Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization
Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry. So the purpose of this paper is to examine the relationship between a company’s bid-ask spread, as a proxy of i...
| 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_1277_e40893f355ae0cfd4815995c1f08c366.pdf |
| _version_ | 1797378341302435840 |
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| author | Shamsolah Shirinbakhsh Zohreh Arefmanesh Ameneh Bazrafshan |
| author_facet | Shamsolah Shirinbakhsh Zohreh Arefmanesh Ameneh Bazrafshan |
| author_sort | Shamsolah Shirinbakhsh |
| collection | DOAJ |
| description | Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry. So the purpose of this paper is to examine the relationship between a company’s bid-ask spread, as a proxy of information asymmetry, and auditor tenure and specialization from 2002 to 2010 in the companies listed in Tehran Stock Exchange. Using regression analysis,the findings revealed that there is a negative and statistically significant relationship between auditor tenure and auditor specialization with information asymmetry. In other words auditor specialization and high auditor tenure decrease information asymmetry. In addition separating auditor tenure into short, medium and long periods confirmed the results too. Also the results show that the relationship between auditor tenure and information asymmetry is not influenced by selection of specialists or non-specialists. |
| first_indexed | 2024-03-08T20:06:28Z |
| format | Article |
| id | doaj.art-d1bc2d4f6d094969b2f1ca7f4dcd10b5 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:28Z |
| publishDate | 2011-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-d1bc2d4f6d094969b2f1ca7f4dcd10b52023-12-23T10:34:52ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192011-03-019331491761277Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor SpecializationShamsolah Shirinbakhsh0Zohreh Arefmanesh1Ameneh Bazrafshan2دانشگاه الزهرادانشگاه الزهرادانشگاه الزهراPrior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry. So the purpose of this paper is to examine the relationship between a company’s bid-ask spread, as a proxy of information asymmetry, and auditor tenure and specialization from 2002 to 2010 in the companies listed in Tehran Stock Exchange. Using regression analysis,the findings revealed that there is a negative and statistically significant relationship between auditor tenure and auditor specialization with information asymmetry. In other words auditor specialization and high auditor tenure decrease information asymmetry. In addition separating auditor tenure into short, medium and long periods confirmed the results too. Also the results show that the relationship between auditor tenure and information asymmetry is not influenced by selection of specialists or non-specialists.https://qjma.atu.ac.ir/article_1277_e40893f355ae0cfd4815995c1f08c366.pdfauditor industry specializationauditor tenureaudit quality and information asymmetry |
| spellingShingle | Shamsolah Shirinbakhsh Zohreh Arefmanesh Ameneh Bazrafshan Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization مطالعات تجربی حسابداری مالی auditor industry specialization auditor tenure audit quality and information asymmetry |
| title | Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization |
| title_full | Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization |
| title_fullStr | Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization |
| title_full_unstemmed | Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization |
| title_short | Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization |
| title_sort | information asymmetry evidences about the relationship between auditor tenure and auditor specialization |
| topic | auditor industry specialization auditor tenure audit quality and information asymmetry |
| url | https://qjma.atu.ac.ir/article_1277_e40893f355ae0cfd4815995c1f08c366.pdf |
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