摘要：Financial Report is the report submitted each year by the company to its shareholders. This report contains the main financial statements and opinions of management and operations and future prospects of the company. The company's financial statements can be used as a measurement of financial performance. Company's financial performance, among others can be also reviewed through its rentability. DeAngelo (1981) in Ebrahim (2001) states that the quality of audits conducted by public accountants can be evaluated by the size of the public accounting firm. The top four ranked accounting firms apparently perform audits with more qualified compare to those of the non-top ranked accounting firms.
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