Document Type: Original Article

Authors

1 M.A. in Department of Accounting, Faculty of Management and Economic, Islamic Azad University, Sciences and Research Branch, Tehran, Iran

2 Faculty Member of Management and Accounting, Islamic Azad University, Shahre - Rey Branch, Tehran, Iran

3 Faculty Member of Management and Accounting, Islamic Azad University, Tehran- Central Branch, Tehran, Iran

Abstract

This paper intends to investigate the impact of reliability of audited financial statements on investment and granting credits by investors and creditors. In doing so, 75 and 83 individuals among the investors and creditors were selected as the statistical sampling. This paper is an applied research aimed to gain knowledge or understanding to meet a specific, recognized need, where its nature is from the correlative type. The instruments used to collect data include questionnaire where the correlation testing was used to measure hypotheses. The results show that there is a significant relationship between reliability of audited financial statements and investment and granting credits by investors and creditors.

Keywords

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