The Sensitivity of Accounting Conservatism to Audit Quality
This research examines the reaction of earnings conservatism with respect to audit quality at 155 listed companies in Tehran Stock Exchange, over the period of 2007 – 2012. The conservatism model that suggested by Basu (1997) is used for measuring accounting conservatism. The model is based on the r...
| Format: | Article |
|---|---|
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2014-02-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_643_3fdda9daf6c9ce3f07ba5cd7fdeeda29.pdf |