The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange

Autor:	Mohammad Kashanipoor, Mehdi Maranjory, Seyed mohammad Moshashaee
Jazyk:	perština
Rok vydání:	2012
Předmět:	Auditor Tenure Discretionary Accrual Earnings Management Business HF5001-6182 Accounting. Bookkeeping HF5601-5689
Zdroj:	پژوهش‌های تجربی حسابداری, Vol 2, Iss 1, Pp 113-126 (2012)
Druh dokumentu:	article
ISSN:	2251-8509 2538-1520
DOI:	10.22051/jera.2014.556
Popis:	This study investigates the relationship between auditor tenure and discretionary accrual in listed firms on Tehran Stock Exchange. To examine discretionary accrual, Modified Jones model is used. Therefore, based on considered conditions 260 firm-year over 2006-2010 have been selected. Panel analysis is used for analyzing data. Results show that there is a positive significant relationship between auditor tenure and discretionary accruals in all the companies under study.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/f77522c160124f61a5a8db6c542f3b8f Zobrazit plný text záznamu View record in DOAJ