The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange)
In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2018-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_9954_9156d5d6719e04acd14b7eaa5da24318.pdf |
| _version_ | 1797378354464161792 |
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| author | afshin ahmadi looye Hashem Nikoomaram Fraydoon Rahnamay Roodposhti Bahman Banimahd |
| author_facet | afshin ahmadi looye Hashem Nikoomaram Fraydoon Rahnamay Roodposhti Bahman Banimahd |
| author_sort | afshin ahmadi looye |
| collection | DOAJ |
| description | In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange during the period from 2009 to 2018(1730 year-firm) show that accrual based Earnings management for Roach firms is more than unroach firm. The results of this research for the first time show that the process of selecting an auditor in Iran follows an opportunistic approach. Therefore, the findings of this study can help investors and the stock exchange organization of the country in the field of legislation to deal with opportunistic managers, such as access to stock options of the ROARCH Group. In this study, firstly, by studying the theoretical foundations of the publishing of asset-backed securities and other sources of information, such as guidelines issued by the Capital Markets Authority, the International Institutions and International Financial Institutions' Guidelines, the Primary Model The asset back rating was extracted, and then this model was developed for the purpose of obtaining consensus and Delphi Research methodology was subjected to an expert opinion survey and ultimately the final model of asset-backed securities ranking was presented. |
| first_indexed | 2024-03-08T20:05:34Z |
| format | Article |
| id | doaj.art-fd4077ca0bee452fb295f83e2bdb0efe |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:34Z |
| publishDate | 2018-12-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-fd4077ca0bee452fb295f83e2bdb0efe2023-12-23T10:37:11ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192018-12-01156010312310.22054/qjma.2019.99549954The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange)afshin ahmadi looye0Hashem Nikoomaram1Fraydoon Rahnamay Roodposhti2Bahman Banimahd3Ph.D. in Accounting , Islamic Azad University, Science and Research BranchProfessor of Accounting, Islamic Azad UniversityProfessor of Accounting, Islamic Azad UniversityAssociate Professor of Accounting, Islamic Azad UniversityIn the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange during the period from 2009 to 2018(1730 year-firm) show that accrual based Earnings management for Roach firms is more than unroach firm. The results of this research for the first time show that the process of selecting an auditor in Iran follows an opportunistic approach. Therefore, the findings of this study can help investors and the stock exchange organization of the country in the field of legislation to deal with opportunistic managers, such as access to stock options of the ROARCH Group. In this study, firstly, by studying the theoretical foundations of the publishing of asset-backed securities and other sources of information, such as guidelines issued by the Capital Markets Authority, the International Institutions and International Financial Institutions' Guidelines, the Primary Model The asset back rating was extracted, and then this model was developed for the purpose of obtaining consensus and Delphi Research methodology was subjected to an expert opinion survey and ultimately the final model of asset-backed securities ranking was presented.https://qjma.atu.ac.ir/article_9954_9156d5d6719e04acd14b7eaa5da24318.pdfchoice theoryearnings managementaccrualsthe right of auditor's choice |
| spellingShingle | afshin ahmadi looye Hashem Nikoomaram Fraydoon Rahnamay Roodposhti Bahman Banimahd The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) مطالعات تجربی حسابداری مالی choice theory earnings management accruals the right of auditor's choice |
| title | The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) |
| title_full | The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) |
| title_fullStr | The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) |
| title_full_unstemmed | The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) |
| title_short | The Right of Auditor's Choice and Accrual-based Earnings Management Based on Glaser's Choice Theory (Empirical Evidence: Tehran Stock Exchange) |
| title_sort | right of auditor s choice and accrual based earnings management based on glaser s choice theory empirical evidence tehran stock exchange |
| topic | choice theory earnings management accruals the right of auditor's choice |
| url | https://qjma.atu.ac.ir/article_9954_9156d5d6719e04acd14b7eaa5da24318.pdf |
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