Authors : Korosh Zarei and Parastoo Sedaghat
Abstract: The present research investigated the relation of accounting expertise of audit commission, expectations management and profit changes in accepted firms in Tehran Stock Exchange during 2008-2013. Statistical society of this research includes the firms which are accepted in Tehran Stock Exchange and 96 firms were selected as statistical sample in the mentioned time. In order to investigate assumption test of research, secondary information and audited financial statements were utilized. Data were analyzed in two levels of descriptive and inferential by the use of multi-variable regression analysis tests and logistic regression analysis. Results showed the meaningfulness of all research assumption tests. They also illustrated that there is a meaningful relation between achievement of expectation management and an accounting expert in the audit commission. It can be said that existence of an accounting expert in the audit commission improves expectation management. Additionally, there is a positive and meaningful relation between existence of an accounting expertise and the significance of expectation management. Furthermore, it can be notified that there is a positive and meaningful relation between confrontation exposure and or defeating income estimate of analyzers through expectation management even if an accounting expert is present.
Korosh Zarei and Parastoo Sedaghat, 2016. Investigation of the Relation of Accounting Expertise in Audit Commission, Expectation Management and Profit Changes in Accepted Firms in Tehran Stock Exchange. International Business Management, 10: 4124-4132.