Deviation from Industry Norms, Financial Restatements and Audit Opinion

Deviation from Industry Norms, Financial Restatements and Audit Opinion

While prior research examines the internal and external factors that influence financial statement restatement and external auditor’s opinion, there is limited research on the impact of deviation from industry norms (DIN) on financial restatements and audit opinion. This study attempts to fill this...

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Bibliographic Details
Main Authors: Ebrahim Baramzadeh, Seyed Ali Vaez, Ghasem Rekabdar
Format: Article
Language:English
Published: Ferdowsi University of Mashhad 2025-04-01
Series:Iranian Journal of Accounting, Auditing & Finance
Subjects:
audit opinion
deviation from industry norms
financial restatements
firm risk
Online Access:https://ijaaf.um.ac.ir/article_44116_b5d111f8ba60ff3d6e8057e470f21968.pdf
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