Hasan Zalghi; Amin Amir Bakhtiarvand
Volume 14, Issue 53 , April 2017, , Pages 173-198
Abstract
In this study, the effect of audit quality on the forecasting accuracy of futureoperating cash flows of firms listed in the Tehran Stock Exchange has beeninvestigated. Audit quality has been measured with auditor size, auditorindustry specialization and auditor tenure. Similar to some previousresearches ...
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In this study, the effect of audit quality on the forecasting accuracy of futureoperating cash flows of firms listed in the Tehran Stock Exchange has beeninvestigated. Audit quality has been measured with auditor size, auditorindustry specialization and auditor tenure. Similar to some previousresearches done in this outline, forecasting accuracy of future operating cashflows have been estimated with using model Barth et al (2001). The resultsof review firms 97 in the years 2007 to 2014 show that size of audit firm andauditor industry specialization have significant positive relationship at theforecasting accuracy of future operating cash flows, and increase forecastingaccuracy. while there is a significant negative relationship betweenforecasting accuracy of future operating cash flows and auditor tenure. Thesefindings suggest that audit quality can influence the quality of accountinginformation and therefore effected over forecasting accuracy of futureoperating cash flows.
hassan zalaghi; Amin Amir Bakhtiarvand; saied Ebrahimzadeh
Abstract
In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated. Audit quality has been measured with auditor size, auditor industry specialization and auditor tenure.Similar to some previous ...
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In this study, the effect of audit quality on the forecasting accuracy of future operating cash flows among between firms listed in the Tehran Stock Exchange has been investigated. Audit quality has been measured with auditor size, auditor industry specialization and auditor tenure.Similar to some previous researches done in this outline, forecasting accuracy of future operating cash flows have been estimated with using model Barth et al (2001). The results of review firms 97 in the years 2007 to 2014 show that size of audit firm and auditor industry specialization have significant positive relationship at the forecasting accuracy of future operating cash flows, so caused increase its .while there is a significant negative relationship between forecasting accuracy of future operating cash flows and auditor tenure. These findings suggest that audit quality can influence the quality of accounting information and therefore it is effected over forecasting accuracy of future operating cash flows.
Shamsolah Shirinbakhsh; Zohreh Arefmanesh; Ameneh Bazrafshan
Volume 9, Issue 33 , April 2011, , Pages 149-176
Abstract
Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry. So the purpose of this paper is to examine the relationship between a company’s bid-ask spread, as a proxy ...
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Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry. So the purpose of this paper is to examine the relationship between a company’s bid-ask spread, as a proxy of information asymmetry, and auditor tenure and specialization from 2002 to 2010 in the companies listed in Tehran Stock Exchange. Using regression analysis,the findings revealed that there is a negative and statistically significant relationship between auditor tenure and auditor specialization with information asymmetry. In other words auditor specialization and high auditor tenure decrease information asymmetry. In addition separating auditor tenure into short, medium and long periods confirmed the results too. Also the results show that the relationship between auditor tenure and information asymmetry is not influenced by selection of specialists or non-specialists.
