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International Letters of Social and Humanistic Sciences
ILSHS Volume 50
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An Investigation into the Effect of Audit Quality on Accounting Conservatism in Companies Listed in Tehran Stock Exchange

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Abstract:

The present study sought to investigate the effect of audit quality on accounting conservatism in Iranian capital market. In this study, given the hypotheses and theoretical foundations of the study, three hypotheses were formulated and the effect of each of the factors of industry-specialist auditor, auditor rank, and auditor tenure was examined on accounting conservatism of companies. The period for investigation was from 2009 to 2013. Its population was determined as all companies listed in Tehran Stock Exchange and the statistical sample of the study included 100 companies. The data required for this study were extracted from website of Tehran Stock Exchange and after collecting events through available resources and entering data in Excel software; its functions were used to calculate the variables of the study. Then, the results from measuring variables were entered into Eviews software for statistical calculations and the relationship between variables were evaluated using this software. The results of the study showed that there is a positive relationship between accounting conservatism and auditing attributes such as auditor rank and auditor tenure. Also, the obtained results indicated that there is no significant relationship between accounting conservatism and customer industry-specialist auditor.

Info:

Periodical:
International Letters of Social and Humanistic Sciences (Volume 50)
Pages:
107-117
Citation:
M. M. Pashaki and S. Kheradyar, "An Investigation into the Effect of Audit Quality on Accounting Conservatism in Companies Listed in Tehran Stock Exchange", International Letters of Social and Humanistic Sciences, Vol. 50, pp. 107-117, 2015
Online since:
March 2015
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Cited By:

[1] ي. صفية , . علي , "متطلبات تحسين جودة التدقيق الداخلي من أجل إرساء التطبيق السليم لحوكمة الشركات ", Management & Economics Research Journal, Vol. 1, p. 88, 2019

DOI: https://doi.org/10.48100/merj.v1i2.32

[2] M. Al Ani, H. Chong, "Interplay between Accounting Conservatism, Auditing Conservatism and Quality of Earnings in Oman", SSRN Electronic Journal , 2021

DOI: https://doi.org/10.2139/ssrn.3808383

[3] I. Safya, S. Ali, "Requirements for Improving the Quality of Internal Audit in order to Establish the Proper Application of Corporate Governance", Management & Economics Research Journal, Vol. 1, p. 88, 2019

DOI: https://doi.org/10.48100/merj.v1i2.32