Accruals Quality and Auditor Selection
This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011. Using correlation method and logistic regression technique, the results of this study indicate that client size, management...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2011-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1274_91f6502afe2c2cfd78be3ca2695b825b.pdf |
| _version_ | 1827400623112323072 |
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| author | Bahman Banimahd Reza Jafari Moafi |
| author_facet | Bahman Banimahd Reza Jafari Moafi |
| author_sort | Bahman Banimahd |
| collection | DOAJ |
| description | This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011. Using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms. The results of this research also revealed that selection of the big audit firms has no relation with financial leverage, profitability and net loss. Research evidence also reveals that audit privatization and competition in audit market increase auditor rotation in the study sample. Also, when accruals quality is low, the probability of the big audit firm's selection is high. |
| first_indexed | 2024-03-08T20:05:59Z |
| format | Article |
| id | doaj.art-5611288e80924a49937e151e96ccbaa4 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:59Z |
| publishDate | 2011-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-5611288e80924a49937e151e96ccbaa42023-12-23T10:34:51ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192011-03-0193381981274Accruals Quality and Auditor SelectionBahman Banimahd0Reza Jafari Moafi1دانشگاه آزاد اسلامی واحد علوم تحقیقاتدانشگاه آزاد واحد علوم تحقیقاتThis study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011. Using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms. The results of this research also revealed that selection of the big audit firms has no relation with financial leverage, profitability and net loss. Research evidence also reveals that audit privatization and competition in audit market increase auditor rotation in the study sample. Also, when accruals quality is low, the probability of the big audit firm's selection is high.https://qjma.atu.ac.ir/article_1274_91f6502afe2c2cfd78be3ca2695b825b.pdfauditor selectionaccruals qualitycompetition in audit market and audit firm size |
| spellingShingle | Bahman Banimahd Reza Jafari Moafi Accruals Quality and Auditor Selection مطالعات تجربی حسابداری مالی auditor selection accruals quality competition in audit market and audit firm size |
| title | Accruals Quality and Auditor Selection |
| title_full | Accruals Quality and Auditor Selection |
| title_fullStr | Accruals Quality and Auditor Selection |
| title_full_unstemmed | Accruals Quality and Auditor Selection |
| title_short | Accruals Quality and Auditor Selection |
| title_sort | accruals quality and auditor selection |
| topic | auditor selection accruals quality competition in audit market and audit firm size |
| url | https://qjma.atu.ac.ir/article_1274_91f6502afe2c2cfd78be3ca2695b825b.pdf |
| work_keys_str_mv | AT bahmanbanimahd accrualsqualityandauditorselection AT rezajafarimoafi accrualsqualityandauditorselection |