Purpose: The purpose of this paper is to examine the effect of earnings management (EM) on the reputation of family and non-family firms in companies listed on the Tehran Stock Exchange. Design/methodology/approach: Data of variables under study are gathered from audited financial statements...

Purpose: In the process of reporting accounting information, the auditor’s objective is to detect possible misstatements and errors in accounting information. Audit evidence aids auditors in providing reasonable assurance about the quality of financial reporting. Studying the quality of...

Purpose: The purpose of this paper is to investigate the relationship between internal controls weakness and financial reporting quality and the effect of family ownership on the mentioned relationship in Iranian listed firms. Design/methodology/approach: In this way, the authors included the...