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Influence of Auditor Characteristics on Earnings Quality of Companies Listed on Tehran Stock Exchange Using Discretionary Accruals Method
Academic Journal of Accounting and Economic Researches
View Archive Info| Field | Value | |
| Title |
Influence of Auditor Characteristics on Earnings Quality of Companies Listed on Tehran Stock Exchange Using Discretionary Accruals Method
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| Creator |
Dehghani, Mehrsa
Abdoli, Mohammad Reza AhadiSerkani, S. Yusuf |
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| Description |
Accounting profession researchers and practitioners consider earnings as one of the most important criteria for evaluating the performance and determining the value of the company, and they are forced to evaluate the reported earnings by economic units. To assess the earning a concept called quality of earnings is used. This study seeks to investigate the impact of certain factors, including the audit characteristics (size of audit firm, switch of auditors and auditor opinion) on the quality of earnings through the variable of discretionary accruals. In addition, other factors such as control variables of operating leverage, profitability, firm size, and the operational risk were examined. Thus the sample data consisted of 130 participants were collected for a five year period (2008-2013) and using model explanation, three proposed hypotheses in this study were tested. Regression analysis was used to test the hypotheses. The results indicate a significant negative correlation between the size of audit institution and discretionary accruals. This means that there is a negative and significant relationship between the variable of the audit institution size and earnings quality. Also, there is a non- significant positive relationship between the variables of the type of auditor opinion and discretionary accruals. This indicates a non- significant positive relationship between the variables of the type of auditor opinion and earnings quality. Finally, there is a negative and non- significant correlation between the variable of the switch of audit and the index of discretionary accruals. This represents a negative and non- significant relationship between the switch of auditor and earnings quality variables.
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| Publisher |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783
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| Contributor |
—
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| Date |
2018-03-08
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/659
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| Source |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 6, No 1 (2017): January 2017
2333-0783 2375-7493 |
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| Language |
eng
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| Relation |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/659/447
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| Rights |
Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0 |
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