Previous research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, so More
Previous research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, some researchers believe that increasing the tenure of an auditor leads to an increase in the earnings quality. In this study, to evaluate these two competing perspectives, the information asymmetry Between auditor and manager was used as a moderating variable. Therefore, the purpose of the present study is to investigate the impact of auditor's tenure on earnings quality under of information asymmetry between auditor and manager. For this purpose, the financial information of 103 companies listed in Tehran Stock Exchange between 2009 and 2018 was used. Data analysis was done by panel regression model. The results indicate that the auditor's tenure has a positive effect on earnings quality. The results also showed that the auditor tenure in firms with a higher level of information asymmetry between auditor and manager results in greater earnings quality.
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Priceconcurrency is a relative measure of company-specific information compared to market and industryinformation, which is reflected in stockprices, and due to its close connection with economic development and growth and capitalmarketstability.it is a relatively new f More
Priceconcurrency is a relative measure of company-specific information compared to market and industryinformation, which is reflected in stockprices, and due to its close connection with economic development and growth and capitalmarketstability.it is a relatively new field in economicresearch.And financial isconsidered and taken into consideration.In this research, the effect of the tenureof the auditor on the relationship between institutionalshareholders and the simultaneityof stockprices has been investigated.The method of this research is descriptive ofcorrelationtype and practical in terms of purpose.The statisticalpopulation ofthis researchconsists of thenumber of companies admitted to the Tehran StockExchange, which were active inthe stockexchange between2015and2019.In order to determine the appropriate samplesize and homogenize the statisticalpopulation, the systematicelimination methodwas used, after applying the relevant criteria, 105companies in the Tehran Stock Exchange were selected as a statistical sample. All analysissteps have been done inEviews10and Stata14.5econometricsoftware with regression test.Thefindings from the first hypothesis of the research show that institutional shareholders do not have a significanteffect on the simultaneity of stockprices.The findings of the secondhypothesis of the researchshow that the tenure of the auditordoes not moderate therelationship betweeninstitutional shareholders and the simultaneity of stockprices.The resultsshow that the increase in the ownership percentageof institutional investorsincreases the institutionalcontrol bythis category of investors in the stockexchange, and the higherthe ownershippercentage of institutionalinvestors in a company, themore the possibility of interference andseizure of the flows.It limits thcash of thecompany forthe managers,which reducesthe specificrisk of the company by themanagers, and as a result, it leads tothe reduction of R2and finally leads to the reduction of the stockprice simultaneity.
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The purpose of this study is to investigate the relationship between the auditor’s tenure and the quality of information disclosure. The sample of the research consists of 94 companies listed in the Tehran Stock Exchange during the years between 2004 to 2012. The More
The purpose of this study is to investigate the relationship between the auditor’s tenure and the quality of information disclosure. The sample of the research consists of 94 companies listed in the Tehran Stock Exchange during the years between 2004 to 2012. The results of theoretical research suggested that auditor’s tenure may influence on the quality of information disclosure through an effect on the auditing quality and independence. To measure the variable of disclosure quality, the advantages of each company are utilized. These advantages have been extracted by Tehran Stock Exchange Organization through notifications on the quality of information disclosure and proper informing. The aim of this study was to investigate the relationship between auditor tenure and disclosure quality with the use of multiple linear regression analysis and the separation of auditor tenure duration period into two short-term and long-term periods. The results indicated the existence of a significant and positive relationship between auditor’s tenure and disclosure quality. In other words, an increase in auditor’s tenure duration period will substantially lead to an increase in the disclosure quality.
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In Iran, according to "the rule of the trustworthy audit firms of the stock and exchange organization(2007)", after 4 years of audit services, audit firms are not allowed to accept the position of the CPA of the listed companies. The purpose of legislators is to increas More
In Iran, according to "the rule of the trustworthy audit firms of the stock and exchange organization(2007)", after 4 years of audit services, audit firms are not allowed to accept the position of the CPA of the listed companies. The purpose of legislators is to increase the independence of auditors, because they believe the independence of auditors will be decreased in long auditor tenure. This subject was attractive for Researchers to study the effect of auditor tenure on the accounting conservatism to know what will happen in a long tenure. We also test the effect of the auditor type(Audit Organization or other Firms) on the conservatism Index and we used the model of Givoly and Hayn(2000) to measure the conservatism. The statistical society includes the listed companies in Tehran Stock Exchange 2003 to 2010. The result of the study indicated that, there is a positive significant relationship between auditor tenure and accounting conservatism, in our opinion, mandatory auditor rotation does not help to increase the accounting conservatism, and therefore we feel the necessity of the revision in the law of mandatory auditor rotation. On the other hand we found that the relationship between auditor types and accounting conservatism is not significant and it means there is no significant difference in accounting conservatism between audit organization and other firms.
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