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Audit Quality and Earning Management in Tehran Stock Exchange Listed Companies

Mohammad Reza Ashtiani (), Vahid Oskou and Reza Takor

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2016, vol. 6, issue 1, 142-149

Abstract: Audit quality and earning management are some of the important indicators of governance and managers apply them to achieve some purposes. If auditor finds and reports a misstatement of the financial statements, can be a preventive factor in the earnings management. In this study, we examined these relationships by measuring variables such as audit fees, auditor's experience, the rotation of auditors and audit institute. We use unit root test, Jargva test, heteroscedasticity Badraschr (2011). The results shows there are relationship between auditor's experience and abnormal operating cash, abnormal production cost and discretionary accruals items but abnormal discretionary expenses does not effect on auditor's experience and abnormal operating cash. Finally, we found that audit quality could affect earning management.

Keywords: Audit quality; earning management; discretionary accrual; corporate governance (search for similar items in EconPapers)
Date: 2016
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