The main goal of this study is the statement of the relationship between audit quality and auditor specialization on earnings management in listed Companies of Tehran stock exchange. In other words, this study has tried to answer the question whether high-quality audit and auditor specialization in firms accepted in the Tehran Stock Exchange shows or not shows the low earnings management company?
To answer the question in this study, have been investigated 77 companies adopted the Tehran Stock Exchange in the period 2008 to 2012. In this study, for evaluation of the variable earnings management have been used model Adjusted Jones (1995) and for evaluation of the variable audit quality have been used criteria for auditor size, auditor tenure and auditor specialization. Research to test hypotheses to significance level of 95 percent has been used t and F tests and regression model and determining factor. It is worth mentioning has been used panel data to Analysis Models.
The result showed that overall audit quality on earnings management is effective and enhancing audit quality has been prevented earnings management by clients. Furthermore, the component auditor size and auditor tenure on earnings management are considered, and it reduced. Also, the results showed that there is no significant relationship between auditor specialization and earnings management.
Jahangirnia, H., Shir Mohammadpour Gorjani, A., & Kheirandish, S. (2017). Examine the relationship between ROI,ROI,ROE in holding companies. Accounting and Auditing Research, 9(33), 142-157.
MLA
Hossein Jahangirnia; Abdollah Shir Mohammadpour Gorjani; Sadegh Kheirandish. "Examine the relationship between ROI,ROI,ROE in holding companies". Accounting and Auditing Research, 9, 33, 2017, 142-157.
HARVARD
Jahangirnia, H., Shir Mohammadpour Gorjani, A., Kheirandish, S. (2017). 'Examine the relationship between ROI,ROI,ROE in holding companies', Accounting and Auditing Research, 9(33), pp. 142-157.
VANCOUVER
Jahangirnia, H., Shir Mohammadpour Gorjani, A., Kheirandish, S. Examine the relationship between ROI,ROI,ROE in holding companies. Accounting and Auditing Research, 2017; 9(33): 142-157.
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