An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate accrual reliability in following of Richardso...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Editura ASE
2010-12-01
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| Series: | Revista de Management Comparat International |
| Subjects: | |
| Online Access: | https://www.rmci.ase.ro/no11vol5/15.pdf |
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| _version_ | 1850169760446152704 |
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| author | Mahdi SALEHI Saeid Jabarzadeh KANGARLOUEI |
| author_facet | Mahdi SALEHI Saeid Jabarzadeh KANGARLOUEI |
| author_sort | Mahdi SALEHI |
| collection | DOAJ |
| description | This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate accrual reliability in following of Richardson et al., (2005) model and of stability of accrual. The study covers 74 listed companies on Tehran Stock Exchange during 2005-2009 periods. Also, multiple linear regression models and data investigation method have been used sectional and annual investigation to test research hypotheses. Research findings indicate that audited firms with higher audit quality as compared by audited firms with lower quality have more accrual stability coefficient and finally, they have more accrual reliability. |
| format | Article |
| id | doaj-art-e49469ada78e4840bc19ecce586fb328 |
| institution | OA Journals |
| issn | 1582-3458 2601-0968 |
| language | English |
| publishDate | 2010-12-01 |
| publisher | Editura ASE |
| record_format | Article |
| series | Revista de Management Comparat International |
| spelling | doaj-art-e49469ada78e4840bc19ecce586fb3282025-08-20T02:20:38ZengEditura ASERevista de Management Comparat International1582-34582601-09682010-12-01115940960An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange Mahdi SALEHI 0Saeid Jabarzadeh KANGARLOUEI 1Accounting and Management Department, Guilan University, Iran Islamic Azad University, Orumieh Branch, Iran This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate accrual reliability in following of Richardson et al., (2005) model and of stability of accrual. The study covers 74 listed companies on Tehran Stock Exchange during 2005-2009 periods. Also, multiple linear regression models and data investigation method have been used sectional and annual investigation to test research hypotheses. Research findings indicate that audited firms with higher audit quality as compared by audited firms with lower quality have more accrual stability coefficient and finally, they have more accrual reliability. https://www.rmci.ase.ro/no11vol5/15.pdfaudit qualityauditor sizeauditor tenureand accrual reliability |
| spellingShingle | Mahdi SALEHI Saeid Jabarzadeh KANGARLOUEI An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange Revista de Management Comparat International audit quality auditor size auditor tenure and accrual reliability |
| title | An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange |
| title_full | An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange |
| title_fullStr | An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange |
| title_full_unstemmed | An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange |
| title_short | An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange |
| title_sort | investigation of the effect of audit quality on accrual reliability of listed companies on tehran stock exchange |
| topic | audit quality auditor size auditor tenure and accrual reliability |
| url | https://www.rmci.ase.ro/no11vol5/15.pdf |
| work_keys_str_mv | AT mahdisalehi aninvestigationoftheeffectofauditqualityonaccrualreliabilityoflistedcompaniesontehranstockexchange AT saeidjabarzadehkangarlouei aninvestigationoftheeffectofauditqualityonaccrualreliabilityoflistedcompaniesontehranstockexchange AT mahdisalehi investigationoftheeffectofauditqualityonaccrualreliabilityoflistedcompaniesontehranstockexchange AT saeidjabarzadehkangarlouei investigationoftheeffectofauditqualityonaccrualreliabilityoflistedcompaniesontehranstockexchange |