An Investigation of the relationship between audit firm size and earning management in quoted companies in Tehran stock exchange

被引：0

作者：

Moradi, Mehdi ^{[2
]}

Salehi, Mahdi ^{[1
]}

Shirdel, Javad ^{[3
]}

机构：

[1] Islamic Azad Univ, Takestan Branch, Dept Accounting & Management, Tehran, Iran

[2] Ferdowsi Univ Mashhad, Dept Accounting, Mashhad, Iran

[3] Islamic Azad Univ, Dept Accounting, Neyshabur Branch, Tehran, Iran

来源：

AFRICAN JOURNAL OF BUSINESS MANAGEMENT | 2011年 / 5卷 / 08期

关键词：

Earning management; audit quality; discretionary accruals; Jones model (1991); QUALITY; VALUATION;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The aim of current study is to investigate relationship between size of audit firm and earning management in quoted companies in Tehran Stock Exchange. Therefore, the main question is addressed as fallows: Is there any significant differences in the earning management between the audited companies by auditing organization and audited companies by other members of the society of chartered accountants in Iran? The period of the study was from 2005 to 2009. The main hypothesis of this research is that there is a significant difference between the earning management of audited companies by Auditing organization and audited companies by other members of society of chartered Accountants in Iran. The results show that there is no significant difference between discretionary accruals of audited companies by auditing organization and other members of society of chartered Accountants in Iran.

引用

页码：3345 / 3353

页数：9

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