The Impact of Highly Valued Equity on the Relation between Audit Quality and Discretionary Accruals

In this study ,the impact of highly valued equity on the relation between audit quality and Discretionary Accruals in the companies listed in Tehran Stock Exchange is investigated .Audit quality is measured by using of the audit firm size, audit industry specialization, the length of the auditor-cli...

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Bibliographic Details
Main Authors: mehdi nirzaie, naser izadinya
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2015-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_11482_d41d8cd98f00b204e9800998ecf8427e.pdf