The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange
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 analysi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2012-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_556_59444e41aa29c7df711c579d48572a7c.pdf |
| Summary: | 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. |
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| ISSN: | 2251-8509 2538-1520 |