The Investigation of the Impact of Auditor tenure and Audit Firm Size on Accounting Conservatism in Financial Reporting of Firms Listed in Tehran Stock Exchange (TSE)

Yeganeh, Saeid Khodayar; Kangarlouei, Saeid Jabbarzadeh; Motavassel, Morteza

doi:10.5923/j.ijfa.20120103.03

IJFA

2012

DOI: 10.5923/j.ijfa.20120103.03

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The Investigation of the Impact of Auditor tenure and Audit Firm Size on Accounting Conservatism in Financial Reporting of Firms Listed in Tehran Stock Exchange (TSE)

Saeid Khodayar Yeganeh¹,

Saeid Jabbarzadeh Kangarlouei²,

Morteza Motavassel³

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Cited by 2 publications

References 25 publications

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Auditing quality characteristics and accounting conservatism: an empirical study of the listed companies in Egypt

Soliman¹

2014

COC

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The growing issues on the quality of audit and accounting conservatisms have long been regarded and seemed as a hot debated since both could impact on the capital market efficiency. This study aims to investigate the impact of the audit quality which is characterized by audit firm size, auditor specialization, and auditor tenure on accounting conservatisms in the financial reports of the more active 50 non-financial companies listed at Egyptian stock exchange across four years of period from 2007 to 2010. After controlling for company size, leverage and profitability, the results show that auditing quality characteristics (audit firm size, auditor specialization, and auditor tenure) have significant positive relation with accounting conservatism. On the other hand, no significant relationship is found between company size and accounting conservatism. Based on these results, the study provided recommendations to the interested parties.

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Auditing quality characteristics and accounting conservatism: an empirical study of the listed companies in Egypt

Soliman¹

2014

COC

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Integrity of Financial Statement: Big and Independent Are Not Guarantee

Pradika¹,

Hoesada²

2019

jafas

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This research aims to determine the influence of the independent commissioners, audit institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage have effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information.

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The Investigation of the Impact of Auditor tenure and Audit Firm Size on Accounting Conservatism in Financial Reporting of Firms Listed in Tehran Stock Exchange (TSE)

Cited by 2 publications

References 25 publications

Auditing quality characteristics and accounting conservatism: an empirical study of the listed companies in Egypt

Auditing quality characteristics and accounting conservatism: an empirical study of the listed companies in Egypt

Integrity of Financial Statement: Big and Independent Are Not Guarantee

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