Incorrect forecasts can be very costly for managers and question the credibility of managers and show managerial incompetence. The quality of the internal audit function reduces the likelihood of erroneous, biased, or incomplete information in management reports, which managers use to improve their earnings forecasts. Therefore, in the present study, the effect of internal audit function quality on management earnings forecasts accuracy was experimentally tested. To test the research hypothesis, the financial data of the firms listed in Tehran Stocks Exchange during the time period 2018-2022 was used, so that after applying the restrictions in this research, the final sample consisting of 136 firms was selected. After measuring the research variables, multivariate regression analysis based on panel data estimation was used to test the research hypothesis, and the results of the statistical tests showed that there is a positive and significant relationship between internal audit function quality and management earnings forecasts accuracy. Manuscript profile