An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange

Mahdi Salehi () and Saeid Jabarzadeh Kangarlouei
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Mahdi Salehi: Accounting and Management Department, Guilan University, Iran
Saeid Jabarzadeh Kangarlouei: Islamic Azad University, Orumieh Branch, Iran

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, 2010, vol. 11, issue 5, 940-960

Abstract: This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate accrual reliability in following of Richardson et al., (2005) model and of stability of accrual. The study covers 74 listed companies on Tehran Stock Exchange during 2005-2009 periods. Also, multiple linear regression models and data investigation method have been used sectional and annual investigation to test research hypotheses. Research findings indicate that audited firms with higher audit quality as compared by audited firms with lower quality have more accrual stability coefficient and finally, they have more accrual reliability.

Keywords: audit quality; auditor size; auditor tenure; accrual reliability. (search for similar items in EconPapers)
JEL-codes: G10 G12 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:rom:rmcimn:v:11:y:2010:i:5:p:940-960

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