Managerial ability and earnings quality: Evidence from Tehran Stock Exchange
Auditor independence is associated with the independence of the internal/external auditor from various parties who may have some financial interest in the business being audited. Many countries have set up different rules forcing firms to change their auditors every few years. This helps business re...
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| Format: | Article |
| Language: | English |
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Growing Science
2014-07-01
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| Series: | Management Science Letters |
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| Online Access: | http://www.growingscience.com/msl/Vol4/msl_2014_184.pdf |
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| _version_ | 1850229895648509952 |
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| author | Hamid Salehi Hamdallah Jamshidi Nasrabadolea Iman Rameshianfar |
| author_facet | Hamid Salehi Hamdallah Jamshidi Nasrabadolea Iman Rameshianfar |
| author_sort | Hamid Salehi |
| collection | DOAJ |
| description | Auditor independence is associated with the independence of the internal/external auditor from various parties who may have some financial interest in the business being audited. Many countries have set up different rules forcing firms to change their auditors every few years. This helps business retain healthy business. This paper presents an empirical investigation to study the effect of change in auditing system on 90 selected firms from Tehran Stock Exchange over the period 2007-2011. Using a regression model developed earlier by Demerjian et al. (2012a) [Demerjian, P. R., Lev, B., Lewis, M. F., & McVay, S. E. (2012a). Managerial ability and earnings quality. The Accounting Review, 88(2), 463-498.], the study determines a positive impact of change in auditor system on business development. |
| format | Article |
| id | doaj-art-d6c33b0142774c03867949fb995ca3d2 |
| institution | OA Journals |
| issn | 1923-2934 1923-9343 |
| language | English |
| publishDate | 2014-07-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj-art-d6c33b0142774c03867949fb995ca3d22025-08-20T02:04:02ZengGrowing ScienceManagement Science Letters1923-29341923-93432014-07-01471411141410.5267/j.msl.2014.6.028Managerial ability and earnings quality: Evidence from Tehran Stock ExchangeHamid SalehiHamdallah Jamshidi NasrabadoleaIman Rameshianfar Auditor independence is associated with the independence of the internal/external auditor from various parties who may have some financial interest in the business being audited. Many countries have set up different rules forcing firms to change their auditors every few years. This helps business retain healthy business. This paper presents an empirical investigation to study the effect of change in auditing system on 90 selected firms from Tehran Stock Exchange over the period 2007-2011. Using a regression model developed earlier by Demerjian et al. (2012a) [Demerjian, P. R., Lev, B., Lewis, M. F., & McVay, S. E. (2012a). Managerial ability and earnings quality. The Accounting Review, 88(2), 463-498.], the study determines a positive impact of change in auditor system on business development.http://www.growingscience.com/msl/Vol4/msl_2014_184.pdfAuditing programsRotation programTehran Stock Exchange |
| spellingShingle | Hamid Salehi Hamdallah Jamshidi Nasrabadolea Iman Rameshianfar Managerial ability and earnings quality: Evidence from Tehran Stock Exchange Management Science Letters Auditing programs Rotation program Tehran Stock Exchange |
| title | Managerial ability and earnings quality: Evidence from Tehran Stock Exchange |
| title_full | Managerial ability and earnings quality: Evidence from Tehran Stock Exchange |
| title_fullStr | Managerial ability and earnings quality: Evidence from Tehran Stock Exchange |
| title_full_unstemmed | Managerial ability and earnings quality: Evidence from Tehran Stock Exchange |
| title_short | Managerial ability and earnings quality: Evidence from Tehran Stock Exchange |
| title_sort | managerial ability and earnings quality evidence from tehran stock exchange |
| topic | Auditing programs Rotation program Tehran Stock Exchange |
| url | http://www.growingscience.com/msl/Vol4/msl_2014_184.pdf |
| work_keys_str_mv | AT hamidsalehi managerialabilityandearningsqualityevidencefromtehranstockexchange AT hamdallahjamshidinasrabadolea managerialabilityandearningsqualityevidencefromtehranstockexchange AT imanrameshianfar managerialabilityandearningsqualityevidencefromtehranstockexchange |