Relationship between Audit Quality and Earnings Persistence In companies of Tehran exchanges

Subject Areas :

کاوه پرندین ¹ (استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.)
احسان مهری ² (کارشناس ارشد، حسابداری، تهران، ایران.)
سید حسام وقفی ³ (استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.)

Received: 2018-10-10 Accepted : 2022-08-21 Published : 2022-08-22

Keywords: Audit quality, earnings persistence, Size Of institution, Antiquity Of institution, Fame Of institution, Legal Claims Of institution,

Abstract :

The aim of this study was to inestigate the effect of audit guality onearnings persistence in Pharmaceutical companies listed on the Tehran Stock ExchangeThis research is based on objective, Applied And after the event through information using the approach in the pas.To achieve its objectives, the community and the sample consists of 25 pharmaceutical company listed on the Tehran Stock Exchange were active in the pharmaceutical industry Over a period of 7 years from 1390 to 1396 were investigated. To test Hypotheses of univariate regression uses spss software is used finally a General Multivariate regression model is presented.The results indicate that audit quality can be affected by corporate earningspersistence. The relationship between audit quality and earnings persistence has a positive and significant relation is. The results of this study indicate that high-quality firms of auditors could impact on the future stability of their own earnings per sistence has a positive and significant relation is. the results of this study indicate that high-quality firms of auditors, could impact on the future stability of their own earnigs per sistance.

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