The relationship between auditor's credibility, income and capital management in the banking sector

Mohammad ali aghaei, Isa bakhtiari


This research seeks to examine and test the relationship between the type of auditor and the profit management in the banking industry. Profit management is an important interference in the external reporting process with the aim of obtaining some personal benefits from managers or shareholders. This study examines the credibility of the audit firm, the income and capital management, the auditor's report, and the amount of income and management Capital, as well as between granting of loans and facilities from the managers of the bank with the auditor's report and the credibility of the audit firm. After analyzing the information obtained from the questionnaire, it was determined that all three hypotheses were confirmed. In other words, the audit authority's role played an important role in the management of capital Bank has Dara.


Audit quality, Accredited, Independent Audit, Capital Management, Income

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