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

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...

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Bibliographic Details
Main Authors: Mohammad Kashanipoor, Mehdi Maranjory, Seyed mohammad Moshashaee
Format: Article
Language:fas
Published: Alzahra University 2012-09-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Auditor Tenure
Discretionary Accrual
Earnings Management
Online Access:http://jera.alzahra.ac.ir/article_556_59444e41aa29c7df711c579d48572a7c.pdf
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spelling doaj-f77522c160124f61a5a8db6c542f3b8f2020-11-25T00:53:40ZfasAlzahra Universityپژوهش‌های تجربی حسابداری2251-85092538-15202012-09-012111312610.22051/jera.2014.556556The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock ExchangeMohammad KashanipoorMehdi MaranjorySeyed mohammad MoshashaeeThis 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.http://jera.alzahra.ac.ir/article_556_59444e41aa29c7df711c579d48572a7c.pdfAuditor TenureDiscretionary AccrualEarnings Management
collection DOAJ
language fas
format Article
sources DOAJ
author Mohammad Kashanipoor
Mehdi Maranjory
Seyed mohammad Moshashaee
spellingShingle Mohammad Kashanipoor
Mehdi Maranjory
Seyed mohammad Moshashaee
The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange
پژوهش‌های تجربی حسابداری
Auditor Tenure
Discretionary Accrual
Earnings Management
author_facet Mohammad Kashanipoor
Mehdi Maranjory
Seyed mohammad Moshashaee
author_sort Mohammad Kashanipoor
title The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange
title_short The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange
title_full The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange
title_fullStr The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange
title_full_unstemmed The Relationship between Auditor Tenure Period and Discretionary Accruals in Listed firms on Tehran Stock Exchange
title_sort relationship between auditor tenure period and discretionary accruals in listed firms on tehran stock exchange
publisher Alzahra University
series پژوهش‌های تجربی حسابداری
issn 2251-8509
2538-1520
publishDate 2012-09-01
description 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.
topic Auditor Tenure
Discretionary Accrual
Earnings Management
url http://jera.alzahra.ac.ir/article_556_59444e41aa29c7df711c579d48572a7c.pdf
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