An investigation into the effect of audit quality on accounting conservatism in companies listed in Tehran stock exchange
Abstract: The present study sought to investigate the effect of audit quality on accounting conservatism in Iranian capital market. In this study, given the hypotheses and theoretical foundations of the study, three hypotheses were formulated and the effect of each of the factors of industry-specialist auditor, auditor rank, and auditor tenure was examined on accounting conservatism of companies. The period for investigation was from 2009 to 2013. Its population was determined as all companies listed in Tehran Stock Exchange and the statistical sample of the study included 100 companies. The data required for this study were extracted from website of Tehran Stock Exchange and after collecting events through available resources and entering data in Excel software; its functions were used to calculate the variables of the study. Then, the results from measuring variables were entered into Eviews software for statistical calculations and the relationship between variables were evaluated using t
- Standort
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Deutsche Nationalbibliothek Frankfurt am Main
- Umfang
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Online-Ressource
- Sprache
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Englisch
- Anmerkungen
-
Veröffentlichungsversion
begutachtet (peer reviewed)
In: International Letters of Social and Humanistic Sciences (2015) 50 ; 107-117
- Ereignis
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Veröffentlichung
- (wo)
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Mannheim
- (wann)
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2015
- Urheber
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Pashaki, Mahdi Mohammadinejad
Kheradyar, Sina
- DOI
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10.18052/www.scipress.com/ILSHS.50.107
- URN
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urn:nbn:de:101:1-2019072417001977314932
- Rechteinformation
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Open Access; Open Access; Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Letzte Aktualisierung
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25.03.2025, 13:52 MEZ
Datenpartner
Deutsche Nationalbibliothek. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Beteiligte
- Pashaki, Mahdi Mohammadinejad
- Kheradyar, Sina
Entstanden
- 2015
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