afshin ahmadi looye; Hashem Nikoomaram; Fraydoon Rahnamay Roodposhti; Bahman Banimahd
Abstract
In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange during ...
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In the present study, for the first time, we investigate the effect of the right of auditor's choice on the Accruals based Earnings management based on Glaser's choice theory. The findings of the empirical Reviews by the use of OLS regression on a sample of 173 active firms in Tehran Stock Exchange during the period from 2009 to 2018(1730 year-firm) show that accrual based Earnings management for Roach firms is more than unroach firm. The results of this research for the first time show that the process of selecting an auditor in Iran follows an opportunistic approach. Therefore, the findings of this study can help investors and the stock exchange organization of the country in the field of legislation to deal with opportunistic managers, such as access to stock options of the ROARCH Group. In this study, firstly, by studying the theoretical foundations of the publishing of asset-backed securities and other sources of information, such as guidelines issued by the Capital Markets Authority, the International Institutions and International Financial Institutions' Guidelines, the Primary Model The asset back rating was extracted, and then this model was developed for the purpose of obtaining consensus and Delphi Research methodology was subjected to an expert opinion survey and ultimately the final model of asset-backed securities ranking was presented.
Bahman Banimahd; Reza Jafari Moafi
Volume 9, Issue 33 , April 2011, , Pages 81-98
Abstract
This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011. Using correlation method and logistic regression technique, the results of this study indicate that client size, management ...
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This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011. Using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms. The results of this research also revealed that selection of the big audit firms has no relation with financial leverage, profitability and net loss. Research evidence also reveals that audit privatization and competition in audit market increase auditor rotation in the study sample. Also, when accruals quality is low, the probability of the big audit firm's selection is high.
